In response to a congressional request, GAO reviewed ammunition and explosives (A & E) management at Fort Bragg, North Carolina, to determine: (1) the impact of the Army's revised regulations on A & E management; and (2) the reasons for the continued A & E losses at the facility. GAO found that the Army and Fort Bragg have made, or are making, several improvements in control, management, and accountability procedures for A & E. The Army's major improvement was to reduce the amount of A & E used in training, which should reduce losses from theft; however, the Army continues to find significant amounts of A & E at unauthorized locations. GAO identified weaknesses in: (1) the limited use of inert training devices instead of live A & E; (2) reconciliation procedures which do not provide assurance that A & E authorized for training is actually used; (3) lack of compliance with Fort Bragg's policies and regulations; (4) inadequate Army disciplinary action against soldiers it finds with unauthorized A & E; and (5) insufficient accountability of A & E.