Correspondence issued by the Government Accountability Office with an abstract that begins "Authoritative bodies have promulgated laws, accounting standards, information system requirements, and related guidance to emphasize the need for cost information and cost management in the federal government. In particular, the (1) Chief Financial Officers (CFO) Act of 1990, (2) Statement of Federal Accounting Standards No. 4: Managerial Cost Accounting Concepts and Standards for the Federal Government, and (3) Joint Financial Management Improvement Program's (JFMIP) Framework for Federal Financial Management Systems established requirements and accounting standards for managerial cost accounting (MCA) information at federal agencies. The Federal Financial Management Improvement Act of 1996 (FFMIA) built on this foundation and required, among other things, CFO Act agencies' systems to comply substantially with federal accounting standards and federal financial management systems requirements. MCA involves the accumulation and analysis of financial and nonfinancial data, resulting in the allocation of costs to organizational pursuits such as performance goals, programs, activities, and outputs. The data analyzed depend on the operations and needs of the organization. Nonfinancial data measure the occurrences of activities and can include, for example, the number of hours worked, units produced, grants managed, inspections conducted, people trained, or time needed to …

Collection of BRAC related news articles and clippings. Produced for Commission staff review.

Collection of BRAC related news articles and clippings. Produced for Commission staff review.

Memorandum dtd 01/27/05 from Col. Christopher Kapellas, Chief, Basing & Infrastructure Analysis Division (SAP /IEB) to SAF/ILEP, SAF/DPM, SAF/FMC, AF/REX, ANG/XPY regarding BRAC COBRA Scenario Documentation.

Memorandum dtd 04/15/05 from Major General Gary Heckman, Assistant DCS, Plans and Programs (BRAC) and Deputy Assistant Secretary of the Air Force (Basing & Infrastructure Analysis) Gerald F. Pease, Jr regarding COBRA Manpower Calculations And the COBRA User Manual.

Talking Paper: AFAA Audit of 2005 BRAC COBRA (project F2004-FB4000-0095.000) DISREGARD RESTRICTIONS HEADERS AND FOOTERS:

Memorandum dtd 10/20/04 from Deputy Assistant Secretary of the Air Force (Basing & Infrastructure Analysis) Gerald F. Pease, Jr to Dr. College, DASA-IA regarding the transmittal of AF COBRA Data (CD-ROM attachment mentioned). DISREGARD RESTRICTIONS HEADERS AND FOOTERS:

Memorandum for Record dtd 04/11/05 from Deputy Assistant Secretary of the Air Force (Basing & Infrastructure Analysis) Gerald F. Pease, Jr regarding COBRA - TRICARE Costs.

Memorandum dtd 05/27/04 from Johnnie Fisher, Deputy Chief of Staff for Resource Management (SDGS) to The Army Basing Study (TABS) Group regarding the BRAC 2005 COBRA Data Call. DISREGARD RESTRICTIONS HEADERS AND FOOTERS:

BRAC Input from Final Deliberations August 24-27, Arlington, VA. Powerpoint slides for Air National Guard, C-130, KC-135.

Memorandum to BRAC from Lt Col. Douglas H. Hartley, 107 ARW/SC/COBRA Cost Model for Niagara Falls ARB enclosed.

Memorandum 11/17/04 for SAF/IEB from Roger Blanchard, Assistant Deputy Chief of Staff, Personnel announcing the appointment of two DP representatives for the AF BCEG.

Unsigned and undated Base Closure Executive Group (BCEG)membership list. DISREGARD RESTRICTIONS HEADERS AND FOOTERS:

Memorandum dtd 08/09/04 from Secretary of the Air Force James Roche announcing the appointment of Kathleen Ferguson, The Deputy Civil Engineer DCS/Installations & Logistics, as member of the Base Closure Executive Group (BCEG). DISREGARD RESTRICTIONS HEADERS AND FOOTERS

Memorandum dtd 12/13/04 from Secretary of the Air Force James Roche announcing the appointment of Steve Rogers, SAF/GCN, as member of the Base Closure Executive Group (BCEG). DISREGARD RESTRICTIONS HEADERS AND FOOTERS

Base Closure Executive Group (BCEG).membership list signed and approved by Secretary of the Air Force James Roche 03/07/03. DISREGARD RESTRICTIONS HEADERS AND FOOTERS

Undated Memorandum Peter Potochney (OSD-AT&L) Michael Aimone, Deputy Assistant Secretary (Basing & Infrastructure Analysis) SAF/IEB regarding OSD Capacity Data Call #1 Questionnaire Concurrence.

Base Input - Sheppard Air Force Base PowerPoint presentation slides with hand written notes for a BRAC Commission visit by General James T. Hill.

Memorandum (date illegible) for Michael Aimone, Deputy Assistant Secretary (Basing & Infrastructure Analysis) SAF/IEB from Roger Blanchard, Assistant Deputy Chief of Staff, Personnel regarding Base Closure Executive Group (BCEG) Membership.

Alternate Base Closure Executive Group (BCEG) membership list (undated). DISREGARD RESTRICTIONS HEADERS AND FOOTERS:

Base Input Boise Air Terminal Air Guard Station, Idaho Military Division, PowerPoint presentation given to BRAC officials.

Memorandum dtd 06/17/03 from Cathlynn Sparks, SES Deputy Director of Resources DCS/Installations & Logistics (HQ USAF/ILP) to SAF/IEB announcing the appointment of primary and alternate Base Closure Executive Group (BCEG) members.

Memorandum dtd 06/07/04 from Secretary of the Air Force James Roche announcing the appointment of Deputy Assistant Secretary of the Air Force (Basing & Infrastructure Analysis) Gerald F. Pease, Jr as Co-Chairman for the Base Closure Executive Group (BCEG).

Unsigned and undated draft memorandum announcing the composition of the Base Closure Executive Group (BCEG).