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Federal Workforce: Payroll and Human Capital Changes During Downsizing

GGD-99-57 Published: Aug 13, 1999. Publicly Released: Sep 13, 1999.
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Highlights

Pursuant to a congressional request, GAO provided information on the factors causing the federal payroll to increase while the number of federal employees decreased during downsizing, focusing on the extent to which each major factor contributed to the increase in the federal payroll during fiscal years (FY) 1993 through 1997.

Recommendations

Matter for Congressional Consideration

Matter Status Comments
To ensure the most cost-effective use of any future buyouts and to help mitigate the adverse effects that can result from poorly planned downsizing, Congress should, in considering buyout legislation, continue to require agencies to prepare strategic buyout plans as a prerequisite for implementing buyout authority and to implement downsizing consistent with the results of their planning efforts.
Closed – Implemented
Section 1313 of the Homeland Security Act of 2002 (P.L. 107-296), requires that before agencies obligate any resources for voluntary separation incentives (buyouts) they prepare a plan that outlines how the payments will be used and what the end results will be.
Similar to what was done for buyouts authorized by P.L. 104-208, Congress should require agencies to submit their plans to appropriate congressional committees prior to implementing their buyout authority.
Closed – Implemented
Section 1311 of the Homeland Security Act of 2002 (PL 107-296), requires agencies to include strategic human capital planning in performance plans and reports. Such performance plans must be submitted to Congress. A critical component of agencies' strategic human capital planning is a description of methods needed, if any, to reshape the workforce, including use of buyouts. GAO believes this action by Congress to ensure that human capital planning is a part of agency planning and performance reporting meets the intent of its 1999 recommendation.

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Topics

CompensationEmployee benefit plansEmployee buyoutsFederal downsizingFederal employeesFederal employees retirement systemHuman capitalPayroll recordsDownsizingVeterans benefits