District's Workforce: Annual Report Required by the District of Columbia Retirement Reform Act.

Abstract

Mr. Lowman, an enrolled actuary, was engaged by the District of Columbia Retirement Board to (1) determine the 1990 disability retirement rate for District police officers and firefighters hired before February 15, 1980; (2) determine if that rate exceeded eight-tenths of 1 percentage point; and (3) prepare the annual report required by the act. Subsection 145(a) of the act, as amended, established a 'trigger mechanism' for determining whether the annual federal payment of $34,170,000 to the District of Columbia Police Officers and Fire Fighters' Retirement Fund(authorized under subsection 144(a)(1) of the act) is to be reduced. The Comptroller General is required by the act to make this determination each year on the basis of a review of the disability retirement rate computed by the enrolled actuary. We have reviewed the actuary's report and other relevant data and concluded that no reduction is required in the fiscal year 1992 federal payment to the District's police and firefighters' retirement fund.

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Document Details

Document Type
Technical Report
Publication Date
Mar 01, 1991
Accession Number
ADA263311

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Organizations

  • United States Government Accountability Office

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  • Accounting
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