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

             <h1>OFFICE OF PERSONNEL MANAGEMENT

             </h1>

          OFFICE OF PERSONNEL MANAGEMENT

          Federal Funds
             Salaries and Expenses
             (including transfer of trust funds)For necessary expenses to carry out functions of the Office of Personnel Management (OPM) pursuant to Reorganization Plan
             Numbered 2 of 1978 and the Civil Service Reform Act of 1978, including services as authorized by 5 U.S.C. 3109; medical examinations
             performed for veterans by private physicians on a fee basis; rental of conference rooms in the District of Columbia and elsewhere;
             hire of passenger motor vehicles; not to exceed $2,500 for official reception and representation expenses; advances for reimbursements to applicable funds of OPM and the Federal
             Bureau of Investigation for expenses incurred under Executive Order No. 10422 of January 9, 1953, as amended; and payment
             of per diem and/or subsistence allowances to employees where Voting Rights Act activities require an employee to remain overnight
             at his or her post of duty, [$95,757,000, of which $5,704,000 shall remain available until expended for the Enterprise Human Resources Integration project] $96,039,000, 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 $1,345,000 shall remain available until expended for the Human Resources Line of Business project]; and in addition [$118,578,000] $118,425,000 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), 8958(f)(2)(A), 8988(f)(2)(A), 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 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. (Financial Services and General Government Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 24–0100–0–1–805
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Employee Services
                      32
                      29
                      27

                      0002
                      Merit System Audit & Compliance
                      13
                      13
                      13

                      0003
                      Office of the Chief Financial Officer
                      3
                      3

                      0004
                      Office of the Chief Information Officer
                      11
                      8
                      9

                      0005
                      Executive Services
                      28
                      18
                      18

                      0006
                      Planning & Policy Analysis
                      6
                      12
                      17

                      0007
                      Health and Insurance
                      5
                      13
                      12

                      0100
                      Total direct program
                      98
                      96
                      96

                      0799
                      Total direct obligations
                      98
                      96
                      96

                      0801
                      Trust Fund activity
                      271
                      118
                      118

                      0900
                      Total new obligations
                      369
                      214
                      214

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      5
                      12
                      12

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      98
                      96
                      96

                      1130
                      Appropriations permanently reduced
                      –5

                      1160
                      Appropriation, discretionary (total)
                      93
                      96
                      96

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      262
                      118
                      118

                      1701
                      Change in uncollected payments, Federal sources
                      35

                      1750
                      Spending auth from offsetting collections, disc (total)
                      297
                      118
                      118

                      1900
                      Budget authority (total)
                      390
                      214
                      214

                      1930
                      Total budgetary resources available
                      395
                      226
                      226

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –14

                      1941
                      Unexpired unobligated balance, end of year
                      12
                      12
                      12

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      138
                      96
                      88

                      3010
                      Obligations incurred, unexpired accounts
                      369
                      214
                      214

                      3011
                      Obligations incurred, expired accounts
                      1

                      3020
                      Outlays (gross)
                      –403
                      –222
                      –234

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –9

                      3050
                      Unpaid obligations, end of year
                      96
                      88
                      68

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –116
                      –92
                      –92

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –35

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      59

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –92
                      –92
                      –92

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      22
                      4
                      –4

                      3200
                      Obligated balance, end of year
                      4
                      –4
                      –24

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      390
                      214
                      214

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      304
                      202
                      202

                      4011
                      Outlays from discretionary balances
                      99
                      20
                      32

                      4020
                      Outlays, gross (total)
                      403
                      222
                      234

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –304
                      –118
                      –118

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –35

                      4052
                      Offsetting collections credited to expired accounts
                      42

                      4060
                      Additional offsets against budget authority only (total)
                      7

                      4070
                      Budget authority, net (discretionary)
                      93
                      96
                      96

                      4080
                      Outlays, net (discretionary)
                      99
                      104
                      116

                      4180
                      Budget authority, net (total)
                      93
                      96
                      96

                      4190
                      Outlays, net (total)
                      99
                      104
                      116

    OPM's mission is to recruit, retain and honor a world-class workforce for the American people. OPM will lead the way in making
                   the Federal Government the model employer by being the model agency in implementing best practices, leading by example, and
                   becoming the change we want to see. The FY2015 Budget will permit OPM programs to prioritize their activities in support of
                   the OPM strategic plan for FY 2014 - 2018.
    The functions and objectives of OPM's major organizations are:
             Employee Services._Develops human resource (HR) policies for Executive Branch agencies and provides policy direction and leadership in designing,
                developing and promulgating government-wide human resources systems and programs for recruitment, staffing, classification,
                pay, leave, training, performance management and recognition, employee development, management of executive resources, work/life/wellness
                programs and labor and employee relations.

             Merit System Accountability and Compliance._Ensures Federal agency human resources programs are effective, efficient, and meet merit system principles and related civil
                service requirements by working directly with other Federal agency Chief Human Capital Officers, Accountability Program Managers,
                HR managers and specialists. Improves agency programs that are not in compliance with Federal HR policies and regulation;
                and improves the effectiveness and efficiency of the agency programs to meet agency mission and objectives.

             Retirement Services Program._Administers the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS), serving Federal
                retirees and survivors who receive monthly annuity payments. Retirement Services Program will continue to focus on making
                initial eligibility determinations, adjudicating new retirements, initiating survivor benefit payments, and calculating post
                retirement changes due to disability and death.

             Planning and Policy Analysis._Provides strategic analysis and workforce information for the OPM Director and supports the performance goals of the agency.
                The scope of PPA analysis spans the full range of human resource management issues facing Federal agencies (such as workforce
                supply, pay, benefits, diversity) and involves a variety of analytical tools (including actuarial analysis, surveys, economic
                analysis, and policy analysis).

             Healthcare & Insurance._Administers Federal Employees Health Benefit Program (FEHBP), Federal Employee Group Life Insurance (FEGLI) Program, Flexible
                Spending Account Program (FSAFEDS), Federal Long Term Care Insurance Program (FLTCIP), and Federal Employee Dental Vision
                Insurance Program (FEDVIP). These programs provide a complete suite of insurance benefits for more than eight million Federal
                employees, retirees, and their families. Healthcare and Insurance is also responsible for implementing and overseeing the
                Patient Protection and Affordable Care Act's Multi-State Plan Options.

          Object Classification (in millions of dollars)

                      Identification code 24–0100–0–1–805
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      44
                      50
                      47

                      11.3
                      Other than full-time permanent
                      1
                      1
                      1

                      11.5
                      Other personnel compensation
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      46
                      52
                      49

                      12.1
                      Civilian personnel benefits
                      12
                      15
                      13

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      14
                      12
                      9

                      24.0
                      Printing and reproduction
                      1

                      25.2
                      Other services from non-Federal sources
                      23
                      15
                      23

                      31.0
                      Equipment
                      1
                      1
                      1

                      99.0
                      Direct obligations
                      98
                      96
                      96

                      99.0
                      Reimbursable obligations
                      271
                      118
                      118

                      99.9
                      Total new obligations
                      369
                      214
                      214

          Employment Summary

                      Identification code 24–0100–0–1–805
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      855
                      874
                      843

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,143
                      1,188
                      1,180

             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, [$4,684,000] $4,384,000, and in addition, not to exceed $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 [and in addition, not to exceed $6,600,000 as determined by the Inspector General, for administrative expenses to audit, investigate,
             and provide other oversight of the activities of the revolving fund established under section 1304(e) of title 5, United States
             Code, and the programs and activities of the Office of Personnel Management carried out using amounts made available from
             such revolving fund, to be transferred from such revolving fund]: Provided, That the Inspector General is authorized to rent conference rooms in the District of Columbia and elsewhere. (Financial Services and General Government Appropriations Act, 2014.)
          Program and Financing (in millions of dollars)

                      Identification code 24–0400–0–1–805
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

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

                      0801
                      Reimbursable program activity
                      20
                      21
                      21

                      0900
                      Total new obligations
                      23
                      26
                      26

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      3
                      5
                      5

                      1160
                      Appropriation, discretionary (total)
                      3
                      5
                      5

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      18
                      21
                      21

                      1701
                      Change in uncollected payments, Federal sources
                      3

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

                      1900
                      Budget authority (total)
                      24
                      26
                      26

                      1930
                      Total budgetary resources available
                      24
                      26
                      26

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4
                      4
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      23
                      26
                      26

                      3020
                      Outlays (gross)
                      –23
                      –29
                      –25

                      3050
                      Unpaid obligations, end of year
                      4
                      1
                      2

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –9
                      –10
                      –10

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

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      2

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –10
                      –10
                      –10

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      –5
                      –6
                      –9

                      3200
                      Obligated balance, end of year
                      –6
                      –9
                      –8

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      24
                      26
                      26

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      22
                      25
                      25

                      4011
                      Outlays from discretionary balances
                      1
                      4

                      4020
                      Outlays, gross (total)
                      23
                      29
                      25

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –20
                      –21
                      –21

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      2

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

                      4070
                      Budget authority, net (discretionary)
                      3
                      5
                      5

                      4080
                      Outlays, net (discretionary)
                      3
                      8
                      4

                      4180
                      Budget authority, net (total)
                      3
                      5
                      5

                      4190
                      Outlays, net (total)
                      3
                      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 fiscal year (FY) 2013, the Office of Inspector General (OIG) activities resulted in positive financial impacts of over
                $76 million to Office of Personnel Management (OPM) managed funds and led to 38 arrests, 49 indictments/information inquiries,
                37 criminal convictions, and 810 suspensions or debarments within the Federal Employees Health Benefits Program (FEHBP). The
                OIG joint efforts with the Department of Justice (DOJ) and other Federal, state, and local law enforcement agencies has resulted
                in collected fines/penalties/forfeitures to the Federal government totaling over $1.1 billion.

             The audits function provides audit services covering agency functions, the FEHBP, the Federal Employees Group Life Insurance
                (FEGLI) program, the Federal Employees Dental and Vision Insurance Program (FEDVIP), the Federal Long Term Care Insurance
                Program (FLTCIP), the Federal Flexible Spending Accounts for Federal Employees (FSAFEDS), the Combined Federal Campaign Audits
                (CFC), 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 FY 2015, 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 FY
                2015. 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 1.6 billion in FY 2015.

             The FY 2015 President's Budget includes funds associated with OPM's implementation of the Patient Protection and Affordable
                Care Act (ACA), including the Indian Health Care Improvement Reauthorization and Extension Act of 2009 (IHCIA), which was
                enacted as part of the ACA. The OIG is currently working with OPM on its implementation of the ACA. The OIG will 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 our oversight responsibilities by ensuring compliance with Federal regulations, the MSPP contract and OPM program
                guidance. This includes plans to review the business practices exhibited by the MSPPs, including their fraud detection systems,
                and report findings and recommendations to OPM for further action.

             In the FY 2014 President's Budget, the Administration proposed 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. In January 2014, the Congress
                passed the OPM IG Act (H.R. 2860), which was signed into law by President Obama in February 2014. This piece of legislation
                will provide the required resources to the OIG for administrative expenses to audit, investigate, and provide other oversight
                of the activities of the OPM revolving fund.

          Object Classification (in millions of dollars)

                      Identification code 24–0400–0–1–805
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      2
                      4
                      4

                      12.1
                      Civilian personnel benefits
                      1
                      1
                      1

                      99.0
                      Direct obligations
                      3
                      5
                      5

                      99.0
                      Reimbursable obligations
                      20
                      21
                      21

                      99.9
                      Total new obligations
                      23
                      26
                      26

          Employment Summary

                      Identification code 24–0400–0–1–805
                      2013 actual
                      2014 est.
                      2015 est.

                      1001
                      Direct civilian full-time equivalent employment
                      7
                      19
                      19

                      2001
                      Reimbursable civilian full-time equivalent employment
                      125
                      126
                      126

             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.
          Program and Financing (in millions of dollars)

                      Identification code 24–0206–0–1–551
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Government contribution for annuitants benefits (1959 Act)
                      10,963
                      11,070
                      11,458

                      0002
                      Government contribution for annuitants benefits (1960 Act)
                      1
                      1
                      1

                      0900
                      Total new obligations (object class 13.0)
                      10,964
                      11,071
                      11,459

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      10,964
                      11,071
                      11,459

                      1260
                      Appropriations, mandatory (total)
                      10,964
                      11,071
                      11,459

                      1930
                      Total budgetary resources available
                      10,964
                      11,071
                      11,459

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,100
                      1,133
                      965

                      3010
                      Obligations incurred, unexpired accounts
                      10,964
                      11,071
                      11,459

                      3020
                      Outlays (gross)
                      –10,931
                      –11,239
                      –11,417

                      3050
                      Unpaid obligations, end of year
                      1,133
                      965
                      1,007

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,100
                      1,133
                      965

                      3200
                      Obligated balance, end of year
                      1,133
                      965
                      1,007

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      10,964
                      11,071
                      11,459

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      9,831
                      10,106
                      10,452

                      4101
                      Outlays from mandatory balances
                      1,100
                      1,133
                      965

                      4110
                      Outlays, gross (total)
                      10,931
                      11,239
                      11,417

                      4180
                      Budget authority, net (total)
                      10,964
                      11,071
                      11,459

                      4190
                      Outlays, net (total)
                      10,931
                      11,239
                      11,417

             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.

                         2013 actual
                         2014 est.
                         2015 est.

                         Annuitants:

                         FEHB
                         1,895,000
                         1,905,000
                         1,915,000

                         USPS active employees (non-add)
                         449,000
                         421,000
                         384,000

                         REHB
                         324
                         266
                         219

                         Total, annuitants
                         1,895,324
                         1,905,266
                         1,915,219

             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.
          Program and Financing (in millions of dollars)

                      Identification code 24–0500–0–1–602
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Direct program activity
                      46
                      49
                      50

                      0900
                      Total new obligations (object class 25.2)
                      46
                      49
                      50

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      46
                      49
                      50

                      1260
                      Appropriations, mandatory (total)
                      46
                      49
                      50

                      1930
                      Total budgetary resources available
                      46
                      49
                      50

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      6
                      6
                      6

                      3010
                      Obligations incurred, unexpired accounts
                      46
                      49
                      50

                      3020
                      Outlays (gross)
                      –46
                      –49
                      –50

                      3050
                      Unpaid obligations, end of year
                      6
                      6
                      6

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6
                      6
                      6

                      3200
                      Obligated balance, end of year
                      6
                      6
                      6

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      46
                      49
                      50

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      40
                      43
                      44

                      4101
                      Outlays from mandatory balances
                      6
                      6
                      6

                      4110
                      Outlays, gross (total)
                      46
                      49
                      50

                      4180
                      Budget authority, net (total)
                      46
                      49
                      50

                      4190
                      Outlays, net (total)
                      46
                      49
                      50

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

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

                      Identification code 24–0200–0–1–805
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0002
                      Payment of Government share of retirement costs
                      11,595
                      11,500
                      11,400

                      0003
                      Transfers for interest on unfunded liability and payment of military service annuities
                      21,329
                      23,899
                      24,793

                      0005
                      Spouse equity payment
                      71
                      71
                      71

                      0900
                      Total new obligations
                      32,995
                      35,470
                      36,264

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      21,329
                      23,899
                      24,793

                      1200
                      Appropriation
                      11,666
                      11,571
                      11,471

                      1260
                      Appropriations, mandatory (total)
                      32,995
                      35,470
                      36,264

                      1930
                      Total budgetary resources available
                      32,995
                      35,470
                      36,264

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      32,995
                      35,470
                      36,264

                      3020
                      Outlays (gross)
                      –32,995
                      –35,470
                      –36,264

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      32,995
                      35,470
                      36,264

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      32,995
                      35,470
                      36,264

                      4180
                      Budget authority, net (total)
                      32,995
                      35,470
                      36,264

                      4190
                      Outlays, net (total)
                      32,995
                      35,470
                      36,264

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

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

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

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

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

          Object Classification (in millions of dollars)

                      Identification code 24–0200–0–1–805
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      12.1
                      Civilian personnel benefits
                      11,666
                      11,571
                      11,471

                      13.0
                      Benefits for former personnel
                      21,329
                      23,899
                      24,793

                      99.9
                      Total new obligations
                      32,995
                      35,470
                      36,264

             Flexible Benefits Plan Reserve

             Program and Financing (in millions of dollars)

                      Identification code 24–0800–0–1–805
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      FSA FEDS Risk Reserve
                      18
                      38
                      39

                      0900
                      Total new obligations (object class 25.6)
                      18
                      38
                      39

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      97
                      92
                      86

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      13
                      32
                      32

                      1850
                      Spending auth from offsetting collections, mand (total)
                      13
                      32
                      32

                      1930
                      Total budgetary resources available
                      110
                      124
                      118

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      92
                      86
                      79

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      1
                      1

                      3010
                      Obligations incurred, unexpired accounts
                      18
                      38
                      39

                      3020
                      Outlays (gross)
                      –17
                      –38
                      –39

                      3050
                      Unpaid obligations, end of year
                      1
                      1
                      1

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      1
                      1

                      3200
                      Obligated balance, end of year
                      1
                      1
                      1

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      13
                      32
                      32

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      13
                      32
                      32

                      4101
                      Outlays from mandatory balances
                      4
                      6
                      7

                      4110
                      Outlays, gross (total)
                      17
                      38
                      39

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1
                      –1
                      –1

                      4123
                      Non-Federal sources
                      –12
                      –31
                      –31

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –13
                      –32
                      –32

                      4170
                      Outlays, net (mandatory)
                      4
                      6
                      7

                      4190
                      Outlays, net (total)
                      4
                      6
                      7

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

          Object Classification (in millions of dollars)

                      Identification code 24–0800–0–1–805
                      2013 actual
                      2014 est.
                      2015 est.

                      99.0
                      Reimbursable obligations
                      18
                      38
                      39

             Postal Service Retiree Health Benefits Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 24–5391–0–2–551
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year
                      45,347
                      46,925
                      47,549

                      Receipts:

                      0240
                      Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund- legislative proposal subject
                         to PAYGO

                      2,353
                      2,245

                      0241
                      Earnings on Investments, Postal Service Retiree Health Benefits Fund
                      1,578
                      1,470
                      1,466

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

                      5,700
                      5,700

                      0243
                      Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund- legislative proposal
                         subject to PAYGO

                      –2,850

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

                      –5,700

                      0299
                      Total receipts and collections
                      1,578
                      3,823
                      6,561

                      0400
                      Total: Balances and collections
                      46,925
                      50,748
                      54,110

                      Appropriations:

                      0500
                      Postal Service Retiree Health Benefits Fund
                      –1,578
                      –7,170
                      –7,166

                      0501
                      Postal Service Retiree Health Benefits Fund
                      1,578
                      7,170
                      7,166

                      0502
                      Postal Service Retiree Health Benefits Fund- legislative proposal subject to PAYGO

                      –3,199
                      –3,521

                      0599
                      Total appropriations

                      –3,199
                      –3,521

                      0799
                      Balance, end of year
                      46,925
                      47,549
                      50,589

          Program and Financing (in millions of dollars)

                      Identification code 24–5391–0–2–551
                      2013 actual
                      2014 est.
                      2015 est.

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      1,578
                      7,170
                      7,166

                      1234
                      Appropriations precluded from obligation
                      –1,578
                      –7,170
                      –7,166

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      45,347
                      42,324
                      54,095

                      5001
                      Total investments, EOY: Federal securities: Par value
                      42,324
                      54,095
                      61,261

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

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

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

             Postal Service Retiree Health Benefits Fund

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

                      Identification code 24–5391–4–2–551
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      FEHB premium payments for current retirees

                      3,199
                      3,521

                      0900
                      Total new obligations (object class 12.1)

                      3,199
                      3,521

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)

                      3,199
                      3,521

                      1260
                      Appropriations, mandatory (total)

                      3,199
                      3,521

                      1930
                      Total budgetary resources available

                      3,199
                      3,521

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      3,199
                      3,521

                      3020
                      Outlays (gross)

                      –3,199
                      –3,521

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      3,199
                      3,521

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      3,199
                      3,521

                      4180
                      Budget authority, net (total)

                      3,199
                      3,521

                      4190
                      Outlays, net (total)

                      3,199
                      3,521

             Under the Postal Accountability and Enhancement Act of 2006 (P.L. 109–435), USPS must make a stream of payments set in statute
                through 2016 toward paying down retiree health benefit unfunded liabilities, as well as pay annual Federal Employees Health
                Benefits Program premiums for current retirees. Also under current law, starting in 2017, USPS must pay the per capita accruing
                costs (or normal cost) to fund future retiree health benefits of current employees and a 40-year amortization of the remaining
                unfunded liability (UFL) for current retirees. The Budget proposes to shift how the Postal Service (USPS) pre-funds its retiree
                health benefits' UFL. Under the proposal, starting in 2014, 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 2014 ($5.7 billion) and half of the 2015 ($2.85 billion)
                and 2016 ($2.9 billion) UFL payments would be adjusted so that USPS would pay through 2016 a total of $9.4 billion less than
                what it would have paid to this Fund under current law. USPS would make up this $9.4 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 three statutory RHB prefunding payments that USPS defaulted on in FYs 2012 and 2013. These defaults, totaling
                $16.7 billion, are factored into the 40-year amortization schedule starting in 2017, but remain on USPSs financial statements
                in each year 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 2014, 2015, and 2016; 2) The calculations of normal cost and UFL are based
                on actuarial assumptions (as of January 2014) that reflect USPS's employee population change since 2006, when the prefunding
                mechanism was originally adopted (note, however, that the actual annual payments for the normal costs are reset each year
                based on the number of USPS employees); 3) This Fund would pay the premiums for current USPS retirees now, rather than starting
                in 2017—this accelerates what would have occurred anyway in 2017 under current law. See also the Postal Service section of
                this Appendix for information on this proposal.

             Revolving Fund

             Program and Financing (in millions of dollars)

                      Identification code 24–4571–0–4–805
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Human Resource Solutions
                      391
                      381
                      393

                      0802
                      Investigation services
                      1,126
                      1,059
                      1,133

                      0803
                      Human Resources Tools & Technology (HRTT)
                      67
                      31
                      33

                      0804
                      Enterprise human resources integration
                      58
                      33
                      37

                      0805
                      USAJOBS
                      13
                      12
                      11

                      0806
                      Presidential Management Fellows

                      4
                      3

                      0807
                      Human Resource Line of Business (HRLoB)

                      3
                      3

                      0808
                      Inspector General Activities

                      5
                      6

                      0900
                      Total new obligations
                      1,655
                      1,528
                      1,619

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      404
                      267
                      154

                      1021
                      Recoveries of prior year unpaid obligations
                      69

                      1050
                      Unobligated balance (total)
                      473
                      267
                      154

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,619
                      1,415
                      1,664

                      1801
                      Change in uncollected payments, Federal sources
                      –170

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,449
                      1,415
                      1,664

                      1900
                      Budget authority (total)
                      1,449
                      1,415
                      1,664

                      1930
                      Total budgetary resources available
                      1,922
                      1,682
                      1,818

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      267
                      154
                      199

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,130
                      926
                      1,039

                      3010
                      Obligations incurred, unexpired accounts
                      1,655
                      1,528
                      1,619

                      3020
                      Outlays (gross)
                      –1,790
                      –1,415
                      –1,664

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –69

                      3050
                      Unpaid obligations, end of year
                      926
                      1,039
                      994

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –806
                      –636
                      –636

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      170

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –636
                      –636
                      –636

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      324
                      290
                      403

                      3200
                      Obligated balance, end of year
                      290
                      403
                      358

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,449
                      1,415
                      1,664

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      613
                      473
                      1,619

                      4101
                      Outlays from mandatory balances
                      1,177
                      942
                      45

                      4110
                      Outlays, gross (total)
                      1,790
                      1,415
                      1,664

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1,619
                      –1,415
                      –1,664

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      170

                      4170
                      Outlays, net (mandatory)
                      171

                      4190
                      Outlays, net (total)
                      171

             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) program provides a variety of human resources products and services, enabling Federal
                   agencies to develop strong leaders, attract and build a high quality public sector workforce, and transform their agencies
                   into high performing organizations. Within the Human Resources Solutions program, 5 program areas operate under two major
                   reimbursable offerings (government provided and third-party contractor). The 5 program areas are: the Center for Leadership
                   Development (CLD), the Federal Staffing Group (FSG), HR Strategy and Evaluation Services (HRSES), the Training and Management
                   Assistance (TMA), and the Administrative Law Judges Program (ALJP). CLD's mission is to develop visionary leaders to transform
                   government through government-to-government educational programs and learning managment system solutions. FSG is comprised
                   of USA Staffing, Staff Acquisition and Nationwide Testing, which work to provide Federal customers with complete himan resources
                   lifecycle solutions. HRSES offers a set of assessment, planning, classification, and evaluation products and services to Federal
                   agency customers. TMA offers government agencies a cadre of pre-qualified commercial firms with expertise in designing, developing,
                   and implementing customized training and human capital solutions. ALJP is responsible for administering a competitive examining
                   process to ALJ applicants.
    OPM's USAJOBS program is 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.
     The Presidential Management Fellows (PMF) program is a leadership development program at the entry level for advanced degree
                   candidates.  PMF attracts and selects candidates with the goal of developing future government leaders.
    OPM's Federal Investigative Services program (FIS) provides investigative products and services for over 100 Federal agencies
                   to use as the basis for suitability and security clearance or determinations 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. FIS 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. FIS will begin implementation of new investigative products to continue to meet the requirements of Executive Order
                   13467.
    OPM's Federal Human Resources Information Technology Transformation program will consolidate agency Human Resource (HR) systems,
                   provide an agency-wide HR performance dashboard, and enable HR and Payroll benchmarking at agencies and established Shared
                   Service Centers (SSCs). Components of the Federal Human Resources Information Technology Transformation program are: the Human
                   Resources Line of Business (HRLOB), the Enterprise Human Resources Integration (EHRI), and the Human Resources Tools and Technology
                   (HRTT) activities.  HRLOB provides the necessary information technology infrastructure to facilitate the exchange of HR data
                   and information government-wide. HRLOB leads the government-wide transformation of HR information technology by focusing on
                   modernization, integration, and performance assessment. EHRI streamlines and automates the exchange of Federal Employee human
                   resources information government-wide via 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 eOPF will cover the entire Executive Branch with a total user population of more than 1.9M.  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. HRTT delivers products and services to Federal customers, allowing agencies to become high-performing
                   organizations. HRTT will recover costs of operations by managing dozens of individual reimbursable agreements with its customers.

     The OPM IG Act of 2014 extends permitted uses of the revolving fund to include financing the cost of audits, investigations,
                   and oversight activities of OPM's Inspector General. The Act limits the amount of revolving fund resources available to the
                   Inspector General each year to 0.33 percent of the total budgetary authority estimated for the fund in the year.
             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 2013, OPM's revolving fund businesses revenue total was $1.708B and the expenses total was $1.805B which provided
                a net loss on operations of $97 million. The cumulative retained income was $282M.

          Object Classification (in millions of dollars)

                      Identification code 24–4571–0–4–805
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      248
                      243
                      266

                      11.5
                      Other personnel compensation
                      20
                      21
                      23

                      11.9
                      Total personnel compensation
                      268
                      264
                      289

                      12.1
                      Civilian personnel benefits
                      78
                      77
                      81

                      21.0
                      Travel and transportation of persons
                      21
                      18
                      20

                      22.0
                      Transportation of things
                      1
                      1
                      1

                      23.1
                      Rental payments to GSA
                      18
                      13
                      16

                      23.3
                      Communications, utilities, and miscellaneous charges
                      43
                      31
                      39

                      24.0
                      Printing and reproduction
                      1
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      1,208
                      1,096
                      1,152

                      26.0
                      Supplies and materials
                      4
                      5
                      5

                      31.0
                      Equipment
                      13
                      21
                      14

                      99.9
                      Total new obligations
                      1,655
                      1,528
                      1,619

          Employment Summary

                      Identification code 24–4571–0–4–805
                      2013 actual
                      2014 est.
                      2015 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,199
                      3,203
                      3,276

          Trust Funds
             Civil Service Retirement and Disability Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 24–8135–0–7–602
                      2013 actual
                      2014 est.
                      2015 est.

                      0100
                      Balance, start of year
                      819,753
                      835,685
                      848,480

                      Adjustments:

                      0191
                      Rounding adjustment
                      –2

                      0199
                      Balance, start of year
                      819,751
                      835,685
                      848,480

                      Receipts:

                      0200
                      Employee Contributions, Civil Service Retirement and Disability Fund
                      2,817
                      2,991
                      3,054

                      0201
                      District of Columbia Contributions, Civil Service Retirement and Disability Fund
                      26
                      25
                      23

                      0202
                      Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
                      677
                      706
                      739

                      0240
                      Agency Contributions, Civil Service Retirement and Disability Fund
                      21,919
                      21,860
                      25,647

                      0241
                      Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
                      2,882
                      3,047
                      3,282

                      0242
                      FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
                      329
                      543
                      479

                      0243
                      Treasury Interest, Civil Service Retirement and Disability Fund
                      31,754
                      30,593
                      28,991

                      0244
                      General Fund Payment to the Civil Service Retirement and Disability Fund
                      32,995
                      35,470
                      36,264

                      0245
                      Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
                      50
                      49
                      48

                      0299
                      Total receipts and collections
                      93,449
                      95,284
                      98,527

                      0400
                      Total: Balances and collections
                      913,200
                      930,969
                      947,007

                      Appropriations:

                      0500
                      Civil Service Retirement and Disability Fund
                      –87
                      –98
                      –97

                      0501
                      Civil Service Retirement and Disability Fund
                      –93,360
                      –95,186
                      –98,429

                      0502
                      Civil Service Retirement and Disability Fund
                      3

                      0503
                      Civil Service Retirement and Disability Fund
                      15,931
                      15,295
                      15,822

                      0504
                      Civil Service Retirement and Disability Fund- legislative proposal subject to PAYGO

                      –2,500
                      –2,500

                      0599
                      Total appropriations
                      –77,513
                      –82,489
                      –85,204

                      0795
                      Rounding adjustment
                      –2

                      0799
                      Balance, end of year
                      835,685
                      848,480
                      861,803

          Program and Financing (in millions of dollars)

                      Identification code 24–8135–0–7–602
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0001
                      Annuities
                      76,938
                      79,433
                      82,123

                      0002
                      Refunds and death claims
                      445
                      458
                      484

                      0003
                      Administration - operations
                      124
                      92
                      91

                      0004
                      Transfer to MSPB
                      2
                      2
                      2

                      0005
                      Administration - OIG
                      4
                      4
                      4

                      0900
                      Total new obligations
                      77,513
                      79,989
                      82,704

                      Budgetary Resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1101
                      Appropriation (special or trust fund)
                      87
                      98
                      97

                      1160
                      Appropriation, discretionary (total)
                      87
                      98
                      97

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      93,360
                      95,186
                      98,429

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –3

                      1234
                      Appropriations precluded from obligation
                      –15,931
                      –15,295
                      –15,822

                      1260
                      Appropriations, mandatory (total)
                      77,426
                      79,891
                      82,607

                      1900
                      Budget authority (total)
                      77,513
                      79,989
                      82,704

                      1930
                      Total budgetary resources available
                      77,513
                      79,989
                      82,704

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      6,817
                      6,973
                      7,180

                      3010
                      Obligations incurred, unexpired accounts
                      77,513
                      79,989
                      82,704

                      3020
                      Outlays (gross)
                      –77,357
                      –79,782
                      –82,468

                      3050
                      Unpaid obligations, end of year
                      6,973
                      7,180
                      7,416

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6,817
                      6,973
                      7,180

                      3200
                      Obligated balance, end of year
                      6,973
                      7,180
                      7,416

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      87
                      98
                      97

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      52
                      98
                      97

                      4011
                      Outlays from discretionary balances
                      58

                      4020
                      Outlays, gross (total)
                      110
                      98
                      97

                      Mandatory:

                      4090
                      Budget authority, gross
                      77,426
                      79,891
                      82,607

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      70,488
                      72,983
                      75,479

                      4101
                      Outlays from mandatory balances
                      6,759
                      6,701
                      6,892

                      4110
                      Outlays, gross (total)
                      77,247
                      79,684
                      82,371

                      4180
                      Budget authority, net (total)
                      77,513
                      79,989
                      82,704

                      4190
                      Outlays, net (total)
                      77,357
                      79,782
                      82,468

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      826,555
                      719,456
                      862,704

                      5001
                      Total investments, EOY: Federal securities: Par value
                      719,456
                      862,704
                      878,679

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

                      2013 actual
                      2014 est.
                      2015 est.

                      Enacted/requested:

                      Budget Authority
                      77,513
                      79,989
                      82,704

                      Outlays
                      77,357
                      79,782
                      82,468

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      2,500
                      2,500

                      Outlays

                      2,500
                      2,500

                      Total:

                      Budget Authority
                      77,513
                      82,489
                      85,204

                      Outlays
                      77,357
                      82,282
                      84,968

             The Civil Service Retirement and Disability Fund is the oldest and largest of the four trust funds administered by the Office
                of Personnel Management. 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. Employees
                   and agencies together contribute the full amount of the dynamic normal cost. During fiscal year 2013, the dynamic normal cost
                   for "Regular Employees" hired prior to January 1st, 2013, was 12.7 percent (employees share, 0.8 percent and employer's share,
                   11.9 percent).  On February 22, 2012, President Obama signed into law Public Law (P.L.) 112–96, the Middle Class Tax Relief
                   and Job Creation Act of 2012, which contains provisions related to Federal employee retirement contributions and benefits.
                   P.L. 112–96 increased the FERS employee contribution rate by 2.3% for FERS employees hired (or rehired with less than five
                   years of FERS service) after December 31, 2012. These new Federal employees and Members of Congress fall into a new class
                   of employees called "Revised Annuity Employees (RAE)". The dynamic, total normal cost rate for most newly hired/rehired FERS
                   regular employees and agencies together is still 12.7 percent, however, the RAE employees share is 3.1 percent and the employer's
                   share is 9.6 percent.  Effective fiscal year 2013, a weighted average normal cost was utilized to correctly capture all other
                   groups of employees and agencies normal cost rates.
    The 2015 Budget also includes the impact of the Bipartisan Budget Act of 2013. This Act included a provision to increase the
                   rate of employee contributions to FERS for individuals hired after December 31, 2013 by an additional 1.3% and to maintain
                   the employer's contribution at its current normal cost rate. These new Federal employees and Members of Congress fall into
                   a new class of employees called "Further Revised Annuity Employees (FRAE)". Any contributions under this provision in excess
                   of the amount necessary to satisfy FERS normal cost percentages, will be credited to the assets of the CSRDF, thereby reducing
                   the unfunded liability.
    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 contribution rate for CSRS employees
                   - 7.0 percent, as set forth above, less the 6.2 percent tax rate under the Old Age, Survivors and Disability Insurance (OASDI)
                   portion of Social Security.
    The 2015 Budget includes a legislative proposal to resolve retroactive disability benefits coordination between OPM and the
                   Social Security Admiistration (SSA). OPM estimates that the impact of this legislation would produce a reduction in improper
                   payments and thus yield savings of approximately $41 million a year, beginning in FY 2017.

                         2013 actual
                         2014 est.
                         2015 est.

                         Active employees
                         2,650,166
                         2,620,005
                         2,590,538

                         Annuitants:

                         Employees
                         2,016,583
                         2,038,307
                         2,061,006

                         Survivors
                         574,775
                         565,424
                         556,253

                         Total, annuitants
                         2,591,358
                         2,603,731
                         2,617,259

          Status of Funds (in millions of dollars)

                      Identification code 24–8135–0–7–602
                      2013 actual
                      2014 est.
                      2015 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      826,571
                      842,658
                      855,660

                      Adjustments:

                      0191
                      Rounding adjustment
                      –1

                      0199
                      Total balance, start of year
                      826,568
                      842,658
                      855,660

                      Cash income during the year:

                      Current law:

                      Receipts:

                      1200
                      Employee Contributions, Civil Service Retirement and Disability Fund
                      2,817
                      2,991
                      3,054

                      1201
                      District of Columbia Contributions, Civil Service Retirement and Disability Fund
                      26
                      25
                      23

                      1202
                      Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
                      677
                      706
                      739

                      Offsetting receipts (intragovernmental):

                      1240
                      Agency Contributions, Civil Service Retirement and Disability Fund
                      21,919
                      21,860
                      25,647

                      1241
                      Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
                      2,882
                      3,047
                      3,282

                      1242
                      FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
                      329
                      543
                      479

                      1243
                      Treasury Interest, Civil Service Retirement and Disability Fund
                      31,754
                      30,593
                      28,991

                      1244
                      General Fund Payment to the Civil Service Retirement and Disability Fund
                      32,995
                      35,470
                      36,264

                      1245
                      Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
                      50
                      49
                      48

                      1299
                      Income under present law
                      93,449
                      95,284
                      98,527

                      3299
                      Total cash income
                      93,449
                      95,284
                      98,527

                      Cash outgo during year:

                      Current law:

                      4500
                      Civil Service Retirement and Disability Fund
                      –77,357
                      –79,782
                      –82,468

                      4599
                      Outgo under current law (-)
                      –77,357
                      –79,782
                      –82,468

                      Proposed legislation:

                      5500
                      Civil Service Retirement and Disability Fund

                      –2,500
                      –2,500

                      5599
                      Outgo under proposed legislation (-)

                      –2,500
                      –2,500

                      6599
                      Total cash outgo (-)
                      –77,357
                      –82,282
                      –84,968

                      Manual Adjustments:

                      7690
                      Rounding adjustment
                      –2

                      7699
                      Total adjustments
                      –2

                      Unexpended balance, end of year:

                      8700
                      Uninvested balance (net), end of year
                      123,202
                      –7,044
                      –9,460

                      8701
                      Civil Service Retirement and Disability Fund
                      719,456
                      862,704
                      878,679

                      8799
                      Total balance, end of year
                      842,658
                      855,660
                      869,219

          Object Classification (in millions of dollars)

                      Identification code 24–8135–0–7–602
                      2013 actual
                      2014 est.
                      2015 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      130
                      98
                      97

                      42.0
                      Insurance claims and indemnities
                      76,938
                      79,433
                      82,123

                      44.0
                      Refunds and death claims
                      445
                      458
                      484

                      99.9
                      Total new obligations
                      77,513
                      79,989
                      82,704

             Civil Service Retirement and Disability Fund

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

                      Identification code 24–8135–4–7–602
                      2013 actual
                      2014 est.
                      2015 est.

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      2,500

                      Budget authority:

                      Appropriations, mandatory:

                      1203
                      Appropriation (previously unavailable)

                      2,500
                      2,500

                      1260
                      Appropriations, mandatory (total)

                      2,500
                      2,500

                      1900
                      Budget authority (total)

                      2,500
                      2,500

                      1930
                      Total budgetary resources available

                      2,500
                      5,000

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      2,500
                      5,000

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      –2,500

                      3020
                      Outlays (gross)

                      –2,500
                      –2,500

                      3050
                      Unpaid obligations, end of year

                      –2,500
                      –5,000

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      –2,500

                      3200
                      Obligated balance, end of year

                      –2,500
                      –5,000

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      2,500
                      2,500

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      2,500
                      2,500

                      4180
                      Budget authority, net (total)

                      2,500
                      2,500

                      4190
                      Outlays, net (total)

                      2,500
                      2,500

             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.

             The Budget reflects an estimate of this surplus of $5 billion, which is proposed to be paid to USPS over a period of two years;
                this amount is generally based off an estimate provided by the Postal Service Office of Inspector General in December 2012
                (using Postal-specific factors including investment returns, salary growth rates, cost of living adjustments granted to Postal
                retirees, and Postal Service demographic trends).  See Postal Service section of this Appendix.

             The Budget also proposes legislation to provide the Social Security Administration with authority to automate coordination
                of disability benefit payments with OPM, reducing OPM overpayments.

             Employees Life Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 24–8424–0–8–602
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Basic life insurance payments
                      1,629
                      1,622
                      1,669

                      0802
                      Optional life insurance payments
                      1,186
                      1,156
                      1,198

                      0803
                      Shenandoah life insurance payments
                      1
                      1
                      1

                      0804
                      Administration—OPM & OIG
                      5
                      6
                      6

                      0805
                      Administration—long term care
                      2
                      2
                      2

                      0900
                      Total new obligations (object class 25.2)
                      2,823
                      2,787
                      2,876

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      40,326
                      41,277
                      42,847

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      5
                      5
                      5

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

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      3,741
                      4,423
                      4,076

                      1801
                      Change in uncollected payments, Federal sources
                      28
                      –71
                      5

                      1850
                      Spending auth from offsetting collections, mand (total)
                      3,769
                      4,352
                      4,081

                      1900
                      Budget authority (total)
                      3,774
                      4,357
                      4,086

                      1930
                      Total budgetary resources available
                      44,100
                      45,634
                      46,933

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      41,277
                      42,847
                      44,057

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      859
                      853
                      872

                      3010
                      Obligations incurred, unexpired accounts
                      2,823
                      2,787
                      2,876

                      3020
                      Outlays (gross)
                      –2,829
                      –2,768
                      –2,853

                      3050
                      Unpaid obligations, end of year
                      853
                      872
                      895

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –380
                      –408
                      –337

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –28
                      71
                      –5

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –408
                      –337
                      –342

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      479
                      445
                      535

                      3200
                      Obligated balance, end of year
                      445
                      535
                      553

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      5
                      5
                      5

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3
                      5
                      5

                      4011
                      Outlays from discretionary balances
                      1

                      4020
                      Outlays, gross (total)
                      4
                      5
                      5

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,769
                      4,352
                      4,081

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1,969
                      2,086
                      2,154

                      4101
                      Outlays from mandatory balances
                      856
                      677
                      694

                      4110
                      Outlays, gross (total)
                      2,825
                      2,763
                      2,848

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –545
                      –515
                      –518

                      4121
                      Interest on Federal securities
                      –511
                      –1,321
                      –931

                      4123
                      Non-Federal sources
                      –2,690
                      –2,592
                      –2,632

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –3,746
                      –4,428
                      –4,081

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –28
                      71
                      –5

                      4160
                      Budget authority, net (mandatory)
                      –5
                      –5
                      –5

                      4170
                      Outlays, net (mandatory)
                      –921
                      –1,665
                      –1,233

                      4190
                      Outlays, net (total)
                      –917
                      –1,660
                      –1,228

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      41,250
                      41,951
                      41,951

                      5001
                      Total investments, EOY: Federal securities: Par value
                      41,951
                      41,951
                      43,121

             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:

                         2013 act.
                         2014 est.
                         2015 est.

                         Life insurance in force (in billions of dollars):

                         On active employees
                         727.9
                         716.7
                         705.6

                         On retired employees
                         93.7
                         98.4
                         103.4

                         On tribal employees
                         0.3
                         0.6
                         0.6

                         Total
                         821.9
                         815.7
                         809.6

                         Number of participants (in thousands):

                         Active employees
                         2,399
                         2,361
                         2,332

                         Annuitants
                         1,655
                         1,671
                         1,688

                         Tribal employees
                         1
                         2
                         2

                         Total
                         4055
                         4,034
                         4,022

             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
                         2013 act.
                         2014 est.
                         2015 est.

                         Held in reserve (in millions of dollars):

                         Contingency reserve
                         305
                         305
                         305

                         Beneficial association program reserve
                         0
                         0
                         0

                         U.S. Treasury reserve
                         40,326
                         41,183
                         42,755

                         Total reserves
                         40,631
                         41,488
                         43,060

          Object Classification (in millions of dollars)

                      Identification code 24–8424–0–8–602
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      25.2
                      Other services from non-Federal sources
                      2,823
                      2,787
                      2,876

                      99.0
                      Reimbursable obligations
                      2,823
                      2,787
                      2,876

             Employees and Retired Employees Health Benefits Funds

             Program and Financing (in millions of dollars)

                      Identification code 24–9981–0–8–551
                      2013 actual
                      2014 est.
                      2015 est.

                      Obligations by program activity:

                      0801
                      Benefit payments
                      43,420
                      45,593
                      47,350

                      0802
                      Payments from OPM contingency reserve
                      262
                      300
                      300

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

                      0804
                      Administration - operations
                      16
                      21
                      22

                      0805
                      Administration - OIG
                      23
                      17
                      17

                      0806
                      Administration - dental and vision program
                      16
                      16
                      17

                      0900
                      Total new obligations (object class 25.6)
                      43,738
                      45,948
                      47,707

                      Budgetary Resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      18,509
                      20,699
                      22,037

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      39
                      38
                      39

                      1750
                      Spending auth from offsetting collections, disc (total)
                      39
                      38
                      39

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      45,996
                      47,199
                      48,824

                      1801
                      Change in uncollected payments, Federal sources
                      –106
                      50
                      65

                      1823
                      New and/or unobligated balance of spending authority from offsetting collections temporarily reduced
                      –1
                      –1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      45,889
                      47,248
                      48,889

                      1900
                      Budget authority (total)
                      45,928
                      47,286
                      48,928

                      1930
                      Total budgetary resources available
                      64,437
                      67,985
                      70,965

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      20,699
                      22,037
                      23,258

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4,623
                      4,508
                      4,506

                      3010
                      Obligations incurred, unexpired accounts
                      43,738
                      45,948
                      47,707

                      3020
                      Outlays (gross)
                      –43,853
                      –45,950
                      –47,736

                      3050
                      Unpaid obligations, end of year
                      4,508
                      4,506
                      4,477

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1,927
                      –1,821
                      –1,871

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      106
                      –50
                      –65

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1,821
                      –1,871
                      –1,936

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,696
                      2,687
                      2,635

                      3200
                      Obligated balance, end of year
                      2,687
                      2,635
                      2,541

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      39
                      38
                      39

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      23
                      38
                      39

                      4011
                      Outlays from discretionary balances
                      13

                      4020
                      Outlays, gross (total)
                      36
                      38
                      39

                      Mandatory:

                      4090
                      Budget authority, gross
                      45,889
                      47,248
                      48,889

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      39,207
                      41,371
                      43,157

                      4101
                      Outlays from mandatory balances
                      4,610
                      4,541
                      4,540

                      4110
                      Outlays, gross (total)
                      43,817
                      45,912
                      47,697

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Policy Program [OIG]
                      –32,378
                      –33,128
                      –34,235

                      4121
                      Interest on Federal securities
                      –283
                      –286
                      –286

                      4123
                      Non-Federal sources
                      –13,374
                      –13,823
                      –14,342

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –46,035
                      –47,237
                      –48,863

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      106
                      –50
                      –65

                      4160
                      Budget authority, net (mandatory)
                      –40
                      –39
                      –39

                      4170
                      Outlays, net (mandatory)
                      –2,218
                      –1,325
                      –1,166

                      4180
                      Budget authority, net (total)
                      –1
                      –1

                      4190
                      Outlays, net (total)
                      –2,182
                      –1,287
                      –1,127

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      21,261
                      23,429
                      24,126

                      5001
                      Total investments, EOY: Federal securities: Par value
                      23,429
                      24,126
                      25,290

                      5090
                      Unavailable balance, SOY: Offsetting collections

                      1
                      2

                      5091
                      Unavailable balance, EOY: Offsetting collections
                      1
                      2
                      2

    This display combines FEHB fund and the Retired Employees Health Benefits (REHB) fund.
    The FEHB fund provides for the cost of health benefits for: 1) active employees; 2) employees who retired after June 1960,
                   or their survivors; 3) those annuitants transferred from the REHB program as authorized by Public Law 93–246; and 4) tribal
                   organizations. Beginning in 2016 OPM will offer a Self Plus One enrollment tier within the FEHB as enacted by the Bipartisan
                   Budget Act of 2013.
    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:

                         2013 actual
                         2014 est.
                         2015 est.

                         Active employees
                         2,141,000
                         2,113,000
                         2,076,000

                         USPS active employees (non-add)
                         449,000
                         421,000
                         384,000

                         Annuitants
                         1,895,000
                         1,905,000
                         1,915,000

                         Tribal Organizations
                         8,779
                         10,974
                         13,717

                         Total
                         4,044,779
                         4,028,974
                         4,004,717

             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:

                         2013 actual
                         2014 est.
                         2015 est.

                         Uniform plan
                         106
                         87
                         72

                         Private plans
                         218
                         179
                         147

                         Total
                         324
                         266
                         219

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

          Status of Funds (in millions of dollars)

                      Identification code 24–9981–0–8–551
                      2013 actual
                      2014 est.
                      2015 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      21,206
                      23,388
                      24,675

                      Adjustments:

                      0191
                      Rounding adjusment
                      1

                      0199
                      Total balance, start of year
                      21,207
                      23,388
                      24,675

                      Cash income during the year:

                      Current law:

                      Offsetting collections:

                      1280
                      Employees and Retired Employees Health Benefits Funds
                      32,378
                      33,128
                      34,235

                      1281
                      Employees and Retired Employees Health Benefits Funds
                      283
                      286
                      286

                      1282
                      Employees and Retired Employees Health Benefits Funds
                      13,374
                      13,823
                      14,342

                      1299
                      Income under present law
                      46,035
                      47,237
                      48,863

                      3299
                      Total cash income
                      46,035
                      47,237
                      48,863

                      Cash outgo during year:

                      Current law:

                      4500
                      Employees and Retired Employees Health Benefits Funds
                      –43,853
                      –45,950
                      –47,736

                      4599
                      Outgo under current law (-)
                      –43,853
                      –45,950
                      –47,736

                      6599
                      Total cash outgo (-)
                      –43,853
                      –45,950
                      –47,736

                      Manual Adjustments:

                      7690
                      Rounding adjustment
                      –1

                      7699
                      Total adjustments
                      –1

                      Unexpended balance, end of year:

                      8700
                      Uninvested balance (net), end of year
                      –41
                      549
                      512

                      8701
                      Employees and Retired Employees Health Benefits Funds
                      23,429
                      24,126
                      25,290

                      8799
                      Total balance, end of year
                      23,388
                      24,675
                      25,802

          Object Classification (in millions of dollars)

                      Identification code 24–9981–0–8–551
                      2013 actual
                      2014 est.
                      2015 est.

                      Reimbursable obligations:

                      25.6
                      Medical care
                      43,738
                      45,948
                      47,707

                      99.0
                      Reimbursable obligations
                      43,738
                      45,948
                      47,707

             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 2015 budget proposes that beginning in 2016:
                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 and Administrative Provisions

             GENERAL FUND RECEIPT ACCOUNT

             (in millions of dollars)

                      2013 actual
                      2014 est.
                      2015 est.

                      Offsetting receipts from the public:

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

                      General Fund Offsetting receipts from the public
                      17
                      2
                      2