[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 Benefits
For payment of Government contributions with respect to retired employees, as authorized by chapter 89 of title 5, United
States Code, and the Retired Federal Employees Health Benefits Act (74 Stat. 849), such sums as may be necessary.
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 Insurance
For payment of Government contributions with respect to employees retiring after December 31, 1989, as required by chapter
87 of title 5, United States Code, such sums as may be necessary.
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 Fund
For financing the unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969,
as authorized by 5 U.S.C. 8348, and annuities under special Acts to be credited to the Civil Service Retirement and Disability
Fund, such sums as may be necessary: Provided, That annuities authorized by the Act of May 29, 1944, and the Act of August
19, 1950 (33 U.S.C. 771–775), may hereafter be paid out of the Civil Service Retirement and Disability Fund.
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