[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 2004

[[Page 971]]

 
                     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, $118,748,000, of which 
$2,000,000 shall remain available until expended for the cost of the 
enterprise human resources integration project, $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 $2,500,000 shall remain available through September 30, 2005 to 
coordinate and conduct program evaluation and performance measurement; 
and in addition $135,914,000 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 $36,700,000 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) 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 
2004, 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.

    Note.--A regular 2003 appropriation for this account had not been 
enacted at the time the budget was prepared; therefore, this account is 
operating under a continuing resolution (P.L. 107-229, as amended). The 
amounts included for 2003 in this budget reflect the Administration's 
2003 policy proposals.

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0100-0-1-805      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 HR program development............          33          48          31
00.02 Agency merit systems 
        accountability and human capital          30          39          41
00.03 HR products and services..........         114         142         143
00.04 Management services...............          46          54          62
00.05 Executive services................          10          10          10
09.01 Reimbursable program..............           3          24          24
                                           ---------   ---------  ----------
10.00   Total new obligations...........         236         317         311
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance carried 
        forward, start of year..........           7           7
22.00 New budget authority (gross)......         263         317         311
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         270         324         311
23.95 Total new obligations.............        -236        -317        -311
23.98 Unobligated balance expiring or 
        withdrawn.......................         -27          -7
24.40 Unobligated balance carried 
        forward, end of year............           7
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Discretionary:

40.00   Appropriation...................          99         129         119
68.00 Spending authority from offsetting 
        collections: Offsetting 
        collections (cash)..............         164         188         192
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................         263         317         311
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..          18          22          23
73.10 Total new obligations.............         236         317         311
73.20 Total outlays (gross).............        -231        -316        -311
74.40 Obligated balance, end of year....          22          23          22
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................         231         300         296
86.93 Outlays from discretionary 
        balances........................                      16          15
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         231         316         311
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........        -164        -188        -192
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          99         129         119
90.00 Outlays...........................          68         128         119
----------------------------------------------------------------------------

Additional net budget authority and outlays to cover cost of fully accruing 
                                 retirement:
99.00 Budget authority..................           5           5           6
99.01 Outlays...........................           5           5           6
---------------------------------------------------------------------------

    The Office of Personnel Management (OPM) has responded to President 
George W. Bush's charge to assume greater responsibility for the 
strategic management of human capital government-wide by crafting a new 
Strategic Plan.

    This plan holds OPM accountable for Federal agencies adopting human 
resources management systems that use effective merit-based human 
capital strategies that, in turn, improve their ability to build and 
maintain successful, high performance organizations, with a rewarding 
work environment, that help agencies to accomplish their missions and 
goals.

    To better meet these responsibilities, OPM is undertaking in FY 2003 
a major restructuring that will align its efforts to the goals in the 
Strategic Plan. This restructuring will eliminate stovepipes and 
significantly reduce the number of offices, resulting in a delayered 
agency better able to serve its customers. FY 2004 will be the first 
full year OPM will be operating in its new structure. Concurrently, with 
the adoption of the new goals of the Strategic Plan and restructuring, 
OPM will develop a more robust performance evaluation program in FY 2003 
to be deployed in FY 2004.

    The functions and objectives of the restructured OPM are:

    Human Resources Program Development (HRPD).--This new organization 
will develop policies and programs in an integrated manner. HRPD will: 
(1) Develop policies that support agencies efforts to develop and 
maintain the capacity of their workforce to continue to meet and improve 
their strategic performance targets; (2) Support the establishment of 
the Department of Homeland Security (DHS) by developing policies and 
regulations consistent with the DHS bill; (3) Provide the Federal 
Government with a modern compensation system that is performance-
oriented, market-sensitive, and assists Federal agencies in meeting 
their strategic goals; and (4) Increase the effectiveness and efficiency 
of the Federal hiring process and make Federal employment attractive to

[[Page 972]]

high-quality applicants of diverse backgrounds. This function also 
includes two of 24 Government-wide e-Government projects: the e-Payroll 
project, which reduces the number of payroll providers from 22 to 4 
resulting in planned savings of at least $1.2 billion over the next 10 
years, and the Enterprise Human Resources Integration project, which 
will develop and establish a repository for electronic employee records 
to enable electronic transfer of data between agencies.

    Program performance.--OPM will continue to survey the Senior 
Executive Service (SES), Human Resources Directors, Human Resources 
Specialists, and the general workforce to assess and address the impact 
of policies affecting recruitment, performance, retention, human 
resource development programs, and their satisfaction with them. The 
2001 HR Directors' Customer Satisfaction Survey showed that the 
percentage of Human Resources Directors who were satisfied with OPM's 
policy leadership were as follows; 91 percent in pay and leave 
administration, 80 percent in performance management, 82 percent in 
position classification and position management, and 74 percent in the 
Federal Wage System. OPM will deploy in FY 2004 a new evaluation 
strategy that will assess the value and impact of OPM programs. This 
strategy will measure effectiveness of OPM programs in how they help 
agencies strategically improve their human capital practices in support 
of their missions. Deployment will result in the establishment of 
baselines and improvement targets for FY 2004 accomplishments.

    Agency Merit Systems Accountability and Human Capital Programs.--OPM 
established this organization to create agency-focused teams to explore, 
promote and help agencies adopt the best human capital practices that 
generate results and meet agencies' unique needs. This organization 
will: (1) Ensure that agencies implement flexible and customized human 
capital practices that will attract and retain a diverse, high quality, 
well motivated workforce that is able to tackle the complex issues of 
today and tomorrow; (2) Provide advice to agencies and promote best 
practices on solutions, actions and strategies to meet both their 
immediate and long term human capital management needs; (3) Monitor and 
assess Federal agencies' effectiveness in implementing merit-based human 
capital strategies that support their missions; (4) Work with agencies 
and constituent groups to improve the Senior Executive Service hiring 
process and address other leadership issues; and (5) Provide advice and 
assistance in establishing the Department of Homeland Security and 
ensure that human capital needs for the homeland security community are 
met. In FY 2002 and FY 2003, OPM took a lead role in establishing the 
human resource systems of the Department. For the remainder of FY 2003 
and throughout FY 2004, OPM will lead in establishing the human capital 
practices that will help give the 170,000 employees the skills, tools 
and motivation to achieve the new Department's mission, goals and 
objectives.

    Program performance.--OPM will develop an index that will allow an 
assessment of merit systems and human capital practices across Federal 
agencies as well as how those human capital practices help agencies 
better fulfill their missions, thereby establishing a link between human 
capital strategies and the results Americans expect from the Federal 
Government. In addition, OPM will track Government-wide data and trends 
through centralized data sources such as the Central Personnel Data File 
(CPDF), the Government-wide Survey (GWS) and other appropriate metrics 
to assess human capital progress and help agencies improve. In support 
of the President's Management Agenda, the GWS provides a managerially 
useful indicator of the views of responding Federal employees, who work 
in 27 member agencies of the President's Management Council, about 
agency human capital management practices. The 2002 GWS provided 
baseline data that can be used to measure and help understand changes in 
survey results over time.

    HR Products and Services.--Under this new organization, OPM has 
consolidated functions and activities that: (1) Provide cost-effective, 
relevant and useful human capital products and services to agencies; (2) 
Make the transition from active employment to retirement seamless and 
expeditious, facilitating retirement income security for Federal 
employees; and (3) Give Federal employees, annuitants and their families 
choices of quality and fiscally responsible carriers for addressing 
their specific insurance needs.

    Products and services include security and suitability personnel 
investigations, support to the department of Justice for the Voting 
Rights program, automated employment information needed to recruit and 
hire the federal workforce, and administration of earned employee 
benefits--the retirement and insurance programs--for federal employees, 
retirees, and their families.

    Program performance.--OPM establishes annual performance goals and 
objectives designed to achieve long-term strategic goals. Customer 
service is measured through OPM's Customer Satisfaction Survey, surveys 
of attendees at conferences, workshops, and/or seminars, and feedback 
from users of the OPM website and email. Progress is monitored through 
program performance indicators and output measures.

    The Retirement Systems Modernization (RSM) project is OPM's central 
strategy for meeting its long term retirement program customer service, 
financial management, business process, and workforce performance goals. 
OPM is moving from a paper-based record keeping system to program-wide 
electronic data and transactions. The on-going project is being 
implemented in phases, reaching full capability in 2010.

    During FY 2003, RSM will begin a large-scale data effort to convert 
masses of hardcopy paper records for current employees to electronic 
data that will be available to program administrators via the Internet, 
and will automatically populate OPM's retirement benefits calculator and 
coverage determination tools. Additionally, OPM will begin providing 
web-enabled member self-service to facilitate electronic filing of 
benefits applications. Outcomes include faster, cheaper and more 
accurate claims processing, increased customer satisfaction and a 
significant decrease in the amount of space needed to house paper 
records, reducing storage costs.

    In FY 2004, OPM will begin receiving recurring employee data from 
agencies through the Enterprise Human Resource (HR) Integration project, 
an OPM-led e-Government initiative, which will minimize the HR data that 
agencies must send to OPM. Other planned work packages will improve 
retirement benefits counseling, make claims processing real-time for a 
significant number of retiring federal employees, and reduce the manual 
data entry required for claims processing.

    On average, OPM processes 170,000 Civil Service and Federal 
Employees' Retirement System (CSRS and FERS) annuity and survivor claims 
annually. Since FY 2000, the processing time for interim annuity 
payments has been reduced from five days to two days, and, in FY 2002, 
more than 56 percent of interim payments were authorized within one day. 
As OPM leveraged technology investments to increase its claims 
processing capacity and efficiency, FERS claims processing times dropped 
from 185 days in FY 2000 to 70 days in FY 2002, while customer 
satisfaction about the timeliness of the first annuity payment has 
remained at or near 80 percent since FY 1997.

    OPM's continuing focus is to develop a comprehensive and competitive 
benefits package for the Federal workforce that offers choices 
comparable to the private sector, and which

[[Page 973]]

supports our human capital efforts to recruit and retain an effective 
workforce. To mitigate the effects of rising health insurance premiums, 
OPM implemented premium conversion in FY 2001, which allows Federal 
employees to deduct their share of health insurance premiums from their 
taxable income, thereby reducing their taxes and making health coverage 
more affordable. In addition, OPM is implementing a Flexible Spending 
Account (FSA) program. These accounts allow employees to set aside a 
part of their salary by pre-tax withholdings and use the pretax dollars 
to pay for some medical, dental, vision and dependent-care expenses. 
FSAs are scheduled to be available to Federal employees beginning July 
1, 2003.

    The Administration will work with stakeholders to better coordinate 
the Medicare and Federal Employees Health Benefits programs and look to 
the practices of the private sector to ensure high quality, cost-
conscious choices for retirees. These important programs jointly finance 
health insurance for about 2.1 million Federal retirees and their 
dependents.

    Management Services.--Includes: OPM human resources, equal 
employment opportunity, security, facilities, telecommunications, 
publishing, acquisitions, information resources management, and 
financial management to support all of OPM's goals. As mentioned 
previously, this organization will include the new evaluation function 
that will facilitate the deployment of a new evaluation strategy in FY 
2004. It is being developed and piloted during FY 2003 to assess the use 
and impact of OPM programs and create an index that will allow an 
assessment of merit systems and human capital practices across Federal 
agencies. This organization will also coordinate strategic planning and 
program performance reporting across the agency.

    Executive Services.--Includes: executive direction, legal advice and 
representation, public affairs, legislative activities, and the 
operating expenses of the President's Commission on White House Fellows.

    Reimbursable Programs.--OPM provides administrative, information 
resources management, and executive services to other OPM accounts on a 
reimbursable basis. OPM also performs a small amount of reimbursable 
work under the Economy Act at the request of other agencies.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0100-0-1-805      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........         109         111         117
11.3      Other than full-time permanent           5           5           7
11.5      Other personnel compensation..           4           4           4
                                           ---------   ---------  ----------
11.9        Total personnel compensation         118         120         128
12.1    Civilian personnel benefits.....          27          28          30
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          11          10
24.0    Printing and reproduction.......           2           2           2
25.2    Other services..................          48         104          89
26.0    Supplies and materials..........           3           3           3
31.0    Equipment.......................           5           5           5
                                           ---------   ---------  ----------
99.0      Direct obligations............         233         293         287
99.0  Reimbursable obligations..........           3          24          24
                                           ---------   ---------  ----------
99.9    Total new obligations...........         236         317         311
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 24-0100-0-1-805      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: 
        Civilian full-time equivalent 
        employment......................       1,908       2,032       2,087
    Reimbursable:
2001  Total compensable workyears: 
        Civilian full-time equivalent 
        employment......................         141         141         141
---------------------------------------------------------------------------

                                

                     Human Capital Performance Fund

              (Legislative proposal, not subject to PAYGO)

    For the Human Capital Performance Fund established under section 639 
of this Act, $500,000,000: Provided, That such amounts as are determined 
by the Director of the Office of Personnel Management may be transferred 
to Federal agencies to carry out the purposes of this Fund. 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0700-2-1-805      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Human capital performance fund....                                 500
                                           ---------   ---------  ----------
10.00   Total new obligations (object 
          class 11.1)...................                                 500
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......                                 500
23.95 Total new obligations.............                                -500
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Discretionary:

40.00   Appropriation...................                                 500
----------------------------------------------------------------------------

    Change in obligated balances:
73.10 Total new obligations.............                                 500
73.20 Total outlays (gross).............                                -500
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................                                 500
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................                                 500
90.00 Outlays...........................                                 500
---------------------------------------------------------------------------

    The Human Capital Performance Fund is designed to create 
performance-driven pay systems for employees and reinforce the value of 
employee performance management systems. The Administration proposes 
providing additional pay over and above any annual, across-the-board pay 
raise to certain civilian employees based on individual or 
organizational performance and/or other critical agency human capital 
needs. Ninety percent of funds appropriated would be distributed to 
agencies on a pro rata basis, upon OPM approval of an agency's plan. The 
remainder, and any amount withheld from agencies due to inadequate 
plans, would be allocated at the discretion of OPM.

    The current GS system would remain unchanged; individual employees 
would remain at their existing GS levels and on schedule for all routine 
pay raises such as a within-grade increase. Any pay increase received 
from the Fund would be treated as increases to base pay for retirement 
and other purposes and would stay with an employee throughout his/her 
career.

    The Administration plans to transmit a detailed legislative proposal 
to Congress in the near future.

                                

                       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; and in addition, not to exceed $14,427,000 
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

[[Page 974]]

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.

    Note.--A regular 2003 appropriation for this account had not been 
enacted at the time the budget was prepared; therefore, this account is 
operating under a continuing resolution (P.L. 107-229, as amended). The 
amounts included for 2003 in this budget reflect the Administration's 
2003 policy proposals.

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0400-0-1-805      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Direct program activity...........          11          12          16
                                           ---------   ---------  ----------
10.00   Total new obligations...........          11          12          16
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......          11          12          16
23.95 Total new obligations.............         -11         -12         -16
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Discretionary:

40.00   Appropriation...................           1           1           1
68.00 Spending authority from offsetting 
        collections: Offsetting 
        collections (cash)..............          10          11          15
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................          11          12          16
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..          -5          -3
73.10 Total new obligations.............          11          12          16
73.20 Total outlays (gross).............         -11         -12         -16
74.10 Change in uncollected customer 
        payments from Federal sources 
        (expired).......................                       3
74.40 Obligated balance, end of year....          -3
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................          11          12          16
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........         -10         -11         -15
----------------------------------------------------------------------------

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

Additional net budget authority and outlays to cover cost of fully accruing 
                                 retirement:
99.00 Budget authority..................           1           1           1
99.01 Outlays...........................           1           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 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 $116 million, 24 criminal 
convictions, and 3,827 administrative sanctions in 2002.

    Additional resources in 2004 will finance more audit staff, special 
agent criminal investigators, associated analytical staff, and improved 
information systems. OPM expects to reduce the audit cycle from 5 years 
to 3.6 years for community-related carriers. Recoveries are expected to 
increase by $16 million annually as a result.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0400-0-1-805      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------

      Direct obligations:

11.1    Personnel compensation: Full-
          time permanent................           6           7           9
12.1    Civilian personnel benefits.....           2           2           4
23.1    Rental payments to GSA..........           1           1           1
25.2    Other services..................           1           1           1
                                           ---------   ---------  ----------
99.0      Direct obligations............          10          11          15
99.5  Below reporting threshold.........           1           1           1
                                           ---------   ---------  ----------
99.9    Total new obligations...........          11          12          16
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 24-0400-0-1-805      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: 
        Civilian full-time equivalent 
        employment......................          89         102         125
    Reimbursable:
2001  Total compensable workyears: 
        Civilian 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.

    Note.--A regular 2003 appropriation for this account had not been 
enacted at the time the budget was prepared; therefore, this account is 
operating under a continuing resolution (P.L. 107-229, as amended). The 
amounts included for 2003 in this budget reflect the Administration's 
2003 policy proposals.

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0206-0-1-551      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Government contribution for 
        annuitants benefits (1959 Act)..       6,069       6,754       7,454
00.02 Government contribution for 
        annuitants benefits (1960 Act)..           2           2           2
                                           ---------   ---------  ----------
10.00   Total new obligations (object 
          class 13.0)...................       6,071       6,756       7,456
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......       6,071       6,756       7,456
23.95 Total new obligations.............      -6,071      -6,756      -7,456
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Mandatory:

60.00   Appropriation...................       6,071       6,756       7,456
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..         550         606         654
73.10 Total new obligations.............       6,071       6,756       7,456
73.20 Total outlays (gross).............      -6,015      -6,707      -7,414
74.40 Obligated balance, end of year....         606         654         695
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new mandatory 
        authority.......................       5,465       6,101       6,760
86.98 Outlays from mandatory balances...         550         606         654
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........       6,015       6,707       7,414
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................       6,071       6,756       7,456

[[Page 975]]

90.00 Outlays...........................       6,016       6,707       7,414
---------------------------------------------------------------------------

    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.

                                     2002 actual  2003 est.   2004 est.
Annuitants:
  FEHB..............................   1,857,014   1,871,000   1,910,000
    (USPS non-add)..................     427,000     427,000     426,000
  REHB..............................       2,877       2,388       1,982
                                    ------------------------------------
      Total, annuitants.............   1,859,891   1,873,388   1,911,982
                                    ====================================

                                

       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.

    Note.--A regular 2003 appropriation for this account had not been 
enacted at the time the budget was prepared; therefore, this account is 
operating under a continuing resolution (P.L. 107-229, as amended). The 
amounts included for 2003 in this budget reflect the Administration's 
2003 policy proposals.

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0500-0-1-602      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Direct program activity...........          33          34          35
                                           ---------   ---------  ----------
10.00   Total new obligations (object 
          class 25.2)...................          33          34          35
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......          33          34          35
23.95 Total new obligations.............         -33         -34         -35
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Mandatory:

60.00   Appropriation...................          34          34          35
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..           3           4           4
73.10 Total new obligations.............          33          34          35
73.20 Total outlays (gross).............         -33         -34         -35
74.40 Obligated balance, end of year....           4           4           4
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new mandatory 
        authority.......................          31          31          32
86.98 Outlays from mandatory balances...           3           3           3
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          33          34          35
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          33          34          35
90.00 Outlays...........................          33          34          35
---------------------------------------------------------------------------

    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.

    Note.--A regular 2003 appropriation for this account had not been 
enacted at the time the budget was prepared; therefore, this account is 
operating under a continuing resolution (P.L. 107-229, as amended). The 
amounts included for 2003 in this budget reflect the Administration's 
2003 policy proposals.

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0200-0-1-805      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.02 Payment of Government share of 
        retirement costs................       9,615       9,715       9,915
00.03 Transfers for interest on unfunded 
        liability and payment of 
        military service annuities......      12,426      12,700      12,800
00.05 Spouse equity payment.............          67          69          72
                                           ---------   ---------  ----------
10.00   Total new obligations...........      22,108      22,484      22,787
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......      22,108      22,484      22,787
23.95 Total new obligations.............     -22,108     -22,484     -22,787
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Mandatory:

        Appropriation:
60.00     Appropriation.................      12,426      12,700      12,800
60.00     Appropriation.................       9,682       9,784       9,987
                                           ---------   ---------  ----------
62.50     Appropriation (total 
            mandatory)..................      22,108      22,484      22,787
----------------------------------------------------------------------------

    Change in obligated balances:
73.10 Total new obligations.............      22,108      22,484      22,787
73.20 Total outlays (gross).............     -22,108     -22,484     -22,787
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new mandatory 
        authority.......................      22,108      22,484      22,787
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................      22,108      22,484      22,787
90.00 Outlays...........................      22,108      22,484      22,787
---------------------------------------------------------------------------

                 Summary of Budget Authority and Outlays

                        (in millions of dollars)

                                     2002 actual  2003 est.   2004 est.
Enacted/requested:
  Budget Authority..................      22,108      22,484      22,787
  Outlays...........................      22,108      22,484      22,787
Legislative proposal, not subject to 
    PAYGO:
  Budget Authority..................                   2,059       2,085
  Outlays...........................                   2,059       2,085
                                    ------------------------------------
Total:
  Budget Authority..................      22,108      24,543      24,872
  Outlays...........................      22,108      24,543      24,872
                                    ====================================

    Payment of Government share of retirement costs.--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.

    Transfers for interest on static unfunded liability and payment of 
military service annuities.--This transfer covers interest on the static 
unfunded liability and annuity disbursements attributable to military 
service.

    Payments for spouse equity.--This payment provides survivor 
annuities to eligible former spouses of annuitants who died between 
September 1978 and May 1986 and who did not elect survivor coverage.


[[Page 976]]



               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0200-0-1-805      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------
12.1  Civilian personnel benefits.......       9,682       9,784       9,987
13.0  Benefits for former personnel.....      12,426      12,700      12,800
                                           ---------   ---------  ----------
99.9    Total new obligations...........      22,108      22,484      22,787
---------------------------------------------------------------------------

                                

         Payment to Civil Service Retirement and Disability Fund

              (Legislative proposal, not subject to PAYGO)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-0200-2-1-805      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.03 Transfers for interest on unfunded 
        liability and payment of 
        military service annuities......                   2,059       2,085
                                           ---------   ---------  ----------
10.00   Total new obligations (object 
          class 13.0)...................                   2,059       2,085
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......                   2,059       2,085
23.95 Total new obligations.............                  -2,059      -2,085
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Mandatory:

60.00   Appropriation...................                   2,059       2,085
----------------------------------------------------------------------------

    Change in obligated balances:
73.10 Total new obligations.............                   2,059       2,085
73.20 Total outlays (gross).............                  -2,059      -2,085
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new mandatory 
        authority.......................                   2,059       2,085
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................                   2,059       2,085
90.00 Outlays...........................                   2,059       2,085
---------------------------------------------------------------------------

    The budget includes a legislative proposal that corrects for an 
anticipated USPS overfunding of Civil Service Retirement System (CSRS) 
retirement benefits. This anticipated overfunding is due to a number of 
factors, including higher than expected past pension investment yields 
and overly prescriptive and inflexible statutory language. While the 
legislative proposal would reduce USPS payments to the Retirement Fund, 
it ensures that USPS meets its pension obligations so that no employee 
or retiree would lose any benefits. The proposal is consistent with the 
structure and financing of the Federal Employees' Retirement System as 
well as the Administration's legislative proposal to fully fund the CSRS 
liabilities for non-USPS employees and retirees.

                                

Intragovernmental funds:

                             Revolving Fund

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-4571-0-4-805      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------

    Obligations by program activity:
09.01 Government services...............          86          86          90
09.02 Investigations....................         447         629         678
09.03 Training and development..........          33          35          35
                                           ---------   ---------  ----------
10.00   Total new obligations...........         566         750         803
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance carried 
        forward, start of year..........         161         110         110
22.00 New budget authority (gross)......         516         750         803
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         677         860         913
23.95 Total new obligations.............        -566        -750        -803
24.40 Unobligated balance carried 
        forward, end of year............         110         110         110
----------------------------------------------------------------------------

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

        Discretionary:
68.00     Offsetting collections (cash).         563         750         803
68.10     Change in uncollected customer 
            payments from Federal 
            sources (unexpired).........         -47
                                           ---------   ---------  ----------
68.90       Spending authority from 
              offsetting collections 
              (total discretionary).....         516         750         803
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..        -126          26          26
73.10 Total new obligations.............         566         750         803
73.20 Total outlays (gross).............        -460        -750        -803
74.00 Change in uncollected customer 
        payments from Federal sources 
        (unexpired).....................          47
74.40 Obligated balance, end of year....          26          26          26
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................         460         750         803
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........        -563        -750        -803
      Against gross budget authority only:

88.95   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................          47
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays...........................        -102
----------------------------------------------------------------------------

Additional net budget authority and outlays to cover cost of fully accruing 
                                 retirement:
99.00 Budget authority..................           3           3           3
99.01 Outlays...........................           3           3           3
---------------------------------------------------------------------------

    OPM's Revolving Fund supports the President's Management Agenda by 
fully or partially funding three e-Government projects: e-Clearance; e-
Training; and Recruitment One-Stop. The Revolving Fund also provides 
financing on a reimbursable basis for several products and services to 
Federal agencies.

    Government Services.--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. Much 
of the Training Management Assistance (TMA) workload supports 
development of training programs for anti-terrorism, emergency 
preparedness, and intelligence activities at the U.S. Customs Service, 
Department of Defense (DOD), U.S. Air Force, Federal Aviation 
Administration, Federal Emergency Management Agency, and the Immigration 
and Naturalization Service. About 250 programs are managed annually.

    OPM delivers employment information, testing and recruiting 
services, automated staffing, and related human resource management 
services to Federal agencies nationwide. Nationwide testing involves 
work planning, scheduling, and administration of written examinations 
upon request from agencies including the DOD and the Department of 
Homeland Security.

    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. When OPM is 
required to pay a fee to the Federal Bureau of Investigation (FBI) for 
name and fingerprint checks, agencies are required to reimburse OPM for 
such fees through the Revolving Fund.

    In FY 2002, a significant part of OPM's business came from the DOD, 
for which OPM helped reduce a backlog of reinvestigations for civilian 
and military personnel. When it was necessary, OPM sent teams of OPM 
employees and con

[[Page 977]]

tractor staff to assist with special hiring needs, for the 
Transportation Security Administration (TSA) and the Federal Aviation 
Administration (FAA). OPM provided these agencies with onsite assistance 
to complete investigative forms and used portable live-scan equipment to 
digitize and transmit fingerprints to the FBI for quicker applicant 
screening. OPM will continue to work closely with its contractor to 
provide useful, cost-effective products and services in support of 
Homeland Security.

    Training and Development.--OPM conducts residential and 
nonresidential programs for Federal executives and managers to improve 
the effectiveness and efficiency of Federal programs.

                             WORKLOAD COUNT

                                     2002 actual  2003 est.   2004 est.
Participant training days...........      95,802      95,051      94,560
Background security investigations 
processed...........................      92,634      73,000      70,000
National and special agency check 
and inquiry cases closed............     526,672     270,000     270,000
Special agreement checks closed.....   1,184,585     700,000     700,000

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-4571-0-4-805      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------

      Personnel compensation:

11.1    Full-time permanent.............          22          23          23
11.3    Other than full-time permanent..           5           5           5
11.5    Other personnel compensation....           2           2           2
                                           ---------   ---------  ----------
11.9      Total personnel compensation..          29          30          30
12.1  Civilian personnel benefits.......           8          10          10
21.0  Travel and transportation of 
        persons.........................           3           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....................         496         672         725
26.0  Supplies and materials............           7          10          10
31.0  Equipment.........................          10          12          12
                                           ---------   ---------  ----------
99.9    Total new obligations...........         566         750         803
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 24-4571-0-4-805      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------
    Reimbursable:
2001  Total compensable workyears: 
        Civilian full-time equivalent 
        employment......................         626         669         669
---------------------------------------------------------------------------

                                

  

                               Trust Funds

              Civil Service Retirement and Disability Fund

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-8135-0-7-602      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------
01.99 Balance, start of year............     538,520     569,487     598,151
    Receipts:
02.00 Employee contributions............       3,998       3,930       3,858
02.01 District of Columbia contributions          61          52          46
02.02 Employee deposits, redeposits and 
        other contributions.............         477         494         520
02.40 Agency contributions..............      10,731       9,975      10,739
      Offsetting receipts (intragovernmental):

02.41   Postal Service agency 
          contributions.................       2,888       2,985       3,080
02.41   Postal Service agency 
          contributions, legislative 
          proposal subject to PAYGO.....                     551       1,049
      Offsetting receipts (intragovernmental):

02.42   Postal Service supplemental 
          contributions.................       3,875       4,041       4,141
02.42   Postal Service supplemental 
          contributions, legislative 
          proposal subject to PAYGO.....                  -4,041      -3,707
02.43 Federal Financing Bank interest...       1,337         403
      Offsetting receipts (intragovernmental):

02.44   Treasury interest...............      34,565      36,863      38,768
02.44   Treasury interest, legislative 
          proposal not subject to PAYGO.                      24         -50
      Offsetting receipts (intragovernmental):

02.45   General fund payment to the 
          Civil Service Retirement and 
          Disability fund...............      22,108      22,484      22,787
02.45   General fund payment, 
          legislative proposal not 
          subject to PAYGO..............                   2,059       2,085
02.46 Re-employed annuitants salary 
        offset..........................          29          29          30
                                           ---------   ---------  ----------
02.99   Total receipts and collections..      80,069      79,849      83,346
                                           ---------   ---------  ----------
04.00 Total: Balances and collections...     618,589     649,336     681,497
    Appropriations:
      Appropriations:

05.00   Civil service retirement and 
          disability fund...............     -49,102     -51,185     -52,845
05.00   Proposed legislation, subject to 
          PAYGO.........................                                  -3
                                           ---------   ---------  ----------
05.99   Total appropriations............     -49,102     -51,185     -52,848
                                           ---------   ---------  ----------
07.99 Balance, end of year..............     569,487     598,151     628,649
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-8135-0-7-602      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Annuities.........................      48,668      50,756      52,416
00.02 Refunds and death claims..........         300         290         284
00.03 OPM administration................         131         136         145
00.04 Transfer to MSPB..................           3           3
                                           ---------   ---------  ----------
10.00   Total new obligations...........      49,102      51,185      52,845
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......      49,102      51,185      52,845
23.95 Total new obligations.............     -49,102     -51,185     -52,845
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Discretionary:

40.26   Appropriation (trust fund)......         103         108         122
      Mandatory:

60.26   Appropriation (trust fund)......      79,966      81,079      83,644
60.45   Portion precluded from 
          obligation....................     -30,967     -30,002     -30,921
                                           ---------   ---------  ----------
62.50     Appropriation (total 
            mandatory)..................      48,999      51,077      52,723
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................      49,102      51,185      52,845
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..       4,119       4,251       4,445
73.10 Total new obligations.............      49,102      51,185      52,845
73.20 Total outlays (gross).............     -48,970     -50,991     -52,599
74.40 Obligated balance, end of year....       4,251       4,445       4,691
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................         103         108         122
86.97 Outlays from new mandatory 
        authority.......................      44,748      46,632      48,094
86.98 Outlays from mandatory balances...       4,119       4,251       4,383
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........      48,970      50,991      52,599
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................      49,102      51,185      52,845
90.00 Outlays...........................      48,970      50,991      52,599
----------------------------------------------------------------------------

    Memorandum (non-add) entries:
92.01 Total investments, start of year: 
        Federal securities: Par value...     542,637     573,713     602,591
92.02 Total investments, end of year: 
        Federal securities: Par value...     573,713     602,591     633,339
----------------------------------------------------------------------------

Additional net budget authority and outlays to cover cost of fully accruing 
                                 retirement:
99.00 Budget authority..................           5           5           5
99.01 Outlays...........................           5           5           5
---------------------------------------------------------------------------

                 Summary of Budget Authority and Outlays

                        (in millions of dollars)

                                     2002 actual  2003 est.   2004 est.
Enacted/requested:
  Budget Authority..................      49,102      51,185      52,845
  Outlays...........................      48,970      50,991      52,599
Legislative proposal, subject to 
    PAYGO:
  Budget Authority..................                                   3
  Outlays...........................                                   3
                                    ------------------------------------
Total:
  Budget Authority..................      49,102      51,185      52,848
  Outlays...........................      48,970      50,991      52,602
                                    ====================================

[[Page 978]]



    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 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.

                                     2002 actual  2003 est.   2004 est.
Active employees....................   2,601,563   2,596,763   2,596,763
Annuitants:
  Employees.........................   1,748,920   1,768,337   1,812,286
  Survivors.........................     634,130     631,640     633,640
                                    ------------------------------------
      Total, annuitants.............   2,383,050   2,399,977   2,445,926
                                    ====================================

                  Status of Funds (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-8135-0-7-602      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------
    Unexpended balance, start of year:
0100  Treasury balance..................          31          26           8
      Federal securities:

0101    Par value.......................     542,608     573,713     602,591
0102    Unrealized discounts............          -3          -2          -4
                                           ---------   ---------  ----------
0199    Total balance, start of year....     542,639     573,738     602,596
    Cash income during the year:
      Current law:

        Receipts:
1200      Employee contributions, Civil 
            Service Retirement and 
            Disability Fund.............       3,998       3,930       3,858
1201      District of Columbia 
            contributions...............          61          52          46
1202      Employee deposits, redeposits, 
            and voluntary contributions.         477         494         520
        Offsetting receipts 
            (intragovernmental):
1240      Agency contributions, Civil 
            Service Retirement and 
            Disability Fund.............      10,731       9,975      10,739
1241      Postal Service agency 
            contributions, Civil Service 
            Retirement and Disability 
            Fund........................       2,888       2,985       3,080
1242      Postal Service supplemental 
            contributions, Civil Service 
            Retirement and Disability 
            Fund........................       3,875       4,041       4,141
1243      Federal Financing Bank 
            interest, Civil Service 
            Retirement and Disability 
            Fund........................       1,337         403
1244      Treasury interest, Civil 
            Service Retirement and 
            Disability Fund.............      34,565      36,863      38,768
1245      General fund payment to the 
            Civil Service Retirement and 
            Disability Fund.............      22,108      22,484      22,787
1246      Re-employed annuitant salary 
            offset, Civil Service 
            Retirement and Disability 
            Fund........................          29          29          30
                                           ---------   ---------  ----------
1299      Income under present law......      80,069      81,256      83,969
      Proposed legislation:

        Offsetting receipts 
            (intragovernmental):
2241      Postal Service agency 
            contributions, legislative 
            proposal subject to PAYGO...                     551       1,049
2242      Postal Service supplemental 
            contribitions, legislative 
            proposal subject to PAYGO...                  -4,041      -3,707
2244      Treasury interest, legislative 
            proposal not subject to 
            PAYGO.......................                      24         -50
2245      General fund payment, 
            legislative proposal not 
            subject to PAYGO............                   2,059       2,085
                                           ---------   ---------  ----------
2299      Income under proposed 
            legislation.................                  -1,407        -623
                                           ---------   ---------  ----------
3299    Total cash income...............      80,069      79,849      83,346
    Cash outgo during year:
      Current law:

        Cash outgo during the year (-):
4500      Payment of claims to retired 
            employees...................     -40,758     -42,475     -43,667
4500      Payment of alternative annuity 
            refunds.....................          -6          -4          -4
4500      Payment of claims to survivor 
            annuitants..................      -7,790      -8,086      -8,497
4500      Lump sum payments to estates 
            or beneficiaries of deceased 
            annuitants and employees....        -150        -163        -169
4500      Refunds to living separated 
            employees...................        -135        -127        -114
4500      Administration................        -131        -136        -148
                                           ---------   ---------  ----------
4599      Outgo under current law (-)...     -48,970     -50,991     -52,599
      Proposed legislation:

5500    Proposed legislation, subject to 
          PAYGO.........................                                  -3
                                           ---------   ---------  ----------
6599    Total cash outgo (-)............     -48,970     -50,991     -52,602
    Unexpended balance, end of year:
8700  Uninvested balance................          26           8           8
      Federal securities:

8701    Par value.......................     573,713     602,591     633,339
8702    Unrealized discounts............          -2          -4          -4
                                           ---------   ---------  ----------
8799    Total balance, end of year......     573,738     602,596     633,340
---------------------------------------------------------------------------

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-8135-0-7-602      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------
25.2  Other services....................         134         136         145
42.0  Insurance claims and indemnities..      48,668      50,759      52,416
44.0  Refunds and death claims..........         300         290         284
                                           ---------   ---------  ----------
99.9    Total new obligations...........      49,102      51,185      52,845
---------------------------------------------------------------------------

                                

              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      2002 actual   2003 est.   2004 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 will propose 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.

    In addition, the budget includes a legislative proposal, a portion 
of which scores PAYGO, that corrects for an anticipated USPS over-
funding of Civil Service Retirement System (CSRS) retirement benefits. 
This anticipated over-funding is due to a number of factors, including 
higher than expected past pension investment yields and overly 
prescriptive and inflexible statutory language. While the legislative 
proposal would reduce USPS payments to the Retirement Fund, it ensures 
that USPS meets its pension obligations so that no employee or retiree 
would lose any benefits. The proposal is consistent with the structure 
and financing of the Federal Employees' Retirement System as well as the 
Administra

[[Page 979]]

tion's legislative proposal to fully fund the CSRS liabilities for non-
USPS employees and retirees.

                                

                      Employees Life Insurance Fund

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-8424-0-8-602      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------
01.99 Balance, start of year............
    Receipts:
02.80 Employees life insurance fund, 
        offsetting collections..........       3,501       3,570       3,678
    Appropriations:
05.00 Employees life insurance fund.....      -3,501      -3,570      -3,678
                                           ---------   ---------  ----------
05.99   Total appropriations............      -3,501      -3,570      -3,678
                                           ---------   ---------  ----------
07.99 Balance, end of year..............
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-8424-0-8-602      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------

    Obligations by program activity:
09.01 Regular program premiums..........       1,157       1,268       1,288
09.02 Optional program premiums.........         841         922       1,002
09.03 Beneficial program premiums.......           2           2           2
09.04 Administration....................           2           2           2
09.05 Long term care administration.....           1           1           1
                                           ---------   ---------  ----------
10.00   Total new obligations (object 
          class 25.2)...................       2,003       2,195       2,295
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance carried 
        forward, start of year..........      23,134      24,603      25,992
22.00 New budget authority (gross)......       3,472       3,584       3,688
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......      26,606      28,187      29,680
23.95 Total new obligations.............      -2,003      -2,195      -2,295
24.40 Unobligated balance carried 
        forward, end of year............      24,603      25,992      27,385
----------------------------------------------------------------------------

    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)...       3,499       3,568       3,676
69.10   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................         -29          14          10
                                           ---------   ---------  ----------
69.90     Spending authority from 
            offsetting collections 
            (total mandatory)...........       3,470       3,582       3,686
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................       3,472       3,584       3,688
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..         131         202         213
73.10 Total new obligations.............       2,003       2,195       2,295
73.20 Total outlays (gross).............      -1,961      -2,170      -2,254
74.00 Change in uncollected customer 
        payments from Federal sources 
        (unexpired).....................          29         -14         -10
74.40 Obligated balance, end of year....         202         213         244
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................           2           2           2
86.97 Outlays from new mandatory 
        authority.......................       1,959       2,168       2,252
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........       1,961       2,170       2,254
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
88.00     Agency contributions..........        -420        -461        -482
88.20     Interest on Federal securities      -1,366      -1,325      -1,331
          Non-Federal sources:
88.40       Regular program.............        -666        -702        -740
88.40       Optional program............      -1,049      -1,082      -1,125
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........      -3,501      -3,570      -3,678
      Against gross budget authority only:

88.95   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................          29         -14         -10
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays...........................      -1,540      -1,400      -1,424
----------------------------------------------------------------------------

    Memorandum (non-add) entries:
92.01 Total investments, start of year: 
        Federal securities: Par value...      23,690      24,603      25,992
92.02 Total investments, end of year: 
        Federal securities: Par value...      24,603      25,992      27,385
---------------------------------------------------------------------------

    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:

                                     2002 actual  2003 est.   2004 est.
Life insurance in force (in billions 
    of dollars):
  On active employees...............         550         560         570
  On retired employees..............          54          56          58
                                    ------------------------------------
      Total.........................         604         616         628
                                    ====================================
Number of participants (in 
    thousands):
  Active employees..................       2,399       2,380       2,372
  Annuitants........................       1,585       1,590       1,595
                                    ------------------------------------
      Total.........................       3,984       3,970       3,967
                                    ====================================

    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          2002 actual  2003 est.   2004 est.
Held in reserve (in millions of 
    dollars):
  Contingency reserve...............         100         100         100
  Beneficial association program 
    reserve.........................           1           1           1
  U.S. Treasury reserve.............      25,350      24,471      25,779
                                    ------------------------------------
      Total reserves................      25,451      24,572      25,880
                                    ====================================

                                

          Employees and Retired Employees Health Benefits Funds

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-9981-0-8-551      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------
01.99 Balance, start of year............
    Receipts:
02.80 Employees and retired employees 
        health benefits fund, offsetting 
        collections.....................      23,610      26,820      29,468
    Appropriations:
05.00 Employees and retired employees 
        health benefits fund............     -23,610     -26,820     -29,468
                                           ---------   ---------  ----------
05.99   Total appropriations............     -23,610     -26,820     -29,468
                                           ---------   ---------  ----------
07.99 Balance, end of year..............
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-9981-0-8-551      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------

    Obligations by program activity:
09.01 Benefit payments..................      22,667      26,185      28,581
09.02 Payments from OPM contingency 
        reserve.........................         125         250         250
09.03 Government payment for annuitants 
        (1960 Act)......................           2           2           2
09.04 Administration....................          24          24          27
                                           ---------   ---------  ----------
10.00   Total new obligations (object 
          class 25.6)...................      22,820      26,461      28,859
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance carried 
        forward, start of year..........       4,418       5,341       5,827
22.00 New budget authority (gross)......      23,742      26,947      29,582
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......      28,161      32,288      35,409
23.95 Total new obligations.............     -22,820     -26,461     -28,859
24.40 Unobligated balance carried 
        forward, end of year............       5,341       5,827       6,551
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Discretionary:

68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).          24          24          27

[[Page 980]]

      Mandatory:

69.00   Offsetting collections (cash)...      23,586      26,796      29,441
69.10   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................         133         127         114
                                           ---------   ---------  ----------
69.90     Spending authority from 
            offsetting collections 
            (total mandatory)...........      23,719      26,923      29,556
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................      23,742      26,947      29,583
----------------------------------------------------------------------------

    Change in obligated balances:
72.40 Obligated balance, start of year..       2,235       2,215       2,368
73.10 Total new obligations.............      22,820      26,461      28,859
73.20 Total outlays (gross).............     -22,707     -26,181     -28,726
74.00 Change in uncollected customer 
        payments from Federal sources 
        (unexpired).....................        -133        -127        -114
74.40 Obligated balance, end of year....       2,215       2,368       2,388
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new discretionary 
        authority.......................          24          24          27
86.97 Outlays from new mandatory 
        authority.......................      21,786      25,127      27,542
86.98 Outlays from mandatory balances...         897       1,030       1,157
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........      22,707      26,181      28,726
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
          Federal sources:
88.00       Agency contributions........      -9,896     -11,364     -12,327
88.00       Government contributions for 
              annuitants................      -7,009      -7,871      -8,711
88.20     Interest on Federal securities        -210        -302        -379
          Non-Federal sources:
88.40       Employee salary withholdings      -3,371      -3,811      -4,178
88.40       Annuity withholdings........      -3,059      -3,392      -3,785
88.40       Contributions from D.C. 
              Government................         -65         -80         -88
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........     -23,610     -26,820     -29,468
      Against gross budget authority only:

88.95   Change in uncollected customer 
          payments from Federal sources 
          (unexpired)...................        -133        -127        -114
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          -1
90.00 Outlays...........................        -903        -639        -742
----------------------------------------------------------------------------

    Memorandum (non-add) entries:
92.01 Total investments, start of year: 
        Federal securities: Par value...       6,651       7,554       8,202
92.02 Total investments, end of year: 
        Federal securities: Par value...       7,554       8,202       8,944
----------------------------------------------------------------------------

Additional net budget authority and outlays to cover cost of fully accruing 
                                 retirement:
99.00 Budget authority..................           1           1           1
99.01 Outlays...........................           1           1           1
---------------------------------------------------------------------------

                  Status of Funds (in millions of dollars)

----------------------------------------------------------------------------
Identification code 24-9981-0-8-551      2002 actual   2003 est.   2004 est.
----------------------------------------------------------------------------
    Unexpended balance, start of year:
0100  Treasury balance..................          16          11           5
      Federal securities:

0101    Par value.......................       6,651       7,554       8,202
0102    Unrealized discounts............         -14         -10         -11
                                           ---------   ---------  ----------
0199    Total balance, start of year....       6,653       7,556       8,195
    Cash income during the year:
      Current law:

        Offsetting collections:
          Offsetting governmental 
              receipts:
1280        Contributions from Employing 
              Agencies..................       6,234       7,207       7,811
1280        Contributions from Postal 
              Service for Active 
              Employees.................       3,662       4,157       4,516
1280        Contributions from Postal 
              Service for Annuitants....         993       1,164       1,296
1280        Government Payment for 
              Annuitant Health Benefits.       6,016       6,707       7,415
1280        Interest Earned.............         210         302         379
1280        Contributions from DC 
              Government................          65          80          88
1280        Contributions from Active 
              Employees.................       3,371       3,811       4,178
1280        Contributions from 
              Annuitants................       3,059       3,391       3,786
                                           ---------   ---------  ----------
1299      Income under present law......      23,610      26,820      29,468
    Cash outgo during year:
      Current law:

        Cash outgo during the year (-):
4500      Benefit Payments (-)..........     -22,557     -25,907     -28,449
4500      Payments to Carriers from OPM 
            Contingency Reserves (-)....        -125        -250        -250
4500      Administration (-)............         -25         -24         -27
                                           ---------   ---------  ----------
4599      Outgo under current law (-)...     -22,707     -26,181     -28,726
    Unexpended balance, end of year:
8700  Uninvested balance................          11           5           5
      Federal securities:

8701    Par value.......................       7,554       8,202       8,944
8702    Unrealized discounts............         -10         -11         -12
                                           ---------   ---------  ----------
8799    Total balance, end of year......       7,556       8,195       8,939
---------------------------------------------------------------------------

    This display combines the Federal Employees Health Benefits (FEHB) 
fund and the Retired Employees Health Benefits (REHB) fund.

    The FEHB fund provides for the cost of health benefits for: (1) 
active employees; (2) employees who retired after June 1960, or their 
survivors; (3) those annuitants transferred from the REHB program as 
authorized by Public Law 93-246; and (4) the related expenses of the 
Office of Personnel Management (OPM) in administering the program.

    The REHB fund, created by the Retired 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:

                                     2002 actual  2003 est.   2004 est.
Active employees....................   2,189,131   2,186,000   2,182,000
Annuitants..........................   1,857,014   1,871,000   1,910,000
                                    ------------------------------------
    Total...........................   4,046,145   4,057,000   4,092,000
                                    ====================================

    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:

                                     2002 actual  2003 est.   2004 est.
Uniform plan........................         747         620         515
Private plans.......................       2,130       1,768       1,467
                                    ------------------------------------
    Total...........................       2,877       2,388       1,982
                                    ====================================

    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

[[Page 981]]

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.