[Appendix]
[Detailed Budget Estimates by Agency]
[Office of Personnel Management]
[From the U.S. Government Printing Office, www.gpo.gov]
THE BUDGET FOR FISCAL YEAR 1998
[[Page 975]]
OFFICE OF PERSONNEL MANAGEMENT
Federal Funds
General and special funds:
Salaries and Expenses
(including transfer of trust funds)
For necessary expenses to carry out functions of the Office of
Personnel Management pursuant to Reorganization Plan Numbered 2 of 1978
and the Civil Service Reform Act of 1978, including services as
authorized by 5 U.S.C. 3109; medical examinations performed for veterans
by private physicians on a fee basis; rental of conference rooms in the
District of Columbia and elsewhere; hire of passenger motor vehicles;
not to exceed $2,500 for official reception and representation expenses;
advances for reimbursements to applicable funds of the Office of
Personnel Management and the Federal Bureau of Investigation for
expenses incurred under Executive Order 10422 of January 9, 1953, as
amended; and payment of per diem and/or subsistence allowances to
employees where Voting Rights Act activities require an employee to
remain overnight at his or her post of duty; [$87,076,000, of which not
to exceed $1,000,000 shall be available for the establishment of health
promotion and disease prevention programs for Federal employees]
$85,350,000; and in addition [$94,736,000] $91,236,000 for
administrative expenses, to be transferred from the appropriate trust
funds of the Office of Personnel Management without regard to other
statutes, including direct procurement of [printing] printed materials
[for annuitants], for the retirement and insurance programs[, of which
$3,500,000 shall be transferred at such times as the Office of Personnel
Management deems appropriate, and shall remain available until expended
for the costs of automating the retirement recordkeeping systems,
together with remaining amounts authorized in previous Acts for the
recordkeeping systems]: Provided, That the provisions of this
appropriation shall not affect the authority to use applicable trust
funds as provided by section 8348(a)(1)(B) of title 5, United States
Code: Provided further, That, except as may be consistent with 5 U.S.C.
8902a(f)(1) and (i), no payment may be made from the Employees Health
Benefits Fund to any physician, hospital, or other provider of health
care services or supplies who is, at the time such services or supplies
are provided to an individual covered under chapter 89 of title 5,
United States Code, excluded, pursuant to section 1128 or 1128A of the
Social Security Act (42 U.S.C. 1320a-7-1320a-7a), from participation in
any program under title XVIII of the Social Security Act (42 U.S.C. 1395
et seq.): Provided further, That no part of this appropriation shall be
available for salaries and expenses of the Legal Examining Unit of the
Office of Personnel Management established pursuant to Executive Order
9358 of July 1, 1943, or any successor unit of like purpose: Provided
further, That the President's Commission on White House Fellows,
established by Executive Order 11183 of October 3, 1964, may, during the
fiscal year ending September 30, [1997] 1998, accept donations of money,
property, and personal services in connection with the development of a
publicity brochure to provide information about the White House Fellows,
except that no such donations shall be accepted for travel or
reimbursement of travel expenses, or for the salaries of employees of
such Commission. (Independent Agencies Appropriations Act, 1997.)
[For an additional amount for the necessary expenses of the Office
of Personnel Management $210,000, to remain available until expended:
Provided, That of the amount provided, $210,000 is designated by
Congress as an emergency requirement pursuant to section 251(b)(2)(D)(i)
of the Balanced Budget and Emergency Deficit Control Act of 1985, as
amended.] (Treasury, Postal Service, and General Government
Appropriations Act, 1997.)
Program and Financing (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-0100-0-1-805 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Obligations by program activity:
Direct program:
00.01 Employment service.............. 36 36 29
00.02 Executive resources............. 2 2 2
00.03 Retirement and insurance........ 103 107 110
00.04 Investigations.................. 3 3 3
00.05 Human resources systems......... 12 11 11
00.06 Merit systems oversight and
effectiveness................. 14 15 15
00.07 Administrative services......... 15 13 18
00.08 Executive and other services.... 15 15 15
--------- --------- ----------
00.91 Total direct program.......... 200 202 203
01.01 Reimbursable program.............. 8 11 11
--------- --------- ----------
10.00 Total obligations............... 208 213 214
----------------------------------------------------------------------------
Budgetary resources available for obligation:
22.00 New budget authority (gross)...... 208 213 214
22.30 Unobligated balance expiring...... -1
--------- --------- ----------
23.90 Total budgetary resources
available for obligation...... 208 213 214
23.95 New obligations................... -208 -213 -214
----------------------------------------------------------------------------
New budget authority (gross), detail:
Current:
40.00 Appropriation................... 88 87 85
Permanent:
68.00 Spending authority from
offsetting collections:
Offsetting collections (cash). 120 126 129
--------- --------- ----------
70.00 Total new budget authority
(gross)....................... 208 213 214
----------------------------------------------------------------------------
Change in unpaid obligations:
72.40 Unpaid obligations, start of year:
Obligated balance: Appropriation 28 33 30
73.10 New obligations................... 208 213 214
73.20 Total outlays (gross)............. -202 -216 -214
74.40 Unpaid obligations, end of year:
Obligated balance: Appropriation 33 30 30
----------------------------------------------------------------------------
Outlays (gross), detail:
86.90 Outlays from new current authority 76 76 74
86.93 Outlays from current balances..... 6 14 11
86.97 Outlays from new permanent
authority....................... 120 126 129
--------- --------- ----------
87.00 Total outlays (gross)........... 202 216 214
----------------------------------------------------------------------------
Offsets:
Against gross budget authority and outlays:
88.00 Offsetting collections (cash)
from: Federal sources......... -120 -126 -129
----------------------------------------------------------------------------
Net budget authority and outlays:
89.00 Budget authority.................. 88 87 85
90.00 Outlays........................... 82 90 85
---------------------------------------------------------------------------
The Office of Personnel Management (OPM) is responsible for
personnel management functions which include the following activities:
Employment service.--The Employment Service Program operates a
nationwide system of employment information and assists agencies in
managing the dynamics of their work force--recruitment, hiring, internal
placement, promotion, and downsizing--through broad policy principles,
technical assistance, research, automated systems, and examination
services. These operations are carried out through a network of Service
Centers throughout the country.
Program performance.--The Employment Service's performance
management program consists of six key elements: program goals,
strategic objectives, program objectives, customer service standards,
outcomes, and performance measures. The organization provides: (1)
leadership in the improvement of employment practices and the automation
of human resources management (HRM) functions; (2) accurate, timely, and
accessible employment information to job-seekers; (3) high-quality,
cost-effective staffing policy, assistance, and services; and (4) high-
quality specialized HRM policy, assistance, and services. By achieving
these goals, the Employment Service expects
[[Page 976]]
to improve HRM practices, increase government-wide cost savings, and
provide better service to the public.
The Employment Service provides Federal employment information to
over seven million people annually. Customer data for 1996 indicate that
91 percent of these job-seekers found the system easy to use, 79 percent
got the information they desired, and 79 percent rated the system
satisfactory or better. The Employment Service also refers job
candidates to Federal agencies that are seeking to fill vacant
positions. In 1996, the Employment Service delivered 11,300 certificates
of eligible candidates to these agencies.
Executive resources.--This activity provides governmentwide program
leadership, policy direction and technical assistance on all aspects of
the Senior Executive Service personnel system and comparable executive
systems.
Retirement and insurance.--This activity administers retirement and
insurance programs for Federal employees and retired Federal employees.
These programs include the Civil Service Retirement and Disability Fund,
the Employees Life Insurance Fund, and the Employees and Retired
Employees Health Benefits Funds.
Program performance.--In the retirement area, OPM reduced the time
to make a first interim annuity payment from an average of 8 days in FY
1995 to 5 days in FY 1996, and by the end of the fiscal year was making
most payments within 4 days. The time ``to take final action on'' an
annuity account dropped from 79 days in FY 1995 to 51 days in FY 1996,
while the incidence of adjudication errors remained at the same 6
percent achieved in FY 1995.
OPM expanded telephone services by launching ``Annuitant Express'',
an interactive 800 service. In FY 1996, more than 284,000 customers used
the service to change the Federal tax withholding from their monthly
annuity payments (60 percent of all such changes) and 95 percent
reported that the system was easy to use. Ninety-three percent reported
that using the system was easier than using a form to change their tax
withholding, and 86 percent said that the system was easy to access. In
FY 1997, OPM made health benefit open season changes available to
annuitants via Annuitant Express and hopes to add electronic funds
transfer (EFT) related address changes later in the year.
FY 1996 surveys of OPM customers revealed that more than 90 percent
of annuitants were ``generally'' or ``very'' satisfied with OPM's
processing of their claim and the overall level of service OPM has
provided since they retired. Also, 90 percent of retirement customers
were ``generally'' or ``very'' satisfied with the courtesy and clarity
of the responses they received when calling OPM. However, retirement
customers also indicated that improvement is needed in the accessibility
of OPM's telephone system, and in the quality and timeliness of
responses to their written inquiries.
In the insurance area, 95 percent of the FEHBP customers agreed that
their health plan compares favorably for value and selection with the
private sector, and more than 85 percent rated their overall
satisfaction with their plan as being excellent, very good, or good.
Over 90 percent believe that the plan guide and brochures that OPM
publishes for the FEHBP are clear, factual, and useful.
Eighty-seven percent the FEHBP's fee-for-service plans are meeting
their contractual requirements for paying claims on time, with
comparable figures for the accuracy of those payments. Internally, OPM
reduced the unprocessed balance of claim disputes by more than two-
thirds but processing times for these claims remained slightly above the
target level of 60 days and only 50 percent of customers were satisfied
with OPM's decision and believed they had received a fair review. OPM
upheld the carriers' decision 59 percent of the time.
Ninety-six percent of OPM's life insurance customers who had
received life insurance benefits were satisfied with the service they
received and 99 percent said informational materials they received were
easy to understand, complete, helpful, and accurate.
Investigations.--This activity focuses on assuring applicant and
appointee fitness and suitability and oversight of the investigative
contract company.
Human resources systems.--This activity includes: (a) developing and
implementing pay and leave administration policy and evaluating the
effectiveness of alternative compensation systems; (b) managing employee
relations; (c) developing classification policies and systems and
designing flexible alternatives to current systems; (d) promoting and
providing state-of-the-art data systems for workforce information to
support and inform policy decision-making, and providing technical
assistance for streamlining personnel recordkeeping and processing
procedures; (e) facilitating and supporting Federal work and family
programs; (f) providing policy guidance and management assistance in
support of agency human resource development programs; and (g) providing
leadership and policy guidance for human resources development and
training.
Merit systems oversight and effectiveness.--This activity includes:
(a) direct oversight of human resources management (HRM) in Federal
agencies through various methods, including on-site evaluations; (b)
administration of the classification appeals and Fair Labor Standards
Act (FLSA) programs to ensure that agencies adhere to the statutory
requirements of both laws; (c) assisting agencies in developing merit-
based internal HRM accountability systems which support mission
accomplishment; (d) assessing the effectiveness of government wide HRM
policies and programs; (e) testing and evaluating innovative Federal HRM
practices and systems, including demonstration projects under 5 U.S.C.
Chapter 47; and (f) administering parts of the Voting Rights Act of
1965.
Program performance.--The merit systems oversight and effectiveness
program performance measures are designed to determine the value added,
outcome-oriented impact that the oversight and effectiveness reviews and
reports have on clients: the Federal human resources management
community and Federal employees. In FY 1997, as part of each review or
study of human resources management at Federal agencies, client feedback
was solicited on the importance and quality of written reports, and on
the professionalism, usefulness and overall quality of the evaluation
effort. Preliminary responses indicate that clients highly value the
work as shown by a rating of 4 on a scale of 1-5 on the overall quality
of agency evaluations, and a rating of 4.5 on the quality of the written
evaluation reports. In addition, Merit System Principles Questionnaires
were administered as part of agency reviews to measure employee
preceptions of agency observance of each of the nine merit systems
principles established by law. Based on preliminary responses, Federal
employees report that the merit system is alive and well in key areas
like recruitment, fairness, conduct, efficiency/effectiveness, training,
and protection of employees from improper political influence and for
lawful disclosure of information. However, employees believe that more
work needs to be done to better link performance to pay and retention
actions as contemplated by the merit principles. The client feedback
information is shared with Federal agencies and the information is used
to work with them to continuously improve the quality of their human
resources management.
Administrative services.--This activity includes: OPM personnel and
equal employment opportunity; security, facilities, telecommunications,
publishing, acquisitions, and information resources management to
support all OPM programs.
[[Page 977]]
Executive and other services.--This activity includes: executive
direction; policy development; legal advice and representation; public
affairs; legislative activities; financial management; labor-management
relations and partnership policy/guidance; and the operating expenses of
the President's Commission on White House Fellows.
Reimbursable programs.--The OPM performs reimbursable work at the
request of other agencies. OPM also provides administrative, information
resources management, and executive services to other OPM accounts on a
reimbursable basis.
Object Classification (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-0100-0-1-805 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Direct obligations:
Personnel compensation:
11.1 Full-time permanent........... 91 94 95
11.3 Other than full-time permanent 5 5 5
11.5 Other personnel compensation.. 3 3 3
--------- --------- ----------
11.9 Total personnel compensation 99 102 103
12.1 Civilian personnel benefits..... 20 23 24
13.0 Benefits for former personnel... 2
21.0 Travel and transportation of
persons....................... 2 2 2
23.1 Rental payments to GSA.......... 21 21 20
23.3 Communications, utilities, and
miscellaneous charges......... 14 14 14
24.0 Printing and reproduction....... 3 3 3
25.1 Advisory and assistance services 5 5 5
25.2 Other services.................. 15 13 13
26.0 Supplies and materials.......... 2 2 2
31.0 Equipment....................... 16 16 16
32.0 Land and structures............. 1 1 1
--------- --------- ----------
99.0 Subtotal, direct obligations.. 200 202 203
99.0 Reimbursable obligations.......... 8 11 11
--------- --------- ----------
99.9 Total obligations............... 208 213 214
---------------------------------------------------------------------------
Personnel Summary
----------------------------------------------------------------------------
Identification code 24-0100-0-1-805 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Direct:
Total compensable workyears:
1001 Full-time equivalent employment. 2,252 2,288 2,208
1005 Full-time equivalent of overtime
and holiday hours............. 39 39 39
Reimbursable:
2001 Total compensable workyears: Full-
time equivalent employment...... 100 269 169
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Office of Inspector General
salaries and expenses
(including transfer of trust funds)
For necessary expenses of the Office of Inspector General in
carrying out the provisions of the Inspector General Act, as amended,
including services as authorized by 5 U.S.C. 3109, hire of passenger
motor vehicles, $960,000; and in addition, not to exceed $8,645,000 for
administrative expenses to audit the Office of Personnel Management's
retirement and insurance programs, to be transferred from the
appropriate trust funds of the Office of Personnel Management, as
determined by the Inspector General: Provided, That the Inspector
General is authorized to rent conference rooms in the District of
Columbia and elsewhere. (Independent Agencies Appropriations Act, 1997.)
Program and Financing (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-0400-0-1-805 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Obligations by program activity:
10.00 Total obligations................. 10 10 10
----------------------------------------------------------------------------
Budgetary resources available for obligation:
22.00 New budget authority (gross)...... 10 10 10
23.95 New obligations................... -10 -10 -10
----------------------------------------------------------------------------
New budget authority (gross), detail:
Current:
40.00 Appropriation................... 4 1 1
Permanent:
68.00 Spending authority from
offsetting collections:
Offsetting collections (cash). 6 9 9
--------- --------- ----------
70.00 Total new budget authority
(gross)....................... 10 10 10
----------------------------------------------------------------------------
Change in unpaid obligations:
72.40 Unpaid obligations, start of year:
Obligated balance: Appropriation 1 1
73.10 New obligations................... 10 10 10
73.20 Total outlays (gross)............. -10 -10 -10
74.40 Unpaid obligations, end of year:
Obligated balance: Appropriation 1
----------------------------------------------------------------------------
Outlays (gross), detail:
86.90 Outlays from new current authority 3 1 1
86.93 Outlays from current balances..... 1
86.97 Outlays from new permanent
authority....................... 6 9 9
--------- --------- ----------
87.00 Total outlays (gross)........... 10 10 10
----------------------------------------------------------------------------
Offsets:
Against gross budget authority and outlays:
88.00 Offsetting collections (cash)
from: Federal sources......... -6 -9 -9
----------------------------------------------------------------------------
Net budget authority and outlays:
89.00 Budget authority.................. 4 1 1
90.00 Outlays........................... 4 1 1
---------------------------------------------------------------------------
This appropriation provides agencywide audit, investigative,
evaluation, inspection, and administrative sanction functions to
identify management and administrative deficiencies which may create
conditions for fraud, waste, and mismanagement. The audits function
provides internal agency audit, insurance audit, and contract audit
services. Contract audits provide professional advice to agency
contracting officials on accounting and financial matters regarding the
negotiation, award, administration, repricing, and settlement of
contracts. Internal audits review and evaluate all facets of agency
operations, including financial statements. Evaluation and inspection
services provide detailed technical evaluations of agency operations.
Insurance audits review the operations of health and life insurance
carriers, health care providers, and insurance subscribers. The
investigative function provides for the detection and investigation of
improper and illegal activities involving programs, personnel, and
operations. Administrative sanctions debar from participation in the
health insurance program those health care providers whose conduct may
pose a threat to the financial integrity of the program itself or to the
well-being of insurance program enrollees. These Inspector General
activities resulted in positive financial impact in excess of $71.8
million in FY 1996.
Object Classification (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-0400-0-1-805 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Personnel compensation:
11.1 Full-time permanent............. 6 6 6
--------- --------- ----------
11.9 Total personnel compensation.. 6 6 6
12.1 Civilian personnel benefits....... 1 1 1
23.1 Rental payments to GSA............ 1 1 1
25.2 Other services.................... 1 1 1
99.5 Below reporting threshold......... 1 1 1
--------- --------- ----------
99.9 Total obligations............... 10 10 10
---------------------------------------------------------------------------
Personnel Summary
----------------------------------------------------------------------------
Identification code 24-0400-0-1-805 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Direct:
1001 Total compensable workyears: Full-
time equivalent employment...... 95 103 103
[[Page 978]]
Reimbursable:
2001 Total compensable workyears: Full-
time equivalent employment...... 3 3
---------------------------------------------------------------------------
Government Payment for Annuitants, Employees Health Benefits
For payment of Government contributions with respect to retired
employees, as authorized by chapter 89 of title 5, United States Code,
and the Retired Federal Employees Health Benefits Act (74 Stat. 849), as
amended, such sums as may be necessary. (Independent Agencies
Appropriations Act, 1997.)
Program and Financing (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-0206-0-1-551 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Obligations by program activity:
00.01 Government contribution for
annuitants benefits (1959 law).. 3,824 4,023 4,333
00.02 Government contribution for
annuitants benefits (1960 act).. 6 6 5
--------- --------- ----------
10.00 Total obligations (object class
13.0)......................... 3,830 4,029 4,338
----------------------------------------------------------------------------
Budgetary resources available for obligation:
21.40 Unobligated balance available,
start of year: Uninvested
balance......................... 1,024 941
22.00 New budget authority (gross)...... 3,746 3,087 4,338
--------- --------- ----------
23.90 Total budgetary resources
available for obligation...... 4,770 4,028 4,338
23.95 New obligations................... -3,830 -4,029 -4,338
24.40 Unobligated balance available, end
of year: Uninvested balance..... 941
----------------------------------------------------------------------------
New budget authority (gross), detail:
40.00 Appropriation..................... 3,746
40.05 Appropriation (indefinite)........ 3,087 4,338
--------- --------- ----------
43.00 Appropriation (total)........... 3,746 3,087 4,338
--------- --------- ----------
70.00 Total new budget authority
(gross)....................... 3,746 3,087 4,338
----------------------------------------------------------------------------
Change in unpaid obligations:
72.40 Unpaid obligations, start of year:
Obligated balance: Appropriation 102 220 234
73.10 New obligations................... 3,830 4,029 4,338
73.20 Total outlays (gross)............. -3,712 -4,014 -4,308
74.40 Unpaid obligations, end of year:
Obligated balance: Appropriation 220 234 264
----------------------------------------------------------------------------
Outlays (gross), detail:
86.90 Outlays from new current authority 2,586 2,853 4,074
86.93 Outlays from current balances..... 1,126 1,161 234
--------- --------- ----------
87.00 Total outlays (gross)........... 3,712 4,014 4,308
----------------------------------------------------------------------------
Net budget authority and outlays:
89.00 Budget authority.................. 3,746 3,087 4,338
90.00 Outlays........................... 3,712 4,014 4,308
---------------------------------------------------------------------------
This appropriation covers: (1) the Government's share of the cost of
health insurance for 1,815,000 annuitants as defined in sections 8901
and 8906 of title 5, United States Code; (2) the Government's share of
the cost of health insurance for about 10,000 annuitants (who were
retired when the Federal employees health benefits law became
effective), as defined in the Retired Federal Employees Health Benefits
Act of 1960; and (3) the Government's contribution for payment of
administrative expenses incurred by the Office of Personnel Management
in administration of the act.
The budget authority for this account recognizes the amounts being
remitted by the U.S. Postal Service (USPS) to finance a portion of its
post-1971 annuitants' health benefit costs. As of the end of 1996, this
group of USPS annuitants totalled 413,000 persons.
Government Payment for Annuitants, Employee Life Insurance
For payment of Government contributions with respect to employees
retiring after December 31, 1989, as required by chapter 87 of title 5,
United States Code, such sums as may be necessary. (Independent Agencies
Appropriations Act, 1997.)
Program and Financing (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-0500-0-1-602 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Obligations by program activity:
10.00 Total obligations (object class
25.2)........................... 25 29 32
----------------------------------------------------------------------------
Budgetary resources available for obligation:
21.40 Unobligated balance available,
start of year: Uninvested
balance......................... 4
22.00 New budget authority (gross)...... 21 29 32
--------- --------- ----------
23.90 Total budgetary resources
available for obligation...... 25 29 32
23.95 New obligations................... -25 -29 -32
24.40 Unobligated balance available, end
of year: Uninvested balance.....
----------------------------------------------------------------------------
New budget authority (gross), detail:
40.00 Appropriation..................... 21 29 32
----------------------------------------------------------------------------
Change in unpaid obligations:
72.40 Unpaid obligations, start of year:
Obligated balance: Appropriation 3 3 3
73.10 New obligations................... 25 29 32
73.20 Total outlays (gross)............. -24 -29 -32
74.40 Unpaid obligations, end of year:
Obligated balance: Appropriation 3 3 3
----------------------------------------------------------------------------
Outlays (gross), detail:
86.90 Outlays from new current authority 21 26 29
86.93 Outlays from current balances..... 3 3 3
--------- --------- ----------
87.00 Total outlays (gross)........... 24 29 32
----------------------------------------------------------------------------
Net budget authority and outlays:
89.00 Budget authority.................. 21 29 32
90.00 Outlays........................... 24 29 32
---------------------------------------------------------------------------
This appropriation finances the Government's share of premiums,
which is one-third the cost, for Basic life insurance for annuitants
retiring after December 31, 1989.
Payment to Civil Service Retirement and Disability Fund
For financing the unfunded liability of new and increased annuity
benefits becoming effective on or after October 20, 1969, as authorized
by 5 U.S.C. 8348, and annuities under special Acts to be credited to the
Civil Service Retirement and Disability Fund, such sums as may be
necessary: Provided, That annuities authorized by the Act of May 29,
1944, as amended, and the Act of August 19, 1950, as amended (33 U.S.C.
771-75), may hereafter be paid out of the Civil Service Retirement and
Disability Fund. (Independent Agencies Appropriations Act, 1997.)
Program and Financing (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-0200-0-1-805 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Obligations by program activity:
00.01 Payment of annuities under special
acts............................ 1
00.02 Payment of Government share of
retirement costs................ 7,751 8,052 8,336
00.03 Transfers for interest on unfunded
liability and payment of
military service annuities...... 12,207 12,788 12,867
00.05 Spouse equity payment............. 53 52 52
00.06 Transfer for payment of FERS
supplemental liability.......... 48
--------- --------- ----------
[[Page 979]]
10.00 Total obligations............... 20,060 20,892 21,255
----------------------------------------------------------------------------
Budgetary resources available for obligation:
22.00 New budget authority (gross)...... 20,060 20,892 21,255
23.95 New obligations................... -20,060 -20,892 -21,255
----------------------------------------------------------------------------
New budget authority (gross), detail:
Current:
40.05 Appropriation (indefinite)...... 7,752 8,052 8,336
Permanent:
60.05 Appropriation (indefinite)...... 12,308 12,840 12,919
--------- --------- ----------
70.00 Total new budget authority
(gross)....................... 20,060 20,892 21,255
----------------------------------------------------------------------------
Change in unpaid obligations:
73.10 New obligations................... 20,060 20,892 21,255
73.20 Total outlays (gross)............. -20,060 -20,892 -21,255
----------------------------------------------------------------------------
Outlays (gross), detail:
86.90 Outlays from new current authority 7,752 8,052 8,336
86.97 Outlays from new permanent
authority....................... 12,308 12,840 12,919
--------- --------- ----------
87.00 Total outlays (gross)........... 20,060 20,892 21,255
----------------------------------------------------------------------------
Net budget authority and outlays:
89.00 Budget authority.................. 20,060 20,892 21,255
90.00 Outlays........................... 20,060 20,892 21,255
---------------------------------------------------------------------------
Summary of Budget Authority and Outlays
(in millions of dollars)
1996 actual 1997 est. 1998 est.
Enacted/requested:
Budget Authority.................. 20,060 20,892 21,255
Outlays........................... 20,060 20,892 21,255
Legislative proposal, not subject to
PAYGO:
Budget Authority.................. -23
Outlays........................... -23
------------------------------------
Total:
Budget Authority.................. 20,060 20,892 21,232
Outlays........................... 20,060 20,892 21,232
====================================
Payment of annuities under special acts.--These annuities are paid
to persons who were employed on the construction of the Panama Canal or
their widows and widows of former employees of the Lighthouse Service.
Payment of Government share of retirement costs.--This payment
amortizes the current year's costs of the static unfunded liability
created since October 20, 1969 by any statute which authorizes new or
liberalized benefits, an extension of retirement coverage, or pay
increases.
Transfers for interest on static unfunded liability and payment of
military service annuities.--This transfer covers interest on the static
unfunded liability and annuity disbursements attributable to military
service.
Payments for spouse equity.--This payment provides survivor
annuities to eligible former spouses of annuitants who died between
September 1978 and May 1986 and who did not elect survivor coverage.
Transfers for payment of FERS supplemental liability.--This transfer
covers annual amortization payments to finance supplemental (change in
unfunded) liabilities for FERS.
Object Classification (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-0200-0-1-805 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
12.1 Civilian personnel benefits....... 7,752 8,052 8,336
13.0 Benefits for former personnel..... 12,308 12,840 12,919
--------- --------- ----------
99.9 Total obligations............... 20,060 20,892 21,255
---------------------------------------------------------------------------
Payment to Civil Service Retirement and Disability Fund
(Legislative proposal, not subject to PAYGO)
Program and Financing (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-0200-2-1-805 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Obligations by program activity:
00.03 Transfers for interest on unfunded
liability and payment of
military service annuities...... -23
--------- --------- ----------
10.00 Total obligations (object class
13.0)......................... -23
----------------------------------------------------------------------------
Budgetary resources available for obligation:
22.00 New budget authority (gross)...... -23
23.95 New obligations................... 23
----------------------------------------------------------------------------
New budget authority (gross), detail:
60.05 Appropriation (indefinite)........ -23
-23
----------------------------------------------------------------------------
Change in unpaid obligations:
73.10 New obligations................... -23
73.20 Total outlays (gross)............. 23
----------------------------------------------------------------------------
Outlays (gross), detail:
86.97 Outlays from new permanent
authority....................... -23
----------------------------------------------------------------------------
Net budget authority and outlays:
89.00 Budget authority.................. -23
90.00 Outlays........................... -23
---------------------------------------------------------------------------
This schedule reflects the legislative proposal to delay for three
months the 1998 cost-of-living adjustment.
Intragovernmental funds:
Revolving Fund
Program and Financing (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-4571-0-4-805 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Obligations by program activity:
00.02 Executive resources............... 16 18 20
00.03 DOD testing....................... 7 8 8
00.04 Employment service................ 10 14 30
00.05 Investigations.................... 58 83 81
00.06 Human resources systems........... 30 36 36
--------- --------- ----------
10.00 Total obligations............... 121 159 175
----------------------------------------------------------------------------
Budgetary resources available for obligation:
21.90 Unobligated balance available,
start of year: Fund balance..... 38 61 61
22.00 New budget authority (gross)...... 144 159 175
--------- --------- ----------
23.90 Total budgetary resources
available for obligation...... 182 220 236
23.95 New obligations................... -121 -159 -175
24.90 Unobligated balance available, end
of year: Fund balance........... 61 61 61
----------------------------------------------------------------------------
New budget authority (gross), detail:
68.00 Spending authority from offsetting
collections (gross): Offsetting
collections (cash).............. 144 159 175
----------------------------------------------------------------------------
Change in unpaid obligations:
72.90 Unpaid obligations, start of year:
Obligated balance: Fund balance. -49 -28 -28
73.10 New obligations................... 121 159 175
73.20 Total outlays (gross)............. -100 -159 -175
74.90 Unpaid obligations, end of year:
Obligated balance: Fund balance. -28 -28 -28
----------------------------------------------------------------------------
Outlays (gross), detail:
86.97 Outlays from new permanent
authority....................... 111 159 175
86.98 Outlays from permanent balances... -11
--------- --------- ----------
87.00 Total outlays (gross)........... 100 159 175
----------------------------------------------------------------------------
[[Page 980]]
Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash)
from:
88.00 Federal sources............... -143 -158 -174
88.40 Non-Federal sources........... -1 -1 -1
--------- --------- ----------
88.90 Total, offsetting
collections (cash)........ -144 -159 -175
----------------------------------------------------------------------------
Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays........................... -43
---------------------------------------------------------------------------
Workforce training.--In July 1995, the Office of Personnel
Management (OPM) privatized its workforce training program.
Executive resources.--OPM manages the President's quality awards
program and conducts residential and non-residential programs for
Federal executives and managers to improve the effectiveness and
efficiency of Federal programs.
DOD testing.--OPM conducts military entrance exams for the
Department of Defense (DOD).
Employment service.--OPM delivers employment information, examining
services, automated staffing, and related human resource management
services to Federal agencies nationwide.
Investigations.--Through a contract with an employee owned private
company, OPM conducts National Agency Check and Inquiry cases and
background security investigations for Federal agencies on a
reimbursable basis. To the extent that OPM is required to pay a fee to
the Federal Bureau of Investigation for name and fingerprint checks,
agencies are required to reimburse OPM for such fees through the
revolving fund.
Human resources systems.--OPM provides training management
assistance to agencies in support of their human resource development
programs.
WORKLOAD COUNT
1996 actual 1997 est. 1998 est.
Participant training days........... 65,721 68,563 68,413
Test sessions for DOD............... 43,831 44,100 44,100
Employment inquiries................ 7,235,199 7,750,000 8,500,000
Automated referral lists............ 11,300 17,300 20,000
Background security investigations
processed........................... 44,974 40,000 40,000
National and special agency check
and inquiry cases................... 244,823 225,000 225,000
Statement of Operations (in millions of dollars)
-----------------------------------------------------------------------------------------------
Identification code 24-4571-0-4-805 1995 actual 1996 actual 1997 est. 1998 est.
-----------------------------------------------------------------------------------------------
Workforce training:
0111 Revenue........................... 22
0112 Expense........................... -34 -5
------------ -------------- ------------ -------------
0119 Net income or loss, Workforce
training...................... -12 -5
Executive resources:
0121 Revenue........................... 20 18 19 19
0122 Expense........................... -18 -16 -18 -19
------------ -------------- ------------ -------------
0129 Net income or loss (-),
Executive resources........... 2 2 1
Department of Defense Testing
Program:
0131 Revenue........................... 8 7 8 8
0132 Expense........................... -7 -7 -8 -8
------------ -------------- ------------ -------------
0139 Net income or loss (-), DOD
testing program............... 1
Employment service:
0141 Revenue........................... 2 12 20 26
0142 Expense........................... -2 -10 -15 -30
------------ -------------- ------------ -------------
0149 Net income or loss (-),
Employment service............ 2 5 -4
Investigations Program:
0151 Revenue........................... 90 93 77 77
0152 Expense........................... -69 -68 -75 -80
------------ -------------- ------------ -------------
0159 Net income or loss,
Investigations program........ 21 25 2 -3
Human Resources Systems:
0161 Revenue........................... 45 36 33 34
0162 Expense........................... -43 -34 -32 -33
------------ -------------- ------------ -------------
0169 Net income or loss (-), Human
resources systems............. 2 2 1 1
Other Programs:
0181 Revenue........................... 2
0182 Expense........................... -1
------------ -------------- ------------ -------------
0189 Net income or loss (-), Other
programs...................... 1
------------ -------------- ------------ -------------
0191 Total revenues.................... 189 166 157 164
------------ -------------- ------------ -------------
0192 Total expenses.................... -174 -140 -148 -170
------------ -------------- ------------ -------------
0199 Net income or loss................ 15 26 9 -6
-----------------------------------------------------------------------------------------------
Balance Sheet (in millions of dollars)
-----------------------------------------------------------------------------------------------
Identification code 24-4571-0-4-805 1995 actual 1996 actual 1997 est. 1998 est.
-----------------------------------------------------------------------------------------------
ASSETS:
Federal assets:
1101 Fund balances with Treasury..... -11 32 33 33
Investments in US securities:
1106 Receivables, net.............. 92 81 99 103
1803 Other Federal assets: Property,
plant and equipment, net........ 21 28 12 13
------------ -------------- ------------ -------------
1999 Total assets.................... 102 141 144 149
LIABILITIES:
2101 Federal liabilities: Accounts
payable......................... 13 13 14 18
Non-Federal liabilities:
2201 Accounts payable................ 4 4 4 5
2207 Other........................... 112 124 116 122
------------ -------------- ------------ -------------
2999 Total liabilities............... 129 141 134 145
NET POSITION:
3100 Appropriated capital.............. 7 7 7 7
3300 Cumulative results of operations.. -34 -7 2 -4
------------ -------------- ------------ -------------
3999 Total net position.............. -27 9 3
------------ -------------- ------------ -------------
4999 Total liabilities and net position 102 141 143 148
-----------------------------------------------------------------------------------------------
Object Classification (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-4571-0-4-805 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Personnel compensation:
11.1 Full-time permanent............. 35 16 22
11.3 Other than full-time permanent.. 4 5 5
11.5 Other personnel compensation.... 2
--------- --------- ----------
11.9 Total personnel compensation.. 41 21 27
12.1 Civilian personnel benefits....... 8 4 5
13.0 Benefits for former personnel..... 4 3
21.0 Travel and transportation of
persons......................... 4 3 3
23.1 Rental payments to GSA............ 5 5 6
23.3 Communications, utilities, and
miscellaneous charges........... 3 3 4
24.0 Printing and reproduction......... 1 1
25.2 Other services.................... 53 116 119
26.0 Supplies and materials............ 1 1 1
31.0 Equipment......................... 1 2 7
99.0 Subtotal, reimbursable obligations 120 159 173
99.5 Below reporting threshold......... 1 2
--------- --------- ----------
99.9 Total obligations............... 121 159 175
---------------------------------------------------------------------------
Personnel Summary
----------------------------------------------------------------------------
Identification code 24-4571-0-4-805 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Total compensable workyears:
2001 Full-time equivalent employment... 943 700 770
2005 Full-time equivalent of overtime
and holiday hours............... 28 7 7
---------------------------------------------------------------------------
[[Page 981]]
Trust Funds
Civil Service Retirement and Disability Fund
Unavailable Collections (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-8135-0-7-602 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Balance, start of year:
01.99 Balance, start of year............ 362,765 389,409 417,789
Receipts:
02.01 Employee contributions............ 4,211 4,097 4,041
02.02 Agency contributions.............. 7,880 8,186 8,412
02.03 District of Columbia contributions 80 72 66
02.04 Postal Service agency
contributions................... 2,369 2,423 2,474
02.05 Postal Service supplemental
contributions................... 3,343 3,493 3,629
02.06 Federal Financing Bank interest... 1,803 1,968 1,783
02.07 Employee deposits, redeposits and
other contributions............. 126 120 115
02.08 Treasury interest................. 26,727 28,759 30,229
02.09 General fund payment to the Civil
Service Retirement and
Disability fund................. 20,060 20,892 21,255
02.10 Re-employed annuitants salary
offset.......................... 28 24 21
02.11 Agency contributions, legislative
proposal........................ 621
02.13 Treasury interest, legislative
proposal........................ 40
02.15 General fund payment to the Civil
Service Retirement and
Disability fund, legislative
proposal not subject to PAYGO... -23
--------- --------- ----------
02.99 Total receipts.................. 66,627 70,034 72,663
--------- --------- ----------
04.00 Total: Balances and collections... 429,392 459,443 490,452
Appropriation:
05.01 Civil service retirement and
disability fund................. -39,983 -41,654 -43,649
05.02 Civil service retirement and
disability fund, legislative
proposal, subject to PAYGO...... 274
05.03 Civil service retirement and
disability fund, legislative
proposal, not subject to PAYGO..
--------- --------- ----------
05.99 Subtotal appropriation............ -39,983 -41,654 -43,375
07.99 Total balance, end of year........ 389,409 417,789 447,077
---------------------------------------------------------------------------
Program and Financing (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-8135-0-7-602 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Obligations by program activity:
00.01 Annuities......................... 39,454 41,134 43,138
00.02 Refunds and death claims.......... 425 417 419
00.03 Annuities under special acts...... 1 1
00.04 Administration.................... 97 104 100
--------- --------- ----------
10.00 Total obligations............... 39,977 41,656 43,657
----------------------------------------------------------------------------
Budgetary resources available for obligation:
21.40 Unobligated balance available,
start of year: Uninvested
balance......................... 4 10 8
22.00 New budget authority (gross)...... 39,983 41,654 43,649
--------- --------- ----------
23.90 Total budgetary resources
available for obligation...... 39,987 41,664 43,657
23.95 New obligations................... -39,977 -41,656 -43,657
24.40 Unobligated balance available, end
of year: Uninvested balance..... 10 8
----------------------------------------------------------------------------
New budget authority (gross), detail:
Current:
40.26 Appropriation (trust fund,
definite)..................... 81 85 81
Permanent:
60.27 Appropriation (trust fund,
indefinite)................... 67,254 69,949 72,579
60.45 Portion precluded from
obligation.................... -27,352 -28,380 -29,011
--------- --------- ----------
63.00 Appropriation (total)......... 39,902 41,569 43,568
--------- --------- ----------
70.00 Total new budget authority
(gross)....................... 39,983 41,654 43,649
----------------------------------------------------------------------------
Change in unpaid obligations:
Unpaid obligations, start of year:
Obligated balance:
72.40 Appropriation................. 37 -37 8
72.41 U.S. Securities: Par value.... 3,351 3,624 3,734
--------- --------- ----------
72.99 Total unpaid obligations,
start of year............... 3,388 3,587 3,742
73.10 New obligations................... 39,977 41,656 43,657
73.20 Total outlays (gross)............. -39,778 -41,501 -43,500
Unpaid obligations, end of year:
Obligated balance:
74.40 Treasury balance.............. -37 8 8
74.41 U.S. Securities: Par value.... 3,624 3,734 3,891
--------- --------- ----------
74.99 Total unpaid obligations, end
of year..................... 3,587 3,742 3,899
----------------------------------------------------------------------------
Outlays (gross), detail:
86.90 Outlays from new current authority 71 85 81
86.93 Outlays from current balances..... 9 6 8
86.97 Outlays from new permanent
authority....................... 36,315 38,027 39,879
86.98 Outlays from permanent balances... 3,383 3,383 3,532
--------- --------- ----------
87.00 Total outlays (gross)........... 39,778 41,501 43,500
----------------------------------------------------------------------------
Net budget authority and outlays:
89.00 Budget authority.................. 39,983 41,654 43,649
90.00 Outlays........................... 39,778 41,501 43,500
---------------------------------------------------------------------------
Summary of Budget Authority and Outlays
(in millions of dollars)
1996 actual 1997 est. 1998 est.
Enacted/requested:
Budget Authority.................. 39,983 41,654 43,649
Outlays........................... 39,778 41,501 43,500
Legislative proposal, subject to
PAYGO:
Budget Authority.................. -274
Outlays........................... -274
------------------------------------
Total:
Budget Authority.................. 39,983 41,654 43,375
Outlays........................... 39,778 41,501 43,226
====================================
This fund: (1) pays annuities to retired employees or their
survivors; (2) makes refunds to separated employees for amounts withheld
and to beneficiaries of employees who died before retirement or before
annuities equaled the amount withheld; and (3) pays expenses of the
Office of Personnel Management and the Merit Systems Protection Board
for administering the program. The fund covers two Federal civilian
retirement systems: the Civil Service Retirement System (CSRS) and the
Federal Employees' Retirement System (FERS).
CSRS is basically a defined benefit plan, covering Federal employees
hired prior to 1984. CSRS participants do not participate in the Social
Security system. FERS is a three-tiered pension program that uses Social
Security as a base, provides an additional basic benefit, and includes a
thrift savings plan. FERS covers employees hired after 1983 and formerly
CSRS-covered employees who elected to join FERS.
The above schedule reflects the proposal to limit pay increases in
1998.
1996 actual 1997 est. 1998 est.
Active employees.................... 2,711,000 2,695,000 2,684,000
Annuitants:
Employees......................... 1,719,000 1,738,000 1,753,000
Survivors......................... 614,000 628,000 641,000
------------------------------------
Total, annuitants............. 2,333,000 2,366,000 2,394,000
====================================
Status of Funds (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-8135-0-7-602 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Unexpended balance, start of year:
0100 Treasury balance.................. 37 -37 8
U.S. Securities:
0101 Par value....................... 366,126 393,049 421,537
0102 Unrealized discounts............ -6 -6 -6
--------- --------- ----------
0199 Total balance, start of year.... 366,157 393,006 421,539
Cash income during the year:
Governmental receipts:
0200 Employee contributions, Civil
Service Retirement and
Disability Fund............... 4,211 4,097 4,041
0202 District of Columbia
contributions................. 80 72 66
0203 Employee deposits, redeposits,
and voluntary contributions... 126 120 115
Intragovernmental transactions:
0240 Agency contributions, Civil
Service Retirement and
Disability Fund............... 7,880 8,186 8,412
0241 Agency Contributions, Civil
Service Retirement and
Disability Fund............... 621
0242 Postal Service agency
contributions, Civil Service
Retirement and Disability Fund 2,369 2,423 2,474
0243 Postal Service supplemental
contributions, Civil Service
Retirement and Disability Fund 3,343 3,493 3,629
[[Page 982]]
0244 Federal Financing Bank interest,
Civil Service Retirement and
Disability Fund............... 1,803 1,968 1,783
0245 Treasury interest, Civil Service
Retirement and Disability Fund 26,727 28,759 30,229
0246 Treasury Interest, Civil Service
Retirement and Disability Fund 40
0247 General fund payment to the
Civil Service Retirement and
Disability Fund............... 20,060 20,892 21,255
0248 General Fund payment to the
Civil Service Retirement and
Disability Fund............... -23
0250 Re-employed annuitant salary
offset, Civil Service
Retirement and Disability Fund 28 24 21
0297 Income under present law.......... 66,627 70,034 72,025
0298 Income under proposed legislation. 638
--------- --------- ----------
0299 Total cash income............... 66,627 70,034 72,663
Cash outgo during year:
0501 Payment of claims to retired
employees....................... -33,082 -34,377 -35,898
0502 Payment of alternative annuity
refunds......................... -32 -9 -10
0503 Payment of claims to retired
employees....................... 229
0504 Payment to widows of former
employes of the Lighthouse
Service......................... -1 -1
0505 Payment of claims to survivor
annuitants...................... -6,151 -6,587 -7,065
0506 Lump sum payments to estates or
beneficiaries of deceased
annuitants and employees........ -110 -116 -122
0507 Refunds to living separated
employees....................... -306 -301 -297
0508 Administration.................... -96 -110 -108
0509 Payment of claims to survivor
annuitants...................... 45
0597 Outgo under present law (-)....... -39,778 -41,501 -43,500
0598 Outgo under proposed legislation
(-)............................. 274
--------- --------- ----------
0599 Total cash outgo (-).............. -39,778 -41,501 -43,226
Unexpended balance, end of year:
0700 Uninvested balance................ -37 8 8
U.S. Securities:
0701 Par value....................... 393,049 421,537 450,974
0702 Unrealized discounts............ -6 -6 -6
--------- --------- ----------
0799 Total balance, end of year...... 393,006 421,539 450,976
---------------------------------------------------------------------------
Object Classification (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-8135-0-7-602 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
25.2 Other services.................... 97 104 100
42.0 Insurance claims and indemnities.. 39,455 41,135 43,138
44.0 Refunds and death claims.......... 425 417 419
--------- --------- ----------
99.9 Total obligations............... 39,977 41,656 43,657
---------------------------------------------------------------------------
Civil Service Retirement and Disability Fund
(Legislative proposal, not subject to PAYGO)
Program and Financing (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-8135-2-7-602 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
New budget authority (gross), detail:
60.27 Appropriation (trust fund,
indefinite)..................... 647
60.45 Portion precluded from obligation. -647
--------- --------- ----------
63.00 Appropriation (total)...........
----------------------------------------------------------------------------
Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays...........................
---------------------------------------------------------------------------
Civil Service Retirement and Disability Fund
(Legislative proposal, subject to PAYGO)
Program and Financing (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-8135-4-7-602 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Obligations by program activity:
00.01 Annuities......................... -274
--------- --------- ----------
10.00 Total obligations (object class
42.0)......................... -274
----------------------------------------------------------------------------
Budgetary resources available for obligation:
22.00 New budget authority (gross)...... -274
23.95 New obligations................... 274
----------------------------------------------------------------------------
New budget authority (gross), detail:
60.27 Appropriation (trust fund,
indefinite)..................... -10
60.45 Portion precluded from obligation. -264
--------- --------- ----------
63.00 Appropriation (total)........... -274
--------- --------- ----------
70.00 Total new budget authority
(gross)....................... -274
----------------------------------------------------------------------------
Change in unpaid obligations:
73.10 New obligations................... -274
73.20 Total outlays (gross)............. 274
----------------------------------------------------------------------------
Outlays (gross), detail:
86.97 Outlays from new permanent
authority....................... -274
----------------------------------------------------------------------------
Net budget authority and outlays:
89.00 Budget authority.................. -274
90.00 Outlays........................... -274
---------------------------------------------------------------------------
The above schedules reflect legislative proposals to delay for three
months the 1998 cost-of-living adjustments and to increase by 1.51
percent of pay agency contributions to the Civil Service Retirement and
Disability Fund (CSRDF) on behalf of Civil Service Retirement System
employees.
Employees Life Insurance Fund
Program and Financing (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-8424-0-8-602 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Obligations by program activity:
Gross premium payments:
00.01 Regular program................. 1,012 1,068 986
00.02 Optional program................ 620 655 607
00.03 Beneficial program.............. 3 3 3
--------- --------- ----------
00.91 Total gross payments.......... 1,635 1,726 1,596
02.01 Administration.................... 1 1 1
--------- --------- ----------
10.00 Total reimbursable obligations
(object class 25.2)........... 1,636 1,727 1,597
----------------------------------------------------------------------------
Budgetary resources available for obligation:
Unobligated balance available, start of year:
21.90 Treasury balance................ 603 602 568
U.S. Securities:
21.91 Par value..................... 15,839 16,962 18,004
21.92 Unrealized discounts.......... -215 -254 -200
--------- --------- ----------
21.99 Total unobligated balance,
start of year............... 16,227 17,310 18,372
22.00 New budget authority (gross)...... 2,719 2,788 2,851
--------- --------- ----------
23.90 Total budgetary resources
available for obligation...... 18,946 20,098 21,223
23.95 New obligations................... -1,636 -1,727 -1,597
Unobligated balance available, end of year:
24.90 Treasury balance................ 602 568 591
U.S. Securities:
24.91 Par value..................... 16,962 18,004 19,235
24.92 Unrealized discounts.......... -254 -200 -200
--------- --------- ----------
24.99 Total unobligated balance, end
of year....................... 17,310 18,372 19,626
----------------------------------------------------------------------------
New budget authority (gross), detail:
Spending authority from offsetting
collections:
68.00 Offsetting collections (cash)... 2,732 2,798 2,839
68.10 Change in orders on hand from
Federal sources............... -13 -10 12
--------- --------- ----------
[[Page 983]]
68.90 Spending authority from
offsetting collections
(total)..................... 2,719 2,788 2,851
--------- --------- ----------
70.00 Total new budget authority
(gross)....................... 2,719 2,788 2,851
----------------------------------------------------------------------------
Change in unpaid obligations:
Unpaid obligations, start of year:
72.90 Obligated balance: Fund balance. -603 -586 -568
72.95 Orders on hand from Federal
sources....................... 735 722 712
--------- --------- ----------
72.99 Total unpaid obligations,
start of year............... 132 136 144
73.10 New obligations................... 1,636 1,727 1,597
73.20 Total outlays (gross)............. -1,632 -1,719 -1,608
Unpaid obligations, end of year:
74.90 Obligated balance: Fund balance. -586 -568 -591
74.95 Orders on hand from Federal
sources....................... 722 712 724
--------- --------- ----------
74.99 Total unpaid obligations, end
of year..................... 136 144 133
----------------------------------------------------------------------------
Outlays (gross), detail:
86.97 Outlays from new permanent
authority....................... 1,632 1,719 1,608
----------------------------------------------------------------------------
Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash)
from:
88.00 Agency contributions.......... -369 -392 -398
88.20 Interest on U.S. securities... -1,189 -1,210 -1,242
Non-Federal sources:
88.40 Regular program............. -527 -534 -540
88.40 Optional program............ -646 -661 -659
88.40 Beneficial Program.......... -1 -1
--------- --------- ----------
88.90 Total, offsetting
collections (cash)........ -2,732 -2,798 -2,839
88.95 Change in orders on hand from
Federal sources................. 13 10 -12
----------------------------------------------------------------------------
Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays........................... -1,100 -1,079 -1,231
---------------------------------------------------------------------------
This fund finances payments to private insurance companies for
Federal employees' group life insurance and expenses of the Office of
Personnel Management in administering the program.
Budget program.--The status of the basic (regular and optional) life
insurance program on September 30 is as follows:
1996 actual 1997 est. 1998 est.
Life insurance in force (in billions
of dollars):
On active employees............... 440 442 444
On retired employees.............. 44 48 52
------------------------------------
Total......................... 484 490 496
====================================
Number of participants (in
thousands):
Active employees.................. 2,434 2,408 2,382
Annuitants........................ 1,615 1,642 1,669
------------------------------------
Total......................... 4,049 4,050 4,051
====================================
Financing.--Non-Postal Service employees and all retirees under 65
pay two-thirds of the premium costs for Basic coverage; agencies pay the
remaining third. Optional and certain post-retirement Basic coverages
are paid entirely by enrollees. The status of the reserves at the end of
the year is as follows:
Status of Reserves 1996 actual 1997 est. 1998 est.
Held in reserve (in millions of
dollars):
Contingency reserve............... 15 15 15
Beneficial association program
reserve......................... 1 1 1
U.S. Treasury reserve............. 16,962 18,004 19,251
------------------------------------
Total reserves................ 16,978 18,020 19,267
====================================
Excess income from the program over benefit payments and other
expenses is deposited in the Employees Life Insurance Fund. The
operations of the insurer for the regular and optional programs are as
follows:
Operations of the Insurer 1996 actual 1997 est. 1998 est.
Contingency reserve (in millions of
dollars):
Contingency reserve, start of year 0 15 15
Income:
Premiums received................. 1,611 1,731 1,740
Interest.......................... 20 22 24
------------------------------------
Total income.................. 1,631 1,753 1,764
====================================
Outgo:
Claims paid....................... 1,578 1,713 1,723
Expenses.......................... 38 40 41
------------------------------------
Total outgo................... 1,616 1,753 1,764
====================================
Contingency reserve, end of year.. 15 15 15
====================================
Statement of Operations (in millions of dollars)
-----------------------------------------------------------------------------------------------
Identification code 24-8424-0-8-602 1995 actual 1996 actual 1997 est. 1998 est.
-----------------------------------------------------------------------------------------------
0101 Revenue........................... 2,580 2,719 2,788 2,851
0102 Expense........................... -1,598 -1,636 -1,727 -1,597
------------ -------------- ------------ -------------
0109 Net income or loss (-)............ 982 1,083 1,061 1,254
-----------------------------------------------------------------------------------------------
Balance Sheet (in millions of dollars)
-----------------------------------------------------------------------------------------------
Identification code 24-8424-0-8-602 1995 actual 1996 actual 1997 est. 1998 est.
-----------------------------------------------------------------------------------------------
ASSETS:
Federal assets:
1101 Fund balances with Treasury..... 17
Investments in US securities:
1102 Treasury securities, par...... 15,961 16,962 18,065 19,343
1106 Receivables, net.............. 398 467 437 449
1801 Other Federal assets: Cash and
other monetary assets........... 1 1 1 1
------------ -------------- ------------ -------------
1999 Total assets.................... 16,360 17,447 18,503 19,793
LIABILITIES:
Non-Federal liabilities:
2201 Accounts payable................ 132 136 144 133
2206 Pension and other actuarial
liabilities................... 19,685 20,669 21,702 22,787
------------ -------------- ------------ -------------
2999 Total liabilities............... 19,817 20,805 21,846 22,920
NET POSITION:
3300 Cumulative results of operations.. -3,457 -3,358 -3,343 -3,127
------------ -------------- ------------ -------------
3999 Total net position.............. -3,457 -3,358 -3,343 -3,127
------------ -------------- ------------ -------------
4999 Total liabilities and net position 16,360 17,447 18,503 19,793
-----------------------------------------------------------------------------------------------
Employees and Retired Employees Health Benefits Funds
Program and Financing (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-9981-0-8-551 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Obligations by program activity:
00.01 Benefit payments.................. 15,922 16,333 17,220
00.02 Payments from OPM contingency
reserve......................... 201 220 240
00.03 Government payment for annuitants
(1960 act)...................... 6 6 5
00.04 Administration.................... 19 20 20
--------- --------- ----------
10.00 Total obligations (object class
25.6)......................... 16,148 16,579 17,485
----------------------------------------------------------------------------
Budgetary resources available for obligation:
21.91 Unobligated balance available,
start of year: U.S. Securities:
Par value....................... 6,309 6,059 5,861
22.00 New budget authority (gross)...... 15,897 16,380 17,429
--------- --------- ----------
23.90 Total budgetary resources
available for obligation...... 22,206 22,439 23,290
23.95 New obligations................... -16,148 -16,579 -17,485
24.91 Unobligated balance available, end
of year: U.S. Securities: Par
value........................... 6,059 5,861 5,805
----------------------------------------------------------------------------
New budget authority (gross), detail:
Spending authority from offsetting
collections:
68.00 Offsetting collections (cash)... 15,707 16,329 17,357
68.10 Change in orders on hand from
Federal sources............... 190 51 72
--------- --------- ----------
68.90 Spending authority from
offsetting collections
(total)..................... 15,897 16,380 17,429
--------- --------- ----------
70.00 Total new budget authority
(gross)....................... 15,897 16,380 17,429
----------------------------------------------------------------------------
[[Page 984]]
Change in unpaid obligations:
Unpaid obligations, start of year:
Obligated balance:
72.90 Fund balance.................. 16 -698 16
U.S. Securities:
72.91 Par value................... 1,581 2,124 1,302
72.92 Unrealized discounts........ -93 -114 -114
72.95 Orders on hand from Federal
sources....................... 895 1,085 1,136
--------- --------- ----------
72.99 Total unpaid obligations,
start of year............... 2,399 2,397 2,340
73.10 New obligations................... 16,148 16,579 17,485
73.20 Total outlays (gross)............. -16,149 -16,635 -17,484
Unpaid obligations, end of year:
Obligated balance:
74.90 Fund balance.................. -698 16 16
U.S. Securities:
74.91 Par value................... 2,124 1,302 1,232
74.92 Unrealized discounts........ -114 -114 -114
74.95 Orders on hand from Federal
sources....................... 1,085 1,136 1,208
--------- --------- ----------
74.99 Total unpaid obligations, end
of year..................... 2,397 2,340 2,342
----------------------------------------------------------------------------
Outlays (gross), detail:
86.97 Outlays from new permanent
authority....................... 15,254 15,333 16,252
86.98 Outlays from permanent balances... 895 1,302 1,232
--------- --------- ----------
87.00 Total outlays (gross)........... 16,149 16,635 17,484
----------------------------------------------------------------------------
Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash)
from:
Federal sources:
88.00 Agency contributions........ -6,751 -6,908 -7,286
88.00 Government contributions for
annuitants................ -4,400 -4,643 -4,981
88.20 Interest on U.S. securities... -467 -514 -511
Non-Federal sources:
88.40 Employee salary withholdings -2,166 -2,264 -2,423
88.40 Annuity withholdings........ -1,850 -1,929 -2,089
88.40 Contributions from D.C.
Government................ -73 -71 -67
--------- --------- ----------
88.90 Total, offsetting
collections (cash)........ -15,707 -16,329 -17,357
88.95 Change in orders on hand from
Federal sources................. -190 -51 -72
----------------------------------------------------------------------------
Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays........................... 443 306 127
---------------------------------------------------------------------------
Status of Funds (in millions of dollars)
----------------------------------------------------------------------------
Identification code 24-9981-0-8-551 1996 actual 1997 est. 1998 est.
----------------------------------------------------------------------------
Unexpended balance, start of year:
0100 Treasury balance.................. 16 -698 16
U.S. Securities:
0101 Par value....................... 7,890 8,183 7,163
0102 Unrealized discounts............ -93 -114 -114
--------- --------- ----------
0199 Total balance, start of year.... 7,813 7,371 7,065
Cash income during the year:
Offsetting collections:
0280 Contributions from Employing
Agencies...................... 4,297 4,478 4,729
0281 Contributions from Postal
Service for Active Employees.. 2,454 2,430 2,557
0282 Contributions from Postal
Service for Annuitants........ 680 622 664
Offsetting collections:
0283 Government Payment for
Annuitant Health Benefits... 3,712 4,014 4,308
0283 Government Payment for
Annuitants, Other........... 7 8 8
0284 Interest Earned................. 467 514 511
0285 Contributions from DC Government 73 71 67
0286 Contributions from Active
Employees..................... 2,166 2,264 2,423
0287 Contributions from Annuitants... 1,850 1,929 2,089
--------- --------- ----------
0299 Total cash income............... 15,706 16,330 17,356
Cash outgo during year:
0501 Benefit Payments.................. -15,930 -16,395 -17,224
0502 Payments to Carriers from OPM
Contingency Reserve............. -201 -220 -240
0503 Administration.................... -19 -20 -20
--------- --------- ----------
0599 Total cash outgo (-).............. -16,150 -16,635 -17,484
Unexpended balance, end of year:
0700 Uninvested balance................ -698 16 16
U.S. Securities:
0701 Par value....................... 8,183 7,163 7,036
0702 Unrealized discounts............ -114 -114 -114
--------- --------- ----------
0799 Total balance, end of year...... 7,371 7,065 6,938
---------------------------------------------------------------------------
This display combines the Federal Employees Health Benefits (FEHB)
fund and the Retired Employees Health Benefit (REHB) fund.
The FEHB fund provides for the cost of health benefits for: (1)
active employees; (2) employees who retired after June 1960, or their
survivors; (3) those annuitants transferred from the REHB program as
authorized by Public Law 93-246; and (4) the related expenses of the
Office of Personnel Management (OPM) in administering the program.
The REHB fund, created by the Retired Employees Health Benefits Act
of 1960, provides for: (1) the cost of health benefits for retired
employees and survivors who enroll in a Government-sponsored uniform
health benefits plan; (2) the contribution to retired employees and
survivors who retain or purchase private health insurance; and (3)
expenses of OPM in administering the program.
Budget program.--The balance of the EHB fund is available for
payments without fiscal year limitation. Numbers of participants at the
end of each fiscal year are as follows:
1996 actual 1997 est. 1998 est.
Active employees.................... 2,344,000 2,344,000 2,344,000
Annuitants.......................... 1,815,000 1,844,000 1,869,000
------------------------------------
Total........................... 4,159,000 4,188,000 4,213,000
====================================
In determining a biweekly subscription rate to cover program costs,
one percent is added for administrative expense and three percent is
added for a contingency reserve held by OPM for each carrier. OPM is
authorized to transfer unused administrative reserve funds to the
contingency reserve.
In accordance with P.L. 103-66, this schedule includes the following
adjustments: (1) the ``Phantom Big 6'' formula for determining the
maximum Government contribution toward FEHB premiums was extended
through the 1996 contract year; (2) in contract years 1997 and 1998, the
average premium for the indemnity plan in the ``Phantom Big 6'' formula
will be modified to account for the average premium increase in the
remaining ``Big 5'' plans minus one percentage point; (3) beginning in
the 1999 contract year, the maximum government contribution will be 60
percent of the average of the premiums for the remaining ``Big 5''
plans; (4) Medicare Part B fee limits have been applied to all FEHB
annuitants; and (5) the Postal Service will make additional payments of
$116 million per year for fiscal years 1996, 1997, and 1998 to cover the
cost of past retiree health benefits.
The REHB fund is available without fiscal year limitation. The
amounts contributed by the Government are paid into the fund from annual
appropriations. The number of participants at the end of each fiscal
year are as follows:
1996 actual 1997 est. 1998 est.
Uniform plan........................ 2,120 1,500 1,000
Private plans....................... 7,512 6,000 4,500
------------------------------------
Total........................... 9,632 7,500 5,500
====================================
Financing.--The funds are financed by: (1) withholdings from active
employees and annuitants; (2) agency contributions for active employees,
appropriated to agencies; (3) Government contributions for annuitants
appropriated to OPM; and (4) contributions made by the United States
Postal Service in accordance with the provisions of Public Law 101-508
and Public Law 103-66.
[[Page 985]]
Operating results.--Funds made available to carriers but not used to
pay claims in the current period are carried forward as special reserves
for use in subsequent periods.
OPM maintains a contingency reserve, funded by employee and
Government contributions, that may be used to defray future cost
increases or provide increased benefits. OPM makes payments to carriers
from this reserve whenever carrier-held reserves fall below levels
prescribed by OPM regulations or when carriers can demonstrate good
cause such as unexpected claims experience or variations from expected
community rates.
Statement of Operations (in millions of dollars)
-----------------------------------------------------------------------------------------------
Identification code 24-9981-0-8-551 1995 actual 1996 actual 1997 est. 1998 est.
-----------------------------------------------------------------------------------------------
0101 Revenue........................... 16,178 15,875 16,504 17,543
0102 Expense........................... -15,886 -15,804 -16,449 -17,499
------------ -------------- ------------ -------------
0109 Net income or loss (-)............ 292 71 55 44
-----------------------------------------------------------------------------------------------
Balance Sheet (in millions of dollars)
-----------------------------------------------------------------------------------------------
Identification code 24-9981-0-8-551 1995 actual 1996 actual 1997 est. 1998 est.
-----------------------------------------------------------------------------------------------
ASSETS:
Federal assets:
1101 Fund balances with Treasury..... 16 -698 16 16
Investments in US securities:
1102 Treasury securities, par...... 7,890 8,183 7,163 7,036
1106 Receivables, net.............. 895 1,085 1,137 1,208
1801 Other Federal assets: Original
Discount........................ -93 -114 -114 -114
------------ -------------- ------------ -------------
1999 Total assets.................... 8,708 8,456 8,202 8,146
LIABILITIES:
2101 Federal liabilities: Accounts
payable......................... 119 83 85 89
Non-Federal liabilities:
2201 Accounts payable................ 2,279 2,314 2,256 2,253
2207 Other........................... 1
------------ -------------- ------------ -------------
2999 Total liabilities............... 2,399 2,397 2,341 2,342
NET POSITION:
3300 Cumulative results of operations.. 6,309 6,059 5,861 5,805
------------ -------------- ------------ -------------
3999 Total net position.............. 6,309 6,059 5,861 5,805
------------ -------------- ------------ -------------
4999 Total liabilities and net position 8,708 8,456 8,202 8,147
-----------------------------------------------------------------------------------------------
[GENERAL PROVISIONS]
[Sec. 421. The first sentence of section 1304(e)(1) of title 5,
United States Code, is amended by inserting after ``basis'' the
following ``, including personnel management services performed at the
request of individual agencies (which would otherwise be the
responsibility of such agencies), or at the request of nonappropriated
fund instrumentalities''.]
[Sec. 422. Paragraph (1) of section 8906(e) of title 5, United
States Code, is amended--
(1) by striking the last sentence of that paragraph and
redesignating the remainder of that paragraph as (1)(A);
(2) by adding at the end of paragraph (1)(A) (as so designated)
the following:
``(B) During each pay period in which an enrollment
continues under subparagraph (A)--
``(i) employee and Government contributions required by
this section shall be paid on a current basis; and
``(ii) if necessary, the head of the employing agency
shall approve advance payment, recoverable in the same
manner as under section 5524a(c), of a portion of basic pay
sufficient to pay current employee contributions.
``(C) Each agency shall establish procedures for accepting
direct payments of employee contributions for the purposes of
this paragraph.''.] (Independent Agencies Appropriations Act,
1997.)