Full Accruing Cost of Civil Service Retirement System

1. Require all agencies to pay the full accruing cost of Civil Service
Retirement System (CSRS) pensions. (3)

Legislation should be enacted to require that agencies contribute the
additional amount to the Civil Service Retiree and Disability Trust Fund
as a discretionary expense. The decision on implementation should be
determined by the Director of OMB. The Director of OMB should be
permitted to make one-time adjustments in the Budget Enforcement Act
caps for discretionary accounts to reflect the accounting change as a
change in a budget concept.