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 2004-04-15 monographic deposited born digital 43 p. GA 1.13:GAO-04-539 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-539 P0b002ee180380c33 f:d04539 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-04-539 machine generated eng fdlp REPORT GAOREPORTS-GAO-04-539 GAO-04-539 Budget obligations Comparative analysis Contractor personnel Future budget projections Program evaluation Retirement benefits Retirement pensions Other Written Product A09806 The Department of Energy (DOE), which carries out its national security, environmental cleanup, and research missions through extensive use of contractors, faces significant costs for postretirement health and pension benefits for contractor employees. Given DOE's long history of using contractors and the rising cost of postretirement benefits, you asked GAO to (1) analyze DOE's estimated financial obligation for postretirement health and pension benefits for contractor employees at the end of fiscal year 2003, (2) determine how DOE evaluates its contractor postretirement health and pension benefit programs and assesses the comparative levels of benefits offered by contractors, and (3) assess how DOE's oversight of these benefits could be enhanced. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-539/html/GAOREPORTS-GAO-04-539.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-539/pdf/GAOREPORTS-GAO-04-539.pdf GAO-04-539 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-539 Other Written Product GAO-04-539; Department of Energy: Certain Postretirement Benefits for Contractor Employees Are Unfunded and Program Oversight Could Be Improved; Budget obligations Comparative analysis Contractor personnel Future budget projections Program evaluation Retirement benefits Retirement pensions Volume 88 Page 829 88 Stat. 829 Public Law 93-406