Financial Management White Papers
Accrual Budgeting for Military Retirees' Health Care
Overview By recognizing the costs of deferred compensation (such as pensions) in the years during which employees are working, rather than when the benefits are actually paid, accrual budgeting can provide decisionmakers with better information about the full costs of labor and better incentives to use labor cost-effectively. Therefore, accrual budgeting is becoming increasingly important in the federal budget. That method of budgeting for the health care costs of military retirees over age 65 will start in 2003, and the Administration has proposed extending it to fund younger military retirees' health care and civil service retirement benefits. This paper considers options for implementing accrual budgeting for military retirees' health care.
| Publisher | Congressional Budget Office | File Format | |
|---|---|---|---|
| Date Published | March 2002 | ||
| Format | White Papers | ||
| Topics | |||
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