Pursuant to a legislative requirement, GAO reviewed whether the annual federal payment to the District of Columbia Police Officers and Fire Fighters Retirement Fund exceeded the established limit.

GAO found that: (1) there was no reduction required in the fiscal year 1993 federal payment to the District's Police and Fire Fighter's Retirement Fund; and (2) the determination made by the enrolled actuary met, in all material respects, the requirements of the law. GAO also found that: (1) 21 firefighters hired before February 15, 1980, retired on disability in 1991; and (2) the District responded favorably to incentives for reducing the percentage of disability retirements.

Status Legend:

Review Pending-GAO has not yet assessed implementation status.

Open-Actions to satisfy the intent of the recommendation have not been taken or are being planned, or actions that partially satisfy the intent of the recommendation have been taken.

Closed-implemented-Actions that satisfy the intent of the recommendation have been taken.

Closed-not implemented-While the intent of the recommendation has not been satisfied, time or circumstances have rendered the recommendation invalid.

• Review Pending
• Open
• Closed - implemented
• Closed - not implemented

Matter for Congressional Consideration

Matter: If, in future appropriations acts, Congress permits the exclusion of a designated number of retirees from the computation of the disability retirement rate, it should consider specifying whether those retirees should be included in, or excluded from, the denominator.

Status: Closed - Not Implemented

Comments: The appropriation act did not grant an exception. GAO does not know whether future exceptions will be granted and is therefore closing the recommendation.