Introduction. This report is one in a series about FY 1999 Defense base realignment and closure military construction budget data. Public Law 102-190, "National Defense Authorization Act for Fiscal Years 1992 and 1993," December 5, 1991, directs the Secretary of Defense to ensure that the amount of the authorization that DoD requested for each Defense base realignment and closure military construction project does not exceed the original estimated cost provided to the Commission on Defense Base Closure and Realignment (the Commission). If the requested budget amounts exceed the original project cost estimates provided to the Commission, the Secretary of Defense is required to explain to Congress the reasons for the differences. The Office of the Inspector General, DoD, is required to review each Defense base realignment and closure military construction project for which a significant difference exists from the original cost estimate and to provide the results of the review to the congressional Defense committees. Audit Objectives. The overall audit objective was to determine the accuracy of Defense base realignment and closure military construction budget data. This report provides the results of the audit of two projects, valued at $5.8 million and $4.9 million, respectively, relating to the relocation of FIA-18 aircraft operations from Naval Air Station Cecil Field, Florida, to Naval Air Station Oceana, Virginia. This audit also assessed the management control program as it applies to the overall audit objective. The management control program will be discussed in a summary report upon completion of the current reviews.