The audit was directed by Public Law 102-190, "National Defense Authorization Act for Fiscal Years 1992 and 1993." The Public Law states that the Secretary of Defense shall ensure that the amount of the authorization requested by DoD for each military construction project associated with base realignment and closure (BRAC) actions does not exceed the original estimated cost provided to the Base Closure and Realignment Commission (the Commission). The Secretary of Defense is required to explain to Congress the reasons for the differences between the original project cost estimate provided to the Commission and the requested budget amount. The Inspector General, DoD, is required to review each military construction project for which a significant difference exists and to provide the results of the review to the congressional Defense committees. This report is one in a series of reports relating to FY 1994 military construction costs for realigning and closing bases. It provides the results of the audit of three projects valued at $24.2 million relating to the collocation of the Letterman Army Institute of Research-Blood Research Division, San Francisco, California, with the Naval Medical Research Institute, Bethesda, Maryland, and the collocation of the U.S. Army Institute of Dental Research, Washington, DC, and Fort Meade, Maryland, with the Naval Dental Research Institute, Great Lakes, Illinois. The overall audit objective was to evaluate significant increases in BRAC military construction project costs over the estimated costs provided to the 1991 Commission. The specific objectives were to determine whether construction requirements were adequately supported and whether improvements to real property facilities at the gaining installations were needed.