Estimating the Military Retirement Health Care Liability

Abstract

The Department of Defense provides health care to retired military service members and their dependents and survivors. This care is provided directly at military medical treatment facilities (MTFs) and by care purchased from civilian providers in the Tricare program. DoD funds the benefit when it is delivered. The Chief Financial Officers Act of 1990 requires DoD to report the liability that has accrued for future benefits on the Department's annual financial statements. This liability is calculated by extrapolating current retired health care costs to the future retired population. Determining current costs is complicated by the fact that MTF accounting systems do not directly attribute a cost to each episode of care. This report describes the methodology used to identify the current exposed population and attribute annual total costs of care in each category to each eligible individual.

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Document Details

Document Type
Technical Report
Publication Date
Jan 01, 2001
Accession Number
ADA386363

Entities

People

  • Melvin R. Etheridge Jr.

Organizations

  • LMI

Tags

DTIC Thesaurus Topics

  • Accounting
  • Data Processing
  • Databases
  • Delivery Of Health Care
  • Department Of Defense
  • Electronic Mail
  • Governments
  • Health
  • Health Care
  • Health Services
  • Logistics Management
  • Medical Personnel
  • Military Medicine
  • Military Personnel
  • Personnel Management
  • Public Health
  • Therapy

Fields of Study

  • Medicine

Readers

  • Life Cycle Cost Analysis
  • Medical or Health Care Field.
  • Military Leadership and Professional Education.