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



   
      
      
         OFFICE OF PERSONNEL MANAGEMENT                                                                                           
            
         
      
      
   
   
      OFFICE OF PERSONNEL MANAGEMENT                                                                                           
         
      
      Federal Funds
         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 024â0100â0â1â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
                  â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)
                  â381
                  â234
                  â262
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  91
                  71
                  54
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â92
                  â114
                  â114
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â53
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  31
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â114
                  â114
                  â114
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  4
                  â23
                  â43
               
               
                  3200
                  Obligated balance, end of year
                  â23
                  â43
                  â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
                  â273
                  â118
                  â124
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â53
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  30
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 2014â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 024â0100â0â1â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 024â0100â0â1â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 024â0400â0â1â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
                  â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)
                  â24
                  â27
                  â25
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  3
                  2
                  3
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â10
                  â8
                  â8
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â8
                  â8
                  â8
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â6
                  â5
                  â6
               
               
                  3200
                  Obligated balance, end of year
                  â5
                  â6
                  â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
                  â21
                  â22
                  â22
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 024â0400â0â1â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 024â0400â0â1â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 024â0206â0â1â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)
                  â11,282
                  â12,046
                  â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 024â0500â0â1â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)
                  â45
                  â48
                  â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. 96â427, Federal Employees Group Life Insurance Act of 1980, enacted October 10, 1980, this appropriation finances
            the Government's share of premiums, which is one-third the cost, for Basic life insurance for annuitants retiring after December
            31, 1989, and who are less than 65 years old.
         
      
         Payment to Civil Service Retirement and Disability Fund                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0200â0â1â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)
                  â34,988
                  â35,268
                  â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. 91â93),
            the Federal Employees Retirement Act of 1986 (P.L. 99â335), and the Civil Service Retirement Spouse Equity Act of 1985 (P.L.
            98â615). The payment is made directly from the General Fund of the U.S. Treasury into the Civil Service Retirement and Disability
            Fund and is in addition to appropriated funds that will be contributed from agency budgets.
         
         Current Appropriation Payment of Government share of retirement costs._P.L. 91â93 provides for an annual appropriation to amortize, over a 30-year period, all increases in Civil Service Retirement
            System costs resulting from acts of Congress granting new or liberalized benefits, extensions of coverage, or pay raises,
            exclusive of the effects of cost-of-living adjustments (COLAs). OPM has notified the Secretary of the Treasury each year of
            such sums as may be necessary to carry out these provisions.
         
         Permanent Indefinite Authorization._Transfers for interest on static unfunded liability and payment of military service annuities.âP.L. 91â93 also provides permanent,
            indefinite authorization for the Secretary of the Treasury to transfer, on an annual basis, an amount equal to 5 percent interest
            on the Civil Service Retirement and Disability Funds current statutory unfunded liability, calculated based on static economic
            assumptions, and annuity disbursements attributable to credit for military service.
         
         Payments for Spouse Equity._The permanent, indefinite authorization also includes a payment in accordance with P.L. 98â615 which provides for the Secretary
            of the Treasury to transfer an amount equal to the annuities granted to eligible former spouses of annuitants who died between
            September 1978 and May 1985 who did not elect survivor coverage.
         
         Financing._The unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969, as authorized
            by 5 U.S.C. 8348, and annuities under special Acts to be credited to the Civil Service Retirement and Disability Fund, such
            sums as may be necessary: Provided, That annuities authorized by the Act of May 29, 1944, and the Act of August 19, 1950 (33 U.S.C. 771â775), may hereafter
            be paid out of the Civil Service Retirement and Disability Fund. (Financial Services and General Government Appropriations
            Act, 2010.)
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0200â0â1â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 024â0800â0â1â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
                  â2
                  â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)
                  â15
                  â41
                  â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
                  â1
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources
                  â8
                  â28
                  â23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â9
                  â29
                  â24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â2
                  â2
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  6
                  12
                  11
               
               
                  4180
                  Budget authority, net (total)
                  â2
                  â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. 108â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 024â0800â0â1â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 024â5391â0â2â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
                  
                  â5,700
                  â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
                  â1,543
                  â7,128
                  â7,220
               
               
                  0501
                  Postal Service Retiree Health Benefits Fund
                  1,543
                  7,128
                  7,220
               
               
                  0502
                  Postal Service Retiree Health Benefits Fund
                  
                  â3,146
                  â3,336
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  
                  â3,146
                  â3,336
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  48,468
                  49,107
                  49,626
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â5391â0â2â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
                  â1,543
                  â7,128
                  â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. 109â435) created the Postal Service Retiree Health Benefits Fund to help
            fully fund the Postal Service's retiree (annuitant) health benefits liabilities.
         
         This account receives from the Postal Service: 1) the pension savings provided to the Postal Service by the Postal Civil Service
            Retirement System Funding Reform Act of 2003 (P.L. 108â18) that were held in escrow during 2006; 2) payments defined within
            P.L. 109â435, and modified by P.L. 111â68, to begin the liquidation of the Postal Service's unfunded liability for post-retirement
            health benefits; and 3) beginning in 2017, payments for the actuarial cost of Postal Service contributions for the post-retirement
            health benefits for its current employees. This account also receives any surplus resources of the Civil Service Retirement
            and Disability Fund that are not needed to finance future retirement benefits under the Civil Service Retirement System to
            current or former employees of the Postal Service that are attributable to civilian employment with the Postal Service.
         
         As a result of this health benefits financing system, beginning in 2017, the Postal Service will cease to pay annual premium
            costs for its post-1971 current annuitants directly to the Employees and Retired Employees Health Benefits Fund. Instead,
            these premium payments will be paid from amounts that the Postal Service remits to this fund. Payments for a proportion of
            the premium costs of Postal Service annuitants' pre-1971 service would continue to be paid by the General Fund of the Treasury
            through the Government Payment for Annuitants, Employees Health Benefits account.
         
      
         Postal Service Retiree Health Benefits Fund                                                                              
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â5391â4â2â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)
                  
                  â3,146
                  â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. 109â435), USPS must make a stream of payments set in statute
            through 2016 toward paying down retiree health benefit unfunded liabilities, as well as pay annual Federal Employees Health
            Benefits Program premiums for current retirees. Also under current law, starting in 2017, USPS must pay the per capita accruing
            costs (or normal cost) to fund future retiree health benefits of current employees and a 40-year amortization of the remaining
            unfunded liability (UFL) for current retirees. The Budget proposes to shift how the Postal Service (USPS) pre-funds its retiree
            health benefits' UFL. Under the proposal, starting in 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 024â4571â0â4â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)
                  â1,483
                  â1,563
                  â1,642
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â49
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  957
                  974
                  941
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â636
                  â705
                  â705
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â69
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â705
                  â705
                  â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
                  â1,430
                  â1,563
                  â1,642
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â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 024â4571â0â4â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 024â4571â0â4â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 024â8135â0â7â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
                  â98
                  â97
                  â95
               
               
                  0501
                  Civil Service Retirement and Disability Fund
                  â94,085
                  â95,097
                  â96,322
               
               
                  0502
                  Civil Service Retirement and Disability Fund
                  â3
                  â3
                  â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
                  
                  â756
                  â750
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0599
                  Total appropriations
                  â79,843
                  â82,351
                  â84,642
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Balance, end of year
                  850,027
                  862,877
                  874,659
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â8135â0â7â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
                  â3
                  â4
                  
               
               
                  1234
                  Appropriations precluded from obligation
                  â14,340
                  â13,598
                  â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)
                  â79,644
                  â81,389
                  â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.) 112â96, the Middle Class Tax Relief
               and Job Creation Act of 2012, which contains provisions related to Federal employee retirement contributions and benefits.
               P.L. 112â96 increased the FERS 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 employeesâ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 024â8135â0â7â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
                  â79,644
                  â81,389
                  â83,708
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4599
                  Outgo under current law (-)
                  â79,644
                  â81,389
                  â83,708
               
               
                  
                  Proposed legislation:
               
               
                  5500
                  Civil Service Retirement and Disability Fund
                  
                  â756
                  â750
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5599
                  Outgo under proposed legislation (-)
                  
                  â756
                  â750
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  6599
                  Total cash outgo (-)
                  â79,644
                  â82,145
                  â84,458
               
               
                  
                  Unexpended balance, end of year:
               
               
                  8700
                  Uninvested balance (net), end of year
                  30
                  â769
                  â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 024â8135â0â7â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 024â8135â4â7â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
                  
                  
                  â756
               
               
                  3020
                  Outlays (gross)
                  
                  â756
                  â750
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  â756
                  â1,506
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  â756
               
               
                  3200
                  Obligated balance, end of year
                  
                  â756
                  â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 024â8424â0â8â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
                  AdministrationâOPM & OIG
                  6
                  4
                  4
               
               
                  0805
                  Administrationâ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
                  â49
                  â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)
                  â2,959
                  â3,189
                  â3,071
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  918
                  837
                  913
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â409
                  â360
                  â346
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  49
                  14
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â360
                  â346
                  â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
                  â538
                  â528
                  â531
               
               
                  4121
                  Interest on Federal securities
                  â1,167
                  â746
                  â626
               
               
                  4123
                  Non-Federal sources
                  â2,714
                  â2,650
                  â2,695
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â4,419
                  â3,924
                  â3,852
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  49
                  14
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â6
                  â4
                  â4
               
               
                  4170
                  Outlays, net (mandatory)
                  â1,466
                  â739
                  â785
               
               
                  4190
                  Outlays, net (total)
                  â1,460
                  â735
                  â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 024â8424â0â8â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 024â9981â0â8â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
                  â1
                  â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)
                  â46,115
                  â47,992
                  â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
                  â1,820
                  â1,989
                  â2,094
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â169
                  â105
                  â139
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1,989
                  â2,094
                  â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]
                  â32,873
                  â34,018
                  â36,143
               
               
                  4121
                  Interest on Federal securities
                  226
                  â273
                  â310
               
               
                  4123
                  Non-Federal sources
                  â13,631
                  â14,338
                  â15,398
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â46,278
                  â48,629
                  â51,851
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â169
                  â105
                  â139
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â38
                  â41
                  â48
               
               
                  4170
                  Outlays, net (mandatory)
                  â203
                  â678
                  â1,173
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  1
               
               
                  4190
                  Outlays, net (total)
                  â163
                  â637
                  â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 93â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 101â508.Funds made available to carriers but not used to pay claims in the current period are carried forward as special reserves
               for use in subsequent periods. OPM maintains a contingency reserve, funded by employee and Government contributions, which
               may be used to defray future cost increases or provide increased benefits. OPM makes payments to carriers from this reserve
               whenever carrier-held reserves fall below levels prescribed by OPM regulations or when carriers can demonstrate good cause
               such as unexpected claims experience or variations from expected community rates.The Budget proposes that the Patent and Trademark Office continue to fund the accruing costs associated with post-retirement
               health benefits for its employees.
      
      Status of Funds (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â9981â0â8â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
                  â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
                  â46,115
                  â47,992
                  â50,727
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4599
                  Outgo under current law (-)
                  â46,115
                  â47,992
                  â50,727
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  6599
                  Total cash outgo (-)
                  â46,115
                  â47,992
                  â50,727
               
               
                  
                  Manual Adjustments:
               
               
                  7690
                  Rounding adjustment
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  7699
                  Total adjustments
                  1
                  
                  
               
               
                  
                  Unexpended balance, end of year:
               
               
                  8700
                  Uninvested balance (net), end of year
                  â6
                  â247
                  â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 024â9981â0â8â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:
               
               
                  024â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