Department of Health and Human Services

Office of Inspector General -- AUDIT

"Audit of The Appropriateness of California Pension Charges To The Federal Government for State Employees for Fiscal Year Ended June 30, 2003," (A-09-04-00037)

October 18, 2004

Complete Text of Report is available in PDF format (920 kb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


California appropriately charged the Federal Government for the pension expenses of State employees working on Federal programs, in accordance with the Office of Management and Budget (OMB) Circular A-87.  Specifically, for fiscal year ended June 30, 2003, the State’s retirement fund contribution rates were based on actuarial projections that complied with Federal regulations, and the appropriate contribution amounts were claimed for Federal reimbursement.