[Appendix]
[Detailed Budget Estimates by Agency]
[Office of Personnel Management]
[From the U.S. Government Printing Office, www.gpo.gov]
<h1>OFFICE OF PERSONNEL MANAGEMENT
</h1>
OFFICE OF PERSONNEL MANAGEMENT
Federal Funds
Salaries and Expenses
(including transfer of trust funds)
For necessary expenses to carry out functions of the Office of Personnel Management (OPM) 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 OPM 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, [$97,774,000] $90,541,000, of which $6,004,000 shall remain available until expended for the Enterprise Human Resources Integration project, of which
$642,000 may be for strengthening the capacity and capabilities of the acquisition workforce (as defined by the Office of
Federal Procurement Policy Act, as amended (41 U.S.C. 4001 et seq.)), including the recruitment, hiring, training, and retention
of such workforce and information technology in support of acquisition workforce effectiveness or for management solutions
to improve acquisition management, and of which $1,416,000 shall remain available until expended for the Human Resources Line
of Business project; and in addition [$112,516,000], $114,708,000 for administrative expenses, to be transferred from the appropriate trust funds of OPM without regard to other statutes,
including direct procurement of printed materials, for the retirement and insurance programs: 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)(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 OPM 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 [2012] 2013, accept donations of money, property, and personal services: Provided further, That such donations, including those from prior years, may be used for the development of publicity materials 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. (Financial Services and General Government Appropriations Act, 2012.)
Program and Financing (in millions of dollars)
Identification code 24–0100–0–1–805
2011 actual
2012 est.
2013 est.
Obligations by program activity:
0001
Employee Services
30
34
34
0002
Merit System Audit & Compliance
13
13
13
0003
Office of the Chief Financial Officer
20
0004
Office of the Chief Information Officer
25
22
10
0005
Executive Services
29
17
19
0006
Planning & Policy Analysis
4
12
8
0007
Health and Insurance
7
6
0100
Total direct program
121
105
90
0799
Total direct obligations
121
105
90
0801
Trust Fund activity
242
113
115
0900
Total new obligations
363
218
205
Budgetary Resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
31
7
Budget authority:
Appropriations, discretionary:
1100
Appropriation
98
98
91
1160
Appropriation, discretionary (total)
98
98
91
Spending authority from offsetting collections, discretionary:
1700
Collected
224
113
115
1701
Change in uncollected payments, Federal sources
37
1750
Spending auth from offsetting collections, disc (total)
261
113
115
1900
Budget authority (total)
359
211
206
1930
Total budgetary resources available
390
218
206
Memorandum (non-add) entries:
1940
Unobligated balance expiring
–20
1941
Unexpired unobligated balance, end of year
7
1
Change in obligated balance:
Obligated balance, start of year (net):
3000
Unpaid obligations, brought forward, Oct 1 (gross)
125
168
39
3010
Uncollected pymts, Fed sources, brought forward, Oct 1
–104
–110
–110
3020
Obligated balance, start of year (net)
21
58
–71
3030
Obligations incurred, unexpired accounts
363
218
205
3031
Obligations incurred, expired accounts
1
3040
Outlays (gross)
–312
–347
–215
3050
Change in uncollected pymts, Fed sources, unexpired
–37
3051
Change in uncollected pymts, Fed sources, expired
31
3081
Recoveries of prior year unpaid obligations, expired
–9
Obligated balance, end of year (net):
3090
Unpaid obligations, end of year (gross)
168
39
29
3091
Uncollected pymts, Fed sources, end of year
–110
–110
–110
3100
Obligated balance, end of year (net)
58
–71
–81
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
359
211
206
Outlays, gross:
4010
Outlays from new discretionary authority
252
199
194
4011
Outlays from discretionary balances
60
148
21
4020
Outlays, gross (total)
312
347
215
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–246
–113
–115
Additional offsets against gross budget authority only:
4050
Change in uncollected pymts, Fed sources, unexpired
–37
4052
Offsetting collections credited to expired accounts
22
4060
Additional offsets against budget authority only (total)
–15
4070
Budget authority, net (discretionary)
98
98
91
4080
Outlays, net (discretionary)
66
234
100
4180
Budget authority, net (total)
98
98
91
4190
Outlays, net (total)
66
234
100
The Office of Personnel Management's (OPM) mission is to help agencies build an effective Federal civilian workforce based
on merit system principles. OPM leads Federal agencies in the strategic management of their human resources, proposes and
implements human resources management policy, and provides agencies with ongoing advice and technical assistance to implement
these policies and initiatives. OPM also supports veterans' preference in Federal hiring and manages the process for personnel
security and background checks for suitability and national security clearances. OPM continues to honor the Government's commitment
to employees by managing the trust funds that support the retirement and insurance benefits they earn, and delivering excellent
benefit services and support to civil servants both during and after their Federal careers. The 2013 Budget will permit OPM
to pursue long-term human resources strategies that deliver results and enhance the values of the civil service.
The functions and objectives of the OPM major organizations are:
Employee Services._Provides leadership and guidance to Federal agencies on Government-wide human resource policies. Specifically, ES provides
direction and guidance on staffing, classification, pay, leave, performance management, training, executive resources, and
employee and labor relations programs. Employee Services is responsible for issuing Government-wide policy on reciprocity
of suitability investigations and suitability standards across government. ES also manages the operations of OPM's internal
human resources program.
Merit System Audit and Compliance._Ensures that Federal agency human resources programs are effective and meet merit system principles and related civil service
requirements. Merit System Audit and Compliance also manages the Combined Federal Campaign and provides Federal observers
to monitor the election process in areas designated by the U.S. Attorney General.
Retirement Services._Administers the Civil Service Retirement System (CSRS) and the Federal Employee Retirement System (FERS), serving Federal
retirees and survivors who receive monthly annuity payments. Retirement program activities will continue to focus on making
initial eligibility determinations, adjudications, post retirement changes, and survivor processing based on applicable laws
and regulations. The 2013 Budget permits increased staffing levels to process funding to maintain timely processing of retirement
claims and provide services to Federal annuitants.
Policy and Planning Analysis._ Provides guidance on proposing and developing new program-related legislation, writing program regulations, and developing
policy guidance for Federal agencies, insurance carriers and program beneficiaries.
Healthcare and Insurance._ Administers Federal Employees Health Benefit Program (FEHBP) health benefits contracts for the Federal government, and administer
the Federal Employee Group Life Insurance (FEGLI) program covering employees, retirees and their families. Healthcare and
Insurance is also responsible for implementing and overseeing Patient Protection and Affordable Care Act's Multi-State Plan
Options.
Federal Investigative Services._Provides investigative products and services for over one hundred Federal agencies to use as the basis for security clearance
or suitability decisions as required by Executive Orders and other rules and regulations. Over ninety percent of the Government's
background investigations are provided by OPM. This function is completely financed by payment for these services from other
Federal agencies through OPM's Revolving Fund.
Human Resources Solutions._Assists Federal agencies in achieving their missions by providing solutions that develop leaders, attract and build a high
quality public sector workforce, and transform agencies into high performing organizations. This function is completely financed
by payment for these services from other Federal agencies through OPM's revolving fund.
Object Classification (in millions of dollars)
Identification code 24–0100–0–1–805
2011 actual
2012 est.
2013 est.
Direct obligations:
Personnel compensation:
11.1
Full-time permanent
71
50
48
11.3
Other than full-time permanent
1
1
1
11.5
Other personnel compensation
3
1
1
11.9
Total personnel compensation
75
52
50
12.1
Civilian personnel benefits
20
13
10
21.0
Travel and transportation of persons
1
3
3
23.3
Communications, utilities, and miscellaneous charges
7
7
7
24.0
Printing and reproduction
4
4
25.2
Other services from non-Federal sources
14
22
12
26.0
Supplies and materials
1
2
2
31.0
Equipment
3
2
2
99.0
Direct obligations
121
105
90
99.0
Reimbursable obligations
242
113
115
99.9
Total new obligations
363
218
205
Employment Summary
Identification code 24–0100–0–1–805
2011 actual
2012 est.
2013 est.
1001
Direct civilian full-time equivalent employment
846
920
920
2001
Reimbursable civilian full-time equivalent employment
957
950
1,013
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 of 1978,
including services as authorized by 5 U.S.C. 3109, hire of passenger motor vehicles, [$3,142,000] $4,232,000, and in addition, not to exceed [$21,174,000] $21,172,000 for administrative expenses to audit, investigate, and provide other oversight of the Office of Personnel Management's retirement
and insurance programs, to be transferred from the appropriate trust funds of the Office of Personnel Management, as determined
by the Inspector General: Provided, That the Inspector General is authorized to rent conference rooms in the District of Columbia and elsewhere. (Financial Services and General Government Appropriations Act, 2012.)
Program and Financing (in millions of dollars)
Identification code 24–0400–0–1–805
2011 actual
2012 est.
2013 est.
Obligations by program activity:
0001
Direct program activity: Program oversight (audits, investigations, etc.)
3
3
4
0801
Reimbursable program activity
20
21
21
0900
Total new obligations
23
24
25
Budgetary Resources:
Budget authority:
Appropriations, discretionary:
1100
Appropriation
3
3
4
1160
Appropriation, discretionary (total)
3
3
4
Spending authority from offsetting collections, discretionary:
1700
Collected
18
21
21
1701
Change in uncollected payments, Federal sources
4
1750
Spending auth from offsetting collections, disc (total)
22
21
21
1900
Budget authority (total)
25
24
25
1930
Total budgetary resources available
25
24
25
Memorandum (non-add) entries:
1940
Unobligated balance expiring
–2
Change in obligated balance:
Obligated balance, start of year (net):
3000
Unpaid obligations, brought forward, Oct 1 (gross)
5
6
6
3010
Uncollected pymts, Fed sources, brought forward, Oct 1
–7
–9
–9
3020
Obligated balance, start of year (net)
–2
–3
–3
3030
Obligations incurred, unexpired accounts
23
24
25
3040
Outlays (gross)
–22
–24
–30
3050
Change in uncollected pymts, Fed sources, unexpired
–4
3051
Change in uncollected pymts, Fed sources, expired
2
Obligated balance, end of year (net):
3090
Unpaid obligations, end of year (gross)
6
6
1
3091
Uncollected pymts, Fed sources, end of year
–9
–9
–9
3100
Obligated balance, end of year (net)
–3
–3
–8
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
25
24
25
Outlays, gross:
4010
Outlays from new discretionary authority
19
24
24
4011
Outlays from discretionary balances
3
6
4020
Outlays, gross (total)
22
24
30
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–20
–21
–21
Additional offsets against gross budget authority only:
4050
Change in uncollected pymts, Fed sources, unexpired
–4
4052
Offsetting collections credited to expired accounts
2
4060
Additional offsets against budget authority only (total)
–2
4070
Budget authority, net (discretionary)
3
3
4
4080
Outlays, net (discretionary)
2
3
9
4180
Budget authority, net (total)
3
3
4
4190
Outlays, net (total)
2
3
9
This appropriation provides agency-wide audit, investigation, administrative sanction, and debarment functions to identify
program management, contractual, and administrative deficiencies that may create conditions for fraud, waste, abuse, and mismanagement.
During 2011, the Office of Inspector General (OIG) activities resulted in positive financial impacts of over $155 million
and led to 46 arrests, 64 indictments, 63 criminal convictions, and 770 suspensions or debarments within the Federal Employees
Health Benefits Program (FEHBP).
The audits function provides audit services covering agency functions, the FEHBP, the Federal Employees Group Life Insurance
(FEGLI) program, the Federal retirement programs, revolving fund programs and operations, and information systems and security
audits. Internal agency audits review all facets of agency operations, and include the oversight of the agency financial statement
audit. Insurance audits review the operations of health and life insurance carriers, health care providers, pharmacy benefit
managers, and insurance subscribers. Information systems audits review general controls, application controls and security
within the agency's information systems and programs as well as for the information systems of insurance carriers within the
FEHBP.
The investigations function detects and investigates improper and illegal activities involving agency programs, personnel,
and operations. A large component of the investigative program involves criminal activities within the FEHBP, retirement
and life insurance trust fund programs, as well as the OPM revolving fund programs. Our administrative sanctions program
debars and suspends health care providers whose conduct may pose a financial threat to the FEHBP or health and safety risk
to FEHBP enrollees and their families.
In 2013, the OIG will continue its audits and investigations of OPM programs, including the FEHBP and retirement trust fund
programs, OPM revolving fund programs, and OPM financial statement oversight and other program areas. The OIG will continue
to advance its prescription drug audit program, which includes audits of pharmacy benefit managers. OPM estimates that approximately
28 percent of FEHBP expenses, or over $13 billion in 2013 will be for prescription drugs. Through these audits, the OIG helps
the FEHBP recover inappropriate charges, negotiate more favorable contracts, control future cost growth, and improve benefits
provided to program enrollees. The OIG will also continue its FEHBP claims data warehouse initiative in 2013. This project
streamlines and enhances the various administrative and analytical procedures involved in the oversight of the FEHBP. The
purpose of the project is to capture data from experience-rated insurance carriers in a data warehouse of health care information.
The system's software tools support a variety of analytical procedures, including data mining, using the data in the warehouse.
The project has facilitated more efficient and effective oversight of the FEHBP by enhancing the ability of auditors and investigators
to identify improper payments. The OIG is also assisting OPM with plans for an FEHBP data warehouse.
Another challenge facing the OIG is the oversight of the vast OPM revolving fund programs, most notably the Federal Investigative
Services, responsible for the Federal background investigations which have significant national security implications. The
revolving fund programs are projected to spend over $1.9 billion in 2013.
The FY 2013 Budget includes funds associated with OPM's implementation of the Patient Protection and Affordable Care Act (ACA),
including the Indian Health Care Improvement Reauthorization and Extension Act of 2009 (IHCIA), which was enacted as part
of the ACA. The OIG is currently working with OPM on its implementation of the ACA. The OIG will also be partnering with
the Department of Health and Human Services to implement the Level Playing Field provisions of the ACA. OPM recognized the
OIGs role in this area and has asked OIG to work closely with them. These provisions will impact the drafting of the Multi-State
Plan Program (MSPP) contracts in the area of fraud and abuse control requirements and will impact the ability of the OIG to
provide oversight to the MSPP.
Object Classification (in millions of dollars)
Identification code 24–0400–0–1–805
2011 actual
2012 est.
2013 est.
Direct obligations:
11.1
Personnel compensation: Full-time permanent
2
2
3
12.1
Civilian personnel benefits
1
1
1
99.0
Direct obligations
3
3
4
99.0
Reimbursable obligations
20
21
21
99.9
Total new obligations
23
24
25
Employment Summary
Identification code 24–0400–0–1–805
2011 actual
2012 est.
2013 est.
1001
Direct civilian full-time equivalent employment
7
17
23
2001
Reimbursable civilian full-time equivalent employment
119
117
116
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), such sums as may be necessary. (Financial Services and General Government Appropriations Act, 2012.)
Program and Financing (in millions of dollars)
Identification code 24–0206–0–1–551
2011 actual
2012 est.
2013 est.
Obligations by program activity:
0001
Government contribution for annuitants benefits (1959 Act)
10,260
10,474
11,026
0002
Government contribution for annuitants benefits (1960 Act)
1
1
0900
Total new obligations (object class 13.0)
10,260
10,475
11,027
Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
10,260
10,475
11,027
1260
Appropriations, mandatory (total)
10,260
10,475
11,027
1930
Total budgetary resources available
10,260
10,475
11,027
Change in obligated balance:
Obligated balance, start of year (net):
3000
Unpaid obligations, brought forward, Oct 1 (gross)
1,072
1,176
914
3030
Obligations incurred, unexpired accounts
10,260
10,475
11,027
3040
Outlays (gross)
–10,156
–10,737
–10,970
Obligated balance, end of year (net):
3090
Unpaid obligations, end of year (gross)
1,176
914
971
3100
Obligated balance, end of year (net)
1,176
914
971
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
10,260
10,475
11,027
Outlays, gross:
4100
Outlays from new mandatory authority
9,084
9,561
10,055
4101
Outlays from mandatory balances
1,072
1,176
915
4110
Outlays, gross (total)
10,156
10,737
10,970
4180
Budget authority, net (total)
10,260
10,475
11,027
4190
Outlays, net (total)
10,156
10,737
10,970
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 OPM in
administration of the Act.
The budget authority for this account recognizes the amounts being remitted by the U.S. Postal Service to finance a portion
of its post-1971 annuitants' health benefit costs.
2011 actual
2012 est.
2013 est.
Annuitants:
FEHB
1,861,000
1,881,000
1,901,000
(USPS non-add)
480,173
485,236
489,987
REHB
534
439
361
Total, annuitants
1,861,534
1,881,439
1,901,361
Government Payment for Annuitants, Employees Health Benefits
(Legislative proposal, subject to PAYGO)
The Budget proposes that the Office of Personnel Management (OPM) be given authority to streamline pharmacy benefit contracting
within the FEHB program and leverage enrollees' purchasing power to reduce costs and obtain greater value for enrollees.
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. (Financial Services and General Government Appropriations Act, 2012.)
Program and Financing (in millions of dollars)
Identification code 24–0500–0–1–602
2011 actual
2012 est.
2013 est.
Obligations by program activity:
0001
Direct program activity
45
45
45
0900
Total new obligations (object class 25.2)
45
45
45
Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
45
45
45
1260
Appropriations, mandatory (total)
45
45
45
1930
Total budgetary resources available
45
45
45
Change in obligated balance:
Obligated balance, start of year (net):
3000
Unpaid obligations, brought forward, Oct 1 (gross)
6
6
6
3030
Obligations incurred, unexpired accounts
45
45
45
3040
Outlays (gross)
–45
–45
–45
Obligated balance, end of year (net):
3090
Unpaid obligations, end of year (gross)
6
6
6
3100
Obligated balance, end of year (net)
6
6
6
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
45
45
45
Outlays, gross:
4100
Outlays from new mandatory authority
39
39
45
4101
Outlays from mandatory balances
6
6
4110
Outlays, gross (total)
45
45
45
4180
Budget authority, net (total)
45
45
45
4190
Outlays, net (total)
45
45
45
Per P.L. 96–427, Federal Employees Group Life Insurance Act of 1980, enacted October 10, 1980, 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, and the Act of August 19, 1950 (33 U.S.C. 771–775), may hereafter
be paid out of the Civil Service Retirement and Disability Fund. (Financial Services and General Government Appropriations Act, 2012.)
Program and Financing (in millions of dollars)
Identification code 24–0200–0–1–805
2011 actual
2012 est.
2013 est.
Obligations by program activity:
0002
Payment of Government share of retirement costs
9,505
9,200
9,100
0003
Transfers for interest on unfunded liability and payment of military service annuities
21,700
22,700
22,700
0005
Spouse equity payment
76
76
76
0900
Total new obligations
31,281
31,976
31,876
Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
21,700
22,700
22,700
1200
Appropriation
9,581
9,276
9,176
1260
Appropriations, mandatory (total)
31,281
31,976
31,876
1930
Total budgetary resources available
31,281
31,976
31,876
Change in obligated balance:
3030
Obligations incurred, unexpired accounts
31,281
31,976
31,876
3040
Outlays (gross)
–31,281
–31,976
–31,876
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
31,281
31,976
31,876
Outlays, gross:
4100
Outlays from new mandatory authority
31,281
31,976
31,876
4180
Budget authority, net (total)
31,281
31,976
31,876
4190
Outlays, net (total)
31,281
31,976
31,876
Summary of Budget Authority and Outlays (in millions of dollars)
2011 actual
2012 est.
2013 est.
Enacted/requested:
Budget Authority
31,281
31,976
31,876
Outlays
31,281
31,976
31,876
Legislative proposal, not subject to PAYGO:
Budget Authority
–38
Outlays
–38
Total:
Budget Authority
31,281
31,976
31,838
Outlays
31,281
31,976
31,838
The Payment to the Civil Service Retirement and Disability Fund consists of an appropriation and a permanent indefinite authorization
to pay the Government's share of retirement costs as defined in the Civil Service Retirement Amendments of 1969 (P.L. 91–93),
the Federal Employees Retirement Act of 1986 (P.L. 99–335), and the Civil Service Retirement Spouse Equity Act of 1985 (P.L.
98–615). The payment is made directly from the General Fund of the U.S. Treasury into the Civil Service Retirement and Disability
Fund and is in addition to appropriated funds that will be contributed from agency budgets.
Current Appropriation Payment of Government share of retirement costs._P.L. 91–93 provides for an annual appropriation to amortize, over a 30-year period, all increases in Civil Service Retirement
System costs resulting from acts of Congress granting new or liberalized benefits, extensions of coverage, or pay raises,
exclusive of the effects of cost-of-living adjustments (COLAs). OPM has notified the Secretary of the Treasury each year of
such sums as may be necessary to carry out these provisions.
Permanent Indefinite Authorization._Transfers for interest on static unfunded liability and payment of military service annuities. - P.L. 91–93 also provides
permanent, indefinite authorization for the Secretary of the Treasury to transfer, on an annual basis, an amount equal to
5 percent interest on the Civil Service Retirement and Disability Funds current statutory unfunded liability, calculated based
on static economic assumptions, and annuity disbursements attributable to credit for military service.
Payments for Spouse Equity._The permanent, indefinite authorization also includes a payment in accordance with P.L. 98–615 which provides for the Secretary
of the Treasury to transfer an amount equal to the annuities granted to eligible former spouses of annuitants who died between
September 1978 and May 1985 who did not elect survivor coverage.
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, and the Act of August 19, 1950
(33 U.S.C. 771–775), may hereafter be paid out of the Civil Service Retirement and Disability Fund. (Financial Services and
General Government Appropriations Act, 2010.)
Object Classification (in millions of dollars)
Identification code 24–0200–0–1–805
2011 actual
2012 est.
2013 est.
Direct obligations:
12.1
Civilian personnel benefits
9,581
9,276
9,176
13.0
Benefits for former personnel
21,700
22,700
22,700
99.9
Total new obligations
31,281
31,976
31,876
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
2011 actual
2012 est.
2013 est.
Obligations by program activity:
0003
Transfers for interest on unfunded liability and payment of military service annuities
–38
0900
Total new obligations (object class 13.0)
–38
Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
–38
1260
Appropriations, mandatory (total)
–38
1930
Total budgetary resources available
–38
Change in obligated balance:
3030
Obligations incurred, unexpired accounts
–38
3040
Outlays (gross)
38
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
–38
Outlays, gross:
4100
Outlays from new mandatory authority
–38
4180
Budget authority, net (total)
–38
4190
Outlays, net (total)
–38
The unfunded liabilities of the Civil Service Retirement and Disability Fund (CSRDF) will be reduced by two policies included
in the Budget.
First, the President's Retirement Reform proposal, included in the President's Plan for Economic Growth and Deficit Reduction
(September 2011), would increase agency contributions to the retirement fund above and beyond those necessary to support the
accumulating benefits of their employees, and these excess funds would be applied to the unfunded liabilities of the CSRDF.
(The President's proposal to eliminate the FERS supplemental benefit for new employees will not have a measurable impact on
the balance of the CSRDF within the next 10 fiscal years.)
Second, the Administration's Phased Retirement proposal, included in the Administration's Federal Hiring Modernization Act
of 2010 (September, 2010), is designed to incent retirement-age employees to phase into their retirement status and increase
the sharing of institutional knowledge, and will also have a small but measurable impact on the CSRDF.
These impacts are not subject to PAYGO because the Treasury's General Fund would otherwise be required by law to fund these
liabilities.
Flexible Benefits Plan Reserve
Program and Financing (in millions of dollars)
Identification code 24–0800–0–1–805
2011 actual
2012 est.
2013 est.
Obligations by program activity:
0801
FSA FEDS Risk Reserve
23
24
24
0900
Total new obligations (object class 25.6)
23
24
24
Budgetary Resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
63
89
98
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
49
33
34
1850
Spending auth from offsetting collections, mand (total)
49
33
34
1930
Total budgetary resources available
112
122
132
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
89
98
108
Change in obligated balance:
3030
Obligations incurred, unexpired accounts
23
24
24
3040
Outlays (gross)
–23
–24
–24
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
49
33
34
Outlays, gross:
4100
Outlays from new mandatory authority
23
24
24
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–17
–4
–4
4123
Non-Federal sources
–32
–29
–30
4130
Offsets against gross budget authority and outlays (total)
–49
–33
–34
4170
Outlays, net (mandatory)
–26
–9
–10
4190
Outlays, net (total)
–26
–9
–10
This account contains reserve resources required under the Office of Personnel Management's contract with the administrator
of the Flexible Benefits program. This account is funded by payments from Federal agencies based on the participation of
their employees in the program and from net forfeitures, as authorized by the National Defense Authorization Act for Fiscal
Year 2004 (P.L. 108–136). Account assets are available to indemnify the administrator when benefit payments exceed contributions,
and for program enhancements.
Object Classification (in millions of dollars)
Identification code 24–0800–0–1–805
2011 actual
2012 est.
2013 est.
99.0
Reimbursable obligations
23
24
24
Postal Service Retiree Health Benefits Fund
Special and Trust Fund Receipts (in millions of dollars)
Identification code 24–5391–0–2–551
2011 actual
2012 est.
2013 est.
0100
Balance, start of year
42,115
43,707
46,826
Receipts:
0240
Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund
3,176
3,339
0241
Earnings on Investments, Postal Service Retiree Health Benefits Fund
1,592
1,790
1,892
0242
Earnings on Investments, Postal Service Retiree Health Benefits Fund
–119
0243
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
11,100
5,600
0244
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
–10,344
–4,724
0299
Total receipts and collections
1,592
5,722
5,988
0400
Total: Balances and collections
43,707
49,429
52,814
Appropriations:
0500
Postal Service Retiree Health Benefits Fund
–1,592
–12,890
–7,492
0501
Postal Service Retiree Health Benefits Fund
1,592
12,890
7,492
0502
Postal Service Retiree Health Benefits Fund
7,168
1,504
0503
Postal Service Retiree Health Benefits Fund
–9,771
–4,416
0599
Total appropriations
–2,603
–2,912
0799
Balance, end of year
43,707
46,826
49,902
Program and Financing (in millions of dollars)
Identification code 24–5391–0–2–551
2011 actual
2012 est.
2013 est.
Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
1,592
12,890
7,492
1235
Appropriations precluded from obligation
–1,592
–12,890
–7,492
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
42,115
43,708
56,597
5001
Total investments, EOY: Federal securities: Par value
43,708
56,597
64,089
The Postal Accountability and Enhancement Act (P.L.109–435) created the Postal Service Retiree Health Benefits Fund to help
fully fund the Postal Service's retiree (annuitant) health benefits liabilities.
This account receives from the Postal Service: 1) the pension savings provided to the Postal Service by the Postal Civil Service
Retirement System Funding Reform Act of 2003 (P.L.108–18) that were held in escrow during 2006; 2) payments defined within
P.L. 109–435, and modified by P.L. 111–68, to begin the liquidation of the Postal Service's unfunded liability for post-retirement
health benefits; and 3) beginning in 2017, payments for the actuarial cost of Postal Service contributions for the post-retirement
health benefits for its current employees. This account also receives any surplus resources of the Civil Service Retirement
and Disability Fund that are not needed to finance future retirement benefits under the Civil Service Retirement System to
current or former employees of the Postal Service that are attributable to civilian employment with the Postal Service.
As a result of this health benefits financing system, beginning in 2017, the Postal Service will cease to pay annual premium
costs for its post-1971 current annuitants directly to the Employees and Retired Employees Health Benefits Fund. Instead,
these premium payments will be paid from amounts that the Postal Service remits to this fund. Payments for a proportion of
the premium costs of Postal Service annuitants' pre-1971 service would continue to be paid by the General Fund of the Treasury
through the Government Payment for Annuitants, Employees Health Benefits account.
Postal Service Retiree Health Benefits Fund
(Legislative proposal, subject to PAYGO)
Program and Financing (in millions of dollars)
Identification code 24–5391–4–2–551
2011 actual
2012 est.
2013 est.
Budgetary Resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
2,603
Budget authority:
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
–7,168
–1,504
1235
Appropriations precluded from obligation
9,771
4,416
1260
Appropriations, mandatory (total)
2,603
2,912
1930
Total budgetary resources available
2,603
5,515
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
2,603
5,515
Change in obligated balance:
Obligated balance, start of year (net):
3000
Unpaid obligations, brought forward, Oct 1 (gross)
–2,603
3040
Outlays (gross)
–2,603
–2,912
Obligated balance, end of year (net):
3090
Unpaid obligations, end of year (gross)
–2,603
–5,515
3100
Obligated balance, end of year (net)
–2,603
–5,515
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
2,603
2,912
Outlays, gross:
4100
Outlays from new mandatory authority
2,603
2,912
4180
Budget authority, net (total)
2,603
2,912
4190
Outlays, net (total)
2,603
2,912
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
–9,771
5001
Total investments, EOY: Federal securities: Par value
–9,771
–14,187
Under current law, from 2012 to 2016, USPS must make a stream of payments set in statute in 2006 toward paying down retiree
health benefit unfunded liabilities, as well as pay annual Federal Employees Health Benefits Program premiums for current
retirees. Also under current law, starting in 2017, USPS must pay the per capita accruing costs (or normal cost) to fund future
retiree health benefits of current employees and a 40-year amortization of the remaining UFL for current retirees.
The Budget proposes to shift how the Postal Service (USPS) pre-funds its retiree health benefits unfunded liability (UFL).
Under the proposal, starting in 2012, USPS would pay the normal costs for the future retiree health benefits of current employees
and also a stream of payments associated with paying down the remaining UFL for current retirees. Further, the Budget would
provide USPS temporary financial relief as the 2012 ($5.5 billion deferred from 2011 and $5.6 billion in 2012) and 2013 ($5.6
billion) UFL payments would be adjusted so that USPS would pay through 2013 a total of $14.1 billion less than what it would
have paid to this Fund under current law. USPS would make up this $14.1 billion payment to the Fund by paying larger amounts
in future years through the 40-year amortization of the remaining UFL that starts in 2017.
This proposal provides the following benefits to USPS: 1) USPS would be provided temporary financial relief in the form of
lower payments in 2012 and 2013; 2) The new calculations of normal cost and UFL are based on new actuarial assumptions that
reflect that USPS has fewer employees than in 2006, when the pre-funding mechanism was originally adopted therefore the actual
annual payments for the normal costs would be reset each year based on the number of USPS employees; 3) This Fund would pay
the premiums for current USPS retirees now, rather than starting in 2017- this accelerates what would have occurred anyway
in 2017 under current law. See also the Postal Service section of this Appendix for information on this proposal.
Revolving Fund
Program and Financing (in millions of dollars)
Identification code 24–4571–0–4–805
2011 actual
2012 est.
2013 est.
Obligations by program activity:
0801
Talent services
864
750
622
0802
Investigation services
1,139
999
1,153
0803
Leadership capacity services
45
0804
Enterprise human resources integration
75
78
68
0805
USAJOBS/PMF
21
13
16
0900
Total new obligations
2,144
1,840
1,859
Budgetary Resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
694
413
517
1021
Recoveries of prior year unpaid obligations
63
1050
Unobligated balance (total)
757
413
517
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
2,001
1,944
1,848
1801
Change in uncollected payments, Federal sources
–201
1850
Spending auth from offsetting collections, mand (total)
1,800
1,944
1,848
1900
Budget authority (total)
1,800
1,944
1,848
1930
Total budgetary resources available
2,557
2,357
2,365
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
413
517
506
Change in obligated balance:
Obligated balance, start of year (net):
3000
Unpaid obligations, brought forward, Oct 1 (gross)
1,047
1,140
1,036
3010
Uncollected pymts, Fed sources, brought forward, Oct 1
–1,172
–971
–971
3020
Obligated balance, start of year (net)
–125
169
65
3030
Obligations incurred, unexpired accounts
2,144
1,840
1,859
3040
Outlays (gross)
–1,988
–1,944
–1,848
3050
Change in uncollected pymts, Fed sources, unexpired
201
3080
Recoveries of prior year unpaid obligations, unexpired
–63
Obligated balance, end of year (net):
3090
Unpaid obligations, end of year (gross)
1,140
1,036
1,047
3091
Uncollected pymts, Fed sources, end of year
–971
–971
–971
3100
Obligated balance, end of year (net)
169
65
76
Budget authority and outlays, net:
Discretionary:
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
Mandatory:
4090
Budget authority, gross
1,800
1,944
1,848
Outlays, gross:
4100
Outlays from new mandatory authority
839
757
1,848
4101
Outlays from mandatory balances
1,149
1,187
4110
Outlays, gross (total)
1,988
1,944
1,848
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–2,001
–1,944
–1,848
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
201
4170
Outlays, net (mandatory)
–13
4190
Outlays, net (total)
–13
Budget Program._OPM's Revolving Fund provides financing for investigations, training, and other functions that OPM is authorized or required
to perform on a reimbursable basis. OPM programs offer the following:
OPM's Human Resources Solutions organization delivers human resources products and services to Federal agencies on a reimbursable
basis. These products and services are designed to help Federal agency customers develop leaders committed to public service
values, attract and build a top quality public sector workforce and aid in their transformation into high-performing organizations.
As a revolving fund program, HR Solutions recovers costs of operations by managing thousands of individual reimbursable agreements
from more than 150 Federal Departments and agencies for HR products and services. HR Solutions' comprehensive plan for fiscal
years 2012 and 2013 include continued delivery of the full array of HR services, including: staffing products and services
(examining, testing, recruitment and branding, and automated talent acquisition technology), human resources consulting, and
leadership training. Initiatives include implementing the recommendations of key business process reviews, implementing a
balanced scorecard framework to assess performance, and investing in research and development for enhancing current products
and services.
OPM's USAJOBS program, and more specifically the USAJOBS.gov website, has emerged over the last decade as the face of Federal
hiring. USAJOBS 3.0 fosters a comprehensive realignment of Federal recruiting and hiring. A key element to this strategy
is that the product is Government-hosted, with key enterprise components brought under full Government control, while the
Federal Government leverages innovation from the private sector. USAJOBS 3.0 has an increased capacity to provide applicants,
hiring managers, and human resource professionals with information to improve the recruitment and hiring process, as well
as provide robust and secure data standardization and sharing.
OPM's Presidents Management Fellows Program (PMF) is a leadership development program at the entry level for advanced degree
candidates. The PMF Program attracts and selects candidates with the goal of developing future government leaders. PMF provides
agencies with graduates from a variety of academic disciplines and career paths, who have a clear interest in, and commitment
to, excellence in the leadership and management of public policies and programs.
OPM's Federal Investigative Services organization provides personnel background investigative services to determine individuals
suitability for Federal civilian, military, and contract employment and eligibility for access to classified national security
information. Background investigations are performed for Federal agencies on a fee-for-service basis. Federal Investigative
Services conducts more than 90 percent of the Federal Governments background investigations concerning Federal employees,
contractors, and military members for various Federal agencies. Investigations are a critical step in the Federal hiring process,
and can affect hiring or removal decisions based on the individuals fitness and suitability for employment. Based on information
gathered in background investigations, Federal agencies also issue security clearances and place individuals in sensitive
positions involving national security or the public trust.
OPM revolving fund also partially supports the Human Resources Line of Business and Enterprise Human Resources Integration
(EHRI). The Human Resources Line of Business (HR LoB) leads the government-wide transformation of HR Information Technology
by focusing on modernization, integration, and performance assessment of shared service centers for HR and payroll. The HR
LoB is a model for cross-agency collaboration which achieves HR service delivery improvements and cost savings results. On
a fee-for-service basis, the EHRI program provides Federal agencies with an electronic official personnel folder (eOPF) system,
as well as workforce analysis and other analytical tools. The eOPF is a web-based application that is capable of storing,
processing, and displaying the OPFs of all current, separated, and retired Federal Employees. The system will replace the
existing manual HR process by automating the Federal Governments HR processes and thereby creating a streamlined Federal HR
system for all Federal Employees. The analytical tools streamline and automate the electronic exchange of standardized HR
data and provide comprehensive workforce analysis, forecasting, and reporting capabilities across the Executive Branch for
the strategic management of human resources.
Financing._OPM's revolving fund account gains spending authority from agreements with other Federal agencies who are seeking the following
services: Human Resources Solutions provides a multitude of HR services to other Federal agencies, which include consulting
services, training, staffing programs, vendor management, and administrative law judge services. Individual pricing and fee
structures for HR Solutions offerings differ because the business models for each of its products and services vary. USAJOBS
is financed by an annual fee assessed to Federal agencies. The fee is based on the Federal agency's pro rata share of total
Federal government FTE population supported, as provided in the Central Personnel Data File (CPDF). PMF Program assesses a
fixed fee for each fellow hired by a Federal agency. The Federal Investigative Services provides personnel background investigative
services on a fixed price basis to determine individual's fitness or suitability for Federal civilian, military, and contract
employment and/or eligibility for a security clearance. EHRI provides two primary service offerings on a fee-for-service basis:
the electronic Official Personnel Folder (eOPF), including deployment and hosting services, and a suite of analytical tools
enabling agencies to perform workforce analysis and forecasting. EHRI provides customized eOPF systems to other agencies at
additional cost, in which the customer pays for ongoing eOPF maintenance. The pricing structure for eOPF maintenance is a
fixed price per license (i.e., electronic folder) and is based on the number of active users at the customer agency. The HR
LOB has established public and private Shared Service Centers (SSCs) to provide technology solutions to support multiple agencies
with HR information technology and HR services and is financed in part by agency contributions from partner agencies.
Operating Results._In fiscal year 2011, OPM's revolving fund businesses revenue total was $1.989B and the expenses total was $1.986B which provided
a net gain on operations of $3 million. The cumulative retained income on was $357M. The following revolving fund programs
will utilize the resources as follows: The Federal Investigative Services will continue to improve the automation of the background
investigation process, USAJOBS will continue the development of the enterprise integration components which will allow agencies
the flexibility to connect relevant public and private assessment, on-boarding, and recruitment tools to enhance the functionality
of the USAJOBS system, and Human Resources Solutions will invest in research and development for enhance product and services
to meet customer demand.
Object Classification (in millions of dollars)
Identification code 24–4571–0–4–805
2011 actual
2012 est.
2013 est.
Reimbursable obligations:
Personnel compensation:
11.1
Full-time permanent
239
205
227
11.5
Other personnel compensation
49
42
49
11.9
Total personnel compensation
288
247
276
12.1
Civilian personnel benefits
71
61
81
21.0
Travel and transportation of persons
30
25
23
22.0
Transportation of things
1
1
23.1
Rental payments to GSA
17
15
17
23.3
Communications, utilities, and miscellaneous charges
21
18
43
24.0
Printing and reproduction
3
2
1
25.2
Other services from non-Federal sources
1,672
1,436
1,387
26.0
Supplies and materials
8
7
6
31.0
Equipment
33
28
25
99.9
Total new obligations
2,144
1,840
1,859
Employment Summary
Identification code 24–4571–0–4–805
2011 actual
2012 est.
2013 est.
2001
Reimbursable civilian full-time equivalent employment
3,429
3,669
3,189
Trust Funds
Civil Service Retirement and Disability Fund
Special and Trust Fund Receipts (in millions of dollars)
Identification code 24–8135–0–7–602
2011 actual
2012 est.
2013 est.
0100
Balance, start of year
774,161
797,479
812,479
Adjustments:
0190
Adjustment - rounding
–1
0199
Balance, start of year
774,160
797,479
812,479
Receipts:
0200
Employee Contributions, Civil Service Retirement and Disability Fund
3,310
3,576
3,317
0201
Employee Contributions, Civil Service Retirement and Disability Fund
899
0202
District of Columbia Contributions, Civil Service Retirement and Disability Fund
30
23
20
0203
Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
651
695
747
0240
Agency Contributions, Civil Service Retirement and Disability Fund
21,018
20,987
21,262
0241
Agency Contributions, Civil Service Retirement and Disability Fund
–5
0242
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
2,182
3,874
3,933
0243
FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
474
391
329
0244
Treasury Interest, Civil Service Retirement and Disability Fund
34,998
33,546
31,972
0245
Treasury Interest, Civil Service Retirement and Disability Fund
–134
0246
General Fund Payment to the Civil Service Retirement and Disability Fund
31,281
31,976
31,876
0247
General Fund Payment to the Civil Service Retirement and Disability Fund
–38
0248
Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
50
51
52
0299
Total receipts and collections
93,994
95,119
94,230
0400
Total: Balances and collections
868,154
892,598
906,709
Appropriations:
0500
Civil Service Retirement and Disability Fund
–102
–102
–105
0501
Civil Service Retirement and Disability Fund
–93,892
–95,119
–93,508
0502
Civil Service Retirement and Disability Fund
23,318
20,552
15,582
0503
Civil Service Retirement and Disability Fund
177
0504
Civil Service Retirement and Disability Fund
–177
0505
Civil Service Retirement and Disability Fund
–898
0506
Civil Service Retirement and Disability Fund
–5,450
–4,552
0599
Total appropriations
–70,676
–80,119
–83,481
0795
Adjustment - rounding
1
0799
Balance, end of year
797,479
812,479
823,228
Program and Financing (in millions of dollars)
Identification code 24–8135–0–7–602
2011 actual
2012 est.
2013 est.
Obligations by program activity:
0001
Annuities
70,209
74,342
77,719
0002
Refunds and death claims
321
225
207
0003
Administration - operations
139
95
99
0004
Transfer to MSPB
3
3
2
0005
Administration - OIG
4
4
4
0900
Total new obligations
70,676
74,669
78,031
Budgetary Resources:
Budget authority:
Appropriations, discretionary:
1101
Appropriation (special or trust fund)
102
102
105
1160
Appropriation, discretionary (total)
102
102
105
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
93,892
95,119
93,508
1235
Portion precluded from balances
–23,318
–20,552
–15,582
1260
Appropriations, mandatory (total)
70,574
74,567
77,926
1900
Budget authority (total)
70,676
74,669
78,031
1930
Total budgetary resources available
70,676
74,669
78,031
Change in obligated balance:
Obligated balance, start of year (net):
3000
Unpaid obligations, brought forward, Oct 1 (gross)
6,222
6,368
6,719
3030
Obligations incurred, unexpired accounts
70,676
74,669
78,031
3040
Outlays (gross)
–70,530
–74,318
–77,765
Obligated balance, end of year (net):
3090
Unpaid obligations, end of year (gross)
6,368
6,719
6,985
3100
Obligated balance, end of year (net)
6,368
6,719
6,985
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
102
102
105
Outlays, gross:
4010
Outlays from new discretionary authority
38
102
105
4011
Outlays from discretionary balances
61
4020
Outlays, gross (total)
99
102
105
Mandatory:
4090
Budget authority, gross
70,574
74,567
77,926
Outlays, gross:
4100
Outlays from new mandatory authority
64,269
67,868
71,123
4101
Outlays from mandatory balances
6,162
6,348
6,537
4110
Outlays, gross (total)
70,431
74,216
77,660
4180
Budget authority, net (total)
70,676
74,669
78,031
4190
Outlays, net (total)
70,530
74,318
77,765
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
780,365
803,813
817,929
5001
Total investments, EOY: Federal securities: Par value
803,813
817,929
833,409
Summary of Budget Authority and Outlays (in millions of dollars)
2011 actual
2012 est.
2013 est.
Enacted/requested:
Budget Authority
70,676
74,669
78,031
Outlays
70,530
74,318
77,765
Legislative proposal, subject to PAYGO:
Budget Authority
5,450
5,450
Outlays
5,450
5,439
Total:
Budget Authority
70,676
80,119
83,481
Outlays
70,530
79,768
83,204
The Civil Service Retirement and Disability Fund is the oldest and largest of the four trust funds administered by the Compensation
Group. The Fund is financed and structured very differently from the other three trust funds. It is characterized by permanent
indefinite budget authority. Budget Authority is the authority to incur obligations and pay expenses which become available
to an agency during any fiscal year. Once approved, permanent budget authority is permanently available for all future years.
Indefinite budget authority is used when the precise amount of budget authority required cannot be forecast in advance and
must be thus be determined at some future point in time (e.g. when actual receipts and expenses become known).
The Civil Service Retirement and Disability Fund covers two Federal civilian retirement systems: the Civil Service Retirement
System (CSRS) established on May 22, 1920, and the Federal Employees Retirement System (FERS) established on June 6, 1986.
The Retirement Fund is a single plan even though there are two different benefit tiers and funding methods. CSRS is basically
a defined benefit plan, covering Federal employees hired prior to 1984. CSRS participants do not participate in the Social
Security system. FERS is a three-tiered pension program that uses Social Security as a base, provides an additional basic
benefit, and includes a thrift savings plan. FERS covers employees hired after 1983 and formerly CSRS-covered employees who
elected to join FERS.
The Budget proposes that the United States Patent and Trademark Office (PTO) continue to fund the full cost for retirement
benefits for PTO's employees covered under the Civil Service Retirement System.
Financing._The financing of the Retirement Fund is easily the most complex of the four trust funds. CSRS has been financed under a statutory
funding method passed by Congress in 1969. This funding method is based on the static economic assumptions of no future inflation,
no future general schedule salary increases, and a 5 percent interest rate. Under CSRS, regular employees contribute 7 percent
of pay. Law Enforcement Officers, Firefighters, and Congressional employees contribute an extra 0.5 percent of pay, and Members
of Congress an extra 1.0 percent of pay. Non-Postal Agencies match the employee contributions. Also under the static funding
method for CSRS, the Treasury pays interest on any static unfunded liabilities that are not being financed by the Postal Service.
The Treasury also makes payments to amortize, over a 30-year period, any increases in the static unfunded liability due to
salary increases for Non-Postal employees that occurred during the year, and pays for the cost of any benefits attributable
to military service for both Postal and Non-Postal employees that were paid out during the year.
FERS is funded under a dynamic entry age funding method as prescribed in Chapter 84 of Title 5, United States Code, and employees
and agencies together contribute the full amount of the dynamic normal cost. During fiscal year 2010, the dynamic normal cost
was 12.0 percent (employees share, 0.8% and employers share, 11.2%) of pay for regular employees. Effective fiscal year 2011,
the normal cost will be 12.5 percent (employees share, 0.8% and employers share, 11.5%), and for fiscal year 2012, the normal
cost is projected to be 12.7 percent (employees share, 0.8% and employers share, 11.9%). An extra 0.5 percent of pay is contributed
by Law Enforcement Officers, Firefighters, Air Traffic Controllers, Congressional employees, and Members of Congress. This
normal cost is for the defined benefit plan only, and does not include the cost of Social Security or the Thrift Plan. FERS
regular employees contribute a percentage of salary that is equal to the difference between the contribution rate for CSRS
employees, as set forth above, and the tax rate under the Old Age, Survivors and Disability Insurance (OASDI) portion of Social
Security, which currently is 6.2 percent of pay. In December of 2010, President Obama signed The Middle Class Tax Relief Act
of 2010 (Public Law 111–312), which reduced FERS employees' Social Security payroll tax rate from 6.2 to 4.2 percent for one
year.
The Budget proposes amendments to employer and employee FERS and CSRS contributions, as well as the introduction of a FERS
phased retirement program and elimination of the FERS annuity Supplement for new federal employees, described in legislative
proposal sections, below.
2011 actual
2012 est.
2013 est.
Active employees
2,831,000
2,831,000
2,831,000
Annuitants:
Employees
1,926,609
1,963,490
1,998,993
Survivors
603,428
593,092
582,726
Total, annuitants
2,530,037
2,556,582
2,581,719
Status of Funds (in millions of dollars)
Identification code 24–8135–0–7–602
2011 actual
2012 est.
2013 est.
Unexpended balance, start of year:
0100
Balance, start of year
780,384
803,848
819,199
0199
Total balance, start of year
780,384
803,848
819,199
Cash income during the year:
Current law:
Receipts:
1200
Employee Contributions, Civil Service Retirement and Disability Fund
3,310
3,576
3,317
1202
District of Columbia Contributions, Civil Service Retirement and Disability Fund
30
23
20
1203
Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
651
695
747
Offsetting receipts (intragovernmental):
1240
Agency Contributions, Civil Service Retirement and Disability Fund
21,018
20,987
21,262
1242
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
2,182
3,874
3,933
1243
FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
474
391
329
1244
Treasury Interest, Civil Service Retirement and Disability Fund
34,998
33,546
31,972
1246
General Fund Payment to the Civil Service Retirement and Disability Fund
31,281
31,976
31,876
1248
Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
50
51
52
1299
Income under present law
93,994
95,119
93,508
Proposed legislation:
Receipts:
2201
Employee Contributions, Civil Service Retirement and Disability Fund
899
Offsetting receipts (intragovernmental):
2241
Agency Contributions, Civil Service Retirement and Disability Fund
–5
2245
Treasury Interest, Civil Service Retirement and Disability Fund
–134
2247
General Fund Payment to the Civil Service Retirement and Disability Fund
–38
2299
Income under proposed legislation
722
3299
Total cash income
93,994
95,119
94,230
Cash outgo during year:
Current law:
4500
Civil Service Retirement and Disability Fund
–70,530
–74,318
–77,765
4599
Outgo under current law (-)
–70,530
–74,318
–77,765
Proposed legislation:
5500
Civil Service Retirement and Disability Fund
–5,450
–5,439
5599
Outgo under proposed legislation (-)
–5,450
–5,439
6599
Total cash outgo (-)
–70,530
–79,768
–83,204
Unexpended balance, end of year:
8700
Uninvested balance (net), end of year
35
6,720
7,850
8701
Civil Service Retirement and Disability Fund
803,813
817,929
833,409
8701
Civil Service Retirement and Disability Fund
–5,450
–11,034
8799
Total balance, end of year
803,848
819,199
830,225
Object Classification (in millions of dollars)
Identification code 24–8135–0–7–602
2011 actual
2012 est.
2013 est.
Direct obligations:
25.2
Other services from non-Federal sources
146
102
105
42.0
Insurance claims and indemnities
70,209
74,342
77,719
44.0
Refunds and death claims
321
225
207
99.9
Total new obligations
70,676
74,669
78,031
Civil Service Retirement and Disability Fund
(Legislative proposal, not subject to PAYGO)
Program and Financing (in millions of dollars)
Identification code 24–8135–2–7–602
2011 actual
2012 est.
2013 est.
Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
–177
1235
Portion precluded from balances
177
The following describes portions of three legislative proposals that are not subject to PAYGO that would impact the financing
and benefits of the Civil Service Retirement and Disability Fund (CSRDF).
The first legislative proposal, the President's Retirement Reform proposal, was presented in the President's Plan for Economic
Growth and Deficit Reduction (September 2011). It would increase employee contributions to the retirement fund by 1.2% of
pay, phased in over 3 years beginning in 2013, and retain employer contributions at current rates. The portion of employer
contributions that are not needed to fund accumulating benefits of current employees would reduce the CSRDF's unfunded liability,
and would thus reduce interest payments to the CSRDF. This proposal also included the elimination of the FERS supplemental
annuity for new FERS employees, which would reduce the normal cost of FERS benefits resulting in reduced agency contributions
to the CSRDF.
The second legislative proposal, the Administration's Phased Retirement proposal, which was included in the Administration's
Federal Hiring Modernization Act of 2010 (September, 2010), gives federal agencies an additional tool to help ensure continuity
of operations and facilitate knowledge management by allowing valued employees to transition into retirement. This proposal
would decrease agency contributions because agencies would not immediately replace individuals engaged in a phased retirement.
The third legislative proposal would provide financial relief to the United States Postal Service by refunding FERS contributions
that exceeded the projected liability for future Postal Service retirees covered under FERS. This proposal is one part of
a comprehensive Postal relief and reform proposal reflected in the Budget. This proposal decreases the amount of funds the
CSRDF would have available to invest in securities and thereby would decrease projected interest earnings of CSRDF.
These impacts are not subject to PAYGO because they reflect intragovernmental accrual and interest payments.
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
2011 actual
2012 est.
2013 est.
Obligations by program activity:
0006
USPS Refund
5,450
5,450
0900
Total new obligations (object class 44.0)
5,450
5,450
Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
898
1235
Portion precluded from balances
5,450
4,552
1260
Appropriations, mandatory (total)
5,450
5,450
1900
Budget authority (total)
5,450
5,450
1930
Total budgetary resources available
5,450
5,450
Change in obligated balance:
3030
Obligations incurred, unexpired accounts
5,450
5,450
3040
Outlays (gross)
–5,450
–5,439
Obligated balance, end of year (net):
3090
Unpaid obligations, end of year (gross)
11
3100
Obligated balance, end of year (net)
11
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
5,450
5,450
Outlays, gross:
4100
Outlays from new mandatory authority
5,450
5,450
4101
Outlays from mandatory balances
–11
4110
Outlays, gross (total)
5,450
5,439
4180
Budget authority, net (total)
5,450
5,450
4190
Outlays, net (total)
5,450
5,439
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
–5,450
5001
Total investments, EOY: Federal securities: Par value
–5,450
–11,034
The following describes portions of three legislative proposals that are subject to PAYGO that would impact the financing
and benefits of the Civil Service Retirement and Disability Fund (CSRDF).
The first legislative proposal, the President Retirement Reform proposal, was presented in the President's Plan for Economic
Growth and Deficit Reduction (September 2011). It would increase FERS employee contributions to the retirement fund by 1.2%
of pay, phased in over 3 years beginning in 2013, and retain employer contributions at current rates. The increase of receipts
from employees would score.
The second legislative proposal, the Administrations Phased Retirement proposal, which was included in the Administrations
Federal Hiring Modernization Act of 2010 (September, 2010), gives federal agencies an additional tool to help ensure continuity
of operations and facilitate knowledge management by allowing valued employees to transition into retirement. This proposal
would decrease outlays from the CSRDF by incenting some employees to delay the date of full retirement they would otherwise
choose.
Third, the Budget proposes to return to the Postal Service (USPS) surplus amounts it has paid into its Office of Personnel
Management (OPM) account for its share of Federal Employee Retirement System costs. OPM has determined this surplus, as of
September 30, 2010, is approximately $10.9 billion. Under the proposal, half of the surplus would be paid back to USPS in
2012 and the other half paid back in 2013. See also the Postal Service section of this Appendix.
Employees Life Insurance Fund
Program and Financing (in millions of dollars)
Identification code 24–8424–0–8–602
2011 actual
2012 est.
2013 est.
Obligations by program activity:
0801
Basic life insurance payments
1,491
1,573
1,648
0802
Optional life insurance payments
1,115
1,145
1,187
0803
Shenandoah life insurance payments
5
5
6
0804
Administration—OPM & OIG
2
2
2
0805
Administration—long term care
2
2
2
0900
Total new obligations (object class 25.2)
2,615
2,727
2,845
Budgetary Resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
36,747
38,783
40,834
Budget authority:
Spending authority from offsetting collections, discretionary:
1700
Collected
2
2
2
1750
Spending auth from offsetting collections, disc (total)
2
2
2
Spending authority from offsetting collections, mandatory:
1800
Collected
4,656
4,791
4,880
1801
Change in uncollected payments, Federal sources
–7
–15
8
1850
Spending auth from offsetting collections, mand (total)
4,649
4,776
4,888
1900
Budget authority (total)
4,651
4,778
4,890
1930
Total budgetary resources available
41,398
43,561
45,724
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
38,783
40,834
42,879
Change in obligated balance:
Obligated balance, start of year (net):
3000
Unpaid obligations, brought forward, Oct 1 (gross)
785
815
849
3010
Uncollected pymts, Fed sources, brought forward, Oct 1
–383
–376
–361
3020
Obligated balance, start of year (net)
402
439
488
3030
Obligations incurred, unexpired accounts
2,615
2,727
2,845
3040
Outlays (gross)
–2,585
–2,693
–2,809
3050
Change in uncollected pymts, Fed sources, unexpired
7
15
–8
Obligated balance, end of year (net):
3090
Unpaid obligations, end of year (gross)
815
849
885
3091
Uncollected pymts, Fed sources, end of year
–376
–361
–369
3100
Obligated balance, end of year (net)
439
488
516
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
2
2
2
Outlays, gross:
4010
Outlays from new discretionary authority
1
2
2
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–2
Mandatory:
4090
Budget authority, gross
4,649
4,776
4,888
Outlays, gross:
4100
Outlays from new mandatory authority
1,799
1,906
1,988
4101
Outlays from mandatory balances
785
785
819
4110
Outlays, gross (total)
2,584
2,691
2,807
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–564
–551
–554
4121
Interest on Federal securities
–1,310
–1,246
–1,306
4123
Non-Federal sources
–2,782
–2,996
–3,022
4130
Offsets against gross budget authority and outlays (total)
–4,656
–4,793
–4,882
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
7
15
–8
4160
Budget authority, net (mandatory)
–2
–2
4170
Outlays, net (mandatory)
–2,072
–2,102
–2,075
4190
Outlays, net (total)
–2,073
–2,100
–2,073
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
37,605
39,678
41,694
5001
Total investments, EOY: Federal securities: Par value
39,678
41,694
43,762
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.
The Administration proposes that PTO will fund the accruing costs associated with post-retirement life insurance benefits
for PTO's employees.
Budget program._The status of the basic (regular and optional) life insurance program on September 30 is as follows:
2011 actual
2012 est.
2013 est.
Life insurance in force (in billions of dollars):
On active employees
760.0
777.5
795.4
On retired employees
82.9
84.6
86.4
On tribal employees
0
3.0
3.0
Total
842.9
865.1
884.8
Number of participants (in thousands):
Active employees
2,589
2,624
2,660
Annuitants
1,623
1,621
1,619
Tribal employees
0
10
10
Total
4,212
4,255
4,289
Financing._Non-Postal Service employees, employees of Tribal organizations, and all retirees under 65 pay two-thirds of the premium costs
for Basic coverage; agencies and tribal organizations 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
2011 actual
2012 est.
2013 est.
Held in reserve (in millions of dollars):
Contingency reserve
320
320
320
Beneficial association program reserve
0
0
0
U.S. Treasury reserve
39,678
41,694
43,762
Total reserves
39,998
42,014
44,082
Object Classification (in millions of dollars)
Identification code 24–8424–0–8–602
2011 actual
2012 est.
2013 est.
Reimbursable obligations:
25.2
Other services from non-Federal sources
2,615
2,727
2,845
99.0
Reimbursable obligations
2,615
2,727
2,845
Employees and Retired Employees Health Benefits Funds
Program and Financing (in millions of dollars)
Identification code 24–9981–0–8–551
2011 actual
2012 est.
2013 est.
Obligations by program activity:
0801
Benefit payments
40,723
43,213
47,053
0802
Payments from OPM contingency reserve
163
350
350
0803
Government payment for annuitants (1960 Act)
1
1
1
0804
Administration - operations
16
16
15
0805
Administration - OIG
17
16
16
0806
Administration - dental and vision program
2
5
5
0900
Total new obligations (object class 25.6)
40,922
43,601
47,440
Budgetary Resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
14,070
16,587
17,746
Budget authority:
Spending authority from offsetting collections, discretionary:
1700
Collected
33
32
31
1750
Spending auth from offsetting collections, disc (total)
33
32
31
Spending authority from offsetting collections, mandatory:
1800
Collected
43,552
44,677
47,275
1801
Change in uncollected payments, Federal sources
–146
51
117
1850
Spending auth from offsetting collections, mand (total)
43,406
44,728
47,392
1900
Budget authority (total)
43,439
44,760
47,423
1930
Total budgetary resources available
57,509
61,347
65,169
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
16,587
17,746
17,729
Change in obligated balance:
Obligated balance, start of year (net):
3000
Unpaid obligations, brought forward, Oct 1 (gross)
4,130
4,417
4,529
3010
Uncollected pymts, Fed sources, brought forward, Oct 1
–2,031
–1,885
–1,936
3020
Obligated balance, start of year (net)
2,099
2,532
2,593
3030
Obligations incurred, unexpired accounts
40,922
43,601
47,440
3040
Outlays (gross)
–40,635
–43,489
–47,278
3050
Change in uncollected pymts, Fed sources, unexpired
146
–51
–117
Obligated balance, end of year (net):
3090
Unpaid obligations, end of year (gross)
4,417
4,529
4,691
3091
Uncollected pymts, Fed sources, end of year
–1,885
–1,936
–2,053
3100
Obligated balance, end of year (net)
2,532
2,593
2,638
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
33
32
31
Outlays, gross:
4010
Outlays from new discretionary authority
21
32
31
4011
Outlays from discretionary balances
11
4020
Outlays, gross (total)
32
32
31
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–33
Mandatory:
4090
Budget authority, gross
43,406
44,728
47,392
Outlays, gross:
4100
Outlays from new mandatory authority
36,483
39,041
42,765
4101
Outlays from mandatory balances
4,120
4,416
4,482
4110
Outlays, gross (total)
40,603
43,457
47,247
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–30,482
–31,306
–33,041
4121
Interest on Federal securities
–286
–362
–278
4123
Non-Federal sources
–12,784
–13,041
–13,987
4130
Offsets against gross budget authority and outlays (total)
–43,552
–44,709
–47,306
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
146
–51
–117
4160
Budget authority, net (mandatory)
–32
–31
4170
Outlays, net (mandatory)
–2,949
–1,252
–59
4190
Outlays, net (total)
–2,950
–1,220
–28
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
16,244
19,194
20,432
5001
Total investments, EOY: Federal securities: Par value
19,194
20,432
20,481
This display combines 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; 4) tribal organizations;
and 5) the related expenses of 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:
2011 actual
2012 est.
2013 est.
Active employees
1,723,000
1,719,000
1,719,000
Annuitants
1,861,000
1,881,000
1,901,000
Tribal Organizations
0
30,788
46,182
Total
3,584,000
3,630,788
3,666,182
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:
2011 actual
2012 est.
2013 est.
Uniform plan
158
130
107
Private plans
376
309
254
Total
534
439
361
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.
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, which
may be used to defray future cost increases or provide increased benefits. OPM makes payments to carriers from this reserve
whenever carrier-held reserves fall below levels prescribed by OPM regulations or when carriers can demonstrate good cause
such as unexpected claims experience or variations from expected community rates.
The Budget proposes that the Patent and Trademark Office continue to fund the accruing costs associated with post-retirement
health benefits for its employees. The Budget also proposes that the Office of Personnel Management (OPM) be given authority
to streamline pharmacy benefit contracting within the FEHB program and leverage enrollees' purchasing power to reduce costs
and obtain greater value for enrollees.
Status of Funds (in millions of dollars)
Identification code 24–9981–0–8–551
2011 actual
2012 est.
2013 est.
Unexpended balance, start of year:
0100
Balance, start of year
16,171
19,121
20,341
0199
Total balance, start of year
16,171
19,121
20,341
Cash income during the year:
Current law:
Offsetting collections:
1280
Federal sources, Discretionary
33
1281
Federal sources, Mandatory
286
362
278
1282
Interest on Federal securities
12,784
13,041
13,987
1283
Non-Federal sources, Mandatory
30,482
31,306
33,041
1299
Income under present law
43,585
44,709
47,306
3299
Total cash income
43,585
44,709
47,306
Cash outgo during year:
Current law:
4500
Employees and Retired Employees Health Benefits Funds
–40,635
–43,489
–47,278
4599
Outgo under current law (-)
–40,635
–43,489
–47,278
6599
Total cash outgo (-)
–40,635
–43,489
–47,278
Unexpended balance, end of year:
8700
Uninvested balance (net), end of year
–73
–91
–112
8701
Employees and Retired Employees Health Benefits Funds
19,194
20,432
20,481
8799
Total balance, end of year
19,121
20,341
20,369
Object Classification (in millions of dollars)
Identification code 24–9981–0–8–551
2011 actual
2012 est.
2013 est.
Reimbursable obligations:
25.6
Medical care
40,922
43,601
47,440
99.0
Reimbursable obligations
40,922
43,601
47,440
GENERAL FUND RECEIPT ACCOUNT
(in millions of dollars)
2011 actual
2012 est.
2013 est.
Offsetting receipts from the public:
24–322000
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts: Enacted/requested
5
2
2
General Fund Offsetting receipts from the public
5
2
2
This account represents general miscellaneous receipts of the Office of Personnel Management and receipts that must be returned
to the General Fund of the Treasury.