United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Resources, Community, and Economic Development Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1994-08-26 monographic deposited born digital GA 1.13:RCED-94-201 https://www.govinfo.gov/app/details/GAOREPORTS-RCED-94-201 P0b002ee180382222 f:rc94201 DGPO 2010-08-12 2011-03-24 GAOREPORTS-RCED-94-201 machine generated eng fdlp REPORT GAOREPORTS-RCED-94-201 RCED-94-201 Retirement benefits Government liability (legal) Pension plan cost control Employee retirement plans Fringe benefits Colleges/universities Laboratories Contractor payments Federal/state relations Government collections University of California Retirement Plan CALPERS Health Benefits Program (CA) Chapter Report RCED The Energy Department (DOE) funds the employer retirement contribution for about 18,300 University of California employees who work at DOE's three laboratories. Before revisions were made in October 1992, no limits were placed on the amount of DOE's pension fund contributions and the university was not required to obtain DOE approval of changes to pension benefits. Although the University of California retirement plan reached full funding in 1986, the university regents continued to require employer contributions until November 1990. This report examines (1) whether DOE can recover unneeded pension fund payments and (2) whether the provisions in the revised contracts will allow DOE to control its future pension costs and prevent unneeded payments. GAO recommends the renegotiation of several contract provisions to minimize future payments and better protect the government's interest. https://www.govinfo.gov/content/pkg/GAOREPORTS-RCED-94-201/html/GAOREPORTS-RCED-94-201.htm GAO/RCED-94-201 https://www.govinfo.gov/app/details/GAOREPORTS-RCED-94-201 Chapter Report GAO/RCED-94-201; DOE Management: Contract Provisions Do Not Protect DOE From Unnecessary Pension Costs; Retirement benefits Government liability (legal) Pension plan cost control Employee retirement plans Fringe benefits Colleges/universities Laboratories Contractor payments Federal/state relations Government collections University of California Retirement Plan CALPERS Health Benefits Program (CA)