Beneficiary Data Supporting the DOD Military Retirement Health Benefits Liability Estimate
Abstract
The audit was performed in support of Public Law 101-576, the "Chief Financial Officers Act of 1990," and Public Law 103-356, the "Federal Financial Management Act of 1994." The unfunded military retirement health benefits liability amount calculated by the Actuary, DoD, and reported on the FY 2000 DoD Agency-Wide Financial Statements was $192.4 billion, which represents 19 percent of the approximately $1 trillion of total liabilities reported by DoD for FY 2000. Military retirement health benefits are post-retirement benefits that DoD provides to military retirees and other eligible beneficiaries through the Tricare program. Tricare consists of medical care provided by DoD military treatment facilities and the purchased care obtained from civilian providers. The demographic extract from the Defense Enrollment Eligibility Reporting System (DEERS), dated September 30, 1998, (the most current extract available for estimating the liability) identified 8.4 million medically eligible beneficiaries out of 11.6 million eligible beneficiaries within DEERS. DEERS is a centralized personnel data repository designed to provide timely and accurate information on those eligible for DoD benefits and entitlements. DEERS collects and maintains information to ensure and facilitate the effective and efficient administration of DoD missions to include the military health system and other benefit and entitlement programs that derive eligibility information from DEERS.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jul 05, 2001
- Accession Number
- ADA392295
Entities
People
- Bryan K. Kitchens
- David F. Vincent
- Paul J. Granetto
- Richard B. Bird
- Walter R. Loder
Organizations
- Office of the Inspector General, U.S. Department of Defense