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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
             Office of personnel management
             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, [$96,039,000] $120,688,000,  of which $2,500,000 shall remain available until expended for Federal investigations enhancements, and of which [$642,000] $616,000 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 in addition [$118,425,000] $124,550,000 for administrative expenses, to be transferred from the appropriate trust funds of OPM without regard to other statutes,
             including direct procurement of printed materials, for the retirement and insurance programs: Provided, That the provisions of this appropriation shall not affect the authority to use applicable trust funds as provided by sections
             8348(a)(1)(B), 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 [2015] 2016, 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, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 024–0100–0–1–805
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Employee Services
                      29
                      27
                      32

                      0002
                      Merit System Audit & Compliance
                      14
                      13
                      13

                      0003
                      Office of the Chief Financial Officer

                      1

                      0004
                      Office of the Chief Information Officer
                      11
                      9
                      31

                      0005
                      Executive Services
                      26
                      18
                      21

                      0006
                      Planning & Policy Analysis
                      7
                      17
                      9

                      0007
                      Health and Insurance
                      11
                      12
                      12

                      0008
                      Federal Investigative Services

                      2

                      0100
                      Total direct program
                      98
                      96
                      121

                      0799
                      Total direct obligations
                      98
                      96
                      121

                      0801
                      Trust Fund activity
                      281
                      118
                      124

                      0900
                      Total new obligations
                      379
                      214
                      245

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      12
                      14
                      14

                      1021
                      Recoveries of prior year unpaid obligations
                      2

                      1050
                      Unobligated balance (total)
                      14
                      14
                      14

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      96
                      96
                      121

                      1160
                      Appropriation, discretionary (total)
                      96
                      96
                      121

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      243
                      118
                      124

                      1701
                      Change in uncollected payments, Federal sources
                      53

                      1750
                      Spending auth from offsetting collections, disc (total)
                      296
                      118
                      124

                      1900
                      Budget authority (total)
                      392
                      214
                      245

                      1930
                      Total budgetary resources available
                      406
                      228
                      259

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –13

                      1941
                      Unexpired unobligated balance, end of year
                      14
                      14
                      14

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      96
                      91
                      71

                      3010
                      Obligations incurred, unexpired accounts
                      379
                      214
                      245

                      3011
                      Obligations incurred, expired accounts
                      3

                      3020
                      Outlays (gross)
                      –381
                      –234
                      –262

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –2

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –4

                      3050
                      Unpaid obligations, end of year
                      91
                      71
                      54

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –92
                      –114
                      –114

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –53

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      31

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –114
                      –114
                      –114

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      4
                      –23
                      –43

                      3200
                      Obligated balance, end of year
                      –23
                      –43
                      –60

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      392
                      214
                      245

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      332
                      202
                      229

                      4011
                      Outlays from discretionary balances
                      49
                      32
                      33

                      4020
                      Outlays, gross (total)
                      381
                      234
                      262

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –273
                      –118
                      –124

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –53

                      4052
                      Offsetting collections credited to expired accounts
                      30

                      4060
                      Additional offsets against budget authority only (total)
                      –23

                      4070
                      Budget authority, net (discretionary)
                      96
                      96
                      121

                      4080
                      Outlays, net (discretionary)
                      108
                      116
                      138

                      4180
                      Budget authority, net (total)
                      96
                      96
                      121

                      4190
                      Outlays, net (total)
                      108
                      116
                      138

    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 2016 Budget will permit OPM programs to prioritize their activities in support of
                   the OPM strategic plan for FY 2014–2018. In addition, the 2016 Budget will enable OPM to implement and sustain agency network
                   upgrades and security software maintenance to ensure a stronger, more reliable and protected OPM network architecture.  This
                   funding provides critical support to defend the OPM IT network against cybersecurity incidents, and positions OPM to maintain
                   the critical updates being deployed in 2014 and 2015.
    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 024–0100–0–1–805
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      50
                      47
                      51

                      11.3
                      Other than full-time permanent
                      1
                      1
                      1

                      11.5
                      Other personnel compensation
                      1
                      1
                      1

                      11.9
                      Total personnel compensation
                      52
                      49
                      53

                      12.1
                      Civilian personnel benefits
                      15
                      13
                      15

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      13
                      9
                      9

                      25.2
                      Other services from non-Federal sources
                      16
                      23
                      36

                      31.0
                      Equipment
                      1
                      1
                      7

                      99.0
                      Direct obligations
                      98
                      96
                      121

                      99.0
                      Reimbursable obligations
                      281
                      118
                      124

                      99.9
                      Total new obligations
                      379
                      214
                      245

          Employment Summary

                      Identification code 024–0100–0–1–805
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      794
                      843
                      943

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,076
                      1,180
                      1,200

             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, [$4,384,000] $4,365,000,  and in addition, not to exceed [$21,340,000] $22,479,000 for administrative expenses to audit, investigate, and provide other oversight of the Office of Personnel Management's retirement
             and insurance programs, to be transferred from the appropriate trust funds of the Office of Personnel Management, as determined
             by the Inspector General: Provided, That the Inspector General is authorized to rent conference rooms in the District of Columbia and elsewhere. (Financial Services and General Government Appropriations Act, 2015.)
          Program and Financing (in millions of dollars)

                      Identification code 024–0400–0–1–805
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Program oversight (audits, investigations, etc.)
                      4
                      4
                      4

                      0801
                      Office of Inspector General (Reimbursable)
                      21
                      22
                      22

                      0900
                      Total new obligations
                      25
                      26
                      26

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      5
                      4
                      4

                      1160
                      Appropriation, discretionary (total)
                      5
                      4
                      4

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      18
                      22
                      22

                      1701
                      Change in uncollected payments, Federal sources
                      3

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

                      1900
                      Budget authority (total)
                      26
                      26
                      26

                      1930
                      Total budgetary resources available
                      26
                      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
                      3
                      2

                      3010
                      Obligations incurred, unexpired accounts
                      25
                      26
                      26

                      3020
                      Outlays (gross)
                      –24
                      –27
                      –25

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –2

                      3050
                      Unpaid obligations, end of year
                      3
                      2
                      3

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –10
                      –8
                      –8

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

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      5

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –8
                      –8
                      –8

                      Memorandum (non-add) entries:

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

                      3200
                      Obligated balance, end of year
                      –5
                      –6
                      –5

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      26
                      26
                      26

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      23
                      25
                      25

                      4011
                      Outlays from discretionary balances
                      1
                      2

                      4020
                      Outlays, gross (total)
                      24
                      27
                      25

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –21
                      –22
                      –22

                      Additional offsets against gross budget authority only:

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

                      4052
                      Offsetting collections credited to expired accounts
                      3

                      4070
                      Budget authority, net (discretionary)
                      5
                      4
                      4

                      4080
                      Outlays, net (discretionary)
                      3
                      5
                      3

                      4180
                      Budget authority, net (total)
                      5
                      4
                      4

                      4190
                      Outlays, net (total)
                      3
                      5
                      3

             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 2014, the Office of Inspector General (OIG) activities resulted in positive financial impacts of over $50 million to
                Office of Personnel Management (OPM) managed funds and led to 37 arrests, 70 indictments/information inquiries, 48 criminal
                convictions, and 937 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 $420 million.

             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 2016, 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 2016.
                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 2016.

             The 2016 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 January 2014, the Congress passed the OPM IG Act (H.R. 2860). This piece of legislation has provided the required resources
                to fund 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 024–0400–0–1–805
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      3
                      3
                      3

                      12.1
                      Civilian personnel benefits
                      1
                      1
                      1

                      99.0
                      Direct obligations
                      4
                      4
                      4

                      99.0
                      Reimbursable obligations
                      21
                      22
                      22

                      99.9
                      Total new obligations
                      25
                      26
                      26

          Employment Summary

                      Identification code 024–0400–0–1–805
                      2014 actual
                      2015 est.
                      2016 est.

                      1001
                      Direct civilian full-time equivalent employment
                      25
                      19
                      19

                      2001
                      Reimbursable civilian full-time equivalent employment
                      111
                      126
                      126

             Government Payment for Annuitants, Employees Health Benefits

             Program and Financing (in millions of dollars)

                      Identification code 024–0206–0–1–551
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Government contribution for annuitants benefits (1959 Act)
                      11,358
                      11,957
                      12,658

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

                      0900
                      Total new obligations (object class 13.0)
                      11,359
                      11,958
                      12,659

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      11,359
                      11,958
                      12,659

                      1260
                      Appropriations, mandatory (total)
                      11,359
                      11,958
                      12,659

                      1930
                      Total budgetary resources available
                      11,359
                      11,958
                      12,659

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,133
                      1,210
                      1,122

                      3010
                      Obligations incurred, unexpired accounts
                      11,359
                      11,958
                      12,659

                      3020
                      Outlays (gross)
                      –11,282
                      –12,046
                      –12,559

                      3050
                      Unpaid obligations, end of year
                      1,210
                      1,122
                      1,222

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,133
                      1,210
                      1,122

                      3200
                      Obligated balance, end of year
                      1,210
                      1,122
                      1,222

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      11,359
                      11,958
                      12,659

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      10,149
                      10,897
                      11,552

                      4101
                      Outlays from mandatory balances
                      1,133
                      1,149
                      1,007

                      4110
                      Outlays, gross (total)
                      11,282
                      12,046
                      12,559

                      4180
                      Budget authority, net (total)
                      11,359
                      11,958
                      12,659

                      4190
                      Outlays, net (total)
                      11,282
                      12,046
                      12,559

             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.

                         2014 actual
                         2015 est.
                         2016 est.

                         Annuitants:

                         FEHB
                         1,918,209
                         2.036,000
                         2,048,000

                         USPS annuitants (non-add)
                         490,933
                         495,000
                         499,000

                         REHB
                         304
                         250
                         205

                         Total, annuitants
                         1,918,513
                         2,036,250
                         2,048,205

             Government Payment for Annuitants, Employee Life Insurance

             Program and Financing (in millions of dollars)

                      Identification code 024–0500–0–1–602
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Government Payment for Annuitants, Employee Life Insurance (Direct)
                      45
                      48
                      50

                      0900
                      Total new obligations (object class 25.2)
                      45
                      48
                      50

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      45
                      48
                      50

                      1260
                      Appropriations, mandatory (total)
                      45
                      48
                      50

                      1930
                      Total budgetary resources available
                      45
                      48
                      50

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      Obligations incurred, unexpired accounts
                      45
                      48
                      50

                      3020
                      Outlays (gross)
                      –45
                      –48
                      –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
                      45
                      48
                      50

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      39
                      42
                      44

                      4101
                      Outlays from mandatory balances
                      6
                      6
                      6

                      4110
                      Outlays, gross (total)
                      45
                      48
                      50

                      4180
                      Budget authority, net (total)
                      45
                      48
                      50

                      4190
                      Outlays, net (total)
                      45
                      48
                      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

             Program and Financing (in millions of dollars)

                      Identification code 024–0200–0–1–805
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0002
                      Payment of Government share of retirement costs
                      10,993
                      10,801
                      10,901

                      0003
                      Transfers for interest on unfunded liability and payment of military service annuities
                      23,928
                      24,400
                      25,300

                      0005
                      Spouse equity payment
                      67
                      67
                      67

                      0900
                      Total new obligations
                      34,988
                      35,268
                      36,268

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      23,928
                      24,400
                      25,300

                      1200
                      Appropriation
                      11,060
                      10,868
                      10,968

                      1260
                      Appropriations, mandatory (total)
                      34,988
                      35,268
                      36,268

                      1930
                      Total budgetary resources available
                      34,988
                      35,268
                      36,268

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts
                      34,988
                      35,268
                      36,268

                      3020
                      Outlays (gross)
                      –34,988
                      –35,268
                      –36,268

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      34,988
                      35,268
                      36,268

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      34,988
                      35,268
                      36,268

                      4180
                      Budget authority, net (total)
                      34,988
                      35,268
                      36,268

                      4190
                      Outlays, net (total)
                      34,988
                      35,268
                      36,268

             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 024–0200–0–1–805
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      12.1
                      Civilian personnel benefits
                      11,060
                      10,868
                      10,968

                      13.0
                      Benefits for former personnel
                      23,928
                      24,400
                      25,300

                      99.9
                      Total new obligations
                      34,988
                      35,268
                      36,268

             Flexible Benefits Plan Reserve

             Program and Financing (in millions of dollars)

                      Identification code 024–0800–0–1–805
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      FSA FEDS Risk Reserve
                      16
                      41
                      35

                      0900
                      Total new obligations
                      16
                      41
                      35

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      91
                      82
                      68

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      9
                      29
                      24

                      1823
                      New and/or unobligated balance of spending authority from offsetting collections temporarily reduced
                      –2
                      –2

                      1850
                      Spending auth from offsetting collections, mand (total)
                      7
                      27
                      24

                      1930
                      Total budgetary resources available
                      98
                      109
                      92

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      82
                      68
                      57

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      2
                      3
                      3

                      3010
                      Obligations incurred, unexpired accounts
                      16
                      41
                      35

                      3020
                      Outlays (gross)
                      –15
                      –41
                      –35

                      3050
                      Unpaid obligations, end of year
                      3
                      3
                      3

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2
                      3
                      3

                      3200
                      Obligated balance, end of year
                      3
                      3
                      3

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      7
                      27
                      24

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      1
                      27
                      24

                      4101
                      Outlays from mandatory balances
                      14
                      14
                      11

                      4110
                      Outlays, gross (total)
                      15
                      41
                      35

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1
                      –1
                      –1

                      4123
                      Non-Federal sources
                      –8
                      –28
                      –23

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –9
                      –29
                      –24

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

                      4170
                      Outlays, net (mandatory)
                      6
                      12
                      11

                      4180
                      Budget authority, net (total)
                      –2
                      –2

                      4190
                      Outlays, net (total)
                      6
                      12
                      11

                      Memorandum (non-add) entries:

                      5090
                      Unexpired unavailable balance, SOY: Offsetting collections

                      2
                      4

                      5092
                      Unexpired unavailable balance, EOY: Offsetting collections
                      2
                      4
                      4

             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,
                for program enhancements, and for OPM's administration of the program. The reserve account balance currently exceeds that
                deemed necessary to defray reasonable risk, so account balances are also being used to mitigate Federal agencies' contractual
                costs for the program. We project cost mitigation to continue at least through 2016.

          Object Classification (in millions of dollars)

                      Identification code 024–0800–0–1–805
                      2014 actual
                      2015 est.
                      2016 est.

                      25.6
                      Reimbursable obligations: Medical care
                      16
                      41
                      35

                      99.0
                      Reimbursable obligations
                      16
                      41
                      35

             Postal Service Retiree Health Benefits Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 024–5391–0–2–551
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year
                      46,925
                      48,468
                      49,107

                      Receipts:

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

                      2,357
                      2,435

                      0241
                      Earnings on Investments, Postal Service Retiree Health Benefits Fund
                      1,543
                      1,428
                      1,420

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

                      5,700
                      5,800

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

                      –5,700
                      –5,800

                      0299
                      Total receipts and collections
                      1,543
                      3,785
                      3,855

                      0400
                      Total: Balances and collections
                      48,468
                      52,253
                      52,962

                      Appropriations:

                      0500
                      Postal Service Retiree Health Benefits Fund
                      –1,543
                      –7,128
                      –7,220

                      0501
                      Postal Service Retiree Health Benefits Fund
                      1,543
                      7,128
                      7,220

                      0502
                      Postal Service Retiree Health Benefits Fund

                      –3,146
                      –3,336

                      0599
                      Total appropriations

                      –3,146
                      –3,336

                      0799
                      Balance, end of year
                      48,468
                      49,107
                      49,626

          Program and Financing (in millions of dollars)

                      Identification code 024–5391–0–2–551
                      2014 actual
                      2015 est.
                      2016 est.

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      1,543
                      7,128
                      7,220

                      1234
                      Appropriations precluded from obligation
                      –1,543
                      –7,128
                      –7,220

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      42,324
                      48,468
                      55,523

                      5001
                      Total investments, EOY: Federal securities: Par value
                      48,468
                      55,523
                      62,743

             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 024–5391–4–2–551
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      FEHB Premium Payments for Current Retirees

                      3,146
                      3,336

                      0900
                      Total new obligations (object class 12.1)

                      3,146
                      3,336

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)

                      3,146
                      3,336

                      1260
                      Appropriations, mandatory (total)

                      3,146
                      3,336

                      1930
                      Total budgetary resources available

                      3,146
                      3,336

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      Obligations incurred, unexpired accounts

                      3,146
                      3,336

                      3020
                      Outlays (gross)

                      –3,146
                      –3,336

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      3,146
                      3,336

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      3,146
                      3,336

                      4180
                      Budget authority, net (total)

                      3,146
                      3,336

                      4190
                      Outlays, net (total)

                      3,146
                      3,336

              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 2015, 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 2015 ($5.7 billion) and 2016 ($5.8 billion) UFL payments
                would be adjusted to assume that USPS will not make these payments. USPS would make up these missed payments 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 the statutory RHB prefunding payments that USPS defaulted on in FYs 2012, 2013, and 2014. These defaults,
                totaling $22.4 billion, are factored into the 40-year amortization schedule starting in 2017, but remain on USPS's financial
                statements in each year as outstanding liabilities.  This Budget proposal provides the following benefits to USPS: 1) USPS
                would be provided temporary financial relief in the form of lower payments through 2016; 2) The calculations of normal cost
                and UFL are based on actuarial assumptions (as of January 2015) 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, thus accelerating 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 024–4571–0–4–805
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Human Resource Solutions
                      436
                      358
                      386

                      0802
                      Investigation services
                      1,035
                      1,133
                      1,130

                      0803
                      Human Resources Tools & Technology (HRTT)
                      36
                      33
                      36

                      0804
                      Enterprise human resources integration
                      39
                      37
                      38

                      0805
                      USAJOBS
                      12
                      13
                      13

                      0806
                      Presidential Management Fellows
                      2
                      3
                      3

                      0807
                      Human Resource Line of Business (HRLoB)
                      2
                      3
                      3

                      0808
                      Inspector General Activities
                      1

                      0900
                      Total new obligations
                      1,563
                      1,580
                      1,609

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      267
                      252
                      235

                      1021
                      Recoveries of prior year unpaid obligations
                      49

                      1050
                      Unobligated balance (total)
                      316
                      252
                      235

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,430
                      1,563
                      1,642

                      1801
                      Change in uncollected payments, Federal sources
                      69

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,499
                      1,563
                      1,642

                      1900
                      Budget authority (total)
                      1,499
                      1,563
                      1,642

                      1930
                      Total budgetary resources available
                      1,815
                      1,815
                      1,877

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      252
                      235
                      268

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      926
                      957
                      974

                      3010
                      Obligations incurred, unexpired accounts
                      1,563
                      1,580
                      1,609

                      3020
                      Outlays (gross)
                      –1,483
                      –1,563
                      –1,642

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –49

                      3050
                      Unpaid obligations, end of year
                      957
                      974
                      941

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –636
                      –705
                      –705

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –69

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –705
                      –705
                      –705

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      290
                      252
                      269

                      3200
                      Obligated balance, end of year
                      252
                      269
                      236

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,499
                      1,563
                      1,642

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      36
                      354
                      251

                      4101
                      Outlays from mandatory balances
                      1,447
                      1,209
                      1,391

                      4110
                      Outlays, gross (total)
                      1,483
                      1,563
                      1,642

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1,430
                      –1,563
                      –1,642

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –69

                      4170
                      Outlays, net (mandatory)
                      53

                      4190
                      Outlays, net (total)
                      53

             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 management system solutions. FSG is comprised
                   of USA Staffing and Staff Acquisition, which work to provide Federal customers with complete human resources lifecycle solutions.
                   HRSES offers a set of assessment, planning, classification, and evaluation products and services to Federal agency customers.
                   TMA's program provides Government-wide customers the most cost effective means to develop and deploy a human capital management
                   system through its consolidated, pre-negotiated pricing system . 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. EHRI's 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. 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 EHRI's 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 2014, OPM's revolving fund businesses revenue total was $1.381 billion and the expenses total was $1.508 billion
                which provided a net loss on operations of $127 million. The cumulative retained income was $155 million.

          Object Classification (in millions of dollars)

                      Identification code 024–4571–0–4–805
                      2014 actual
                      2015 est.
                      2016 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      238
                      254
                      258

                      11.5
                      Other personnel compensation
                      21
                      22
                      22

                      11.9
                      Total personnel compensation
                      259
                      276
                      280

                      12.1
                      Civilian personnel benefits
                      77
                      77
                      79

                      21.0
                      Travel and transportation of persons
                      16
                      20
                      19

                      23.1
                      Rental payments to GSA
                      20
                      16
                      14

                      23.3
                      Communications, utilities, and miscellaneous charges
                      46
                      38
                      33

                      24.0
                      Printing and reproduction
                      2
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      1,104
                      1,131
                      1,157

                      26.0
                      Supplies and materials
                      4
                      5
                      4

                      31.0
                      Equipment
                      35
                      15
                      21

                      99.9
                      Total new obligations
                      1,563
                      1,580
                      1,609

          Employment Summary

                      Identification code 024–4571–0–4–805
                      2014 actual
                      2015 est.
                      2016 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,010
                      3,276
                      3,227

          Trust Funds
             Civil Service Retirement and Disability Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 024–8135–0–7–602
                      2014 actual
                      2015 est.
                      2016 est.

                      0100
                      Balance, start of year
                      835,685
                      850,027
                      862,877

                      Receipts:

                      0200
                      Employee Contributions, Civil Service Retirement and Disability Fund
                      2,757
                      2,975
                      3,091

                      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
                      643
                      616
                      594

                      0240
                      Agency Contributions, Civil Service Retirement and Disability Fund
                      21,832
                      24,513
                      25,610

                      0241
                      Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
                      2,873
                      3,218
                      3,399

                      0242
                      Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund

                      7
                      7

                      0243
                      FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
                      472
                      479
                      424

                      0244
                      Treasury Interest, Civil Service Retirement and Disability Fund
                      30,547
                      28,056
                      26,965

                      0245
                      General Fund Payment to the Civil Service Retirement and Disability Fund
                      34,988
                      35,268
                      36,268

                      0246
                      Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
                      47
                      44
                      43

                      0299
                      Total receipts and collections
                      94,185
                      95,201
                      96,424

                      0400
                      Total: Balances and collections
                      929,870
                      945,228
                      959,301

                      Appropriations:

                      0500
                      Civil Service Retirement and Disability Fund
                      –98
                      –97
                      –95

                      0501
                      Civil Service Retirement and Disability Fund
                      –94,085
                      –95,097
                      –96,322

                      0502
                      Civil Service Retirement and Disability Fund
                      –3
                      –3
                      –4

                      0503
                      Civil Service Retirement and Disability Fund
                      3
                      4

                      0504
                      Civil Service Retirement and Disability Fund
                      14,340
                      13,598
                      12,529

                      0505
                      Civil Service Retirement and Disability Fund

                      –756
                      –750

                      0599
                      Total appropriations
                      –79,843
                      –82,351
                      –84,642

                      0799
                      Balance, end of year
                      850,027
                      862,877
                      874,659

          Program and Financing (in millions of dollars)

                      Identification code 024–8135–0–7–602
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0001
                      Annuities
                      79,284
                      81,058
                      83,324

                      0002
                      Refunds and death claims
                      424
                      441
                      469

                      0003
                      Administration - operations
                      128
                      91
                      89

                      0004
                      Transfer to MSPB
                      2
                      2
                      2

                      0005
                      Administration - OIG
                      4
                      4
                      4

                      0900
                      Total new obligations
                      79,842
                      81,596
                      83,888

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      1

                      1001
                      Discretionary unobligated balance brought fwd, Oct 1

                      1

                      Budget authority:

                      Appropriations, discretionary:

                      1101
                      Appropriation (special or trust fund)
                      98
                      97
                      95

                      1160
                      Appropriation, discretionary (total)
                      98
                      97
                      95

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      94,085
                      95,097
                      96,322

                      1203
                      Appropriation (previously unavailable)
                      3
                      3
                      4

                      1232
                      Appropriations and/or unobligated balance of appropriations temporarily reduced
                      –3
                      –4

                      1234
                      Appropriations precluded from obligation
                      –14,340
                      –13,598
                      –12,529

                      1260
                      Appropriations, mandatory (total)
                      79,745
                      81,498
                      83,797

                      1900
                      Budget authority (total)
                      79,843
                      81,595
                      83,892

                      1930
                      Total budgetary resources available
                      79,843
                      81,596
                      83,892

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1

                      4

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      6,973
                      7,171
                      7,378

                      3010
                      Obligations incurred, unexpired accounts
                      79,842
                      81,596
                      83,888

                      3020
                      Outlays (gross)
                      –79,644
                      –81,389
                      –83,708

                      3050
                      Unpaid obligations, end of year
                      7,171
                      7,378
                      7,558

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      6,973
                      7,171
                      7,378

                      3200
                      Obligated balance, end of year
                      7,171
                      7,378
                      7,558

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      98
                      97
                      95

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      64
                      97
                      95

                      4011
                      Outlays from discretionary balances
                      35

                      4020
                      Outlays, gross (total)
                      99
                      97
                      95

                      Mandatory:

                      4090
                      Budget authority, gross
                      79,745
                      81,498
                      83,797

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      72,607
                      74,400
                      76,530

                      4101
                      Outlays from mandatory balances
                      6,938
                      6,892
                      7,083

                      4110
                      Outlays, gross (total)
                      79,545
                      81,292
                      83,613

                      4180
                      Budget authority, net (total)
                      79,843
                      81,595
                      83,892

                      4190
                      Outlays, net (total)
                      79,644
                      81,389
                      83,708

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      719,456
                      857,169
                      871,024

                      5001
                      Total investments, EOY: Federal securities: Par value
                      857,169
                      871,024
                      883,622

             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 7.0 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 2014, the dynamic normal cost
                   for "Regular Employees" hired prior to January 1st, 2013, was 14.0 percent (employees share, 0.8 percent and employer's share,
                   13.2 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 14.0 percent, however, the RAE employees share is 3.1 percent and the employer's
                   share is 10.9 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 2016 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 2016 Budget includes a legislative proposal to resolve retroactive disability benefits coordination between OPM and the
                   Social Security Administration. OPM estimates that the impact of this legislation would produce a reduction in improper payments
                   and thus yield savings of approximately $48 million a year, beginning in FY 2018.

                         2014 actual
                         2015 est.
                         2016 est.

                         Active employees
                         2,607,359
                         2,579,000
                         2,551,000

                         Annuitants:

                         Employees
                         2,050,831
                         2,072,000
                         2,093,000

                         Survivors
                         565,280
                         557,000
                         549,000

                         Total, annuitants
                         2,616,111
                         2,629,000
                         2,642,000

          Status of Funds (in millions of dollars)

                      Identification code 024–8135–0–7–602
                      2014 actual
                      2015 est.
                      2016 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      842,658
                      857,199
                      870,255

                      0199
                      Total balance, start of year
                      842,658
                      857,199
                      870,255

                      Cash income during the year:

                      Current law:

                      Receipts:

                      1200
                      Employee Contributions, Civil Service Retirement and Disability Fund
                      2,757
                      2,975
                      3,091

                      1200
                      District of Columbia Contributions, Civil Service Retirement and Disability Fund
                      26
                      25
                      23

                      1200
                      Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
                      643
                      616
                      594

                      Offsetting receipts (intragovernmental):

                      1240
                      Agency Contributions, Civil Service Retirement and Disability Fund
                      21,832
                      24,513
                      25,610

                      1240
                      Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
                      2,873
                      3,218
                      3,399

                      1240
                      Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund

                      7
                      7

                      1240
                      FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
                      472
                      479
                      424

                      1240
                      Treasury Interest, Civil Service Retirement and Disability Fund
                      30,547
                      28,056
                      26,965

                      1240
                      General Fund Payment to the Civil Service Retirement and Disability Fund
                      34,988
                      35,268
                      36,268

                      1240
                      Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
                      47
                      44
                      43

                      1299
                      Income under present law
                      94,185
                      95,201
                      96,424

                      3299
                      Total cash income
                      94,185
                      95,201
                      96,424

                      Cash outgo during year:

                      Current law:

                      4500
                      Civil Service Retirement and Disability Fund
                      –79,644
                      –81,389
                      –83,708

                      4599
                      Outgo under current law (-)
                      –79,644
                      –81,389
                      –83,708

                      Proposed legislation:

                      5500
                      Civil Service Retirement and Disability Fund

                      –756
                      –750

                      5599
                      Outgo under proposed legislation (-)

                      –756
                      –750

                      6599
                      Total cash outgo (-)
                      –79,644
                      –82,145
                      –84,458

                      Unexpended balance, end of year:

                      8700
                      Uninvested balance (net), end of year
                      30
                      –769
                      –1,401

                      8701
                      Civil Service Retirement and Disability Fund
                      857,169
                      871,024
                      883,622

                      8799
                      Total balance, end of year
                      857,199
                      870,255
                      882,221

          Object Classification (in millions of dollars)

                      Identification code 024–8135–0–7–602
                      2014 actual
                      2015 est.
                      2016 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      134
                      97
                      95

                      42.0
                      Insurance claims and indemnities
                      79,284
                      81,058
                      83,324

                      44.0
                      Refunds and death claims
                      424
                      441
                      469

                      99.9
                      Total new obligations
                      79,842
                      81,596
                      83,888

             Civil Service Retirement and Disability Fund

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

                      Identification code 024–8135–4–7–602
                      2014 actual
                      2015 est.
                      2016 est.

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1

                      756

                      Budget authority:

                      Appropriations, mandatory:

                      1203
                      Appropriation (previously unavailable)

                      756
                      750

                      1260
                      Appropriations, mandatory (total)

                      756
                      750

                      1930
                      Total budgetary resources available

                      756
                      1,506

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      756
                      1,506

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1

                      –756

                      3020
                      Outlays (gross)

                      –756
                      –750

                      3050
                      Unpaid obligations, end of year

                      –756
                      –1,506

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year

                      –756

                      3200
                      Obligated balance, end of year

                      –756
                      –1,506

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      756
                      750

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      756
                      750

                      4180
                      Budget authority, net (total)

                      756
                      750

                      4190
                      Outlays, net (total)

                      756
                      750

              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 $1.5 billion, which is proposed to be paid to USPS over a period of two years; this amount is based off a preliminary
                estimate by OPM 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 024–8424–0–8–602
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Basic life insurance payments
                      1,860
                      1,813
                      1,835

                      0802
                      Optional life insurance payments
                      1,152
                      1,285
                      1,302

                      0803
                      Shenandoah life insurance payments
                      1
                      1
                      1

                      0804
                      Administration—OPM & OIG
                      6
                      4
                      4

                      0805
                      Administration—long term care
                      5
                      5
                      5

                      0900
                      Total new obligations
                      3,024
                      3,108
                      3,147

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      41,277
                      42,623
                      43,425

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      6
                      4
                      4

                      1750
                      Spending auth from offsetting collections, disc (total)
                      6
                      4
                      4

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      4,413
                      3,920
                      3,848

                      1801
                      Change in uncollected payments, Federal sources
                      –49
                      –14
                      5

                      1850
                      Spending auth from offsetting collections, mand (total)
                      4,364
                      3,906
                      3,853

                      1900
                      Budget authority (total)
                      4,370
                      3,910
                      3,857

                      1930
                      Total budgetary resources available
                      45,647
                      46,533
                      47,282

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      42,623
                      43,425
                      44,135

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      853
                      918
                      837

                      3010
                      Obligations incurred, unexpired accounts
                      3,024
                      3,108
                      3,147

                      3020
                      Outlays (gross)
                      –2,959
                      –3,189
                      –3,071

                      3050
                      Unpaid obligations, end of year
                      918
                      837
                      913

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –409
                      –360
                      –346

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      49
                      14
                      –5

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –360
                      –346
                      –351

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      444
                      558
                      491

                      3200
                      Obligated balance, end of year
                      558
                      491
                      562

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      6
                      4
                      4

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      4
                      4
                      4

                      4011
                      Outlays from discretionary balances
                      2

                      4020
                      Outlays, gross (total)
                      6
                      4
                      4

                      Mandatory:

                      4090
                      Budget authority, gross
                      4,364
                      3,906
                      3,853

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,102
                      2,267
                      2,317

                      4101
                      Outlays from mandatory balances
                      851
                      918
                      750

                      4110
                      Outlays, gross (total)
                      2,953
                      3,185
                      3,067

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –538
                      –528
                      –531

                      4121
                      Interest on Federal securities
                      –1,167
                      –746
                      –626

                      4123
                      Non-Federal sources
                      –2,714
                      –2,650
                      –2,695

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –4,419
                      –3,924
                      –3,852

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      49
                      14
                      –5

                      4160
                      Budget authority, net (mandatory)
                      –6
                      –4
                      –4

                      4170
                      Outlays, net (mandatory)
                      –1,466
                      –739
                      –785

                      4190
                      Outlays, net (total)
                      –1,460
                      –735
                      –781

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      41,951
                      43,213
                      43,758

                      5001
                      Total investments, EOY: Federal securities: Par value
                      43,213
                      43,758
                      44,451

             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:

                         2014 act.
                         2015 est.
                         2016 est.

                         Life insurance in force (in billions of dollars):

                         On active employees
                         722.9
                         717.9
                         713.0

                         On retired employees
                         97.9
                         102.3
                         106.9

                         Total
                         820.8
                         820.2
                         819.9

                         Number of participants (in thousands):

                         Active employees
                         2,343
                         2,326
                         2,318

                         Annuitants
                         1,628
                         1,601
                         1,574

                         Total
                         3,971
                         3,926
                         3,892

             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
                         2014 act.
                         2015 est.
                         2016 est.

                         Held in reserve (in millions of dollars):

                         Contingency reserve
                         582
                         625
                         625

                         Beneficial association program reserve
                         0
                         0
                         0

                         U.S. Treasury reserve
                         43,213
                         42,826
                         43,529

                         Total reserves
                         43,795
                         43,452
                         44,154

          Object Classification (in millions of dollars)

                      Identification code 024–8424–0–8–602
                      2014 actual
                      2015 est.
                      2016 est.

                      25.2
                      Reimbursable obligations: Other services from non-Federal sources
                      3,024
                      3,108
                      3,147

                      99.0
                      Reimbursable obligations
                      3,024
                      3,108
                      3,147

             Employees and Retired Employees Health Benefits Funds

             Program and Financing (in millions of dollars)

                      Identification code 024–9981–0–8–551
                      2014 actual
                      2015 est.
                      2016 est.

                      Obligations by program activity:

                      0801
                      Benefit payments
                      46,072
                      47,632
                      50,412

                      0802
                      Payments from OPM contingency reserve
                      263
                      300
                      300

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

                      0804
                      Administration - operations
                      17
                      24
                      32

                      0805
                      Administration - OIG
                      21
                      17
                      17

                      0806
                      Administration - dental and vision program
                      18
                      17
                      17

                      0900
                      Total new obligations
                      46,392
                      47,991
                      50,779

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      20,700
                      20,755
                      21,498

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      38
                      41
                      49

                      1750
                      Spending auth from offsetting collections, disc (total)
                      38
                      41
                      49

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      46,240
                      48,588
                      51,802

                      1801
                      Change in uncollected payments, Federal sources
                      169
                      105
                      139

                      1802
                      Offsetting collections (previously unavailable)
                      1
                      1
                      1

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

                      1850
                      Spending auth from offsetting collections, mand (total)
                      46,409
                      48,693
                      51,942

                      1900
                      Budget authority (total)
                      46,447
                      48,734
                      51,991

                      1930
                      Total budgetary resources available
                      67,147
                      69,489
                      73,489

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      20,755
                      21,498
                      22,710

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4,507
                      4,784
                      4,783

                      3010
                      Obligations incurred, unexpired accounts
                      46,392
                      47,991
                      50,779

                      3020
                      Outlays (gross)
                      –46,115
                      –47,992
                      –50,727

                      3050
                      Unpaid obligations, end of year
                      4,784
                      4,783
                      4,835

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –1,820
                      –1,989
                      –2,094

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –169
                      –105
                      –139

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –1,989
                      –2,094
                      –2,233

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,687
                      2,795
                      2,689

                      3200
                      Obligated balance, end of year
                      2,795
                      2,689
                      2,602

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      38
                      41
                      49

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      24
                      41
                      49

                      4011
                      Outlays from discretionary balances
                      16

                      4020
                      Outlays, gross (total)
                      40
                      41
                      49

                      Mandatory:

                      4090
                      Budget authority, gross
                      46,409
                      48,693
                      51,942

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      41,584
                      43,094
                      45,842

                      4101
                      Outlays from mandatory balances
                      4,491
                      4,857
                      4,836

                      4110
                      Outlays, gross (total)
                      46,075
                      47,951
                      50,678

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal Sources [OIG]
                      –32,873
                      –34,018
                      –36,143

                      4121
                      Interest on Federal securities
                      226
                      –273
                      –310

                      4123
                      Non-Federal sources
                      –13,631
                      –14,338
                      –15,398

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –46,278
                      –48,629
                      –51,851

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –169
                      –105
                      –139

                      4160
                      Budget authority, net (mandatory)
                      –38
                      –41
                      –48

                      4170
                      Outlays, net (mandatory)
                      –203
                      –678
                      –1,173

                      4180
                      Budget authority, net (total)

                      1

                      4190
                      Outlays, net (total)
                      –163
                      –637
                      –1,124

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      23,429
                      23,558
                      24,436

                      5001
                      Total investments, EOY: Federal securities: Par value
                      23,558
                      24,436
                      25,594

                      5090
                      Unexpired unavailable balance, SOY: Offsetting collections
                      1
                      1
                      1

                      5092
                      Unexpired unavailable balance, EOY: Offsetting collections
                      1
                      1

    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:

                         2014 actual
                         2015 est.
                         2016 est.

                         Active employees
                         2,093,034
                         2,045,000
                         2,040,000

                         USPS active employees (non-add)
                         431,859
                         384,000
                         379,000

                         Annuitants
                         1,918,209
                         2,036,000
                         2,048,000

                         Tribal Organizations
                         11,043
                         13,804
                         13,804

                         Total
                         4,022,286
                         4,094,804
                         4,101,804

             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:

                         2014 actual
                         2015 est.
                         2016 est.

                         Uniform plan
                         95
                         78
                         64

                         Private plans
                         209
                         172
                         141

                         Total
                         304
                         250
                         205

             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 024–9981–0–8–551
                      2014 actual
                      2015 est.
                      2016 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      23,388
                      23,552
                      24,189

                      0199
                      Total balance, start of year
                      23,388
                      23,552
                      24,189

                      Cash income during the year:

                      Current law:

                      Offsetting collections:

                      1280
                      Employees and Retired Employees Health Benefits Funds
                      32,873
                      34,018
                      36,143

                      1280
                      Employees and Retired Employees Health Benefits Funds
                      –226
                      273
                      310

                      1280
                      Employees and Retired Employees Health Benefits Funds
                      13,631
                      14,338
                      15,398

                      1299
                      Income under present law
                      46,278
                      48,629
                      51,851

                      3299
                      Total cash income
                      46,278
                      48,629
                      51,851

                      Cash outgo during year:

                      Current law:

                      4500
                      Employees and Retired Employees Health Benefits Funds
                      –46,115
                      –47,992
                      –50,727

                      4599
                      Outgo under current law (-)
                      –46,115
                      –47,992
                      –50,727

                      6599
                      Total cash outgo (-)
                      –46,115
                      –47,992
                      –50,727

                      Manual Adjustments:

                      7690
                      Rounding adjustment
                      1

                      7699
                      Total adjustments
                      1

                      Unexpended balance, end of year:

                      8700
                      Uninvested balance (net), end of year
                      –6
                      –247
                      –281

                      8701
                      Employees and Retired Employees Health Benefits Funds
                      23,558
                      24,436
                      25,594

                      8799
                      Total balance, end of year
                      23,552
                      24,189
                      25,313

          Object Classification (in millions of dollars)

                      Identification code 024–9981–0–8–551
                      2014 actual
                      2015 est.
                      2016 est.

                      25.6
                      Reimbursable obligations: Medical care
                      46,392
                      47,991
                      50,779

                      99.0
                      Reimbursable obligations
                      46,392
                      47,991
                      50,779

             General and Administrative Provisions

             GENERAL FUND RECEIPT ACCOUNT

             (in millions of dollars)

                      2014 actual
                      2015 est.
                      2016 est.

                      Offsetting receipts from the public:

                      024–322000
                      All Other General Fund Proprietary Receipts Including Budget Clearing Accounts: Enacted/requested
                      11
                      2
                      2

                      General Fund Offsetting receipts from the public
                      11
                      2
                      2