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GAO-12-855R 1 (2012-09-10)

handle is hein.gao/gaobacglk0001 and id is 1 raw text is: L GAO Accountability A Integrity * Reliability United States Government Accountability Office Washington, DC 20548 September 10, 2012 The Honorable Joseph Lieberman Chairman The Honorable Susan M. Collins Ranking Member Committee on Homeland Security and Governmental Affairs United States Senate The Honorable Darrell E. Issa Chairman The Honorable Elijah Cummings Ranking Member Committee on Oversight and Government Reform House of Representatives Subject: Reemployment of Retirees: Six Agencies' Use of Dual Compensation Waiver Authority is Limited This report formally transmits a briefing we provided to the U.S. House of Representatives, Committee on Oversight and Government Reform on May 31, 2012, and to the U.S. Senate, Committee on Homeland Security and Governmental Affairs on June 5, 2012, which we have revised to reflect technical comments made in response to a draft of this report (see enc. I). We developed this briefing in response to a requirement in section 1123 of the National Defense Authorization Act (NDAA) for fiscal year 2010, which requires us to provide information on the use of agencies' authority to grant NDAA waivers to Civil Service Retirement System and Federal Employment Retirement System reemployed annuitants. During our briefings to your offices, it was agreed that the work we conducted to date on agencies' use of the NDAA waiver authority was sufficient to respond to the mandate. The federal government has faced challenges in hiring and retaining talented workers, which are exacerbated by increased retirements in the federal workforce. To address these challenges, agencies have sought to rehire retired federal employees. Generally, when agencies rehire retirees their salary is subject to a deduction (offset) in the amount of the annuity. 1 Section 1122 of the NDAA for fiscal year 2010 gives agencies the authority to waive this requirement on a temporary basis to allow for dual compensation of the salary and annuity as necessary; to fulfill functions critical to the mission of the agency; and to assist in GAO-1 2-855R Reemployment of Retirees 1See, 5 U.S.C. §§ 8344 and 8468.

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