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

             <h1>OFFICE OF PERSONNEL MANAGEMENT

             </h1>

          OFFICE OF PERSONNEL MANAGEMENT

          Federal Funds
             Salaries and Expenses
             (including transfer of trust funds)For necessary expenses to carry out functions of the Office of Personnel Management (OPM) pursuant to Reorganization Plan
             Numbered 2 of 1978 and the Civil Service Reform Act of 1978, including services as authorized by 5 U.S.C. 3109; medical examinations
             performed for veterans by private physicians on a fee basis; rental of conference rooms in the District of Columbia and elsewhere;
             hire of passenger motor vehicles; not to exceed $2,500 for official reception and representation expenses; advances for reimbursements to applicable funds of OPM and the Federal
             Bureau of Investigation for expenses incurred under Executive Order No. 10422 of January 9, 1953, as amended; and payment
             of per diem and/or subsistence allowances to employees where Voting Rights Act activities require an employee to remain overnight
             at his or her post of duty, [$90,541,000] $95,757,000, of which [$6,004,000]$5,704,000 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]$1,345,000 shall remain available until expended for the Human Resources Line of Business project; and in addition, [$114,708,000]$118,578,000 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, of which $2,600,000 shall remain available until expended for a retirement case management system: 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 [2013]2014, 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.   Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 24–0100–0–1–805
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Employee Services
                      30
                      31
                      29

                      0002
                      Merit System Audit & Compliance
                      13
                      14
                      13

                      0003
                      Office of the Chief Financial Officer
                      17
                      3
                      3

                      0004
                      Office of the Chief Information Officer
                      26
                      13
                      8

                      0005
                      Executive Services
                      28
                      23
                      17

                      0006
                      Planning & Policy Analysis
                      5
                      9
                      12

                      0007
                      Health and Insurance
                      1
                      6
                      13

                      0100
                      Total direct program
                      120
                      99
                      95

                      0799
                      Total direct obligations
                      120
                      99
                      95

                      0801
                      Trust Fund activity
                      235
                      114
                      119

                      0900
                      Total new obligations
                      355
                      213
                      214

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      6
                      6
                      6

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      98
                      99
                      96

                      1160
                      Appropriation, discretionary (total)
                      98
                      99
                      96

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      228
                      114
                      119

                      1701
                      Change in uncollected payments, Federal sources
                      43

                      1750
                      Spending auth from offsetting collections, disc (total)
                      271
                      114
                      119

                      1900
                      Budget authority (total)
                      369
                      213
                      215

                      1930
                      Total budgetary resources available
                      375
                      219
                      221

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –14

                      1941
                      Unexpired unobligated balance, end of year
                      6
                      6
                      7

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      167
                      137
                      129

                      3010
                      Obligations incurred, unexpired accounts
                      355
                      213
                      214

                      3011
                      Obligations incurred, expired accounts
                      2

                      3020
                      Outlays (gross)
                      –372
                      –221
                      –236

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –15

                      3050
                      Unpaid obligations, end of year
                      137
                      129
                      107

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –110
                      –116
                      –116

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –43

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      37

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –116
                      –116
                      –116

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      57
                      21
                      13

                      3200
                      Obligated balance, end of year
                      21
                      13
                      –9

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      369
                      213
                      215

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      277
                      200
                      203

                      4011
                      Outlays from discretionary balances
                      95
                      21
                      33

                      4020
                      Outlays, gross (total)
                      372
                      221
                      236

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –254
                      –114
                      –119

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –43

                      4052
                      Offsetting collections credited to expired accounts
                      26

                      4060
                      Additional offsets against budget authority only (total)
                      –17

                      4070
                      Budget authority, net (discretionary)
                      98
                      99
                      96

                      4080
                      Outlays, net (discretionary)
                      118
                      107
                      117

                      4180
                      Budget authority, net (total)
                      98
                      99
                      96

                      4190
                      Outlays, net (total)
                      118
                      107
                      117

             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 2014 Budget will permit OPM
                to pursue long-term human resources strategies that deliver results and enhances 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 2014 Budget permits increased staffing levels to process funding to maintain timely processing of retirement
                claims and provide services to Federal annuitants.

             Policy and Planning Analysis._ Provides guidance on proposing and developing new program-related legislation, writing program regulations, and developing
                policy guidance for Federal agencies, insurance carriers and program beneficiaries.

             Healthcare and Insurance._ Administers Federal Employees Health Benefit Program (FEHBP) health benefits contracts for the Federal government, and administer
                the Federal Employee Group Life Insurance (FEGLI) program covering employees, retirees and their families.  Healthcare and
                Insurance is also responsible for implementing and overseeing Patient Protection and Affordable Care Act's Multi-State Plan
                Options.

             Federal Investigative Services._Provides investigative products and services for over one hundred Federal agencies to use as the basis for security clearance
                or suitability decisions as required by Executive Orders and other rules and regulations.  Over ninety percent of the Government's
                background investigations are provided by OPM.  This function is completely financed by payment for these services from other
                Federal agencies through OPM's Revolving Fund.

             Human Resources Solutions._Assists Federal agencies in achieving their missions by providing solutions that develop leaders, attract and build a high
                quality public sector workforce, and transform agencies into high performing organizations.  This function is completely financed
                by payment for these services from other Federal agencies through OPM's revolving fund.

          Object Classification (in millions of dollars)

                      Identification code 24–0100–0–1–805
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      70
                      44
                      50

                      11.3
                      Other than full-time permanent
                      1
                      1
                      1

                      11.5
                      Other personnel compensation
                      5
                      1
                      1

                      11.9
                      Total personnel compensation
                      76
                      46
                      52

                      12.1
                      Civilian personnel benefits
                      14
                      12
                      14

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      11
                      14
                      12

                      24.0
                      Printing and reproduction
                      4
                      1

                      25.2
                      Other services from non-Federal sources
                      12
                      24
                      15

                      26.0
                      Supplies and materials
                      1

                      31.0
                      Equipment
                      1
                      1
                      1

                      99.0
                      Direct obligations
                      120
                      99
                      95

                      99.0
                      Reimbursable obligations
                      235
                      114
                      119

                      99.9
                      Total new obligations
                      355
                      213
                      214

          Employment Summary

                      Identification code 24–0100–0–1–805
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      844
                      932
                      885

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,068
                      1,167
                      1,188

             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, [$4,232,000]$4,684,000, and in addition, not to exceed [$21,172,000]$21,340,000 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.   Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 24–0400–0–1–805
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Program oversight (audits, investigations, etc.)
                      3
                      3
                      5

                      0801
                      Reimbursable program activity
                      20
                      21
                      21

                      0900
                      Total new obligations
                      23
                      24
                      26

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1
                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      3
                      3
                      5

                      1160
                      Appropriation, discretionary (total)
                      3
                      3
                      5

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      19
                      21
                      21

                      1701
                      Change in uncollected payments, Federal sources
                      3

                      1750
                      Spending auth from offsetting collections, disc (total)
                      22
                      21
                      21

                      1900
                      Budget authority (total)
                      25
                      24
                      26

                      1930
                      Total budgetary resources available
                      25
                      25
                      27

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      1941
                      Unexpired unobligated balance, end of year
                      1
                      1
                      1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      7
                      5

                      3010
                      Obligations incurred, unexpired accounts
                      23
                      24
                      26

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –26
                      –29
                      –25

                      3050
                      Unpaid obligations, end of year
                      5

                      1

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –8
                      –9
                      –9

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –3

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –9
                      –9
                      –9

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      –1
                      –4
                      –9

                      3200
                      Obligated balance, end of year
                      –4
                      –9
                      –8

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      25
                      24
                      26

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      22
                      24
                      25

                      4011
                      Outlays from discretionary balances
                      4
                      5

                      4020
                      Outlays, gross (total)
                      26
                      29
                      25

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –21
                      –21
                      –21

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –3

                      4052
                      Offsetting collections credited to expired accounts
                      2

                      4060
                      Additional offsets against budget authority only (total)
                      –1

                      4070
                      Budget authority, net (discretionary)
                      3
                      3
                      5

                      4080
                      Outlays, net (discretionary)
                      5
                      8
                      4

                      4180
                      Budget authority, net (total)
                      3
                      3
                      5

                      4190
                      Outlays, net (total)
                      5
                      8
                      4

             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 2012, the Office of Inspector General (OIG) activities resulted in positive financial impacts of over 220 million and
                led to 54 arrests, 63 indictments, 51 criminal convictions, and 827 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 2014, 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.  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 2014.
                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 claims 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.

              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 2.0 billion in 2014.

             The 2014 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.  It has been proposed that the OIG will
                be permitted to audit and examine Multi-State Plan Program (MSPP) records and accounts that pertain to the MSPP.  The OIG
                will work with MSPP issuers to carry out audit functions of their fraud detection systems.  In addition, in keeping with our
                current oversight responsibilities, the OIG plans to review the business practices exhibited by the MSPPs and report its findings
                and recommendations to OPM for further action.

             Finally, the Administration proposes a government-wide general provision to expand the authorization of OPM's revolving fund
                for use the by OIG to audit and provide necessary oversight of that fund.

          Object Classification (in millions of dollars)

                      Identification code 24–0400–0–1–805
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      2
                      2
                      4

                      12.1
                      Civilian personnel benefits
                      1
                      1
                      1

                      99.0
                      Direct obligations
                      3
                      3
                      5

                      99.0
                      Reimbursable obligations
                      20
                      21
                      21

                      99.9
                      Total new obligations
                      23
                      24
                      26

          Employment Summary

                      Identification code 24–0400–0–1–805
                      2012 actual
                      2013 CR
                      2014 est.

                      1001
                      Direct civilian full-time equivalent employment
                      7
                      22
                      15

                      2001
                      Reimbursable civilian full-time equivalent employment
                      123
                      115
                      114

             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.   Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 24–0206–0–1–551
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Government contribution for annuitants benefits (1959 Act)
                      10,683
                      10,697
                      11,162

                      0002
                      Government contribution for annuitants benefits (1960 Act)

                      1
                      1

                      0900
                      Total new obligations (object class 13.0)
                      10,683
                      10,698
                      11,163

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      10,683
                      10,698
                      11,163

                      1260
                      Appropriations, mandatory (total)
                      10,683
                      10,698
                      11,163

                      1930
                      Total budgetary resources available
                      10,683
                      10,698
                      11,163

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,176
                      1,100
                      1,115

                      3010
                      Obligations incurred, unexpired accounts
                      10,683
                      10,698
                      11,163

                      3020
                      Outlays (gross)
                      –10,759
                      –10,683
                      –11,238

                      3050
                      Unpaid obligations, end of year
                      1,100
                      1,115
                      1,040

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,176
                      1,100
                      1,115

                      3200
                      Obligated balance, end of year
                      1,100
                      1,115
                      1,040

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      10,683
                      10,698
                      11,163

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      9,583
                      9,763
                      10,178

                      4101
                      Outlays from mandatory balances
                      1,176
                      920
                      1,060

                      4110
                      Outlays, gross (total)
                      10,759
                      10,683
                      11,238

                      4180
                      Budget authority, net (total)
                      10,683
                      10,698
                      11,163

                      4190
                      Outlays, net (total)
                      10,759
                      10,683
                      11,238

             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.

                         2012 actual
                         2013 est.
                         2014 est.

                         Annuitants:

                         FEHB
                         1,872,000
                         1,903,000
                         1,923,000

                         (USPS non-add)
                         512,000
                         475,000
                         442,000

                         REHB
                         436
                         358
                         295

                         Total, annuitants
                         1,872,436
                         1,903,358
                         1,923,295

             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.   Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 24–0500–0–1–602
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      47
                      46
                      45

                      0900
                      Total new obligations (object class 25.2)
                      47
                      46
                      45

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      47
                      46
                      45

                      1260
                      Appropriations, mandatory (total)
                      47
                      46
                      45

                      1930
                      Total budgetary resources available
                      47
                      46
                      45

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      6
                      6

                      3010
                      Obligations incurred, unexpired accounts
                      47
                      46
                      45

                      3020
                      Outlays (gross)
                      –47
                      –52
                      –45

                      3050
                      Unpaid obligations, end of year
                      6

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6
                      6

                      3200
                      Obligated balance, end of year
                      6

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      47
                      46
                      45

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      41
                      46
                      45

                      4101
                      Outlays from mandatory balances
                      6
                      6

                      4110
                      Outlays, gross (total)
                      47
                      52
                      45

                      4180
                      Budget authority, net (total)
                      47
                      46
                      45

                      4190
                      Outlays, net (total)
                      47
                      52
                      45

             Per P.L. 96–427, Federal Employees Group Life Insurance Act of 1980, enacted October 10, 1980, this appropriation finances
                the Government's share of premiums, which is one-third the cost, for Basic life insurance for annuitants retiring after December
                31, 1989, and who are less than 65 years old.

             Payment to Civil Service Retirement and Disability 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. 771–775), may hereafter
             be paid out of the Civil Service Retirement and Disability Fund.   Note.—A full-year 2013 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
                budget assumes this account is operating under the Continuing Appropriations Resolution, 2013 (P.L. 112–175). The amounts
                included for 2013 reflect the annualized level provided by the continuing resolution.
          Program and Financing (in millions of dollars)

                      Identification code 24–0200–0–1–805
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0002
                      Payment of Government share of retirement costs
                      10,694
                      9,000
                      8,900

                      0003
                      Transfers for interest on unfunded liability and payment of military service annuities
                      22,255
                      23,300
                      24,200

                      0005
                      Spouse equity payment
                      74
                      74
                      74

                      0900
                      Total new obligations
                      33,023
                      32,374
                      33,174

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      22,255
                      23,300
                      24,200

                      1200
                      Appropriation
                      10,768
                      9,074
                      8,974

                      1260
                      Appropriations, mandatory (total)
                      33,023
                      32,374
                      33,174

                      1930
                      Total budgetary resources available
                      33,023
                      32,374
                      33,174

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      33,023
                      32,374
                      33,174

                      3020
                      Outlays (gross)
                      –33,023
                      –32,374
                      –33,174

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      33,023
                      32,374
                      33,174

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      33,023
                      32,374
                      33,174

                      4180
                      Budget authority, net (total)
                      33,023
                      32,374
                      33,174

                      4190
                      Outlays, net (total)
                      33,023
                      32,374
                      33,174

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      33,023
                      32,374
                      33,174

                      Outlays
                      33,023
                      32,374
                      33,174

                      Legislative proposal, not subject to PAYGO:

                      Budget Authority

                      –34

                      Outlays

                      –34

                      Total:

                      Budget Authority
                      33,023
                      32,374
                      33,140

                      Outlays
                      33,023
                      32,374
                      33,140

             The Payment to the Civil Service Retirement and Disability Fund consists of an appropriation and a permanent indefinite authorization
                to pay the Government's share of retirement costs as defined in the Civil Service Retirement Amendments of 1969 (P.L. 91–93),
                the Federal Employees Retirement Act of 1986 (P.L. 99–335), and the Civil Service Retirement Spouse Equity Act of 1985 (P.L.
                98–615). The payment is made directly from the General Fund of the U.S. Treasury into the Civil Service Retirement and Disability
                Fund and is in addition to appropriated funds that will be contributed from agency budgets.

             Current Appropriation Payment of Government share of retirement costs._P.L. 91–93 provides for an annual appropriation to amortize, over a 30-year period, all increases in Civil Service Retirement
                System costs resulting from acts of Congress granting new or liberalized benefits, extensions of coverage, or pay raises,
                exclusive of the effects of cost-of-living adjustments (COLAs). OPM has notified the Secretary of the Treasury each year of
                such sums as may be necessary to carry out these provisions.

             Permanent Indefinite Authorization._Transfers for interest on static unfunded liability and payment of military service annuities.—P.L. 91–93 also provides permanent,
                indefinite authorization for the Secretary of the Treasury to transfer, on an annual basis, an amount equal to 5 percent interest
                on the Civil Service Retirement and Disability Funds current statutory unfunded liability, calculated based on static economic
                assumptions, and annuity disbursements attributable to credit for military service.

             Payments for Spouse Equity._The permanent, indefinite authorization also includes a payment in accordance with P.L. 98–615 which provides for the Secretary
                of the Treasury to transfer an amount equal to the annuities granted to eligible former spouses of annuitants who died between
                September 1978 and May 1985 who did not elect survivor coverage.

             Financing._The unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969, as authorized
                by 5 U.S.C. 8348, and annuities under special Acts to be credited to the Civil Service Retirement and Disability Fund, such
                sums as may be necessary: Provided, That annuities authorized by the Act of May 29, 1944, and the Act of August 19, 1950 (33 U.S.C. 771–775), may hereafter
                be paid out of the Civil Service Retirement and Disability Fund. (Financial Services and General Government Appropriations
                Act, 2010.)

          Object Classification (in millions of dollars)

                      Identification code 24–0200–0–1–805
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      12.1
                      Civilian personnel benefits
                      10,768
                      9,074
                      8,974

                      13.0
                      Benefits for former personnel
                      22,255
                      23,300
                      24,200

                      99.9
                      Total new obligations
                      33,023
                      32,374
                      33,174

             Payment to Civil Service Retirement and Disability Fund

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 24–0200–2–1–805
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0003
                      Transfers for interest on unfunded liability and payment of military service annuities

                      –34

                      0900
                      Total new obligations (object class 13.0)

                      –34

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation

                      –34

                      1260
                      Appropriations, mandatory (total)

                      –34

                      1930
                      Total budgetary resources available

                      –34

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      –34

                      3020
                      Outlays (gross)

                      34

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –34

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –34

                      4180
                      Budget authority, net (total)

                      –34

                      4190
                      Outlays, net (total)

                      –34

             The 2014 Budget contains a legislative proposal that would reduce Treasury payments to the Civil Service Retirement and Disability
                Fund for benefits payable under the Civil Service Retirement System (CSRS) and the Federal Employee Retirement System (FERS).
                The Budget proposes to Increase Existing Employee Contributions to CSRS and FERS Retirement Systems by 1.2% of salaries, phased
                in over three years, and maintain the employer's share at its current contribution rate.  Because Agency FERS Contributions
                will exceed the amount necessary to satisfy the FERS normal cost percentage, those funds will be credited to the assets of
                the Civil Service Retirement System in the CSRDF, which in turn will reduce the CSRS Unfunded Liability.

             Flexible Benefits Plan Reserve

             Program and Financing (in millions of dollars)

                      Identification code 24–0800–0–1–805
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      FSA FEDS Risk Reserve
                      4
                      23
                      24

                      0900
                      Total new obligations (object class 25.6)
                      4
                      23
                      24

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      89
                      97
                      107

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      12
                      33
                      34

                      1850
                      Spending auth from offsetting collections, mand (total)
                      12
                      33
                      34

                      1930
                      Total budgetary resources available
                      101
                      130
                      141

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      97
                      107
                      117

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      4
                      23
                      24

                      3020
                      Outlays (gross)
                      –4
                      –23
                      –24

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      12
                      33
                      34

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      4
                      23
                      24

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –4
                      –4
                      –4

                      4123
                      Non-Federal sources
                      –8
                      –29
                      –30

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –12
                      –33
                      –34

                      4170
                      Outlays, net (mandatory)
                      –8
                      –10
                      –10

                      4190
                      Outlays, net (total)
                      –8
                      –10
                      –10

             This account contains reserve resources required under the Office of Personnel Management's contract with the administrator
                of the Flexible Benefits program.  This account is funded by payments from Federal agencies based on the participation of
                their employees in the program and from net forfeitures, as authorized by the National Defense Authorization Act for Fiscal
                Year 2004 (P.L. 108–136).  Account assets are available to indemnify the administrator when benefit payments exceed contributions,
                and for program enhancements.

          Object Classification (in millions of dollars)

                      Identification code 24–0800–0–1–805
                      2012 actual
                      2013 CR
                      2014 est.

                      99.0
                      Reimbursable obligations
                      4
                      23
                      24

             Postal Service Retiree Health Benefits Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 24–5391–0–2–551
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year
                      43,707
                      45,347
                      47,347

                      Receipts:

                      0240
                      Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund

                      3,339
                      3,521

                      0241
                      Earnings on Investments, Postal Service Retiree Health Benefits Fund
                      1,640
                      1,573
                      1,528

                      0242
                      Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund

                      5,600
                      5,700

                      0243
                      Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund

                      –5,700

                      0244
                      Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund

                      –5,600

                      0299
                      Total receipts and collections
                      1,640
                      4,912
                      5,049

                      0400
                      Total: Balances and collections
                      45,347
                      50,259
                      52,396

                      Appropriations:

                      0500
                      Postal Service Retiree Health Benefits Fund
                      –1,640
                      –7,173
                      –7,228

                      0501
                      Postal Service Retiree Health Benefits Fund
                      1,640
                      7,173
                      7,228

                      0502
                      Postal Service Retiree Health Benefits Fund

                      –2,912
                      –3,199

                      0599
                      Total appropriations

                      –2,912
                      –3,199

                      0799
                      Balance, end of year
                      45,347
                      47,347
                      49,197

          Program and Financing (in millions of dollars)

                      Identification code 24–5391–0–2–551
                      2012 actual
                      2013 CR
                      2014 est.

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      1,640
                      7,173
                      7,228

                      1235
                      Appropriations precluded from obligation
                      –1,640
                      –7,173
                      –7,228

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      43,708
                      45,347
                      52,670

                      5001
                      Total investments, EOY: Federal securities: Par value
                      45,347
                      52,670
                      59,898

             The Postal Accountability and Enhancement Act (P.L. 109–435) created the Postal Service Retiree Health Benefits Fund to help
                fully fund the Postal Service's retiree (annuitant) health benefits liabilities.

             This account receives from the Postal Service:  1) the pension savings provided to the Postal Service by the Postal Civil
                Service Retirement System Funding Reform Act of 2003 (P.L. 108–18) that were held in escrow during 2006; 2) payments defined
                within P.L. 109–435, and modified by P.L. 111–68, to begin the liquidation of the Postal Service's unfunded liability for
                post-retirement health benefits; and 3) beginning in 2017, payments for the actuarial cost of Postal Service contributions
                for the post-retirement health benefits for its current employees.  This account also receives any surplus resources of the
                Civil Service Retirement and Disability Fund that are not needed to finance future retirement benefits under the Civil Service
                Retirement System to current or former employees of the Postal Service that are attributable to civilian employment with the
                Postal Service.

             As a result of this health benefits financing system, beginning in 2017, the Postal Service will cease to pay annual premium
                costs for its post-1971 current annuitants directly to the Employees and Retired Employees Health Benefits Fund.  Instead,
                these premium payments will be paid from amounts that the Postal Service remits to this fund. Payments for a proportion of
                the premium costs of Postal Service annuitants' pre-1971 service would continue to be paid by the General Fund of the Treasury
                through the Government Payment for Annuitants, Employees Health Benefits account.

             Postal Service Retiree Health Benefits Fund

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 24–5391–4–2–551
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Direct program activity

                      2,912
                      3,199

                      0900
                      Total new obligations (object class 12.1)

                      2,912
                      3,199

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1235
                      Appropriations precluded from obligation

                      2,912
                      3,199

                      1260
                      Appropriations, mandatory (total)

                      2,912
                      3,199

                      1930
                      Total budgetary resources available

                      2,912
                      3,199

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      2,912
                      3,199

                      3020
                      Outlays (gross)

                      –2,912
                      –3,199

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      2,912
                      3,199

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      2,912
                      3,199

                      4180
                      Budget authority, net (total)

                      2,912
                      3,199

                      4190
                      Outlays, net (total)

                      2,912
                      3,199

             Under the Postal Accountability and Enhancement Act of 2006 (P.L. 109–435), USPS must make a stream of payments set in statute
                through 2016 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
                unfunded liability (UFL) for current retirees. The Budget proposes to shift how the Postal Service (USPS) pre-funds its retiree
                health benefits UFL. Under the proposal, starting in 2013, 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 2013 ($5.6 billion) and 2014 ($5.7 billion) UFL payments would
                be adjusted so that USPS would pay through 2014 a total of $10.6 billion less than what it would have paid to this Fund under
                current law. USPS would make up this $10.6 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. The Budget also proposes to codify two statutory RHB prefunding
                payments that USPS defaulted on in FY 2012. These defaults, totaling $11.1 billion, are factored into the 40-year amortization
                schedule starting in 2017, but currently remain on USPSs financial statements as outstanding liabilities.

             This proposal provides the following benefits to USPS:  1) USPS would be provided temporary financial relief in the form of
                lower payments in 2013 and 2014; 2) The calculations of normal cost and UFL are based on actuarial assumptions (as of fall
                2012) that reflect USPS's employee population change since 2006, when the prefunding mechanism was originally adopted (note,
                however, that the actual annual payments for the normal costs are reset each year based on the number of USPS employees);
                3) This Fund would pay the premiums for current USPS retirees now, rather than starting in 2017—this accelerates what would
                have occurred anyway in 2017 under current law. See also the Postal Service section of this Appendix for information on this
                proposal.

             Revolving Fund

             Program and Financing (in millions of dollars)

                      Identification code 24–4571–0–4–805
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      Talent services
                      998
                      851
                      831

                      0802
                      Investigation services
                      1,045
                      1,172
                      1,189

                      0803
                      Leadership capacity services
                      36

                      0804
                      Enterprise human resources integration
                      49
                      58
                      36

                      0805
                      USAJOBS/PMF
                      18
                      11
                      11

                      0806
                      Presidential Management Fellows

                      4
                      4

                      0900
                      Total new obligations
                      2,146
                      2,096
                      2,071

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      413
                      404
                      294

                      1021
                      Recoveries of prior year unpaid obligations
                      135

                      1050
                      Unobligated balance (total)
                      548
                      404
                      294

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      2,166
                      1,986
                      1,991

                      1801
                      Change in uncollected payments, Federal sources
                      –164

                      1850
                      Spending auth from offsetting collections, mand (total)
                      2,002
                      1,986
                      1,991

                      1900
                      Budget authority (total)
                      2,002
                      1,986
                      1,991

                      1930
                      Total budgetary resources available
                      2,550
                      2,390
                      2,285

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      404
                      294
                      214

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,141
                      1,131
                      1,241

                      3010
                      Obligations incurred, unexpired accounts
                      2,146
                      2,096
                      2,071

                      3020
                      Outlays (gross)
                      –2,021
                      –1,986
                      –1,991

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –135

                      3050
                      Unpaid obligations, end of year
                      1,131
                      1,241
                      1,321

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –971
                      –807
                      –807

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      164

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –807
                      –807
                      –807

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      170
                      324
                      434

                      3200
                      Obligated balance, end of year
                      324
                      434
                      514

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      2,002
                      1,986
                      1,991

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      887
                      548
                      1,991

                      4101
                      Outlays from mandatory balances
                      1,134
                      1,438

                      4110
                      Outlays, gross (total)
                      2,021
                      1,986
                      1,991

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –2,166
                      –1,986
                      –1,991

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      164

                      4170
                      Outlays, net (mandatory)
                      –145

                      4190
                      Outlays, net (total)
                      –145

             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 (HRS) 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, HRS recovers costs of operations by managing thousands of individual reimbursable
                   agreements from more than 150 Federal Departments and agencies.  HRS will continue to provide assisted acquisition services
                   and project management to client agencies in the areas of HR Strategy, Learning Management, Recruitment & Branding, and Training.
                   HRS will serve as the program office for USA Staffing and OPM's Talent Acquisition System for Federal agencies. Also, HRS
                   will continue to partner with agencies to meet their missions by providing effective staff acquisition solutions that attract,
                   assess, and build a high-quality public sector workforce and transform agencies into high performing organizations.
    OPM's Office of the Chief Information Officer (CIO) will maintain USAJOBS, the official job site of the Federal government.
                   It is the one-stop source for Federal jobs and employment information.  The USAJOBS.gov website has emerged over the last
                   decade as the face of Federal hiring. USAJOBS 3.0 yields alignment 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. CIO will provide a centralized secure platform that helps
                   to streamline the Federal government's overall hiring process. USAJOBS will continue as a job board and a resume and document
                   repository for candidate information. It will continue to provide extensive Federal employment information to the Public,
                   coordinates recruitment information across agencies and interact with job seekers through the use of Social Media.
    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 performs 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 over 90 percent of all background investigations for the Federal government. 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. The
                   HR LoB has established public and private Shared Service Centers (SSCs) to provide technology solutions to support multiple
                   agencies with HR information technology, HR management, and back office activities. Six Federal and four private sector SSCs
                   have been selected and established to leverage economies of scale, reduce costs, and increase the quality and consistency
                   of services provided.  The EHRI program streamlines and automates the exchange of Federal Employee Human Resources (HR) information
                   Government-wide.  It has two primary components. First, the electronic Official Personnel Folder (eOPF) is a web-based application
                   that is capable of storing, processing, and displaying the eOPFs of all current, separated, and retired Federal Employees.
                   The system replaces the existing manual HR process by automating the Federal Government's HR processes and thereby creating
                   a streamlined Federal HR system for all Federal employees. The eOPF will cover the entire Executive Branch with a total user
                   population of more than 1.9M. The eOPF system is offered through a fee-for-service arrangement with implementing agencies.
                   The second component is the Data Warehouse. It consolidates multiple HR data systems into a single corporate data repository
                   in a secure environment, thereby eliminating redundancies across the Federal government. This single data source contains
                   more than 500 data elements on 1.9M Federal employees, and serves as a powerful resource for HR managers, government executives,
                   OMB, and Congress. The system also supports the collection of accurate retirement data through data feeds, and other sources,
                   by creating data standards and reporting requirements contained in the Guide to Retirement Data Reporting. Through a suite
                   of Analytic Tools offered to customer agencies, the Federal government is able to perform workforce analyses and forecasting
                   on the data contained in the Data Warehouse.
             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 2012, OPM's revolving fund businesses revenue total was $1.994B and the expenses total was $1.972B which provided
                a net gain on operations of $22 million.  The cumulative retained income was $379M. The following revolving fund programs
                will utilize the resources as follows: The Federal Investigative Services will continue to improve the automation of the background
                investigation process, USAJOBS will continue the development of the enterprise integration components which will allow agencies
                the flexibility to connect relevant public and private assessment, on-boarding, and recruitment tools to enhance the functionality
                of the USAJOBS system, and Human Resources Solutions will invest in research and development for enhance product and services
                to meet customer demand.

          Object Classification (in millions of dollars)

                      Identification code 24–4571–0–4–805
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      254
                      266
                      276

                      11.5
                      Other personnel compensation
                      14
                      16
                      16

                      11.9
                      Total personnel compensation
                      268
                      282
                      292

                      12.1
                      Civilian personnel benefits
                      78
                      82
                      84

                      21.0
                      Travel and transportation of persons
                      24
                      22
                      22

                      22.0
                      Transportation of things
                      1

                      1

                      23.1
                      Rental payments to GSA
                      19
                      19
                      20

                      23.3
                      Communications, utilities, and miscellaneous charges
                      37
                      37
                      38

                      24.0
                      Printing and reproduction
                      2
                      1
                      2

                      25.2
                      Other services from non-Federal sources
                      1,693
                      1,616
                      1,573

                      26.0
                      Supplies and materials
                      8
                      5
                      5

                      31.0
                      Equipment
                      16
                      32
                      34

                      99.9
                      Total new obligations
                      2,146
                      2,096
                      2,071

          Employment Summary

                      Identification code 24–4571–0–4–805
                      2012 actual
                      2013 CR
                      2014 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,304
                      3,278
                      3,471

          Trust Funds
             Civil Service Retirement and Disability Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 24–8135–0–7–602
                      2012 actual
                      2013 CR
                      2014 est.

                      0100
                      Balance, start of year
                      797,479
                      819,753
                      832,609

                      Receipts:

                      0200
                      Employee Contributions, Civil Service Retirement and Disability Fund
                      3,012
                      3,023
                      3,003

                      0201
                      Employee Contributions, Civil Service Retirement and Disability Fund

                      800

                      0202
                      District of Columbia Contributions, Civil Service Retirement and Disability Fund
                      28
                      19
                      17

                      0203
                      Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
                      655
                      661
                      670

                      0240
                      Agency Contributions, Civil Service Retirement and Disability Fund
                      21,484
                      21,824
                      22,190

                      0241
                      Agency Contributions, Civil Service Retirement and Disability Fund

                      –17

                      0242
                      Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
                      3,879
                      3,600
                      3,524

                      0243
                      FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
                      392
                      329
                      263

                      0244
                      Treasury Interest, Civil Service Retirement and Disability Fund
                      34,257
                      31,302
                      29,697

                      0245
                      General Fund Payment to the Civil Service Retirement and Disability Fund
                      33,023
                      32,374
                      33,174

                      0246
                      General Fund Payment to the Civil Service Retirement and Disability Fund

                      –34

                      0247
                      Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
                      50
                      51
                      52

                      0299
                      Total receipts and collections
                      96,780
                      93,183
                      93,339

                      0400
                      Total: Balances and collections
                      894,259
                      912,936
                      925,948

                      Appropriations:

                      0500
                      Civil Service Retirement and Disability Fund
                      –102
                      –91
                      –98

                      0501
                      Civil Service Retirement and Disability Fund
                      –96,677
                      –93,183
                      –92,590

                      0502
                      Civil Service Retirement and Disability Fund
                      22,273
                      15,547
                      11,381

                      0503
                      Civil Service Retirement and Disability Fund

                      –2,600
                      –4,430

                      0599
                      Total appropriations
                      –74,506
                      –80,327
                      –85,737

                      0799
                      Balance, end of year
                      819,753
                      832,609
                      840,211

          Program and Financing (in millions of dollars)

                      Identification code 24–8135–0–7–602
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0001
                      Annuities
                      73,981
                      77,352
                      80,921

                      0002
                      Refunds and death claims
                      377
                      284
                      288

                      0003
                      Administration - operations
                      142
                      85
                      92

                      0004
                      Transfer to MSPB
                      2
                      2
                      2

                      0005
                      Administration - OIG
                      4
                      4
                      4

                      0900
                      Total new obligations
                      74,506
                      77,727
                      81,307

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1101
                      Appropriation (special or trust fund)
                      102
                      91
                      98

                      1160
                      Appropriation, discretionary (total)
                      102
                      91
                      98

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      96,677
                      93,183
                      92,590

                      1235
                      Portion precluded from balances
                      –22,273
                      –15,547
                      –11,381

                      1260
                      Appropriations, mandatory (total)
                      74,404
                      77,636
                      81,209

                      1900
                      Budget authority (total)
                      74,506
                      77,727
                      81,307

                      1930
                      Total budgetary resources available
                      74,506
                      77,727
                      81,307

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      6,368
                      6,817
                      7,123

                      3010
                      Obligations incurred, unexpired accounts
                      74,506
                      77,727
                      81,307

                      3020
                      Outlays (gross)
                      –74,057
                      –77,421
                      –81,025

                      3050
                      Unpaid obligations, end of year
                      6,817
                      7,123
                      7,405

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6,368
                      6,817
                      7,123

                      3200
                      Obligated balance, end of year
                      6,817
                      7,123
                      7,405

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      102
                      91
                      98

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      43
                      91
                      98

                      4011
                      Outlays from discretionary balances
                      58

                      4020
                      Outlays, gross (total)
                      101
                      91
                      98

                      Mandatory:

                      4090
                      Budget authority, gross
                      74,404
                      77,636
                      81,209

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      67,646
                      70,804
                      74,226

                      4101
                      Outlays from mandatory balances
                      6,310
                      6,526
                      6,701

                      4110
                      Outlays, gross (total)
                      73,956
                      77,330
                      80,927

                      4180
                      Budget authority, net (total)
                      74,506
                      77,727
                      81,307

                      4190
                      Outlays, net (total)
                      74,057
                      77,421
                      81,025

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      803,813
                      826,555
                      842,276

                      5001
                      Total investments, EOY: Federal securities: Par value
                      826,555
                      842,276
                      853,789

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Budget Authority
                      74,506
                      77,727
                      81,307

                      Outlays
                      74,057
                      77,421
                      81,025

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      2,600
                      4,430

                      Outlays

                      2,600
                      4,430

                      Total:

                      Budget Authority
                      74,506
                      80,327
                      85,737

                      Outlays
                      74,057
                      80,021
                      85,455

             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 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 2012,
                   the normal cost will be 12.7 percent (employees share, 0.8% and employers share, 11.9).  On February 22, 2012, President Obama
                   signed into law Public Law (P.L.) 112–96, the Middle Class Tax Relief and Job Creation Act of 2012, which contains provisions
                   related to Federal employee retirement contributions and benefits.  P.L. 112–96 increased the FERS employe contribution rate
                   by 2.3% for FERS employees hired (or rehired with less than five years of FERS service) after December 31, 2012.  The total
                   normal rate of cost for most newly hired/rehired FERS regular employees and agencies together is still 12.7% of pay (employee
                   share, 3.1% and employer's share, 9.6%).  Effective fiscal year 2013, a weighted average normal cost was utilized to corectly
                   capture all other groups of employees and agencies normal cost rates.
    This dynamic normal cost is for the defined payment plan only and does not include the cost of Social Security or the Thrift
                   Savings 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 until recently was 4.2 percent of pay.  In December 2010, Prseident Obama signed The Middle
                   Class Tax Relief Act of 2010 (P.L. 111–312) which reduced the FERS employees' Social Security payroll tax rate from 6.2 percent
                   to 4.2 percent for two years (2011 and 2012).  The Social Security rate reduction was temporary and was not extended as part
                   of the American taxpayer Relief Act.  Therefore, the 2013 Social Security tax rate will revert back to the historical level
                   of 6.2 percent.
    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.

                         2012 actual
                         2013 est.
                         2014 est.

                         Active employees
                         2,784,000
                         2,733,000
                         2,706,000

                         Annuitants:

                         Employees
                         1,950,514
                         1,982,388
                         2,033,580

                         Survivors
                         593,770
                         581,605
                         569,971

                         Total, annuitants
                         2,544,284
                         2,563,993
                         2,603,551

          Status of Funds (in millions of dollars)

                      Identification code 24–8135–0–7–602
                      2012 actual
                      2013 CR
                      2014 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      803,848
                      826,571
                      839,733

                      0199
                      Total balance, start of year
                      803,848
                      826,571
                      839,733

                      Cash income during the year:

                      Current law:

                      Receipts:

                      1200
                      Employee Contributions, Civil Service Retirement and Disability Fund
                      3,012
                      3,023
                      3,003

                      1202
                      District of Columbia Contributions, Civil Service Retirement and Disability Fund
                      28
                      19
                      17

                      1203
                      Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
                      655
                      661
                      670

                      Offsetting receipts (intragovernmental):

                      1240
                      Agency Contributions, Civil Service Retirement and Disability Fund
                      21,484
                      21,824
                      22,190

                      1242
                      Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
                      3,879
                      3,600
                      3,524

                      1243
                      FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
                      392
                      329
                      263

                      1244
                      Treasury Interest, Civil Service Retirement and Disability Fund
                      34,257
                      31,302
                      29,697

                      1245
                      General Fund Payment to the Civil Service Retirement and Disability Fund
                      33,023
                      32,374
                      33,174

                      1247
                      Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
                      50
                      51
                      52

                      1299
                      Income under present law
                      96,780
                      93,183
                      92,590

                      Proposed legislation:

                      Receipts:

                      2201
                      Employee Contributions, Civil Service Retirement and Disability Fund

                      800

                      Offsetting receipts (intragovernmental):

                      2241
                      Agency Contributions, Civil Service Retirement and Disability Fund

                      –17

                      2246
                      General Fund Payment to the Civil Service Retirement and Disability Fund

                      –34

                      2299
                      Income under proposed legislation

                      749

                      3299
                      Total cash income
                      96,780
                      93,183
                      93,339

                      Cash outgo during year:

                      Current law:

                      4500
                      Civil Service Retirement and Disability Fund
                      –74,057
                      –77,421
                      –81,025

                      4599
                      Outgo under current law (-)
                      –74,057
                      –77,421
                      –81,025

                      Proposed legislation:

                      5500
                      Civil Service Retirement and Disability Fund

                      –2,600
                      –4,430

                      5599
                      Outgo under proposed legislation (-)

                      –2,600
                      –4,430

                      6599
                      Total cash outgo (-)
                      –74,057
                      –80,021
                      –85,455

                      Unexpended balance, end of year:

                      8700
                      Uninvested balance (net), end of year
                      16
                      –2,543
                      –6,172

                      8701
                      Civil Service Retirement and Disability Fund
                      826,555
                      842,276
                      853,789

                      8799
                      Total balance, end of year
                      826,571
                      839,733
                      847,617

          Object Classification (in millions of dollars)

                      Identification code 24–8135–0–7–602
                      2012 actual
                      2013 CR
                      2014 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      148
                      91
                      98

                      42.0
                      Insurance claims and indemnities
                      73,981
                      77,352
                      80,921

                      44.0
                      Refunds and death claims
                      377
                      284
                      288

                      99.9
                      Total new obligations
                      74,506
                      77,727
                      81,307

             Civil Service Retirement and Disability Fund

             (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 24–8135–4–7–602
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0006
                      USPS Refund

                      2,600
                      4,430

                      0900
                      Total new obligations (object class 44.0)

                      2,600
                      4,430

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1203
                      Appropriation (previously unavailable)

                      2,600
                      4,430

                      1260
                      Appropriations, mandatory (total)

                      2,600
                      4,430

                      1930
                      Total budgetary resources available

                      2,600
                      4,430

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      2,600
                      4,430

                      3020
                      Outlays (gross)

                      –2,600
                      –4,430

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      2,600
                      4,430

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      2,600
                      4,430

                      4180
                      Budget authority, net (total)

                      2,600
                      4,430

                      4190
                      Outlays, net (total)

                      2,600
                      4,430

             The Budget proposes to return to the United States 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, and requires that OPM calculate these
                costs using factors specific to the demographics of the Postal Service workforce. OPM has determined this surplus, as of September
                30, 2011, and based on government-wide demographic assumptions, is approximately $2.6 billion. Given the amount of time necessary
                for OPM to re-calculate this surplus to account for Postal-specific factors, the Budget would provide the current OPM calculation
                in 2013, and the remainder of any recalculated surplus in 2014 and 2015.  Until OPM has re-calculated the surplus amount using
                Postal-specific factors, the Budget assumes as a placeholder a total surplus of $11.5 billion, as estimated by the Postal
                Service Office of Inspector General in December 2012 (and based on USPS investment returns, salary growth rates, cost of living
                adjustments granted to Postal retirees, and Postal Service demographic trends). See also the Postal Service section of this
                Appendix.

             The 2014 Budget also contains a legislative proposal that impacts the financing and benefits payable under the Civil Service
                Retirement System. The Budget proposes to Increase Existing Employee Contributions to CSRS and FERS Retirement Systems by
                1.2% of salaries phased in over three years. This proposal would increase the normal cost for employees and maintain the employers
                share at its current contribution rate. This proposal is projected to save the Federal Government approximately $20 Billion
                dollars over a ten-year period (2014 through 2023).

             Employees Life Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 24–8424–0–8–602
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      Basic life insurance payments
                      1,569
                      1,575
                      1,623

                      0802
                      Optional life insurance payments
                      1,143
                      1,121
                      1,145

                      0803
                      Shenandoah life insurance payments
                      1
                      1
                      1

                      0804
                      Administration—OPM & OIG
                      2
                      5
                      6

                      0805
                      Administration—long term care
                      2
                      2
                      2

                      0900
                      Total new obligations (object class 25.2)
                      2,717
                      2,704
                      2,777

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      38,782
                      40,326
                      42,180

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      2
                      5
                      6

                      1750
                      Spending auth from offsetting collections, disc (total)
                      2
                      5
                      6

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      4,255
                      4,594
                      4,089

                      1801
                      Change in uncollected payments, Federal sources
                      4
                      –41
                      3

                      1850
                      Spending auth from offsetting collections, mand (total)
                      4,259
                      4,553
                      4,092

                      1900
                      Budget authority (total)
                      4,261
                      4,558
                      4,098

                      1930
                      Total budgetary resources available
                      43,043
                      44,884
                      46,278

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      40,326
                      42,180
                      43,501

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      815
                      858
                      719

                      3010
                      Obligations incurred, unexpired accounts
                      2,717
                      2,704
                      2,777

                      3020
                      Outlays (gross)
                      –2,674
                      –2,843
                      –2,760

                      3050
                      Unpaid obligations, end of year
                      858
                      719
                      736

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –376
                      –380
                      –339

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –4
                      41
                      –3

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –380
                      –339
                      –342

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      439
                      478
                      380

                      3200
                      Obligated balance, end of year
                      478
                      380
                      394

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      2
                      5
                      6

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      1
                      5
                      6

                      4011
                      Outlays from discretionary balances
                      1
                      1

                      4020
                      Outlays, gross (total)
                      2
                      6
                      6

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      Mandatory:

                      4090
                      Budget authority, gross
                      4,259
                      4,553
                      4,092

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1,858
                      2,022
                      2,077

                      4101
                      Outlays from mandatory balances
                      814
                      815
                      677

                      4110
                      Outlays, gross (total)
                      2,672
                      2,837
                      2,754

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –550
                      –517
                      –515

                      4121
                      Interest on Federal securities
                      –1,028
                      –1,474
                      –950

                      4123
                      Non-Federal sources
                      –2,679
                      –2,605
                      –2,630

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –4,257
                      –4,596
                      –4,095

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –4
                      41
                      –3

                      4160
                      Budget authority, net (mandatory)
                      –2
                      –2
                      –6

                      4170
                      Outlays, net (mandatory)
                      –1,585
                      –1,759
                      –1,341

                      4180
                      Budget authority, net (total)

                      3

                      4190
                      Outlays, net (total)
                      –1,583
                      –1,753
                      –1,335

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      39,678
                      41,250
                      41,522

                      5001
                      Total investments, EOY: Federal securities: Par value
                      41,250
                      41,522
                      42,843

             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:

                         2012 actual
                         2013 est.
                         2014 est.

                         Life insurance in force (in billions of dollars):

                         On active employees
                         741.6
                         735.7
                         729.9

                         On retired employees
                         84.6
                         86.8
                         89.0

                         On tribal employees
                         0
                         0.3
                         0.6

                         Total
                         826.2
                         822.8
                         819.5

                         Number of participants (in thousands):

                         Active employees
                         2,429
                         2,395
                         2,362

                         Annuitants
                         1,639
                         1,655
                         1,671

                         Tribal employees
                         0
                         1
                         2

                         Total
                         4,068
                         4,051
                         4,036

             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
                         2012 actual
                         2013 est.
                         2014 est.

                         Held in reserve (in millions of dollars):

                         Contingency reserve
                         305
                         305
                         305

                         Beneficial association program reserve
                         0
                         0
                         0

                         U.S. Treasury reserve
                         40,770
                         42,624
                         42,965

                         Total reserves
                         41,075
                         42,929
                         43,270

          Object Classification (in millions of dollars)

                      Identification code 24–8424–0–8–602
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      25.2
                      Other services from non-Federal sources
                      2,717
                      2,704
                      2,777

                      99.0
                      Reimbursable obligations
                      2,717
                      2,704
                      2,777

             Employees and Retired Employees Health Benefits Funds

             Program and Financing (in millions of dollars)

                      Identification code 24–9981–0–8–551
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0801
                      Benefit payments
                      42,602
                      45,051
                      47,492

                      0802
                      Payments from OPM contingency reserve
                      155
                      300
                      300

                      0803
                      Government payment for annuitants (1960 Act)
                      1
                      1
                      1

                      0804
                      Administration - operations
                      16
                      24
                      21

                      0805
                      Administration - OIG
                      17
                      17
                      17

                      0806
                      Administration - dental and vision program
                      11
                      17
                      17

                      0900
                      Total new obligations (object class 25.6)
                      42,802
                      45,410
                      47,848

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      16,587
                      18,510
                      19,109

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      33
                      41
                      38

                      1750
                      Spending auth from offsetting collections, disc (total)
                      33
                      41
                      38

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      44,651
                      45,912
                      47,992

                      1801
                      Change in uncollected payments, Federal sources
                      41
                      56
                      92

                      1850
                      Spending auth from offsetting collections, mand (total)
                      44,692
                      45,968
                      48,084

                      1900
                      Budget authority (total)
                      44,725
                      46,009
                      48,122

                      1930
                      Total budgetary resources available
                      61,312
                      64,519
                      67,231

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      18,510
                      19,109
                      19,383

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4,418
                      4,622
                      4,687

                      3010
                      Obligations incurred, unexpired accounts
                      42,802
                      45,410
                      47,848

                      3020
                      Outlays (gross)
                      –42,598
                      –45,345
                      –47,814

                      3050
                      Unpaid obligations, end of year
                      4,622
                      4,687
                      4,721

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1,885
                      –1,926
                      –1,982

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –41
                      –56
                      –92

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1,926
                      –1,982
                      –2,074

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,533
                      2,696
                      2,705

                      3200
                      Obligated balance, end of year
                      2,696
                      2,705
                      2,647

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      33
                      41
                      38

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      20
                      41
                      38

                      4011
                      Outlays from discretionary balances
                      13

                      4020
                      Outlays, gross (total)
                      33
                      41
                      38

                      Mandatory:

                      4090
                      Budget authority, gross
                      44,692
                      45,968
                      48,084

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      38,159
                      40,684
                      43,109

                      4101
                      Outlays from mandatory balances
                      4,406
                      4,620
                      4,667

                      4110
                      Outlays, gross (total)
                      42,565
                      45,304
                      47,776

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Policy Program [OIG]
                      –31,452
                      –32,185
                      –33,597

                      4121
                      Interest on Federal securities
                      –163
                      –321
                      –239

                      4123
                      Non-Federal sources
                      –13,069
                      –13,447
                      –14,194

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –44,684
                      –45,953
                      –48,030

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –41
                      –56
                      –92

                      4160
                      Budget authority, net (mandatory)
                      –33
                      –41
                      –38

                      4170
                      Outlays, net (mandatory)
                      –2,119
                      –649
                      –254

                      4190
                      Outlays, net (total)
                      –2,086
                      –608
                      –216

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      19,194
                      21,261
                      21,563

                      5001
                      Total investments, EOY: Federal securities: Par value
                      21,261
                      21,563
                      21,828

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Enacted/requested:

                      Outlays
                      –2,086
                      –608
                      –216

                      Legislative proposal, not subject to PAYGO:

                      Outlays

                      7

                      Total:

                      Outlays
                      –2,086
                      –608
                      –209

             This display combines FEHB fund and the Retired Employees Health Benefits (REHB) fund.
             The FEHB fund provides for the cost of health benefits for: 1) active employees; 2) employees who retired after June 1960,
                or their survivors; 3) those annuitants transferred from the REHB program as authorized by Public Law 93–246; 4) tribal organizations;
                and 5) the related expenses of OPM in administering the program.

             The REHB fund, created by the Retired Federal Employees Health Benefits Act of 1960, provides for: 1) the cost of health benefits
                for retired employees and survivors who enroll in a Government-sponsored uniform health benefits plan; 2) the contribution
                to retired employees and survivors who retain or purchase private health insurance; and 3) expenses of OPM in administering
                the program.

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

                         2012 actual
                         2013 est.
                         2014 est.

                         Active employees
                         1,723,000
                         1,719,000
                         1,719,000

                         Annuitants
                         1,872,000
                         1,903,000
                         1,923,000

                         Tribal Organizations
                         11,530
                         17,295
                         21,619

                         Total
                         3,606,530
                         3,639,295
                         3,663,619

             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:

                         2012 actual
                         2013 est.
                         2014 est.

                         Uniform plan
                         127
                         104
                         86

                         Private plans
                         309
                         254
                         209

                         Total
                         436
                         358
                         295

             Financing._The funds are financed by: 1) withholdings from active employees and annuitants; 2) agency contributions for active employees;
                3) Government contributions for annuitants appropriated to OPM; and 4) contributions made by the United States Postal Service
                in accordance with the provisions of Public Law 101–508.
     Funds made available to carriers but not used to pay claims in the current period are carried forward as special reserves
                   for use in subsequent periods. OPM maintains a contingency reserve, funded by employee and Government contributions, which
                   may be used to defray future cost increases or provide increased benefits. OPM makes payments to carriers from this reserve
                   whenever carrier-held reserves fall below levels prescribed by OPM regulations or when carriers can demonstrate good cause
                   such as unexpected claims experience or variations from expected community rates.
    The Budget proposes that the Patent and Trademark Office continue to fund the accruing costs associated with post-retirement
                   health benefits for its employees.  The Budget also proposes that the Office of Personnel Management (OPM) be given authority
                   to streamline pharmacy benefit contracting within the FEHB program and leverage enrollees' purchasing power to reduce costs
                   and obtain greater value for enrollees.

          Status of Funds (in millions of dollars)

                      Identification code 24–9981–0–8–551
                      2012 actual
                      2013 CR
                      2014 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      19,121
                      21,206
                      21,814

                      0199
                      Total balance, start of year
                      19,121
                      21,206
                      21,814

                      Cash income during the year:

                      Current law:

                      Offsetting collections:

                      1280
                      Employees and Retired Employees Health Benefits Funds
                      163
                      321
                      239

                      1281
                      Employees and Retired Employees Health Benefits Funds
                      13,069
                      13,447
                      14,194

                      1282
                      Employees and Retired Employees Health Benefits Funds
                      31,452
                      32,185
                      33,597

                      1299
                      Income under present law
                      44,684
                      45,953
                      48,030

                      3299
                      Total cash income
                      44,684
                      45,953
                      48,030

                      Cash outgo during year:

                      Current law:

                      4500
                      Employees and Retired Employees Health Benefits Funds
                      –42,598
                      –45,345
                      –47,814

                      4599
                      Outgo under current law (-)
                      –42,598
                      –45,345
                      –47,814

                      Proposed legislation:

                      5500
                      Employees and Retired Employees Health Benefits Funds

                      –7

                      5599
                      Outgo under proposed legislation (-)

                      –7

                      6599
                      Total cash outgo (-)
                      –42,598
                      –45,345
                      –47,821

                      Manual Adjustments:

                      7690
                      Rounding adjustment
                      –1

                      7699
                      Total adjustments
                      –1

                      Unexpended balance, end of year:

                      8700
                      Uninvested balance (net), end of year
                      –55
                      251
                      195

                      8701
                      Employees and Retired Employees Health Benefits Funds
                      21,261
                      21,563
                      21,828

                      8799
                      Total balance, end of year
                      21,206
                      21,814
                      22,023

          Object Classification (in millions of dollars)

                      Identification code 24–9981–0–8–551
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      25.6
                      Medical care
                      42,802
                      45,410
                      47,848

                      99.0
                      Reimbursable obligations
                      42,802
                      45,410
                      47,848

             Employees and Retired Employees Health Benefits Funds

             (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)

                      Identification code 24–9981–2–8–551
                      2012 actual
                      2013 CR
                      2014 est.

                      Obligations by program activity:

                      0804
                      Administration - operations

                      7

                      0900
                      Total new obligations (object class 25.6)

                      7

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      –7

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      7

                      3020
                      Outlays (gross)

                      –7

                      Budget authority and outlays, net:

                      Discretionary:

                      Outlays, gross:

                      4011
                      Outlays from discretionary balances

                      7

                      4190
                      Outlays, net (total)

                      7

          Object Classification (in millions of dollars)

                      Identification code 24–9981–2–8–551
                      2012 actual
                      2013 CR
                      2014 est.

                      Reimbursable obligations:

                      25.6
                      Medical care

                      7

                      99.0
                      Reimbursable obligations

                      7

             Employees and Retired Employees Health Benefits Funds

             (Legislative proposal, subject to PAYGO)
             The health insurance marketplace has changed significantly since the FEHBP was enacted in 1959 and the current governing statute
                leaves little flexibility for the program to evolve with the changing market.  The 2014 Budget proposes that beginning in
                2015: employees would be given the option to enroll in a self plus one coverage option rather than being limited to just self
                or family options; domestic partners of Federal employees and new retirees would be eligible for health benefits; OPM would
                be authorized to contract with modern types of health plans rather than being limited to the current four statutorily-defined
                plans reflective of the 1950s insurance market; OPM would be authorized to contract separately for pharmacy benefit management
                services; and OPM would be given authority to make adjustments to premiums based on an enrollee's tobacco use and/or participation
                in a wellness program.

             GENERAL FUND RECEIPT ACCOUNT

             (in millions of dollars)

                      2012 actual
                      2013 CR
                      2014 est.

                      Offsetting receipts from the public:

                      24–322000
                      All Other General Fund Proprietary Receipts Including Budget Clearing Accounts: Enacted/requested
                      17
                      2
                      2

                      General Fund Offsetting receipts from the public
                      17
                      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.