Inpatient Data Supporting the DOD Military Retirement Health Benefits Liability Estimate
Abstract
The audit was performed in support of the Chief Financial Officers Act of 1990 as amended by the Federal Financial Management Act of 1994. Military retirement health benefits are post-retirement benefits that DoD provides to military retirees and other eligible beneficiaries through the Civilian Health and Medical Program of the Uniformed Services (Purchased Care) and DoD military treatment facilities. Approximately $172 billion of the $223 billion FY 1998 estimated military retirement health benefits liability represented future outpatient and inpatient medical care that the DoD military treatment facilities are expected to provide to eligible beneficiaries. About $50 billion of the $ 172 billion represented the inpatient portion of the liability estimate. The remaining $51 billion of the liability was provided through the Purchased Care. The $223 billion unfunded liability was 24 percent of the $948.5 billion of liabilities included on the DoD Agency-wide financial statements and 8 percent of the estimated $2.7 trillion of the Federal Employee and Veterans Benefits Payable reported on the FY 1998 consolidated Federal Government financial statements. This audit is the second audit in a series of audits to review the reliability of data elements used in the estimate of the military retirement health benefits liability. The first audit discussed the reliability of outpatient visit data that were used in the calculation of the DoD military retirement health benefits liability estimate. The Office of Management and Budget issued Directive M-99-12, "Assuring the Year 2000 Readiness of High Impact Federal Programs," on March 26, 1999. The Office of Management and Budget guidance directs DoD to report on two areas: retiree annuitant pay and military hospitals. The inpatient workload data discussed in this report are captured in the Composite Health Care System operated by DoD hospitals and clinics. The Deputy Secretary of Defense reported to the
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 01, 2000
- Accession Number
- ADA375669
Entities
People
- Charles J. Richardson
- F. J. Lane
- Linh Truong
- Salvatore D. Guli
- Walter R. Loder
Organizations
- Office of the Inspector General, U.S. Department of Defense