**GAO-08-104**                      Published: Dec 21, 2007. Publicly Released: Dec 21, 2007.                  

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## Highlights

(DOD) TRICARE Reserve Select (TRS) program allows most reservists to purchase coverage under TRICARE, the military health insurance program, when not on active duty. DOD intends to set premiums at a level equal to the expected costs of providing TRS benefits. The National Defense Authorization Act for 2007 required GAO to review TRS costs. As discussed with the committees of jurisdiction, GAO compared (1) the TRS premiums established by DOD to the reported costs of providing benefits under TRS in 2006 and (2) DOD's projected costs for TRS before implementation to DOD's reported costs for the program in 2005 and 2006. To do this work, GAO examined DOD analyses and interviewed DOD officials and external experts.

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## Topics

Health Care

Cost analysisHealth care costsHealth care programsHealth insuranceHealth insurance cost controlInsurance premiumsMilitary benefits claimsMilitary health servicesProgram managementBenefit-cost trackingCost estimatesProgram costsProgram goals or objectives