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



   
      
      
         OFFICE OF PERSONNEL MANAGEMENT                                                                                           
            
         
      
      
   
   
      OFFICE OF PERSONNEL MANAGEMENT                                                                                           
         
      
      Federal Funds
         Salaries and Expenses
         (including transfer of trust funds)For necessary expenses to carry out functions of the Office of Personnel Management (OPM) pursuant to Reorganization Plan
         Numbered 2 of 1978 and the Civil Service Reform Act of 1978, including services as authorized by 5 U.S.C. 3109; medical examinations
         performed for veterans by private physicians on a fee basis; rental of conference rooms in the District of Columbia and elsewhere;
         hire of passenger motor vehicles; not to exceed $2,500 for official reception and representation expenses; advances for reimbursements to applicable funds of OPM and the Federal
         Bureau of Investigation for expenses incurred under Executive Order No. 10422 of January 9, 1953, as amended; and payment
         of per diem and/or subsistence allowances to employees where Voting Rights Act activities require an employee to remain overnight
         at his or her post of duty, [$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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 24â0100â0â1â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
                  â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)
                  â372
                  â221
                  â236
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â15
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  137
                  129
                  107
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â110
                  â116
                  â116
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â43
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  37
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â116
                  â116
                  â116
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  57
                  21
                  13
               
               
                  3200
                  Obligated balance, end of year
                  21
                  13
                  â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
                  â254
                  â114
                  â119
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â43
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  26
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 24â0100â0â1â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 24â0100â0â1â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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 24â0400â0â1â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
                  â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)
                  â26
                  â29
                  â25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  5
                  
                  1
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â8
                  â9
                  â9
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â9
                  â9
                  â9
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â1
                  â4
                  â9
               
               
                  3200
                  Obligated balance, end of year
                  â4
                  â9
                  â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
                  â21
                  â21
                  â21
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 24â0400â0â1â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 24â0400â0â1â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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 24â0206â0â1â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)
                  â10,759
                  â10,683
                  â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.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 24â0500â0â1â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)
                  â47
                  â52
                  â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. 96â427, Federal Employees Group Life Insurance Act of 1980, enacted October 10, 1980, this appropriation finances
            the Government's share of premiums, which is one-third the cost, for Basic life insurance for annuitants retiring after December
            31, 1989, and who are less than 65 years old.
         
      
         Payment to Civil Service Retirement and Disability FundFor financing the unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969,
         as authorized by 5 U.S.C. 8348, and annuities under special Acts to be credited to the Civil Service Retirement and Disability
         Fund, such sums as may be necessary: Provided, That annuities authorized by the Act of May 29, 1944, and the Act of August 19, 1950 (33 U.S.C. 771â775), may hereafter
         be paid out of the Civil Service Retirement and Disability Fund.   Note.â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. 112â175). The amounts
            included for 2013 reflect the annualized level provided by the continuing resolution.
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 24â0200â0â1â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)
                  â33,023
                  â32,374
                  â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
                  
                  
                  â34
               
               
                  
                  Outlays
                  
                  
                  â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. 91â93),
            the Federal Employees Retirement Act of 1986 (P.L. 99â335), and the Civil Service Retirement Spouse Equity Act of 1985 (P.L.
            98â615). The payment is made directly from the General Fund of the U.S. Treasury into the Civil Service Retirement and Disability
            Fund and is in addition to appropriated funds that will be contributed from agency budgets.
         
         Current Appropriation Payment of Government share of retirement costs._P.L. 91â93 provides for an annual appropriation to amortize, over a 30-year period, all increases in Civil Service Retirement
            System costs resulting from acts of Congress granting new or liberalized benefits, extensions of coverage, or pay raises,
            exclusive of the effects of cost-of-living adjustments (COLAs). OPM has notified the Secretary of the Treasury each year of
            such sums as may be necessary to carry out these provisions.
         
         Permanent Indefinite Authorization._Transfers for interest on static unfunded liability and payment of military service annuities.âP.L. 91â93 also provides permanent,
            indefinite authorization for the Secretary of the Treasury to transfer, on an annual basis, an amount equal to 5 percent interest
            on the Civil Service Retirement and Disability Funds current statutory unfunded liability, calculated based on static economic
            assumptions, and annuity disbursements attributable to credit for military service. 
         
         Payments for Spouse Equity._The permanent, indefinite authorization also includes a payment in accordance with P.L. 98â615 which provides for the Secretary
            of the Treasury to transfer an amount equal to the annuities granted to eligible former spouses of annuitants who died between
            September 1978 and May 1985 who did not elect survivor coverage.
         
         Financing._The unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969, as authorized
            by 5 U.S.C. 8348, and annuities under special Acts to be credited to the Civil Service Retirement and Disability Fund, such
            sums as may be necessary: Provided, That annuities authorized by the Act of May 29, 1944, and the Act of August 19, 1950 (33 U.S.C. 771â775), may hereafter
            be paid out of the Civil Service Retirement and Disability Fund. (Financial Services and General Government Appropriations
            Act, 2010.)
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 24â0200â0â1â805
                  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 24â0200â2â1â805
                  2012 actual
                  2013 CR
                  2014 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0003
                  Transfers for interest on unfunded liability and payment of military service annuities
                  
                  
                  â34
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 13.0)
                  
                  
                  â34
               
               
                  
                     
                  
               
               
                  
                  Budgetary Resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â34
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  â34
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â34
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  â34
               
               
                  3020
                  Outlays (gross)
                  
                  
                  34
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â34
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â34
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â34
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â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 24â0800â0â1â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)
                  â4
                  â23
                  â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
                  â4
                  â4
                  â4
               
               
                  4123
                  Non-Federal sources
                  â8
                  â29
                  â30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â12
                  â33
                  â34
               
               
                  4170
                  Outlays, net (mandatory)
                  â8
                  â10
                  â10
               
               
                  4190
                  Outlays, net (total)
                  â8
                  â10
                  â10
               
               
                  
                     
                  
               
            
         
      
      
         This account contains reserve resources required under the Office of Personnel Management's contract with the administrator
            of the Flexible Benefits program.  This account is funded by payments from Federal agencies based on the participation of
            their employees in the program and from net forfeitures, as authorized by the National Defense Authorization Act for Fiscal
            Year 2004 (P.L. 108â136).  Account assets are available to indemnify the administrator when benefit payments exceed contributions,
            and for program enhancements.  
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 24â0800â0â1â805
                  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 24â5391â0â2â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
                  
                  
                  â5,700
               
               
                  0244
                  Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
                  
                  â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
                  â1,640
                  â7,173
                  â7,228
               
               
                  0501
                  Postal Service Retiree Health Benefits Fund
                  1,640
                  7,173
                  7,228
               
               
                  0502
                  Postal Service Retiree Health Benefits Fund
                  
                  â2,912
                  â3,199
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  
                  â2,912
                  â3,199
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  45,347
                  47,347
                  49,197
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 24â5391â0â2â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
                  â1,640
                  â7,173
                  â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. 109â435) created the Postal Service Retiree Health Benefits Fund to help
            fully fund the Postal Service's retiree (annuitant) health benefits liabilities. 
         
         This account receives from the Postal Service:  1) the pension savings provided to the Postal Service by the Postal Civil
            Service Retirement System Funding Reform Act of 2003 (P.L. 108â18) that were held in escrow during 2006; 2) payments defined
            within P.L. 109â435, and modified by P.L. 111â68, to begin the liquidation of the Postal Service's unfunded liability for
            post-retirement health benefits; and 3) beginning in 2017, payments for the actuarial cost of Postal Service contributions
            for the post-retirement health benefits for its current employees.  This account also receives any surplus resources of the
            Civil Service Retirement and Disability Fund that are not needed to finance future retirement benefits under the Civil Service
            Retirement System to current or former employees of the Postal Service that are attributable to civilian employment with the
            Postal Service. 
         
         As a result of this health benefits financing system, beginning in 2017, the Postal Service will cease to pay annual premium
            costs for its post-1971 current annuitants directly to the Employees and Retired Employees Health Benefits Fund.  Instead,
            these premium payments will be paid from amounts that the Postal Service remits to this fund. Payments for a proportion of
            the premium costs of Postal Service annuitants' pre-1971 service would continue to be paid by the General Fund of the Treasury
            through the Government Payment for Annuitants, Employees Health Benefits account.
         
      
         Postal Service Retiree Health Benefits Fund                                                                              
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 24â5391â4â2â551
                  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)
                  
                  â2,912
                  â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. 109â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 2017âthis accelerates what would
            have occurred anyway in 2017 under current law. See also the Postal Service section of this Appendix for information on this
            proposal.
         
      
         Revolving Fund                                                                                                           
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 24â4571â0â4â805
                  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
                  â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)
                  â2,021
                  â1,986
                  â1,991
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â135
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,131
                  1,241
                  1,321
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â971
                  â807
                  â807
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  164
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â807
                  â807
                  â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
                  â2,166
                  â1,986
                  â1,991
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  164
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â145
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â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 24â4571â0â4â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 24â4571â0â4â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 24â8135â0â7â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
                  
                  
                  â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
                  
                  
                  â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
                  â102
                  â91
                  â98
               
               
                  0501
                  Civil Service Retirement and Disability Fund
                  â96,677
                  â93,183
                  â92,590
               
               
                  0502
                  Civil Service Retirement and Disability Fund
                  22,273
                  15,547
                  11,381
               
               
                  0503
                  Civil Service Retirement and Disability Fund
                  
                  â2,600
                  â4,430
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â74,506
                  â80,327
                  â85,737
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  819,753
                  832,609
                  840,211
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 24â8135â0â7â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
                  â22,273
                  â15,547
                  â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)
                  â74,057
                  â77,421
                  â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.) 112â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. 112â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. 111â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 24â8135â0â7â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
                  
                  
                  â17
               
               
                  2246
                  General Fund Payment to the Civil Service Retirement and Disability Fund
                  
                  
                  â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
                  â74,057
                  â77,421
                  â81,025
               
               
                  4599
                  Outgo under current law (-)
                  â74,057
                  â77,421
                  â81,025
               
               
                  
                  Proposed legislation:
               
               
                  5500
                  Civil Service Retirement and Disability Fund
                  
                  â2,600
                  â4,430
               
               
                  5599
                  Outgo under proposed legislation (-)
                  
                  â2,600
                  â4,430
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  6599
                  Total cash outgo (-)
                  â74,057
                  â80,021
                  â85,455
               
               
                  
                  Unexpended balance, end of year:
               
               
                  8700
                  Uninvested balance (net), end of year
                  16
                  â2,543
                  â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 24â8135â0â7â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 24â8135â4â7â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)
                  
                  â2,600
                  â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 24â8424â0â8â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
                  AdministrationâOPM & OIG
                  2
                  5
                  6
               
               
                  0805
                  Administrationâ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
                  â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)
                  â2,674
                  â2,843
                  â2,760
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  858
                  719
                  736
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â376
                  â380
                  â339
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  41
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â380
                  â339
                  â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
                  â550
                  â517
                  â515
               
               
                  4121
                  Interest on Federal securities
                  â1,028
                  â1,474
                  â950
               
               
                  4123
                  Non-Federal sources
                  â2,679
                  â2,605
                  â2,630
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â4,257
                  â4,596
                  â4,095
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  41
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â2
                  â2
                  â6
               
               
                  4170
                  Outlays, net (mandatory)
                  â1,585
                  â1,759
                  â1,341
               
               
                  4180
                  Budget authority, net (total)
                  
                  3
                  
               
               
                  4190
                  Outlays, net (total)
                  â1,583
                  â1,753
                  â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 24â8424â0â8â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 24â9981â0â8â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)
                  â42,598
                  â45,345
                  â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
                  â1,885
                  â1,926
                  â1,982
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â41
                  â56
                  â92
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1,926
                  â1,982
                  â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]
                  â31,452
                  â32,185
                  â33,597
               
               
                  4121
                  Interest on Federal securities
                  â163
                  â321
                  â239
               
               
                  4123
                  Non-Federal sources
                  â13,069
                  â13,447
                  â14,194
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â44,684
                  â45,953
                  â48,030
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â41
                  â56
                  â92
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â33
                  â41
                  â38
               
               
                  4170
                  Outlays, net (mandatory)
                  â2,119
                  â649
                  â254
               
               
                  4190
                  Outlays, net (total)
                  â2,086
                  â608
                  â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
                  â2,086
                  â608
                  â216
               
               
                  Legislative proposal, not subject to PAYGO:
               
               
                  
                  Outlays
                  
                  
                  7
               
               
                  Total:
               
               
                  
                  Outlays
                  â2,086
                  â608
                  â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 93â246; 4) tribal organizations;
            and 5) the related expenses of OPM in administering the program. 
         
         The REHB fund, created by the Retired Federal Employees Health Benefits Act of 1960, provides for: 1) the cost of health benefits
            for retired employees and survivors who enroll in a Government-sponsored uniform health benefits plan; 2) the contribution
            to retired employees and survivors who retain or purchase private health insurance; and 3) expenses of OPM in administering
            the program.
         
         Budget program._The balance of the FEHB fund is available for payments without fiscal year limitation. Numbers of participants at the end
            of each fiscal year are as follows:
         
         
            
               
                  
                     
                        
                     
                  
                  
                     
                     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 101â508.   Funds made available to carriers but not used to pay claims in the current period are carried forward as special reserves
               for use in subsequent periods. OPM maintains a contingency reserve, funded by employee and Government contributions, which
               may be used to defray future cost increases or provide increased benefits. OPM makes payments to carriers from this reserve
               whenever carrier-held reserves fall below levels prescribed by OPM regulations or when carriers can demonstrate good cause
               such as unexpected claims experience or variations from expected community rates.  The Budget proposes that the Patent and Trademark Office continue to fund the accruing costs associated with post-retirement
               health benefits for its employees.  The Budget also proposes that the Office of Personnel Management (OPM) be given authority
               to streamline pharmacy benefit contracting within the FEHB program and leverage enrollees' purchasing power to reduce costs
               and obtain greater value for enrollees.  
      
      Status of Funds (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 24â9981â0â8â551
                  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
                  â42,598
                  â45,345
                  â47,814
               
               
                  4599
                  Outgo under current law (-)
                  â42,598
                  â45,345
                  â47,814
               
               
                  
                  Proposed legislation:
               
               
                  5500
                  Employees and Retired Employees Health Benefits Funds
                  
                  
                  â7
               
               
                  5599
                  Outgo under proposed legislation (-)
                  
                  
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  6599
                  Total cash outgo (-)
                  â42,598
                  â45,345
                  â47,821
               
               
                  
                  Manual Adjustments:
               
               
                  7690
                  Rounding adjustment
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  7699
                  Total adjustments
                  â1
                  
                  
               
               
                  
                  Unexpended balance, end of year:
               
               
                  8700
                  Uninvested balance (net), end of year
                  â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 24â9981â0â8â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 24â9981â2â8â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
                  
                  
                  â7
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  7
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â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 24â9981â2â8â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:
               
               
                  24â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.