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Federal workforce : provisions for comparing government and contractor retirement costs should be changed : report to the chairman, Committee on Post Office and Civil Service, House of Representatives

Author: United States. General Accounting Office.
Publisher: Washington, D.C. : The Office, [1987]
Edition/Format:   Print book : National government publication : EnglishView all editions and formats
Summary:
In response to a congressional request, GAO reviewed the appropriateness of the 1986 Office of Management and Budget (OMB) Circular A-76 revisions that required exclusion of thrift savings plans and the Old Age, Survivors, and Disability Insurance (OASDI) portion of Social Security from estimates of government and contractor retirement system costs in cost-comparison studies.
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Details

Material Type: Government publication, National government publication
Document Type: Book
All Authors / Contributors: United States. General Accounting Office.
OCLC Number: 17514405
Notes: Cover title.
Distributed to depository libraries in microfiche.
"December 1987."
"GAO/GGD-88-25."
"B-221426"--Page 1.
Description: 6 pages ; 28 cm
Other Titles: Provisions for comparing government and contractor retirement costs should be changed
Responsibility: United States General Accounting Office.

Abstract:

In response to a congressional request, GAO reviewed the appropriateness of the 1986 Office of Management and Budget (OMB) Circular A-76 revisions that required exclusion of thrift savings plans and the Old Age, Survivors, and Disability Insurance (OASDI) portion of Social Security from estimates of government and contractor retirement system costs in cost-comparison studies.

GAO found that: (1) the revisions unduly favored contractors over agencies' in-house operations; (2) OASDI covered all contractor employees, but covered only those federal employees who were covered by the Federal Employees' Retirement System Act (FERS); (3) most federal employees had Civil Service Retirement System (CSRS) coverage, but no OASDI coverage; (4) contractors had a greater portion of their retirement costs excluded than agencies, since cost comparisons excluded OASDI costs but not CSRS costs; (5) OMB concluded that, since OASDI and thrift benefit plans did not derive from the Civil Service Retirement and Disability Fund, cost comparisons should not include them; and (6) OMB was seeking legislation to include all government and contractor retirement costs in cost comparisons.

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