United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2000-10-31 monographic deposited born digital 3 p. GA 1.13:GAO-01-164R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-164R P0b002ee180377a16 f:d01164r DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-01-164R machine generated eng fdlp REPORT GAOREPORTS-GAO-01-164R GAO-01-164R Financial statement audits Auditing standards Retired military personnel Employee retirement plans Correspondence GAO worked with the Department of Defense (DOD) on developing and reporting a reliable estimate for the postemployment health care benefits due to military retirees, their dependents, and survivors. In order to do this, the DOD Office of Actuary has contracted with a private sector firm of actuaries and consultants, Milliman & Robertson. This report provides a non-technical summary of the contractor's findings and includes GAO's recommendation that the changes discussed in the reports be implemented. GAO found that although the analysis prepared by the Office of Actuary does a good job of identifying the factors that affect the military postretirement health care benefits liability and of evaluating the possible impact of those factors, there are still issues that need to be addressed. There are areas where an additional break out of information is needed in order for the Office of Actuary to properly analyze the impact of those areas on the liability. The methodology used for the most part was reasonable, but some deficiencies still remained. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-164R/html/GAOREPORTS-GAO-01-164R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-164R/pdf/GAOREPORTS-GAO-01-164R.pdf GAO-01-164R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-164R Correspondence GAO-01-164R; DOD Retiree Health Benefits Liability: Evaluation of DOD's; Financial statement audits Auditing standards Retired military personnel Employee retirement plans