Recommendations also include realigning 29 major facilities; other bases will gain troops.
DEFENSE - ALL ARTICLES
CBP Commissioner Robert Bonner says thousands of more border guards are needed.
Some of the service's oldest and best-known bases are slated to be shuttered or restructured.
Large facilities in Connecticut, Maine and New Jersey slated for closure, with thousands of jobs at stake.
The recommendation would involve closing 21 Defense Finance and Accounting Service facilities.
At issue is provision in fiscal 2006 Homeland Security spending bill not to fund President Bush's proposal to create a new office for coordinating screening efforts.
Nearly 67,000 civilian jobs are slated to move to new locations.
Management challenges include defining priorities, improving coordination and effectively using resources.
Base-closing recommendations due Friday will reflect review of overseas troop levels and decision to move operations from leased space to government-owned facilities.
Army will not bring criminal charges against Col. Thomas Pappas for his role in the Abu Ghraib scandal.