[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 2003


 
                     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 No. 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, [$99,636,000] $134,404,000, 
of which [$3,200,000] $24,000,000 shall remain available until expended 
for the cost of the governmentwide human resources data network project, 
and $2,500,000 shall remain available until expended for the cost of 
leading the government-wide initiative to modernize federal payroll 
systems and service delivery; and in addition [$115,928,000] 
$126,591,000 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 printed 
materials, for the retirement and insurance programs, of which 
[$21,777,000] $27,640,000 shall remain available until expended for the 
cost of automating the retirement recordkeeping systems: Provided, That 
the provisions of this appropriation shall not affect the authority to 
use applicable trust funds as provided by sections 8348(a)(1)(B), 
8909(g), and 9004(f)(1)(A) and (2)(A) of title 5, United States Code: 
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 No. 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 No. 11183 of October 3, 1964, may, during fiscal year 
[2002] 2003, 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, 2002; additional authorizing legislation required.)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0100-0-1-805      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Merit systems oversight and 
          effectiveness.................          22          22          22
00.02   Employment service..............          28          29          29
00.03   Retirement and insurance service         127         165         139
00.04   Workforce compensation and 
          performance service...........           8           8           8
00.05   Investigations service..........           3           3           3
00.06   Workforce relations.............           5           5           5
00.07   Executive resources.............           2           3           3
00.08   Administrative services.........          29          31          61
00.09   Executive and other services....          14          15          15
09.01 Reimbursable program..............          24          24          24
                                           ---------   ---------  ----------
10.00   Total new obligations...........         262         305         309
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance carried 
        forward, start of year..........          14           7
22.00 New budget authority (gross)......         262         305         309
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................          -6
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         270         312         309
23.95 Total new obligations.............        -262        -305        -309
23.98 Unobligated balance expiring or 
        withdrawn.......................          -1          -7
24.40 Unobligated balance carried 
        forward, end of year............           7
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Discretionary:

40.00   Appropriation...................          99         105         134
68.00 Spending authority from offsetting 
        collections: Offsetting 
        collections (cash)..............         163         200         175
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................         262         305         309
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..         -24          11          11
73.10 Total new obligations.............         262         305         309
73.20 Total outlays (gross).............        -253        -305        -309
73.40 Adjustments in expired accounts 
        (net)...........................          26
73.45 Recoveries of prior year 
        obligations.....................           6
74.10 Change in uncollected customer 
        payments from Federal sources 
        (expired).......................          -6
74.40 Obligated balance, end of year....          11          11          11
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................         251         292         292
86.93 Outlays from discretionary 
        balances........................           2          13          16
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         253         305         309
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........        -163        -200        -175
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          99         105         134
90.00 Outlays...........................          90         105         134
---------------------------------------------------------------------------

  Budget Authority and Outlays Excluding Full Funding for Federal Retiree 
                       Costs (in millions of dollars)

----------------------------------------------------------------------------
                                         2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          94         100         129
90.00 Outlays...........................          85         100         129
---------------------------------------------------------------------------

    The Office of Personnel Management (OPM) is responsible for 
personnel management functions which include the following activities:

    Merit systems oversight and effectiveness.--This activity includes: 
(a) evaluating human resources management (HRM) in Federal agencies 
through various methods, including on-site reviews and special studies; 
(b) administering classification appeals, Fair Labor Standards Act, and 
Intergovernmental Personnel programs to ensure that agencies adhere to 
the statutory requirements; (c) helping agencies develop merit-based HRM 
accountability systems to support mission accomplishment; (d) assessing 
the effectiveness of Governmentwide HRM policies and programs and 
serving as a clearinghouse for best practices; (e) testing and 
evaluating innovative HRM practices and systems, including demonstration 
projects under 5 U.S.C. Chapter 47; (f) providing readily accessible 
statistics on the Federal workforce; (g) providing electronic transfer 
of other human resources data throughout the Federal sector; and (h) 
administering parts of the Voting Rights Act of 1965.

    Program performance.--The activity's performance measures are 
designed to assess the value-added outcomes which oversight reviews, 
accountability and demonstration projects, and workforce information 
have on the Federal HRM community and employees. Client feedback is 
solicited on each re

[[Page 1042]]

view, product, and service. For example, clients rate the overall value 
of the oversight work as 4.0 or above of a 5-point scale. The quality of 
data that is provided to clients is regularly assessed, and is used in 
reviews, studies, and projects. Of each agency's records entered into 
the Central Personnel Data File, at least 97 percent are correct on all 
core elements. The Merit System Principles Survey, used to collect 
employee perceptions of the merit system principles, is content valid 
and reliable. OPM conducts 15 to 17 nationwide agency oversight reviews 
each year to ensure compliance with Federal Civil Service merit 
principles.

    Employment Service.--The Employment Service performs core human 
resources (HR) leadership functions. These functions include developing, 
implementing, and monitoring employment policies for agencies in the 
areas of workforce planning, recruiting, selecting, promoting, 
reassigning, downsizing and reshaping. The Service monitors and reports 
on governmentwide diversity and veterans efforts, provides technical 
assistance on a variety of staffing issues, and operates the personnel 
program for the Administrative Law Judges. Additionally, the Service 
provides HR best practice information to Federal agencies, offers 
automated staffing solutions, and operates the Federal job information 
system USAJOBS. In 2002 and 2003, the Service will focus on improving 
the Federal hiring process, enhancing the image of the public service, 
conducting occupational studies of homeland security and executive 
succession planning, and expanding the Government's ability to recruit, 
develop, and retain computer security professionals.

    Program performance.--The Employment Service establishes annual 
performance goals and objectives designed to accomplish long-term goals 
identified in OPM's Strategic Plan. Progress is monitored through a mix 
of outcome and output measures, including results of oversight reviews, 
qualitative feedback on the usefulness of policies and information 
processes, customer satisfaction with services, cost-comparison 
analyses, workload accomplishment data, and quality and timeliness of 
information.

    The Employment Service provided employment information to over 20.7 
million people in 2001 through a nationwide system available 24 hours a 
day, 7 days a week, by telephone, fax, and internet. USAJOBS averages 
more than 56,000 visits daily. This is an increase from the previous 
year and is expected to continue to grow.

    The Employment Service conducts a recertification and training 
program for all agency Delegated Examining Units to ensure that agencies 
are carrying out their delegated responsibilities in accordance with law 
and regulation, and accomplished all scheduled recertifications.

    In 2001, Employment Service published several regulations such as 
the Career Intern Interim regulations and final regulations for the 
Student Loan Repayment program and continued to assist employees with 
outplacement assistance and selection priority for other jobs. The 
Service also helped advance the President's Strategic Management of 
Human Capital initiative by proposing legislation to streamline the 
hiring process, which was included in the Administration's Managerial 
Flexibility Act of 2001, and providing technical assistance and tools to 
help agencies conduct a workforce analysis and develop a restructuring 
plan.

    Retirement and Insurance.-- This Activity encompasses administration 
of Earned Employee Benefits--the retirement and insurance programs--for 
Federal employees, retired Federal employees, and their families. These 
programs include the Civil Service Retirement System, the Federal 
Employees Retirement System, the Federal Employees Group Life Insurance 
Program, and the Federal Employees and Retired Employees Health Benefits 
Programs. The Long-Term Care Security Act (P.L. 106-265) authorizes OPM 
to offer group long term care insurance for Federal employees and 
retirees, their spouses, parents, and parents-in-law. In addition, this 
Activity includes OPM's efforts designed to stay abreast of, and respond 
to, developments in non-Federal fringe benefits practices.

    Program performance.--The Retirement Systems Modernization (RSM) 
Project is OPM's central strategy to meet its long term customer 
service, financial management and business goals for the Retirement 
Program. To achieve these strategic goals, OPM will move from a paper-
based record keeping system to program-wide electronic data and 
transactions. The project will be implemented in phases, with full 
results achieved in 2008. Close coordination with another OPM 
initiative, the Human Resources Data Network, will minimize the data 
agencies must send to OPM. OPM is developing universal tools that use 
electronic data, and has already introduced a prototype Benefits 
Calculator and a Benefits Booklet for retiring employees. The 
calculator, used by OPM to process FERS claims, reduced claims 
processing times by 45 percent. The benefits booklet provides 
personalized benefits information, contributing to improved customer 
satisfaction. During FY 2002, OPM will complete two applications that 
will provide immediate benefits. A Retirement Data Exchange Gateway will 
allow OPM and agencies to eliminate obsolete technology and reduce the 
delay some retiring employees experience in receiving their first 
benefit payment. A Coverage Determination Application will improve the 
accuracy of retirement coverage decisions made by agencies. During FY 
2003, OPM will begin to convert member data, currently stored in paper 
form at the Retirement Operations Center and at Federal agencies, to 
electronic media. This will contribute to improved benefits counseling 
and case development by agencies, reduced benefit claims processing time 
and elimination of paper record storage and management. In addition, OPM 
will pilot, with the USPS, a non-HR-DN data capture capability, and will 
develop web-enabled self-service for retirement benefits, i.e., on line 
applications. RSM results in more efficient and effective retirement 
claims processing, record keeping, benefits counseling and financial 
management. Ninety-three percent of customers reported that they were 
generally satisfied to very satisfied with OPM's delivery of retirement 
services. This continues a five-year trend of satisfaction levels in the 
90 percent range. In addition, the American Customer Satisfaction Index 
(ASCI) measured the satisfaction federal retirees and survivor 
annuitants had with the retirement services delivered, and the level of 
satisfaction improved from 73 in 2000, to 78 in 2001.

    OPM continues to improve its telecommunication services. Toll-free 
telephone access is provided to all call centers, interactive features 
are available through the telephone system, and hours of operation have 
been extended until 8:00 PM.E.S.T. In addition, to better serve 
customers, OPM has enhanced its ability to meet their needs by adding 
on-line features for our Spanish-speaking customers, and translating 
often-used benefits material into Spanish. The volume of telephone 
inquiries handled increased by 8 percent during FY 2001. Customer 
satisfaction levels regarding the courtesy, clarity, and timeliness of 
telephone services remain high at 90 percent.

    The volume of new annuity claims remained steady. OPM has received 
and processed an average of 170,000 Civil Service and Federal Employees 
Retirement Systems annuity and survivor claims annually over the past 5 
years. The average processing time for interim annuity payments in 2001 
was reduced from 5 days to 3 days. More than 48% of interim payments 
were authorized within one day. The time needed to calculate and begin 
paying retirees their final annuity was

[[Page 1043]]

reduced by more than 30% from an average of 115 days in 2000 to 78 days 
in 2001. OPM increased its claims processing capacity and efficiency 
through the use of enhanced technical platforms. Customer satisfaction 
with the timeliness of the first annuity payment has remained at or near 
80 percent since FY 1997 and is much improved over the 73 percent 
observed in FY 1995.

    OPM also maintained its leadership in the direct deposit program, an 
efficient means of ensuring that customers receive their annuity payment 
each month. Customer satisfaction levels with receipt of annuity checks 
are at 97 percent, continuing another long-standing trend. During 1998, 
OPM implemented a direct mail campaign to inform annuitants and 
survivors of the convenience and desirability of direct deposit. As a 
result, participation rose from 79 percent at the start of 1998, to 
nearly 93 percent today. OPM will expand the direct deposit program to 
our overseas customers by participating in the International Direct 
Deposit Program beginning mid-FY 2002.

    The FEHBP continues to be a hallmark for employer sponsored health 
insurance programs. To maintain this recognition, OPM will ensure that 
customers are enrolled in highly rated health plans that deliver quality 
care in a cost-effective manner. During FY 2003, OPM will continue to 
address patient safety, collaborating with others in the health care 
industry to develop the ``Five Steps to Patient Safety.'' These 
``Steps'' have been widely adopted both in and out of Government. 
Participating health plans have already adopted some patient safety 
initiatives and are working with participating providers to articulate 
and disseminate information about the safety initiatives that they have 
put in practice. Health plans have also updated provider directories, 
where appropriate, to inform their membership of important safety 
measures. These initiatives include such practices as the use of 
automated entry systems for prescription drugs, referring patients to 
recognized Centers of Excellence, and staffing appropriately for 
Intensive Care Units. Other consumer protections and quality initiatives 
now provided by FEHBP plans include, but are not limited to: 
transitional care for those with chronic or disabling conditions; the 
right to review medical records and to correct inaccurate ones; and 
direct access to women's health care providers.

    OPM continues to build and maintain strong relationships with the 
National Committee for Quality Assurance (NCQA), the Joint Commission on 
Accreditation of Healthcare Organizations (JCAHO), the National Quality 
Forum, the Quality Interagency Coordination (QuIC) Taskforce, the 
Washington Business Group on Health, the Leapfrog Group, the Health Care 
Financing Administration and other components of the Department of 
Health and Human Services. These partnerships have been instrumental in 
promoting the use of health care quality outcome measures by the Federal 
government and health care purchasers and providers throughout the 
nation.

    OPM is taking initial steps to standardize and centralize data on 
health plan performance in a data repository. This will enable staff to 
more easily analyze the information, begin benchmarking, and provide 
feedback to plans for quality improvement.

    The Long Term Care Security Act, which was passed in FY 2000, 
authorizes OPM to offer long term care insurance to approximately 20 
million people by October 2002. OPM plans to offer a flexible long term 
care product, including provisions for nursing home care, assisted 
living, home health care and adult day care. Insurance will be offered 
to civil service, postal and uniformed services personnel, government 
retirees and specified relatives, such as spouses, parents, in-laws and 
stepparents. OPM estimates that 300,000 to 600,000 individuals will 
enroll during the first sign-up period in FY 2003. Enrollees will pay 
the full cost of insurance premiums at group rates that are expected to 
be lower than rates for comparable coverage sold privately on an 
individual basis. OPM will draft regulations for the new program and 
will oversee an education campaign to explain long-term care options to 
employees and retirees. OPM will assure that consumer materials and 
guidance are readily accessible to help individuals make informed 
choices about purchasing the long-term care product(s) that will be 
available to them.

    In late FY 2000, legislation was enacted to provide relief to 
employees who were placed in the wrong retirement system. The Federal 
Erroneous Retirement Coverage Corrections Act (FERCCA) allows most of 
these employees a choice in retirement plans. OPM's implementation 
strategy is to provide a consistent high level of customer service to 
everyone who is eligible for relief so that affected individuals can 
make informed decisions. OPM developed a web page at www.opm.gov/
benefits/correction with information about the Act. To date, about 6,300 
affected individuals have been registered in our database. OPM began the 
review of records to determine eligibility in September 2001 and 
affected individuals will receive counseling beginning January 2002. The 
process of identifying affected individuals and providing counseling 
services is expected to be completed by the end of 2002.

    Workforce compensation and performance.--This activity includes; (a) 
developing and implementing pay and leave administration policy and 
evaluating the effectiveness of alternative compensation systems; (b) 
developing classification policies and systems and designing flexible 
alternatives to current systems; and (c) developing Governmentwide 
policy concerning performance management.

    Program performance.--The workforce compensation and performance 
program area uses a variety of measures to identify its level of 
success. Overall customer service is measured through OPM's Customer 
Satisfaction Survey, surveys of attendees at conferences, workshops, 
and/or seminars, and feedback from users of our website and email. The 
2000 HR Directors' Customer Satisfaction Survey showed that the 
percentage of human resources directors who were satisfied with policy 
leadership in WCPS program areas were as follows; 87 percent in pay and 
leave administration, 78 percent in performance management, 68 percent 
in position classification and position management, and 62 percent in 
the Federal Wage System. In 2001 the organization staged the second 
Strategic Compensation Conference. On a five-point scale, the average 
overall rating of the Conference was 4.33, an increase from 4.14 for the 
1999 Conference, and 4.23 for the 2000 Conference. The overall 
improvement in perception of outcomes in WCPS program areas is 
demonstrated by the increase in positive responses in a national survey 
of more than 20,000 Federal employees. Favorable responses increased in 
one year from 26 percent to 31 percent on the question ``are you clear 
about how good performance is defined in your organization?'' On the 
issue ``recognition and rewards are based on merit,'' positive responses 
increased from 30 to 34 percent.

    Investigations.--This activity focuses on assuring applicant and 
appointee fitness and suitability, and oversight of the investigative 
contract company.

    Workforce relations.--This activity includes: (a) developing 
governmentwide policies, issuing guidance, and providing assistance to 
agencies on employee relations issues, including actions based on 
misconduct and unacceptable performance, as well as alternative dispute 
resolution; (b) Promoting and supporting Federal work/life and wellness 
programs; (c) providing leadership and policy guidance in support of 
agency human resource development programs and training initiatives; and 
(d) providing guidance, information, and assistance to agencies on 
collective bargaining and labor-management

[[Page 1044]]

relations to help them develop effective labor relations programs.

    Program performance.--OPM's workforce relations performance measures 
are designed to determine the value added by OPM's policy leadership and 
guidance on employee and labor-management relations issues, work/life 
programs, and human resource development programs. The Office of 
Workforce Relations (OWR) uses a variety of measures to identify its 
level of success. For instance, surveys at regular intervals assess the 
extent to which our customers feel that their needs are met by OWR 
products and services such as printed and electronic materials, 
conferences, seminars, and workshops, as well as by legislative and 
regulatory proposals coming from OWR.

    Executive resources.--This activity provides Government-wide program 
leadership, policy direction and technical assistance on all aspects of 
the Senior Executive Service personnel system and comparable executive 
systems.

    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.

    Executive and other services.--This activity includes: executive 
direction, policy development, legal advice and representation, public 
affairs, legislative activities, financial management, and the operating 
expenses of the President's Commission on White House Fellows.

    Reimbursable programs.--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      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........         106         109         111
11.3      Other than full-time permanent           5           5           5
11.5      Other personnel compensation..           4           4           4
                                           ---------   ---------  ----------
11.9        Total personnel compensation         115         118         120
12.1    Civilian personnel benefits.....          35          37          38
21.0    Travel and transportation of 
          persons.......................           3           3           3
23.1    Rental payments to GSA..........          17          17          17
23.3    Communications, utilities, and 
          miscellaneous charges.........          10          10          10
24.0    Printing and reproduction.......           2           2           2
25.2    Other services..................          47          85          86
26.0    Supplies and materials..........           3           3           3
31.0    Equipment.......................           5           5           5
                                           ---------   ---------  ----------
99.0      Direct obligations............         237         280         284
99.0  Reimbursable obligations..........          25          25          25
                                           ---------   ---------  ----------
99.9    Total new obligations...........         262         305         309
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 24-0100-0-1-805      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: Full-
        time equivalent employment......       1,922       2,067       2,028
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......         130         141         141
---------------------------------------------------------------------------

                                

                       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, [$1,498,000] $1,498,000; and in addition, not to exceed 
[$10,016,000] $11,366,000 for administrative expenses to audit, 
investigate, and provide other oversight of 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, 2002; 
additional authorizing legislation required.)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0400-0-1-805      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations.............          12          12          12
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......          12          12          12
23.95 Total new obligations.............         -12         -12         -12
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Discretionary:

40.00   Appropriation...................           1           1           1
68.00 Spending authority from offsetting 
        collections: Offsetting 
        collections (cash)..............          11          11          11
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................          12          12          12
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..          -2          -6
73.10 Total new obligations.............          12          12          12
73.20 Total outlays (gross).............         -12         -12         -12
74.10 Change in uncollected customer 
        payments from Federal sources 
        (expired).......................          -4           6
74.40 Obligated balance, end of year....          -6
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................          12          12          12
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........         -11         -11         -11
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................           1           1           1
90.00 Outlays...........................           3           1
---------------------------------------------------------------------------

  Budget Authority and Outlays Excluding Full Funding for Federal Retiree 
                       Costs (in millions of dollars)

----------------------------------------------------------------------------
                                         2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................           1           1           1
90.00 Outlays...........................           3           1           1
---------------------------------------------------------------------------

    This appropriation provides agency-wide audit, investigative, 
evaluation, inspection, and administrative sanction functions to 
identify management and administrative deficiencies that may create 
conditions for fraud, waste, and mismanagement. The audits function 
provides internal agency audit, insurance audit, contract audit, and 
information systems 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 agency audits review and evaluate all 
facets of agency operations, including financial statements. Insurance 
audits review the operations of health and life insurance carriers, 
health care providers, and insurance subscribers. Information systems 
audits review

[[Page 1045]]

both general controls and application controls for the agency's systems 
and programs. 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 
impacts of approximately $242 million, 22 criminal convictions, and 
4,032 administrative sanctions in 2001. 

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0400-0-1-805      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

      Direct obligations:

11.1    Personnel compensation: Full-
          time permanent................           6           6           6
12.1    Civilian personnel benefits.....           3           3           3
23.1    Rental payments to GSA..........           1           1           1
25.2    Other services..................           1           1           1
                                           ---------   ---------  ----------
99.0      Direct obligations............          11          11          11
99.5  Below reporting threshold.........           1           1           1
                                           ---------   ---------  ----------
99.9    Total new obligations...........          12          12          12
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 24-0400-0-1-805      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: Full-
        time equivalent employment......          92         106         106
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......                       1           1
---------------------------------------------------------------------------

                                

      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, 2002; additional authorizing legislation required.)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0206-0-1-551      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Government contribution for 
        annuitants benefits (1959 Act)..       5,528       6,127      11,026
00.02 Government contribution for 
        annuitants benefits (1960 Act)..           2           2           2
                                           ---------   ---------  ----------
10.00   Total new obligations (object 
          class 13.0)...................       5,530       6,129      11,028
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......       5,530       6,129      11,028
23.95 Total new obligations.............      -5,530      -6,129     -11,028
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Mandatory:

60.00   Appropriation...................       5,530       6,129      11,028
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..         437         551         596
73.10 Total new obligations.............       5,530       6,129      11,028
73.20 Total outlays (gross).............      -5,417      -6,083     -11,624
74.40 Obligated balance, end of year....         551         596
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new mandatory 
        authority.......................       4,980       5,533      10,418
86.98 Outlays from mandatory balances...         437         551       1,206
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........       5,417       6,083      11,624
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................       5,530       6,129      11,028
90.00 Outlays...........................       5,417       6,083      11,624
---------------------------------------------------------------------------

  Budget Authority and Outlays Excluding Full Funding for Federal Retiree 
                       Costs (in millions of dollars)

----------------------------------------------------------------------------
                                         2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................       5,530       6,129       6,613
90.00 Outlays...........................       5,417       6,083       6,599
---------------------------------------------------------------------------

    For 2001 and 2002, this appropriation covers: (1) the Government's 
share of the cost of health insurance for 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 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.

    For 2003, this appropriation covers the annual appropriations 
necessary to provide for the liquidation of the Government's unfunded 
liability as of September 30, 2001, for post-retirement health benefits, 
as part of the ``Accrual Funding of Post-retirement Health Benefits 
Costs for Federal Employees'' subtitle in the President's Managerial 
Flexibility Act.

    The Act would require OPM to determine the current liability of the 
Government for post-retirement costs under FEHB, excluding the Postal 
Service liability for post-June 30, 1971, for the period prior to 
enactment. OPM would then establish an amortization schedule to 
liquidate the liability over 40 years beginning in fiscal year 2003 and 
continuing through 2042. In addition, the Act would require OPM to 
determine the supplemental unfunded liability of the Fund as of the 
close of each fiscal year for fiscal years beginning after September 30, 
2001, and provide for liquidation of such liability over the succeeding 
30 years. This would provide for liquidation of any unfunded liability 
that may accrue after enactment.

                                     2001 actual  2002 est.   2003 est.
Annuitants:
  FEHB..............................   1,875,912   1,923,000   1,948,000
    (USPS non-add)..................     432,561     418,000     416,000
  REHB..............................       3,598       2,980       2,480
                                    ------------------------------------
      Total, annuitants.............   1,879,510   1,925,980   1,950,480
                                    ====================================

                                

       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, 2002.)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0500-0-1-602      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations (object 
        class 25.2).....................          32          34          34
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......          32          34          34
23.95 Total new obligations.............         -32         -34         -34
----------------------------------------------------------------------------

[[Page 1046]]



    New budget authority (gross), detail:
      Mandatory:

60.00   Appropriation...................          32          34          34
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..           3           3           3
73.10 Total new obligations.............          32          34          34
73.20 Total outlays (gross).............         -32         -34         -34
74.40 Obligated balance, end of year....           3           3           3
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new mandatory 
        authority.......................          29          31          31
86.98 Outlays from mandatory balances...           3           3           3
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          32          34          34
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          32          34          34
90.00 Outlays...........................          31          34          34
---------------------------------------------------------------------------

    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, and who are less than 65 years old.

                                

         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. 
771-775), may hereafter be paid out of the Civil Service Retirement and 
Disability Fund. (Independent Agencies Appropriations Act, 2002; 
additional authorizing legislation required.)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0200-0-1-805      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.02 Payment of Government share of 
        retirement costs................       9,236       9,455      16,340
00.03 Transfers for interest on unfunded 
        liability and payment of 
        military service annuities......      12,338      12,619      12,995
00.05 Spouse equity payment.............          65          65          65
                                           ---------   ---------  ----------
10.00   Total new obligations...........      21,639      22,139      29,400
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......      21,639      22,139      29,400
23.95 Total new obligations.............     -21,639     -22,139     -29,400
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Mandatory:

        Appropriation:
60.00     Appropriation.................      12,338      12,619      19,990
60.00     Appropriation.................       9,301       9,520       9,410
                                           ---------   ---------  ----------
62.50     Appropriation (total 
            mandatory)..................      21,639      22,139      29,400
----------------------------------------------------------------------------

    Change in obligated balances:
73.10 Total new obligations.............      21,639      22,139      29,400
73.20 Total outlays (gross).............     -21,639     -22,139     -29,400
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new mandatory 
        authority.......................      21,639      22,139      29,400
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................      21,639      22,139      29,400
90.00 Outlays...........................      21,639      22,139      29,400
---------------------------------------------------------------------------

  Budget Authority and Outlays Excluding Full Funding for Federal Retiree 
                       Costs (in millions of dollars)

----------------------------------------------------------------------------
                                         2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................      21,639      22,139      22,405
90.00 Outlays...........................      21,639      22,139      22,405
---------------------------------------------------------------------------

    Payment of Government share of retirement costs.--In 2001 and 2002, 
this payment amortizes increases in 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. Beginning in 2003, this payment would liquidate the current 
unfunded liability by 2042, as provided by the ``Accrual Funding of 
Pensions and Retirement Pay'' subtitle of the President's Managerial 
Flexibility Act.

    The Act would require OPM to determine, as of September 30, 2001, 
the unfunded liability that is attributable to benefits payable under 
chapter 83 of Title 5 U.S.C., and to determine an appropriate 
amortization schedule, providing for the liquidation of that liability 
by October 1, 2041.

    Transfers for interest on unfunded liability and payment of military 
service annuities.--In 2001 and 2002, this transfer covers interest on 
the static unfunded liability and annuity disbursements attributable to 
military service. In 2003, these transfers would be eliminated and 
replaced by the annual payment to liquidate the unfunded liability as 
discussed above.

    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. 

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0200-0-1-805      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
12.1  Civilian personnel benefits.......       9,301       9,520      16,405
13.0  Benefits for former personnel.....      12,338      12,619      12,995
                                           ---------   ---------  ----------
99.9    Total new obligations...........      21,639      22,139      29,400
---------------------------------------------------------------------------

                                

                     Employees Health Benefits Fund

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-5002-0-2-551      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
01.99 Balance, start of year............
    Receipts:
02.00 DC Government contributions.......                                  88
02.20 Employee contributions............                               3,786
02.21 Annuitant contributions...........                               3,459
02.22 Postal Service annuitant 
        contributions...................                               1,019
02.40 General fund payment..............                              11,622
02.41 Agency contributions..............                              12,387
02.42 Postal Service agency 
        contributions...................                               4,017
02.43 Interest..........................                                 772
                                           ---------   ---------  ----------
02.99   Total receipts and collections..                              37,150
    Appropriations:
05.00 Employees health benefits fund....                             -25,454
                                           ---------   ---------  ----------
05.99   Total appropriations............                             -25,454
                                           ---------   ---------  ----------
07.99 Balance, end of year..............                              11,696
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-5002-0-2-551      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Benefit payments..................                              25,181
00.02 Payments from OPM contingency 
        reserve.........................                                 250
00.03 Administration....................                                  24
                                           ---------   ---------  ----------

[[Page 1047]]


10.00   Total new obligations...........                              25,454
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance carried 
        forward, start of year..........                               4,936
22.00 New budget authority (gross)......                              25,454
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......                              30,390
23.95 Total new obligations.............                             -25,454
24.40 Unobligated balance carried 
        forward, end of year............                               4,936
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Discretionary:

40.20   Appropriation (special fund)....                                  24
      Mandatory:

60.20   Appropriation (special fund)....                              37,126
60.45   Portion precluded from 
          obligation....................                             -11,696
                                           ---------   ---------  ----------
62.50     Appropriation (total 
            mandatory)..................                              25,430
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................                              25,454
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..                               2,339
73.10 Total new obligations.............                              25,454
73.20 Total outlays (gross).............                             -25,351
74.40 Obligated balance, end of year....                               2,442
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................                                  24
86.97 Outlays from new mandatory 
        authority.......................                              21,984
86.98 Outlays from mandatory balances...                               3,343
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........                              25,351
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................                              25,454
90.00 Outlays...........................                              25,351
----------------------------------------------------------------------------

    Memorandum (non-add) entries:
92.01 Total investments, start of year: 
        Federal securities: Par value...                               7,293
92.02 Total investments, end of year: 
        Federal securities: Par value...                              19,091
---------------------------------------------------------------------------

    This presentation displays the new Employees Health Benefits Fund. 
In addition to the existing components of the current Employees Health 
Benefits Fund, this new Special Fund incorporates the proposed 
requirement for each agency to fund the accruing actuarial cost of 
Government contributions for post-retirement health benefits for its 
current participating employees. This new presentation is consistent 
with the ``Accrual Funding of Post-retirement Health Benefits Costs for 
Federal Employees'' subtitle in the President's Managerial Flexibility 
Act.

    The additional agency contributions to pre-fund the cost of post-
retirement health benefits for current employees would come from the 
appropriations or fund used to pay the participant's salary. For 2003, 
these additional agency contributions would be approximately $5.6 
billion. The lines in these schedules labeled ``agency contributions'' 
reflect both this additional contribution and the standard agency 
contribution toward the payment of annual premiums. The practice of 
using cash accounting to fund the Postal Service liability attributable 
to civilian service performed after June 30, 1971, under title 5 U.S.C. 
8906(g)(2) would remain unchanged under this proposal.

    For additional information on the Employees Health Benefits Fund, 
please see the presentation of the Employees and Retired Employees 
Health Benefits Funds located at the end of this OPM chapter. 

                  Status of Funds (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-5002-0-2-551      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
    Unexpended balance, start of year:
0100  Uninvested balance................                                   5
      U.S. Securities:

0101    Par value.......................                               7,293
0102    Unrealized discounts............                                 -23
                                           ---------   ---------  ----------
0199    Total balance, start of year....                               7,275
    Cash income during the year:
      Current law:

        Receipts:
1200      DC Government contributions, 
            Employees health benefits 
            fund........................                                  88
        Offsetting receipts 
            (proprietary):
1220      Employee contributions, 
            Employees health benefits 
            fund........................                               3,786
1221      Annuitant contributions, 
            Employees health benefits 
            fund........................                               3,459
1222      Postal Service agency 
            contributions for 
            annuitants, Employees health 
            benefits fund...............                               1,019
        Offsetting receipts 
            (intragovernmental):
1240      General fund payment, 
            Employees health benefits 
            fund........................                              11,622
1241      Agency contributions, 
            Employees health benefits 
            fund........................                              12,387
1242      Postal Service agency 
            contributions for employees, 
            Employees health benefits 
            fund........................                               4,017
1243      Interest, Employees health 
            benefits fund...............                                 772
1299    Income under present law........                              37,150
    Cash outgo during year:
      Current law:

4500    Employees health benefits fund..                             -25,351
    Unexpended balance, end of year:
8700  Uninvested balance................                                   5
      Federal securities:

8701    Par value.......................                              19,091
8702    Unrealized discounts............                                 -23
                                           ---------   ---------  ----------
8799    Total balance, end of year......                              19,074
---------------------------------------------------------------------------

                                

Intragovernmental funds:

                             Revolving Fund

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-4571-0-4-805      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
09.01 DOD testing.......................           7           8           8
09.02 Employment service................          35          40          41
09.03 Investigations....................         229         262         234
09.04 Workforce relations...............          35          39          39
09.05 Executive resources...............          30          32          34
                                           ---------   ---------  ----------
10.00   Total new obligations...........         336         381         356
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance carried 
        forward, start of year..........          48          33          33
22.00 New budget authority (gross)......         320         381         356
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         368         414         389
23.95 Total new obligations.............        -336        -381        -356
24.40 Unobligated balance carried 
        forward, end of year............          33          33          33
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Spending authority from offsetting 
          collections:

        Discretionary:
68.00     Offsetting collections (cash).         353         381         356
68.10     Change in uncollected customer 
            payments from Federal 
            sources (unexpired).........         -33
                                           ---------   ---------  ----------
68.90       Spending authority from 
              offsetting collections 
              (total discretionary).....         320         381         356
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..          13           1           1
73.10 Total new obligations.............         336         381         356
73.20 Total outlays (gross).............        -380        -381        -356
74.00 Change in uncollected customer 
        payments from Federal sources 
        (unexpired).....................          33
74.40 Obligated balance, end of year....           1           1           1
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................         320         381         356
86.93 Outlays from discretionary 
        balances........................          60
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         380         381         356
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........        -353        -381        -356

[[Page 1048]]

      Against gross budget authority only:

88.95   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................          33
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays...........................          27
---------------------------------------------------------------------------

    DOD testing.--OPM conducts military entrance exams for the 
Department of Defense (DOD) as a cost-effective and reliable provider. 
The Employment Service continued to provide testing for the Department 
of Defense in FY 2001, conducting approximately 14,509 student test 
sessions and 24,112 enlistment sessions.

    Employment service.--OPM delivers employment information, examining 
services, automated staffing, and related human resource management 
services to Federal agencies nationwide. In 2001, we maintained 
contracts for a wide array of human resource products and services with 
the Executive, Legislative, and Judicial branches.

    Investigations.--Through a contract with a 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.

    Workforce relations.--Through the Training and Management Assistance 
(TMA) program, OPM provides assistance to government agencies in 
managing the development of training and human resources management 
solutions that meet their specific short-term and long-range objectives. 
This is accomplished through an expedited contracting process, which is 
managed by an experienced team of HR and contracting professionals.

    Program performance.--The TMA performance indicators are designed to 
measure the financial stability of the program and customer 
satisfaction. The financial indicator measures if program costs are met. 
The customer satisfaction indicator assures that TMA services are 
meeting the needs and objectives of client agencies.

    Executive resources.--OPM conducts residential and non-residential 
programs for Federal executives and managers to improve the 
effectiveness and efficiency of Federal programs.

                             WORKLOAD COUNT

                                     2001 actual  2002 est.   2003 est.
Participant training days...........      95,377     100,568     103,980
Background security investigations 
processed...........................      74,096      86,000      74,250
National and special agency check 
and inquiry cases...................     745,944   1,500,000   1,115,000

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-4571-0-4-805      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

      Personnel compensation:

11.1    Full-time permanent.............          21          22          23
11.3    Other than full-time permanent..           5           5           5
11.5    Other personnel compensation....           2           2           2
                                           ---------   ---------  ----------
11.9      Total personnel compensation..          28          29          30
12.1  Civilian personnel benefits.......          10          11          13
21.0  Travel and transportation of 
        persons.........................           2           3           3
23.1  Rental payments to GSA............           7           7           7
23.3  Communications, utilities, and 
        miscellaneous charges...........           5           5           5
24.0  Printing and reproduction.........           1           1           1
25.2  Other services....................         272         308         275
26.0  Supplies and materials............           4           7          10
31.0  Equipment.........................           7          10          12
                                           ---------   ---------  ----------
99.9    Total new obligations...........         336         381         356
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 24-4571-0-4-805      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
2001  Total compensable workyears: Full-
        time equivalent employment......         652         669         669
---------------------------------------------------------------------------

                                

  

                               Trust Funds

              Civil Service Retirement and Disability Fund

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-8135-0-7-602      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
01.99 Balance, start of year............     508,104     538,520     568,608
    Receipts:
02.00 Employee contributions............       4,157       4,041       3,998
02.01 District of Columbia contributions          66          62          50
02.02 Employee deposits, redeposits and 
        other contributions.............         436         456         476
02.40 Agency contributions..............      10,072      10,612      14,233
02.41 Postal Service agency 
        contributions...................       2,845       2,938       3,031
02.42 Postal Service supplemental 
        contributions...................       3,755       3,842       3,901
02.43 Federal Financing Bank interest...       1,342       1,338       1,338
02.44 Treasury interest.................      33,611      34,712      37,041
02.45 General fund payment to the Civil 
        Service Retirement and 
        Disability fund.................      21,639      22,139      29,400
02.46 Re-employed annuitants salary 
        offset..........................          26          27          27
                                           ---------   ---------  ----------
02.99   Total receipts and collections..      77,949      80,167      93,495
                                           ---------   ---------  ----------
04.00 Total: Balances and collections...     586,053     618,687     662,103
    Appropriations:
      Appropriations:

05.00   Civil service retirement and 
          disability fund...............     -47,533     -50,079     -52,849
05.00   Proposed legislation, subject to 
          PAYGO.........................                                  -3
                                           ---------   ---------  ----------
05.99   Total appropriations............     -47,533     -50,079     -52,852
                                           ---------   ---------  ----------
07.99 Balance, end of year..............     538,520     568,608     609,251
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-8135-0-7-602      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Annuities.........................      47,101      49,637      52,406
00.02 Refunds and death claims..........         322         311         309
00.03 OPM Administration................         108         128         131
00.04 Transfer to MSPB..................           2           3           3
                                           ---------   ---------  ----------
10.00   Total new obligations...........      47,533      50,079      52,849
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......      47,533      50,079      52,849
23.95 Total new obligations.............     -47,533     -50,079     -52,849
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Discretionary:

40.26   Appropriation (trust fund)......          86         103         108
      Mandatory:

60.26   Appropriation (trust fund)......      77,863      80,064      82,211
60.45   Portion precluded from 
          obligation....................     -30,416     -30,088     -29,470
                                           ---------   ---------  ----------
62.50     Appropriation (total 
            mandatory)..................      47,447      49,976      52,741
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................      47,533      50,079      52,849
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..       3,943       4,119       4,356
73.10 Total new obligations.............      47,533      50,079      52,849
73.20 Total outlays (gross).............     -47,356     -49,840     -52,619
74.40 Obligated balance, end of year....       4,119       4,356       4,586
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................          86         103         108
86.97 Outlays from new mandatory 
        authority.......................      43,328      45,383      47,926
86.98 Outlays from mandatory balances...       3,942       4,356       4,586
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........      47,356      49,840      52,619
----------------------------------------------------------------------------

[[Page 1049]]



    Net budget authority and outlays:
89.00 Budget authority..................      47,533      50,079      52,849
90.00 Outlays...........................      47,356      49,840      52,619
----------------------------------------------------------------------------

    Memorandum (non-add) entries:
92.01 Total investments, start of year: 
        Federal securities: Par value...     512,038     542,611     572,962
92.02 Total investments, end of year: 
        Federal securities: Par value...     542,611     572,962     613,833
---------------------------------------------------------------------------

                 Summary of Budget Authority and Outlays

                        (in millions of dollars)

                                     2001 actual  2002 est.   2003 est.
Enacted/requested:
  Budget Authority..................      47,533      50,079      52,849
  Outlays...........................      47,356      49,842      52,620
Legislative proposal, subject to 
    PAYGO:
  Budget Authority..................                                   3
  Outlays...........................                                   3
                                    ------------------------------------
Total:
  Budget Authority..................      47,533      50,079      52,852
  Outlays...........................      47,356      49,842      52,623
                                    ====================================

    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.

    For CSRS employees in 2003, as provided by the ``Accrual Funding of 
Pensions and Retirement Pay'' subtitle of the President's Managerial 
Flexibility Act, agencies would contribute the full accruing cost of 
pension benefits.

                                     2001 actual  2002 est.   2003 est.
Active employees....................   2,655,450   2,654,477   2,653,597
Annuitants:
  Employees.........................   1,745,637   1,770,761   1,807,542
  Survivors.........................     634,116     640,420     647,180
                                    ------------------------------------
      Total, annuitants.............   2,379,753   2,411,181   2,454,722
                                    ====================================

                  Status of Funds (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-8135-0-7-602      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
    Unexpended balance, start of year:
0100  Treasury balance..................          11          31           8
      U.S. Securities:

0101    Par value.......................     512,041     542,611     572,962
0102    Unrealized discounts............          -3          -3          -4
                                           ---------   ---------  ----------
0199    Total balance, start of year....     512,047     542,639     572,964
    Cash income during the year:
      Current law:

        Receipts:
1200      Employee contributions, Civil 
            Service Retirement and 
            Disability Fund.............       4,157       4,041       3,998
1201      District of Columbia 
            contributions...............          66          62          50
1202      Employee deposits, redeposits, 
            and voluntary contributions.         436         456         476
        Offsetting receipts 
            (intragovernmental):
1240      Agency contributions, Civil 
            Service Retirement and 
            Disability Fund.............      10,072      10,612      14,233
1241      Postal Service agency 
            contributions, Civil Service 
            Retirement and Disability 
            Fund........................       2,845       2,938       3,031
1242      Postal Service supplemental 
            contributions, Civil Service 
            Retirement and Disability 
            Fund........................       3,755       3,842       3,901
1243      Federal Financing Bank 
            interest, Civil Service 
            Retirement and Disability 
            Fund........................       1,342       1,338       1,338
1244      Treasury interest, Civil 
            Service Retirement and 
            Disability Fund.............      33,611      34,712      37,041
1245      General fund payment to the 
            Civil Service Retirement and 
            Disability Fund.............      21,639      22,139      29,400
1246      Re-employed annuitant salary 
            offset, Civil Service 
            Retirement and Disability 
            Fund........................          26          27          27
1299    Income under present law........      77,949      80,167      93,495
    Cash outgo during year:
      Current law:

        Cash outgo during the year (-):
4500      Payment of claims to retired 
            employees...................     -39,397     -41,538     -43,963
4500      Payment of alternative annuity 
            refunds.....................          -6          -4          -4
4500      Payment of claims to survivor 
            annuitants..................      -7,533      -7,859      -8,209
4500      Lump sum payments to estates 
            or beneficiaries of deceased 
            annuitants and employees....        -145        -154        -164
4500      Refunds to living separated 
            employees...................        -170        -156        -145
4500      Administration................        -107        -131        -134
4599    Outgo under current law (-).....     -47,356     -49,840     -52,619
      Proposed legislation:

5500    Proposed legislation, subject to 
          PAYGO.........................                                  -3
                                           ---------   ---------  ----------
6599    Total cash outgo (-)............     -47,356     -49,840     -52,622
    Unexpended balance, end of year:
8700  Uninvested balance................          31           8           8
      Federal securities:

8701    Par value.......................     542,611     572,962     613,833
8702    Unrealized discounts............          -3          -4          -4
                                           ---------   ---------  ----------
8799    Total balance, end of year......     542,639     572,964     613,837
---------------------------------------------------------------------------

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-8135-0-7-602      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
25.2  Other services....................         110         131         134
42.0  Insurance claims and indemnities..      47,101      49,637      52,406
44.0  Refunds and death claims..........         322         311         309
                                           ---------   ---------  ----------
99.9    Total new obligations...........      47,533      50,079      52,849
---------------------------------------------------------------------------

                                

              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      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Annuities.........................                                   3
                                           ---------   ---------  ----------
10.00   Total new obligations (object 
          class 42.0)...................                                   3
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......                                   3
23.95 Total new obligations.............                                  -3
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Mandatory:

60.26   Appropriation (trust fund)......                                   3
----------------------------------------------------------------------------

    Change in obligated balances:
73.10 Total new obligations.............                                   3
73.20 Total outlays (gross).............                                  -3
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new mandatory 
        authority.......................                                   3
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................                                   3
90.00 Outlays...........................                                   3
---------------------------------------------------------------------------

    The Administration has proposed legislation to simplify the 
computation of annuities under the Civil Service Retirement System for 
individuals with part-time service. The change would eliminate an 
unintended adverse effect on employees who perform part-time service at 
the end of their careers, and provide agencies increased flexibility to 
recruit and retain personnel.

[[Page 1050]]

                                

                      Employees Life Insurance Fund

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-8424-0-8-602      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
01.99 Balance, start of year............
    Receipts:
02.80 Employees life insurance fund, 
        offsetting collections..........       3,384       3,407       3,486
    Appropriations:
05.00 Employees life insurance fund.....      -3,384      -3,407      -3,486
                                           ---------   ---------  ----------
05.99   Total appropriations............      -3,384      -3,407      -3,486
                                           ---------   ---------  ----------
07.99 Balance, end of year..............
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-8424-0-8-602      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
09.01 Regular program premiums..........       1,276       1,401       1,426
09.02 Optional program premiums.........         837         939       1,028
09.03 Beneficial program premiums.......           1           2           2
09.04 Administration....................           2           2           2
09.05 Long Term Care Administration.....           2          20           1
                                           ---------   ---------  ----------
10.00   Total new obligations (object 
          class 25.2)...................       2,118       2,364       2,459
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance carried 
        forward, start of year..........      21,852      23,133      24,210
22.00 New budget authority (gross)......       3,400       3,441       3,483
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......      25,252      26,574      27,693
23.95 Total new obligations.............      -2,118      -2,364      -2,459
24.40 Unobligated balance carried 
        forward, end of year............      23,133      24,210      25,234
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Discretionary:

68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).           2           2           2
      Mandatory:

69.00   Offsetting collections (cash)...       3,382       3,405       3,484
69.10   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................          16          34          -3
                                           ---------   ---------  ----------
69.90     Spending authority from 
            offsetting collections 
            (total mandatory)...........       3,398       3,439       3,481
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................       3,400       3,441       3,483
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..         111         132         196
73.10 Total new obligations.............       2,118       2,364       2,459
73.20 Total outlays (gross).............      -2,081      -2,266      -2,433
74.00 Change in uncollected customer 
        payments from Federal sources 
        (unexpired).....................         -16         -34           3
74.40 Obligated balance, end of year....         132         196         225
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................           2           2           2
86.97 Outlays from new mandatory 
        authority.......................       2,079       2,264       2,431
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........       2,081       2,266       2,433
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
88.00     Agency contributions..........        -409        -443        -459
88.20     Interest on Federal securities      -1,426      -1,430      -1,410
          Non-Federal sources:
88.40       Regular program.............        -638        -673        -698
88.40       Optional program............        -911        -861        -919
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........      -3,384      -3,407      -3,486
      Against gross budget authority only:

88.95   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................         -16         -34           3
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays...........................      -1,303      -1,141      -1,053
----------------------------------------------------------------------------

    Memorandum (non-add) entries:
92.01 Total investments, start of year: 
        Federal securities: Par value...      22,372      23,690      26,236
92.02 Total investments, end of year: 
        Federal securities: Par value...      23,690      26,236      27,292
---------------------------------------------------------------------------

    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:

                                     2001 actual  2002 est.   2003 est.
Life insurance in force (in billions 
    of dollars):
  On active employees...............         528         538         548
  On retired employees..............          53          55          57
                                    ------------------------------------
      Total.........................         581         593         605
                                    ====================================
Number of participants (in 
    thousands):
  Active employees..................       2,305       2,282       2,262
  Annuitants........................       1,600       1,605       1,610
                                    ------------------------------------
      Total.........................       3,905       3,887       3,872
                                    ====================================

    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          2001 actual  2002 est.   2003 est.
Held in reserve (in millions of 
    dollars):
  Contingency reserve...............          65          65          65
  Beneficial association program 
    reserve.........................           1           1           1
  U.S. Treasury reserve.............      23,690      26,236      27,292
                                    ------------------------------------
      Total reserves................      23,756      26,302      27,358
                                    ====================================

                                

          Employees and Retired Employees Health Benefits Funds

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-9981-0-8-551      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
01.99 Balance, start of year............
    Receipts:
02.80 Employees and retired employees 
        health benefits fund, offsetting 
        collections.....................      21,454      23,900           2
    Appropriations:
05.00 Employees and retired employees 
        health benefits fund............     -21,454     -23,900          -2
                                           ---------   ---------  ----------
05.99   Total appropriations............     -21,454     -23,900          -2
                                           ---------   ---------  ----------
07.99 Balance, end of year..............
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-9981-0-8-551      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Obligations by program activity:
09.01 Benefit payments..................      20,999      23,250
09.02 Payments from OPM contingency 
        reserve.........................         118         240
09.03 Government payment for annuitants 
        (1960 Act)......................           2           2           2
09.04 Administration....................          23          24
                                           ---------   ---------  ----------
10.00   Total new obligations (object 
          class 25.6)...................      21,143      23,516           2
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance carried 
        forward, start of year..........       4,086       4,445
22.00 New budget authority (gross)......      21,502      24,007           2
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......      25,588      28,452           2
23.95 Total new obligations.............     -21,143     -23,516          -2
24.40 Unobligated balance carried 
        forward, end of year............       4,445       4,936
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Discretionary:

68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).          23          24
      Mandatory:

69.00   Offsetting collections (cash)...      21,431      23,876           2
69.10   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................          48         107
                                           ---------   ---------  ----------

[[Page 1051]]


69.90     Spending authority from 
            offsetting collections 
            (total mandatory)...........      21,479      23,983           2
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................      21,502      24,007           2
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..       1,893       2,209
73.10 Total new obligations.............      21,143      23,516           2
73.20 Total outlays (gross).............     -20,779     -23,279          -2
74.00 Change in uncollected customer 
        payments from Federal sources 
        (unexpired).....................         -48        -107
74.40 Obligated balance, end of year....       2,209       2,339
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................          23          24
86.97 Outlays from new mandatory 
        authority.......................      19,907      22,358           2
86.98 Outlays from mandatory balances...         849         897
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........      20,779      23,279           2
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
          Federal sources:
88.00       Agency contributions........      -8,886     -10,051
88.00       Government contributions for 
              annuitants................      -6,346      -7,027          -2
88.20     Interest on Federal securities        -367        -319
          Non-Federal sources:
88.40       Employee salary withholdings      -3,002      -3,364
88.40       Annuity withholdings........      -2,786      -3,057
88.40       Contributions from D.C. 
              Government................         -67         -82
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........     -21,454     -23,900          -2
      Against gross budget authority only:

88.95   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................         -48        -107
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays...........................        -676        -621
----------------------------------------------------------------------------

    Memorandum (non-add) entries:
92.01 Total investments, start of year: 
        Federal securities: Par value...       5,990       6,652
92.02 Total investments, end of year: 
        Federal securities: Par value...       6,652       7,293
---------------------------------------------------------------------------

  Budget Authority and Outlays Excluding Full Funding for Federal Retiree 
                       Costs (in millions of dollars)

----------------------------------------------------------------------------
                                         2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------

    Net budget authority and outlays:
90.00 Outlays...........................        -676        -621        -775
---------------------------------------------------------------------------

                  Status of Funds (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-9981-0-8-551      2001 actual   2002 est.   2003 est.
----------------------------------------------------------------------------
    Unexpended balance, start of year:
0100  Treasury balance..................          12          16
      U.S. Securities:

0101    Par value.......................       5,989       6,652
0102    Unrealized discounts............         -24         -14
                                           ---------   ---------  ----------
0199    Total balance, start of year....       5,979       6,654
    Cash income during the year:
      Current law:

        Offsetting collections:
          Offsetting governmental 
              receipts:
1280        Contributions from Employing 
              Agencies..................       5,556       6,302
1280        Contributions from Postal 
              Service for Active 
              Employees.................       3,331       3,750
1280        Contributions from Postal 
              Service for Annuitants....         929         943
1280        Government Payment for 
              Annuitant Health Benefits.       5,417       6,083           2
1280        Interest Earned.............         367         319
1280        Contributions from DC 
              Government................          67          82
1280        Contributions from Active 
              Employees.................       3,002       3,364
1280        Contributions from 
              Annuitants................       2,786       3,057
1299    Income under present law........      21,454      23,900           2
    Cash outgo during year:
      Current law:

        Cash outgo during the year (-):
4500      Benefit Payments (-)..........     -20,638     -23,015          -2
4500      Payments to Carriers from OPM 
            Contingency Reserves (-)....        -118        -240
4500      Administration (-)............         -23         -24
4599    Outgo under current law (-).....     -20,779     -23,279          -2
    Unexpended balance, end of year:
8700  Uninvested balance................          16           5
      Federal securities:

8701    Par value.......................       6,651       7,293
8702    Unrealized discounts............         -14         -23
                                           ---------   ---------  ----------
8799    Total balance, end of year......       6,654       7,275
---------------------------------------------------------------------------

    For 2001 and 2002, this display combines the Federal Employees 
Health Benefits (FEHB) fund and the Retired Employees Health Benefits 
(REHB) fund.

    For 2003, this display presents only the REHB fund. The FEHB fund 
estimates have moved to Employees Health Benefits Fund presentation 
located at an earlier point in this OPM chapter.

    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 Federal 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 FEHB fund is available for 
payments without fiscal year limitation. Numbers of participants at the 
end of each fiscal year are as follows:

                                     2001 actual  2002 est.   2003 est.
Active employees....................   2,198,895   2,198,000   2,197,000
Annuitants..........................   1,875,912   1,923,000   1,948,000
                                    ------------------------------------
    Total...........................   4,074,807   4,121,000   4,145,000
                                    ====================================

    In determining a biweekly subscription rate to cover program costs, 
one percent is added for administrative expenses 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.

    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:

                                     2001 actual  2002 est.   2003 est.
Uniform plan........................         911         750         630
Private plans.......................       2,687       2,230       1,850
                                    ------------------------------------
    Total...........................       3,598       2,980       2,480
                                    ====================================

    Financing.--The funds are financed by: (1) withholdings from active 
employees and annuitants; (2) agency contributions for active employees; 
(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.

    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.