<mods xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" ID="P0b002ee180394933">
<name type="corporate">
 <namePart>United States Government Publishing Office</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">publisher</roleTerm>
  <roleTerm authority="marcrelator" type="code">pbl</roleTerm>
</role>
 <role>
  <roleTerm authority="marcrelator" type="text">distributor</roleTerm>
  <roleTerm authority="marcrelator" type="code">dst</roleTerm>
</role>
</name>
<name type="corporate">
 <namePart>United States</namePart>
 <namePart>Government Accountability Office</namePart>
 <namePart>General Government Division</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">author</roleTerm>
  <roleTerm authority="marcrelator" type="code">aut</roleTerm>
</role>
 <description>Government Organization</description>
</name>
<typeOfResource>text</typeOfResource>
<genre authority="marcgt">government publication</genre>
<language>
 <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<extension>
 <collectionCode>GAOREPORTS</collectionCode>
 <category>Legislative Agency Publications</category>
 <waisDatabaseName>gao</waisDatabaseName>
 <branch>legislative</branch>
 <dateIngested>2010-08-12</dateIngested>
</extension>
<originInfo>
 <publisher>U.S. Government Printing Office</publisher>
 <dateIssued encoding="w3cdtf">1994-03-10</dateIssued>
 <issuance>monographic</issuance>
</originInfo>
<physicalDescription>
 <note type="source content type">deposited</note>
 <digitalOrigin>born digital</digitalOrigin>
</physicalDescription>
<classification authority="sudocs">GA 1.13:T-GGD-94-108</classification>
<identifier type="uri">https://www.govinfo.gov/app/details/GAOREPORTS-T-GGD-94-108</identifier>
<identifier type="local">P0b002ee180394933</identifier>
<identifier type="former package identifier">f:tgg94108</identifier>
<recordInfo>
 <recordContentSource authority="marcorg">DGPO</recordContentSource>
 <recordCreationDate encoding="w3cdtf">2010-08-12</recordCreationDate>
 <recordChangeDate encoding="w3cdtf">2011-03-23</recordChangeDate>
 <recordIdentifier source="DGPO">GAOREPORTS-T-GGD-94-108</recordIdentifier>
 <recordOrigin>machine generated</recordOrigin>
 <languageOfCataloging>
  <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</languageOfCataloging>
</recordInfo>
<accessCondition type="GPO scope determination">fdlp</accessCondition>
<extension>
 <docClass>REPORT</docClass>
 <accessId>GAOREPORTS-T-GGD-94-108</accessId>
 <reportNumber>T-GGD-94-108</reportNumber>
 <subject>Federal employees</subject>
 <subject>Federal employee retirement programs</subject>
 <subject>Accounting procedures</subject>
 <subject>Government retirement benefits</subject>
 <subject>Federal personnel legislation</subject>
 <subject>Accrual basis accounting</subject>
 <subject>Deficit reduction</subject>
 <subject>Reductions in force</subject>
 <subject>Salary increases</subject>
 <subject>Budget deficit</subject>
 <identifier>Civil Service Retirement System</identifier>
 <identifier>Employment Cost Index</identifier>
 <identifier>National Performance Review</identifier>
 <identifier>Military Retirement System</identifier>
 <identifier>Federal Employees Retirement System</identifier>
 <identifier>Consumer Price Index</identifier>
 <type>Testimony</type>
 <seriesAbbrev>GGD</seriesAbbrev>
</extension>
<titleInfo>
 <title>Federal Employment: Impact of the President&apos;s Budget on Federal Employees</title>
</titleInfo>
<abstract>The President&apos;s budget would limit the 1995 pay raise for federal
workers to 1.6 percent, a further compromise of efforts to make
government salaries competitive with private sector pay. Given the
challenges involved in reducing the deficit, federal employees may again
have to make sacrifices, such as the proposed pay limitation. At the
same time, however, the pay comparability issue could harm efforts to
recruit and retain quality employees. GAO supports the move to a
smaller, more efficient government wherever possible. But unless staff
cuts are based on well-considered planning and good communications,
critical skills could be lost and the productivity of remaining workers
could be harmed. The budget&apos;s proposal to charge agencies the full
government share of accruing costs of the Civil Service Retirement
System does not affect the deficit, but is an important step toward
identifying the full costs of government programs. The proposed higher
agency contributions are probably not needed to ensure that the
retirement system honors its commitments to workers and retirees.
Rather, the objective is to properly recognize accruing costs and charge
them to agency programs.</abstract>
<location>
 <url displayLabel="HTML rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-T-GGD-94-108/html/GAOREPORTS-T-GGD-94-108.htm</url>
</location>
<identifier type="preferred citation">GAO/T-GGD-94-108</identifier>
<location>
 <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/GAOREPORTS-T-GGD-94-108</url>
</location>
<note>Testimony</note>
<extension>
 <searchTitle>GAO/T-GGD-94-108; Federal Employment: Impact of the President&apos;s Budget on Federal Employees;
            </searchTitle>
</extension>
<subject>
 <topic>Federal employees</topic>
 <topic>Federal employee retirement programs</topic>
 <topic>Accounting procedures</topic>
 <topic>Government retirement benefits</topic>
 <topic>Federal personnel legislation</topic>
 <topic>Accrual basis accounting</topic>
 <topic>Deficit reduction</topic>
 <topic>Reductions in force</topic>
 <topic>Salary increases</topic>
 <topic>Budget deficit</topic>
 <topic>Civil Service Retirement System</topic>
 <topic>Employment Cost Index</topic>
 <topic>National Performance Review</topic>
 <topic>Military Retirement System</topic>
 <topic>Federal Employees Retirement System</topic>
 <topic>Consumer Price Index</topic>
</subject>
</mods>