Federal Workforce: Provisions for Comparing Government and Contractor Retirement Costs Should Be Changed
GGD-88-25
Published: Dec 17, 1987. Publicly Released: Dec 17, 1987.
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Highlights
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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Civil service retirement systemComparative analysisContract negotiationsCost analysisEmployee retirement plansFederal employees retirement systemFederal fund accountsPrivatizationRetirement benefitsDisability insurance