Unemployment Insurance for Temporary Census Employees

Pursuant to a congressional request, GAO provided information on the: (1) Bureau of the Census' cost estimates for its unemployment insurance program for the census rehearsal and 2000 Census; and (2) current status of the Bureau's financial management improvement efforts relating to management of its unemployment insurance funds.

GAO noted that: (1) the Census Bureau estimates that it will spend $91.2 million to cover the cost of claims for unemployment insurance benefits from its former employees for fiscal years 1998 through 2000; (2) the Bureau based this estimate primarily on anticipated claims from the Bureau's temporary employees to be hired for operations related to the 2000 Census; (3) since 1994, the Bureau has taken actions to improve its financial management operations, including management of its unemployment insurance funds; and (4) these actions included: (a) establishing a Chief Financial Officer position and an Office of the Comptroller; (b) implementing a new payroll, budget, and accounting system; (c) auditing its annual financial statement; and (d) revising the Bureau's procedures for managing no-year funds--that is, appropriations available for obligation without a fiscal year limit--and unliquidated obligations--that is, obligations that have been incurred but not yet paid at the end of the fiscal year.