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 2002-08-15 monographic deposited born digital 28 p. GA 1.13:GAO-02-950 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-950 P0b002ee18039ee25 f:d02950 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-02-950 machine generated eng fdlp REPORT GAOREPORTS-GAO-02-950 GAO-02-950 Social security benefits Government retirement benefits Workers compensation Federal aid programs Federal legislation Government Pension Offset Exemption Social Security Program GAO FraudNET Texas Georgia Social Security Trust Fund Civil Service Retirement System Federal Employees Retirement System Other Written Product A04502 Social Security benefits are payable to the spouses of retired, disabled, or deceased workers. The benefits often provide income to wives and husbands who have little or no Social Security benefits of their own. Until 1977, workers receiving pensions from government positions not covered by Social Security could receive their full pension benefit and their full spousal benefits as if they were nonworking spouses. Since then, a government pension offset has been in effect to equalize the treatment of workers covered by Social Security and those with noncovered government benefits. This report was prompted by a referral to GAO's Fraudnet that questioned a practice in which individuals in Texas were transferring to Social Security-covered positions for one day to avoid the offset. GAO found no central data on the use of the offset exemption by individuals, and time constraints did not permit in-depth audit work on the 2,300 state and local government retirement plans. However, GAO did establish that, as of June 2002, more than 4,800 persons in Texas and Georgia worked for brief periods in jobs covered by Social Security to qualify for the "last-day exemption." GAO estimates that the long-term Social Security payments to these individuals could be as high as $450 million. Such abuses of the offset exemption could be prevented by (1) changing the last-day provision to a longer minimum time period or (2) using a proportional approach based on the number of working years as a government employee spent in covered and noncovered employment to determine the extent to which the government pension offset applies. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-950/html/GAOREPORTS-GAO-02-950.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-02-950/pdf/GAOREPORTS-GAO-02-950.pdf GAO-02-950 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-02-950 Other Written Product GAO-02-950; Social Security Administration: Revision to the Government Pension Offset Exemption Should Be Reconsidered; Social security benefits Government retirement benefits Workers compensation Federal aid programs Federal legislation Government Pension Offset Exemption Social Security Program GAO FraudNET Texas Georgia Social Security Trust Fund Civil Service Retirement System Federal Employees Retirement System Public Law 95-216