[Appendix]
[Detailed Budget Estimates by Agency]
[Office of Personnel Management]
[From the U.S. Government Printing Office, www.gpo.gov]



   
      
      
         OFFICE OF PERSONNEL MANAGEMENT                                                                                           
            
         
      
      
   
   
      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 24â0100â0â1â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
                  â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
                  â104
                  â110
                  â110
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  21
                  58
                  â71
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  363
                  218
                  205
               
               
                  3031
                  Obligations incurred, expired accounts
                  1
                  
                  
               
               
                  3040
                  Outlays (gross)
                  â312
                  â347
                  â215
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  â37
                  
                  
               
               
                  3051
                  Change in uncollected pymts, Fed sources, expired
                  31
                  
                  
               
               
                  3081
                  Recoveries of prior year unpaid obligations, expired
                  â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
                  â110
                  â110
                  â110
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  58
                  â71
                  â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
                  â246
                  â113
                  â115
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â37
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  22
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 24â0100â0â1â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 24â0100â0â1â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 24â0400â0â1â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
                  â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
                  â7
                  â9
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  â2
                  â3
                  â3
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  23
                  24
                  25
               
               
                  3040
                  Outlays (gross)
                  â22
                  â24
                  â30
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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
                  â9
                  â9
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  â3
                  â3
                  â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
                  â20
                  â21
                  â21
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 24â0400â0â1â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 24â0400â0â1â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 BenefitsFor 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 24â0206â0â1â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)
                  â10,156
                  â10,737
                  â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 InsuranceFor 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 24â0500â0â1â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)
                  â45
                  â45
                  â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. 96â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 FundFor 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. 771â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 24â0200â0â1â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)
                  â31,281
                  â31,976
                  â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
                  
                  
                  â38
               
               
                  
                  Outlays
                  
                  
                  â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. 91â93),
            the Federal Employees Retirement Act of 1986 (P.L. 99â335), and the Civil Service Retirement Spouse Equity Act of 1985 (P.L.
            98â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. 91â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. 91â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. 98â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. 771â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 24â0200â0â1â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 24â0200â2â1â805
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0003
                  Transfers for interest on unfunded liability and payment of military service annuities
                  
                  
                  â38
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 13.0)
                  
                  
                  â38
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â38
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  â38
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â38
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  
                  
                  â38
               
               
                  3040
                  Outlays (gross)
                  
                  
                  38
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â38
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â38
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â38
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â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 24â0800â0â1â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)
                  â23
                  â24
                  â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
                  â17
                  â4
                  â4
               
               
                  4123
                  Non-Federal sources
                  â32
                  â29
                  â30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â49
                  â33
                  â34
               
               
                  4170
                  Outlays, net (mandatory)
                  â26
                  â9
                  â10
               
               
                  4190
                  Outlays, net (total)
                  â26
                  â9
                  â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. 108â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 24â0800â0â1â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 24â5391â0â2â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
                  
                  
                  â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
                  
                  â10,344
                  â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
                  â1,592
                  â12,890
                  â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
                  
                  â9,771
                  â4,416
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  
                  â2,603
                  â2,912
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  43,707
                  46,826
                  49,902
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 24â5391â0â2â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
                  â1,592
                  â12,890
                  â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.109â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.108â18) that were held in escrow during 2006; 2) payments defined within
            P.L. 109â435, and modified by P.L. 111â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 24â5391â4â2â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)
                  
                  â7,168
                  â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)
                  
                  
                  â2,603
               
               
                  3040
                  Outlays (gross)
                  
                  â2,603
                  â2,912
               
               
                  
                  Obligated balance, end of year (net):
               
               
                  3090
                  Unpaid obligations, end of year (gross)
                  
                  â2,603
                  â5,515
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3100
                  Obligated balance, end of year (net)
                  
                  â2,603
                  â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
                  
                  
                  â9,771
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  
                  â9,771
                  â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 24â4571â0â4â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
                  â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
                  â1,172
                  â971
                  â971
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3020
                  Obligated balance, start of year (net)
                  â125
                  169
                  65
               
               
                  3030
                  Obligations incurred, unexpired accounts
                  2,144
                  1,840
                  1,859
               
               
                  3040
                  Outlays (gross)
                  â1,988
                  â1,944
                  â1,848
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  201
                  
                  
               
               
                  3080
                  Recoveries of prior year unpaid obligations, unexpired
                  â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
                  â971
                  â971
                  â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
                  â2,001
                  â1,944
                  â1,848
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  201
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â13
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â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 24â4571â0â4â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 24â4571â0â4â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 24â8135â0â7â602
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  774,161
                  797,479
                  812,479
               
               
                  
                  Adjustments:
               
               
                  0190
                  Adjustment - rounding
                  â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
                  
                  
                  â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
                  
                  
                  â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
                  
                  
                  â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
                  â102
                  â102
                  â105
               
               
                  0501
                  Civil Service Retirement and Disability Fund
                  â93,892
                  â95,119
                  â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
                  
                  
                  â177
               
               
                  0505
                  Civil Service Retirement and Disability Fund
                  
                  
                  â898
               
               
                  0506
                  Civil Service Retirement and Disability Fund
                  
                  â5,450
                  â4,552
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â70,676
                  â80,119
                  â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 24â8135â0â7â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
                  â23,318
                  â20,552
                  â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)
                  â70,530
                  â74,318
                  â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 111â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 24â8135â0â7â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
                  
                  
                  â5
               
               
                  2245
                  Treasury Interest, Civil Service Retirement and Disability Fund
                  
                  
                  â134
               
               
                  2247
                  General Fund Payment to the Civil Service Retirement and Disability Fund
                  
                  
                  â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
                  â70,530
                  â74,318
                  â77,765
               
               
                  4599
                  Outgo under current law (-)
                  â70,530
                  â74,318
                  â77,765
               
               
                  
                  Proposed legislation:
               
               
                  5500
                  Civil Service Retirement and Disability Fund
                  
                  â5,450
                  â5,439
               
               
                  5599
                  Outgo under proposed legislation (-)
                  
                  â5,450
                  â5,439
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  6599
                  Total cash outgo (-)
                  â70,530
                  â79,768
                  â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
                  
                  â5,450
                  â11,034
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  8799
                  Total balance, end of year
                  803,848
                  819,199
                  830,225
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 24â8135â0â7â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 24â8135â2â7â602
                  2011 actual
                  2012 est.
                  2013 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  
                  
                  â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 24â8135â4â7â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)
                  
                  â5,450
                  â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
                  
                  
                  â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
                  
                  
                  â5,450
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  
                  â5,450
                  â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 24â8424â0â8â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
                  AdministrationâOPM & OIG
                  2
                  2
                  2
               
               
                  0805
                  Administrationâ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
                  â7
                  â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
                  â383
                  â376
                  â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)
                  â2,585
                  â2,693
                  â2,809
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  7
                  15
                  â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
                  â376
                  â361
                  â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
                  â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
                  â564
                  â551
                  â554
               
               
                  4121
                  Interest on Federal securities
                  â1,310
                  â1,246
                  â1,306
               
               
                  4123
                  Non-Federal sources
                  â2,782
                  â2,996
                  â3,022
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â4,656
                  â4,793
                  â4,882
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  7
                  15
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  
                  â2
                  â2
               
               
                  4170
                  Outlays, net (mandatory)
                  â2,072
                  â2,102
                  â2,075
               
               
                  4190
                  Outlays, net (total)
                  â2,073
                  â2,100
                  â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 24â8424â0â8â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 24â9981â0â8â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
                  â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
                  â2,031
                  â1,885
                  â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)
                  â40,635
                  â43,489
                  â47,278
               
               
                  3050
                  Change in uncollected pymts, Fed sources, unexpired
                  146
                  â51
                  â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
                  â1,885
                  â1,936
                  â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
                  â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
                  â30,482
                  â31,306
                  â33,041
               
               
                  4121
                  Interest on Federal securities
                  â286
                  â362
                  â278
               
               
                  4123
                  Non-Federal sources
                  â12,784
                  â13,041
                  â13,987
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â43,552
                  â44,709
                  â47,306
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  146
                  â51
                  â117
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  
                  â32
                  â31
               
               
                  4170
                  Outlays, net (mandatory)
                  â2,949
                  â1,252
                  â59
               
               
                  4190
                  Outlays, net (total)
                  â2,950
                  â1,220
                  â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 93â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 101â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 24â9981â0â8â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
                  â40,635
                  â43,489
                  â47,278
               
               
                  4599
                  Outgo under current law (-)
                  â40,635
                  â43,489
                  â47,278
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  6599
                  Total cash outgo (-)
                  â40,635
                  â43,489
                  â47,278
               
               
                  
                  Unexpended balance, end of year:
               
               
                  8700
                  Uninvested balance (net), end of year
                  â73
                  â91
                  â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 24â9981â0â8â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:
               
               
                  24â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.