Correspondence issued by the Government Accountability Office with an abstract that begins "In 2004, President Bush announced what was described as the most comprehensive restructuring of U.S. military forces overseas since the end of the Korean War. Soon thereafter, the Department of Defense (DOD) issued a report titled Strengthening U.S. Global Defense Posture. This report defined the key tenets of the integrated global presence and basing strategy, which outlines troop and basing adjustments overseas. Although the strategy is intended to make the overseas posture of the United States more flexible and efficient, it will require new facilities costing billions of dollars, some of the cost to be borne by the United States and some by other nations. As plans for overseas basing began to emerge, the Senate Appropriations Committee expressed concern about the use of military construction funds for projects at overseas bases that may soon be obsolete or closed because of changes being considered by DOD and the military services. Accordingly, the Senate report accompanying the fiscal year 2004 military construction appropriation bill directed DOD to prepare detailed, comprehensive master plans for changing infrastructure requirements at U.S. military facilities in each of the overseas regional commands. The Senate report …