Download or read book Contractor Pension Plan Costs written by United States. General Accounting Office and published by . This book was released on 1977 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Pension Costs written by United States. General Accounting Office and published by . This book was released on 1986 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Contractor Pension Plan Costs written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-06-19 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contractor Pension Plan Costs: More Control Could Save Department of Defense Millions
Download or read book Contractor Pension Plan Costs written by United States. General Accounting Office and published by . This book was released on 1977 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Pension Losses of Contractor Employees at Federal Installations Can be Reduced written by United States. General Accounting Office and published by . This book was released on 1981 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Pension costs on DOD contracts written by United States. Government Accountability Office and published by . This book was released on 2013 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Pension Costs on Dod Contracts written by U.s. Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-08-03 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: " DOD contractors are among the largest sponsors of defined benefit pension plans in the United States and factor pension costs into the price of DOD contracts. Since the 2008 market downturn, these pension costs have grown-thereby increasing DOD contract costs-and recent changes in rules for calculating pension costs have raised the prospect of further cost increases. Given this possibility, GAO assessed how (1) contractor pension costs are determined; (2) DOD ensures the contractor pension costs it pays are appropriate; (3) DOD contractors' defined benefit pension plans compare with plans sponsored by similar companies; (4) pension costs have affected DOD contract costs and the factors that contributed to these pension costs; and (5) the harmonization of CAS with ERISA will affect the amounts DOD will pay in pension costs in coming years. To do this, GAO analyzed defined benefit pension plans for the largest contractors; interviewed contractor and DOD officials; and reviewed relevant laws and regulations, including changes made to harmonize CAS with ERISA. "
Download or read book Pension Costs written by United States. General Accounting Office and published by . This book was released on 1986 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: GAO assessed the adequacy of the Department of Defense's (DOD) audits of contract pension costs. DOD relies on the Defense Contract Audit Agency (DCAA) and the Defense Contract Administration Services (DCAS) to monitor such costs. GAO found that: (1) while the combined DCAA and DCAS efforts have resulted in adequate audit coverage of defense contractors' pension costs, the agencies have performed independent reviews covering the same contractors without coordinating their efforts; (2) DOD policies require DCAA and DCAS to coordinate their pension audits; (3) during its review, DCAA and DCAS regions were attempting to improve coordination; and (4) DCAA and DCAS need to improve their monitoring of unallowable costs resulting from contractors' delays in funding their pension plans.
Download or read book Department of Energy Progress Made Overseeing the Costs of Contractor Postretirement Benefits but Additional Actions Could Help Address Challenges written by Mark E. Gaffigan and published by DIANE Publishing. This book was released on 2011-08-12 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Dept. of Energy (DOE) relies on contractors to conduct its mission activities. DOE reimburses these contractors for allowable costs, including the costs of providing pension and other postretirement benefits, such as retiree health care plans. Since the economic downturn, DOE has had to devote significantly more funding toward reimbursing these benefit costs, in part because of a decline in interest rates and asset values that has increased contractor pension contributions. In a challenging budgetary environment, further growth in these costs could put pressure on DOE's mission work. This report examines (1) the level of control DOE has over contractor pension and other postretirement benefit costs under its current business model and (2) the changes DOE has adopted since the national economic downturn to manage those costs and the extent to which those changes have enhanced its approach. Includes recommendations. Tables and figures. This is a print on demand report.
Download or read book The Costs of Defined Benefit Pension Plans and Firm Adjustments written by Burt S. Barnow and published by . This book was released on 1977 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Allocation of an Air Force Contractor s Pension Fund Assets May be Inequitable written by GENERAL ACCOUNTING OFFICE WASHINGTON DC HUMAN RESOURCES DIV. and published by . This book was released on 1981 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt: During our review of contractor's compliance with cost accounting standards relating to pension costs, we found that the pension plan for Pan American World Airways, Inc. (Pan Am), had experienced significant actuarial gains from unanticipated job terminations of employees working on an Air Force contract. At the time of our fieldwork in 1979, Pan Am had initiated actions to establish separate pension plans which would ensure that the Government received proper credit for these termination gains. However, as of July 1981, these actions had not been completed and it appears that the method proposed by Pan Am for allocating pension plan assets may not be equitable to the Government. We believe that you should act to ensure that the pension plan established for employees working on Government projects receives an equitable share of assets. (Author).
Download or read book The Construction Chart Book written by CPWR--The Center for Construction Research and Training and published by Cpwr - The Center for Construction Research and Training. This book was released on 2008 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Construction Chart Book presents the most complete data available on all facets of the U.S. construction industry: economic, demographic, employment/income, education/training, and safety and health issues. The book presents this information in a series of 50 topics, each with a description of the subject matter and corresponding charts and graphs. The contents of The Construction Chart Book are relevant to owners, contractors, unions, workers, and other organizations affiliated with the construction industry, such as health providers and workers compensation insurance companies, as well as researchers, economists, trainers, safety and health professionals, and industry observers.
Download or read book Retirement Security written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-06 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: The U.S. Government Accountability Office (GAO) is an independent agency that works for Congress. The GAO watches over Congress, and investigates how the federal government spends taxpayers dollars. The Comptroller General of the United States is the leader of the GAO, and is appointed to a 15-year term by the U.S. President. The GAO wants to support Congress, while at the same time doing right by the citizens of the United States. They audit, investigate, perform analyses, issue legal decisions and report anything that the government is doing. This is one of their reports.
Download or read book Department of Energy written by United States Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2018-01-26 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: Department of Energy: Information on Its Management of Costs and Liabilities for Contractors' Pension and Postretirement Benefit Plans
Download or read book Cost Accounting written by United States. General Accounting Office and published by . This book was released on 1990 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Current Government Profit and Cost Policies and Their Adverse Impact on Defense Contractors written by William J Healey (Jr) and published by . This book was released on 1987 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This factual review and commentary first discusses the following profit and cost policies and related developments which, although not necessarily purporting to be all inclusive on the issue, are illustrative of the problem: (1) The Defense Financial and Investment Review (DFAIR); (2) The resulting DOD profit policy regulations; (3) The General Accounting Office reaction to DOD's profit policy; (4) Reductions in progress payments; (5) Limitations on government reimbursement for contractor acquisition of special tooling and special test equipment; (6) Use of firm fixed-price contracting for development work; (7) Forcing contractors to pay up-front development costs; (8) Tightening of the contract cost principles generally; (9) Limitations on contractor employee compensation (both executive compensation and employee salaries and wages); (10) Government demands for a share of pension fund assets on termination of an overfunded defined benefit pension plan; (11) Overhead cost certification requirements; (12) Overhead cost controls; and (13) Spare parts refund policy.
Download or read book DCAA Contract Audit Manual written by United States. Defense Contract Audit Agency and published by . This book was released on 1992 with total page 976 pages. Available in PDF, EPUB and Kindle. Book excerpt:
