Child Care: Employer Assistance for Private Sector and Federal Employees

In response to congressional requests, GAO examined the on-site, consortium, vendor, and voucher care options under which the government might provide federal employees with dependent care assistance. GAO: (1) summarized costs and benefits reported by private sector employers; (2) compared and contrasted the advantages and disadvantages of the four options; (3) described the federal government's current involvement; and (4) estimated the cost of such assistance for federal employees under various assumptions, including the level of subsidy, annual per-child costs, and number of children sponsored.