The 2005 Base Realignment and Closure (BRAC) round is the fifth such round undertaken by DOD since 1988 and is the biggest, most complex, and costliest BRAC round ever. All of these initiatives are exerting an unusually high demand on DOD's domestic facility infrastructure to accommodate new forces and existing forces being deployed or redeployed. We prepared this report, our fourth, to assess (1) the challenges, if any, DOD faces in implementing BRAC recommendations and (2) DOD's efforts to mitigate any challenges and the extent to which any costs related to those mitigation efforts are being reported as BRAC implementation costs.