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PLRD-82-53 1 (1982-05-19)

handle is hein.gao/gaobabdgx0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE I14L401 WASHINGTON, D.C. 20548 PAN= IR EI4nJr. =L O Nr~rfeS. - Ot o t I % ed 0 6ide the General FROCUREM~~.... (SI ?0 t speoclti AMD RCADINESS DIVISION ,~ - sp h% pp@! A Ot _ offi c e re v B-200866 MAY 19,1982 The Honorable Charles F. Dougherty ilill House of Representatives Dear Mr. Dougherty: 118442 Subject: Review of Costs to Close the Frankford Arsenal (PLRD-82-53) In your July 16, 1980, letter, you asked us to audit the costs associated with the closing of the Frankford Arsenal in Philadelphia, Pennsylvania. You were concerned that such costs far exceed the original estimate of $29 million (one-time costs of $33 million less one-time savings of $4 million). In our April 1981 meeting with you and Army officials, we were provided with the Army's estimate of costs to close the Frankford Arsenal through fiscal year 1981. As agreed, we re- viewed the reliability of the estimates. In addition, you asked us to review why the Army incurred costs to paint buildings at Frankford that may eventually be demolished. SCOPE OF WORK In reviewing the Army's cost estimates, we were able to verify the accuracy of some of the costs. We also found that supporting data for other costs were not available since financial records, dating back to fiscal year 1976, had been destroyed or could not be located. Where financial records were not available, we attempted to test the validity of the costs by relying on other sources of information, such as budget documents and interviews of Army officials. We also found that certain costs (e.g., recruiting and training costs) could not be verified because the Frankford Arsenal closure and the armament community realinement occurred at the same time and costs were commingled. REVIEW RESULTS The Army estimates that the costs to close the Frankford Arsenal will total $66 million--$50 million to discontinue operations and $16 million for other installations to take over previous Frankford missions. On the basis of our review of the support for the Army's estimate, we believe that the (945455)

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