[Appendix]
[Detailed Budget Estimates by Agency]
[Office of Personnel Management]
[From the U.S. Government Printing Office, www.gpo.gov]
<h1>OFFICE OF PERSONNEL MANAGEMENT
</h1>
OFFICE OF PERSONNEL MANAGEMENT
Federal Funds
Office of personnel management
Salaries and expenses
(including transfer of trust funds)
For necessary expenses to carry out functions of the Office of Personnel Management (OPM) pursuant to Reorganization Plan
Numbered 2 of 1978 and the Civil Service Reform Act of 1978, including services as authorized by 5 U.S.C. 3109; medical examinations
performed for veterans by private physicians on a fee basis; rental of conference rooms in the District of Columbia and elsewhere;
hire of passenger motor vehicles; not to exceed $2,500 for official reception and representation expenses; advances for reimbursements to applicable funds of OPM and the Federal
Bureau of Investigation for expenses incurred under Executive Order No. 10422 of January 9, 1953, as amended; and payment
of per diem and/or subsistence allowances to employees where Voting Rights Act activities require an employee to remain overnight
at his or her post of duty, [$96,039,000] $120,688,000, of which $2,500,000 shall remain available until expended for Federal investigations enhancements, and of which [$642,000] $616,000 may be for strengthening the capacity and capabilities of the acquisition workforce (as defined by the Office of Federal
Procurement Policy Act, as amended (41 U.S.C. 4001 et seq.)), including the recruitment, hiring, training, and retention of
such workforce and information technology in support of acquisition workforce effectiveness or for management solutions to
improve acquisition management; and in addition [$118,425,000] $124,550,000 for administrative expenses, to be transferred from the appropriate trust funds of OPM without regard to other statutes,
including direct procurement of printed materials, for the retirement and insurance programs: Provided, That the provisions of this appropriation shall not affect the authority to use applicable trust funds as provided by sections
8348(a)(1)(B), 8958(f)(2)(A), 8988(f)(2)(A), and 9004(f)(2)(A) of title 5, United States Code: Provided further, That no part of this appropriation shall be available for salaries and expenses of the Legal Examining Unit of OPM established
pursuant to Executive Order No. 9358 of July 1, 1943, or any successor unit of like purpose: Provided further, That the President's Commission on White House Fellows, established by Executive Order No. 11183 of October 3, 1964, may,
during fiscal year [2015] 2016, accept donations of money, property, and personal services: Provided further, That such donations, including those from prior years, may be used for the development of publicity materials to provide
information about the White House Fellows, except that no such donations shall be accepted for travel or reimbursement of
travel expenses, or for the salaries of employees of such Commission. (Financial Services and General Government Appropriations Act, 2015.)
Program and Financing (in millions of dollars)
Identification code 024–0100–0–1–805
2014 actual
2015 est.
2016 est.
Obligations by program activity:
0001
Employee Services
29
27
32
0002
Merit System Audit & Compliance
14
13
13
0003
Office of the Chief Financial Officer
1
0004
Office of the Chief Information Officer
11
9
31
0005
Executive Services
26
18
21
0006
Planning & Policy Analysis
7
17
9
0007
Health and Insurance
11
12
12
0008
Federal Investigative Services
2
0100
Total direct program
98
96
121
0799
Total direct obligations
98
96
121
0801
Trust Fund activity
281
118
124
0900
Total new obligations
379
214
245
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
12
14
14
1021
Recoveries of prior year unpaid obligations
2
1050
Unobligated balance (total)
14
14
14
Budget authority:
Appropriations, discretionary:
1100
Appropriation
96
96
121
1160
Appropriation, discretionary (total)
96
96
121
Spending authority from offsetting collections, discretionary:
1700
Collected
243
118
124
1701
Change in uncollected payments, Federal sources
53
1750
Spending auth from offsetting collections, disc (total)
296
118
124
1900
Budget authority (total)
392
214
245
1930
Total budgetary resources available
406
228
259
Memorandum (non-add) entries:
1940
Unobligated balance expiring
–13
1941
Unexpired unobligated balance, end of year
14
14
14
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
96
91
71
3010
Obligations incurred, unexpired accounts
379
214
245
3011
Obligations incurred, expired accounts
3
3020
Outlays (gross)
–381
–234
–262
3040
Recoveries of prior year unpaid obligations, unexpired
–2
3041
Recoveries of prior year unpaid obligations, expired
–4
3050
Unpaid obligations, end of year
91
71
54
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–92
–114
–114
3070
Change in uncollected pymts, Fed sources, unexpired
–53
3071
Change in uncollected pymts, Fed sources, expired
31
3090
Uncollected pymts, Fed sources, end of year
–114
–114
–114
Memorandum (non-add) entries:
3100
Obligated balance, start of year
4
–23
–43
3200
Obligated balance, end of year
–23
–43
–60
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
392
214
245
Outlays, gross:
4010
Outlays from new discretionary authority
332
202
229
4011
Outlays from discretionary balances
49
32
33
4020
Outlays, gross (total)
381
234
262
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–273
–118
–124
Additional offsets against gross budget authority only:
4050
Change in uncollected pymts, Fed sources, unexpired
–53
4052
Offsetting collections credited to expired accounts
30
4060
Additional offsets against budget authority only (total)
–23
4070
Budget authority, net (discretionary)
96
96
121
4080
Outlays, net (discretionary)
108
116
138
4180
Budget authority, net (total)
96
96
121
4190
Outlays, net (total)
108
116
138
OPM's mission is to recruit, retain and honor a world-class workforce for the American people. OPM will lead the way in making
the Federal Government the model employer by being the model agency in implementing best practices, leading by example, and
becoming the change we want to see. The 2016 Budget will permit OPM programs to prioritize their activities in support of
the OPM strategic plan for FY 2014–2018. In addition, the 2016 Budget will enable OPM to implement and sustain agency network
upgrades and security software maintenance to ensure a stronger, more reliable and protected OPM network architecture. This
funding provides critical support to defend the OPM IT network against cybersecurity incidents, and positions OPM to maintain
the critical updates being deployed in 2014 and 2015.
The functions and objectives of OPM's major organizations are:
Employee Services._Develops human resource (HR) policies for Executive Branch agencies and provides policy direction and leadership in designing,
developing and promulgating government-wide human resources systems and programs for recruitment, staffing, classification,
pay, leave, training, performance management and recognition, employee development, management of executive resources, work/life/wellness
programs and labor and employee relations.
Merit System Accountability and Compliance._Ensures Federal agency human resources programs are effective, efficient, and meet merit system principles and related civil
service requirements by working directly with other Federal agency Chief Human Capital Officers, Accountability Program Managers,
HR managers and specialists. Improves agency programs that are not in compliance with Federal HR policies and regulation;
and improves the effectiveness and efficiency of the agency programs to meet agency mission and objectives.
Retirement Services Program._Administers the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS), serving Federal
retirees and survivors who receive monthly annuity payments. Retirement Services Program will continue to focus on making
initial eligibility determinations, adjudicating new retirements, initiating survivor benefit payments, and calculating post
retirement changes due to disability and death.
Planning and Policy Analysis._Provides strategic analysis and workforce information for the OPM Director and supports the performance goals of the agency.
The scope of PPA analysis spans the full range of human resource management issues facing Federal agencies (such as workforce
supply, pay, benefits, diversity) and involves a variety of analytical tools (including actuarial analysis, surveys, economic
analysis, and policy analysis).
Healthcare & Insurance._Administers Federal Employees Health Benefit Program (FEHBP), Federal Employee Group Life Insurance (FEGLI) Program, Flexible
Spending Account Program (FSAFEDS), Federal Long Term Care Insurance Program (FLTCIP), and Federal Employee Dental Vision
Insurance Program (FEDVIP). These programs provide a complete suite of insurance benefits for more than eight million Federal
employees, retirees, and their families. Healthcare and Insurance is also responsible for implementing and overseeing the
Patient Protection and Affordable Care Act's Multi-State Plan Options.
Object Classification (in millions of dollars)
Identification code 024–0100–0–1–805
2014 actual
2015 est.
2016 est.
Direct obligations:
Personnel compensation:
11.1
Full-time permanent
50
47
51
11.3
Other than full-time permanent
1
1
1
11.5
Other personnel compensation
1
1
1
11.9
Total personnel compensation
52
49
53
12.1
Civilian personnel benefits
15
13
15
21.0
Travel and transportation of persons
1
1
1
23.3
Communications, utilities, and miscellaneous charges
13
9
9
25.2
Other services from non-Federal sources
16
23
36
31.0
Equipment
1
1
7
99.0
Direct obligations
98
96
121
99.0
Reimbursable obligations
281
118
124
99.9
Total new obligations
379
214
245
Employment Summary
Identification code 024–0100–0–1–805
2014 actual
2015 est.
2016 est.
1001
Direct civilian full-time equivalent employment
794
843
943
2001
Reimbursable civilian full-time equivalent employment
1,076
1,180
1,200
Office of Inspector General
salaries and expenses
(including transfer of trust funds)
For necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978,
including services as authorized by 5 U.S.C. 3109, hire of passenger motor vehicles, [$4,384,000] $4,365,000, and in addition, not to exceed [$21,340,000] $22,479,000 for administrative expenses to audit, investigate, and provide other oversight of the Office of Personnel Management's retirement
and insurance programs, to be transferred from the appropriate trust funds of the Office of Personnel Management, as determined
by the Inspector General: Provided, That the Inspector General is authorized to rent conference rooms in the District of Columbia and elsewhere. (Financial Services and General Government Appropriations Act, 2015.)
Program and Financing (in millions of dollars)
Identification code 024–0400–0–1–805
2014 actual
2015 est.
2016 est.
Obligations by program activity:
0001
Program oversight (audits, investigations, etc.)
4
4
4
0801
Office of Inspector General (Reimbursable)
21
22
22
0900
Total new obligations
25
26
26
Budgetary resources:
Budget authority:
Appropriations, discretionary:
1100
Appropriation
5
4
4
1160
Appropriation, discretionary (total)
5
4
4
Spending authority from offsetting collections, discretionary:
1700
Collected
18
22
22
1701
Change in uncollected payments, Federal sources
3
1750
Spending auth from offsetting collections, disc (total)
21
22
22
1900
Budget authority (total)
26
26
26
1930
Total budgetary resources available
26
26
26
Memorandum (non-add) entries:
1940
Unobligated balance expiring
–1
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
4
3
2
3010
Obligations incurred, unexpired accounts
25
26
26
3020
Outlays (gross)
–24
–27
–25
3041
Recoveries of prior year unpaid obligations, expired
–2
3050
Unpaid obligations, end of year
3
2
3
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–10
–8
–8
3070
Change in uncollected pymts, Fed sources, unexpired
–3
3071
Change in uncollected pymts, Fed sources, expired
5
3090
Uncollected pymts, Fed sources, end of year
–8
–8
–8
Memorandum (non-add) entries:
3100
Obligated balance, start of year
–6
–5
–6
3200
Obligated balance, end of year
–5
–6
–5
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
26
26
26
Outlays, gross:
4010
Outlays from new discretionary authority
23
25
25
4011
Outlays from discretionary balances
1
2
4020
Outlays, gross (total)
24
27
25
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–21
–22
–22
Additional offsets against gross budget authority only:
4050
Change in uncollected pymts, Fed sources, unexpired
–3
4052
Offsetting collections credited to expired accounts
3
4070
Budget authority, net (discretionary)
5
4
4
4080
Outlays, net (discretionary)
3
5
3
4180
Budget authority, net (total)
5
4
4
4190
Outlays, net (total)
3
5
3
This appropriation provides agency-wide audit, investigation, administrative sanction, and debarment functions to identify
program management, contractual, and administrative deficiencies that may create conditions for fraud, waste, abuse, and mismanagement.
During 2014, the Office of Inspector General (OIG) activities resulted in positive financial impacts of over $50 million to
Office of Personnel Management (OPM) managed funds and led to 37 arrests, 70 indictments/information inquiries, 48 criminal
convictions, and 937 suspensions or debarments within the Federal Employees Health Benefits Program (FEHBP). The OIG joint
efforts with the Department of Justice (DOJ) and other Federal, state, and local law enforcement agencies has resulted in
collected fines/penalties/forfeitures to the Federal government totaling over $420 million.
The Audits function provides audit services covering agency functions, the FEHBP, the Federal Employees Group Life Insurance
(FEGLI) program, the Federal Employees Dental and Vision Insurance Program (FEDVIP), the Federal Long Term Care Insurance
Program (FLTCIP), the Federal Flexible Spending Accounts for Federal Employees (FSAFEDS), the Combined Federal Campaign Audits
(CFC), the Federal retirement programs, revolving fund programs and operations, and information systems and security audits.
Internal agency audits review all facets of agency operations, and include the oversight of the agency financial statement
audit. Insurance audits review the operations of health and life insurance carriers, health care providers, pharmacy benefit
managers, and insurance subscribers. Information systems audits review general controls, application controls and security
within the agency's information systems and programs as well as for the information systems of insurance carriers within the
FEHBP.
The investigations function detects and investigates improper and illegal activities involving agency programs, personnel,
and operations. A large component of the investigative program involves criminal activities within the FEHBP, retirement and
life insurance trust fund programs, as well as the OPM revolving fund programs. Our administrative sanctions program debars
and suspends health care providers whose conduct may pose a financial threat to the FEHBP or health and safety risk to FEHBP
enrollees and their families.
In 2016, the OIG will continue its audits and investigations of OPM programs, including the FEHBP and retirement trust fund
programs, OPM revolving fund programs, and OPM financial statement oversight and other program areas. The OIG will continue
to advance its prescription drug audit program, which includes audits of pharmacy benefit managers. Through these audits,
the OIG helps the FEHBP recover inappropriate charges, negotiate more favorable contracts, control future cost growth, and
improve benefits provided to program enrollees. The OIG will also continue its FEHBP claims data warehouse initiative in 2016.
This project streamlines and enhances the various administrative and analytical procedures involved in the oversight of the
FEHBP. The purpose of the project is to capture claims data from experience-rated insurance carriers in a data warehouse of
health care information. The system's software tools support a variety of analytical procedures, including data mining, using
the data in the warehouse. The project has facilitated more efficient and effective oversight of the FEHBP by enhancing the
ability of auditors and investigators to identify improper payments.
Another challenge facing the OIG is the oversight of the vast OPM revolving fund programs, most notably the Federal Investigative
Services, responsible for the Federal background investigations which have significant national security implications. The
revolving fund programs are projected to spend over 1.6 billion in 2016.
The 2016 President's Budget includes funds associated with OPM's implementation of the Patient Protection and Affordable Care
Act (ACA), including the Indian Health Care Improvement Reauthorization and Extension Act of 2009 (IHCIA), which was enacted
as part of the ACA. The OIG is currently working with OPM on its implementation of the ACA. The OIG will audit and examine
Multi-State Plan Program (MSPP) records and accounts that pertain to the MSPP. The OIG will work with MSPP issuers to carry
out our oversight responsibilities by ensuring compliance with Federal regulations, the MSPP contract and OPM program guidance.
This includes plans to review the business practices exhibited by the MSPPs, including their fraud detection systems, and
report findings and recommendations to OPM for further action.
In January 2014, the Congress passed the OPM IG Act (H.R. 2860). This piece of legislation has provided the required resources
to fund the OIG for administrative expenses to audit, investigate, and provide other oversight of the activities of the OPM
revolving fund.
Object Classification (in millions of dollars)
Identification code 024–0400–0–1–805
2014 actual
2015 est.
2016 est.
Direct obligations:
11.1
Personnel compensation: Full-time permanent
3
3
3
12.1
Civilian personnel benefits
1
1
1
99.0
Direct obligations
4
4
4
99.0
Reimbursable obligations
21
22
22
99.9
Total new obligations
25
26
26
Employment Summary
Identification code 024–0400–0–1–805
2014 actual
2015 est.
2016 est.
1001
Direct civilian full-time equivalent employment
25
19
19
2001
Reimbursable civilian full-time equivalent employment
111
126
126
Government Payment for Annuitants, Employees Health Benefits
Program and Financing (in millions of dollars)
Identification code 024–0206–0–1–551
2014 actual
2015 est.
2016 est.
Obligations by program activity:
0001
Government contribution for annuitants benefits (1959 Act)
11,358
11,957
12,658
0002
Government contribution for annuitants benefits (1960 Act)
1
1
1
0900
Total new obligations (object class 13.0)
11,359
11,958
12,659
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
11,359
11,958
12,659
1260
Appropriations, mandatory (total)
11,359
11,958
12,659
1930
Total budgetary resources available
11,359
11,958
12,659
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
1,133
1,210
1,122
3010
Obligations incurred, unexpired accounts
11,359
11,958
12,659
3020
Outlays (gross)
–11,282
–12,046
–12,559
3050
Unpaid obligations, end of year
1,210
1,122
1,222
Memorandum (non-add) entries:
3100
Obligated balance, start of year
1,133
1,210
1,122
3200
Obligated balance, end of year
1,210
1,122
1,222
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
11,359
11,958
12,659
Outlays, gross:
4100
Outlays from new mandatory authority
10,149
10,897
11,552
4101
Outlays from mandatory balances
1,133
1,149
1,007
4110
Outlays, gross (total)
11,282
12,046
12,559
4180
Budget authority, net (total)
11,359
11,958
12,659
4190
Outlays, net (total)
11,282
12,046
12,559
This appropriation covers: 1) the Government's share of the cost of health insurance for annuitants as defined in sections
8901 and 8906 of title 5, United States Code; 2) the Government's share of the cost of health insurance for annuitants (who
were retired when the Federal employees health benefits law became effective), as defined in the Retired Federal Employees
Health Benefits Act of 1960; and 3) the Government's contribution for payment of administrative expenses incurred by OPM in
administration of the Act.
The budget authority for this account recognizes the amounts being remitted by the U.S. Postal Service to finance a portion
of its post-1971 annuitants' health benefit costs.
2014 actual
2015 est.
2016 est.
Annuitants:
FEHB
1,918,209
2.036,000
2,048,000
USPS annuitants (non-add)
490,933
495,000
499,000
REHB
304
250
205
Total, annuitants
1,918,513
2,036,250
2,048,205
Government Payment for Annuitants, Employee Life Insurance
Program and Financing (in millions of dollars)
Identification code 024–0500–0–1–602
2014 actual
2015 est.
2016 est.
Obligations by program activity:
0001
Government Payment for Annuitants, Employee Life Insurance (Direct)
45
48
50
0900
Total new obligations (object class 25.2)
45
48
50
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
45
48
50
1260
Appropriations, mandatory (total)
45
48
50
1930
Total budgetary resources available
45
48
50
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
6
6
6
3010
Obligations incurred, unexpired accounts
45
48
50
3020
Outlays (gross)
–45
–48
–50
3050
Unpaid obligations, end of year
6
6
6
Memorandum (non-add) entries:
3100
Obligated balance, start of year
6
6
6
3200
Obligated balance, end of year
6
6
6
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
45
48
50
Outlays, gross:
4100
Outlays from new mandatory authority
39
42
44
4101
Outlays from mandatory balances
6
6
6
4110
Outlays, gross (total)
45
48
50
4180
Budget authority, net (total)
45
48
50
4190
Outlays, net (total)
45
48
50
Per P.L. 96–427, Federal Employees Group Life Insurance Act of 1980, enacted October 10, 1980, this appropriation finances
the Government's share of premiums, which is one-third the cost, for Basic life insurance for annuitants retiring after December
31, 1989, and who are less than 65 years old.
Payment to Civil Service Retirement and Disability Fund
Program and Financing (in millions of dollars)
Identification code 024–0200–0–1–805
2014 actual
2015 est.
2016 est.
Obligations by program activity:
0002
Payment of Government share of retirement costs
10,993
10,801
10,901
0003
Transfers for interest on unfunded liability and payment of military service annuities
23,928
24,400
25,300
0005
Spouse equity payment
67
67
67
0900
Total new obligations
34,988
35,268
36,268
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
23,928
24,400
25,300
1200
Appropriation
11,060
10,868
10,968
1260
Appropriations, mandatory (total)
34,988
35,268
36,268
1930
Total budgetary resources available
34,988
35,268
36,268
Change in obligated balance:
Unpaid obligations:
3010
Obligations incurred, unexpired accounts
34,988
35,268
36,268
3020
Outlays (gross)
–34,988
–35,268
–36,268
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
34,988
35,268
36,268
Outlays, gross:
4100
Outlays from new mandatory authority
34,988
35,268
36,268
4180
Budget authority, net (total)
34,988
35,268
36,268
4190
Outlays, net (total)
34,988
35,268
36,268
The Payment to the Civil Service Retirement and Disability Fund consists of an appropriation and a permanent indefinite authorization
to pay the Government's share of retirement costs as defined in the Civil Service Retirement Amendments of 1969 (P.L. 91–93),
the Federal Employees Retirement Act of 1986 (P.L. 99–335), and the Civil Service Retirement Spouse Equity Act of 1985 (P.L.
98–615). The payment is made directly from the General Fund of the U.S. Treasury into the Civil Service Retirement and Disability
Fund and is in addition to appropriated funds that will be contributed from agency budgets.
Current Appropriation Payment of Government share of retirement costs._P.L. 91–93 provides for an annual appropriation to amortize, over a 30-year period, all increases in Civil Service Retirement
System costs resulting from acts of Congress granting new or liberalized benefits, extensions of coverage, or pay raises,
exclusive of the effects of cost-of-living adjustments (COLAs). OPM has notified the Secretary of the Treasury each year of
such sums as may be necessary to carry out these provisions.
Permanent Indefinite Authorization._Transfers for interest on static unfunded liability and payment of military service annuities.—P.L. 91–93 also provides permanent,
indefinite authorization for the Secretary of the Treasury to transfer, on an annual basis, an amount equal to 5 percent interest
on the Civil Service Retirement and Disability Funds current statutory unfunded liability, calculated based on static economic
assumptions, and annuity disbursements attributable to credit for military service.
Payments for Spouse Equity._The permanent, indefinite authorization also includes a payment in accordance with P.L. 98–615 which provides for the Secretary
of the Treasury to transfer an amount equal to the annuities granted to eligible former spouses of annuitants who died between
September 1978 and May 1985 who did not elect survivor coverage.
Financing._The unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969, as authorized
by 5 U.S.C. 8348, and annuities under special Acts to be credited to the Civil Service Retirement and Disability Fund, such
sums as may be necessary: Provided, That annuities authorized by the Act of May 29, 1944, and the Act of August 19, 1950 (33 U.S.C. 771–775), may hereafter
be paid out of the Civil Service Retirement and Disability Fund. (Financial Services and General Government Appropriations
Act, 2010.)
Object Classification (in millions of dollars)
Identification code 024–0200–0–1–805
2014 actual
2015 est.
2016 est.
Direct obligations:
12.1
Civilian personnel benefits
11,060
10,868
10,968
13.0
Benefits for former personnel
23,928
24,400
25,300
99.9
Total new obligations
34,988
35,268
36,268
Flexible Benefits Plan Reserve
Program and Financing (in millions of dollars)
Identification code 024–0800–0–1–805
2014 actual
2015 est.
2016 est.
Obligations by program activity:
0801
FSA FEDS Risk Reserve
16
41
35
0900
Total new obligations
16
41
35
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
91
82
68
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
9
29
24
1823
New and/or unobligated balance of spending authority from offsetting collections temporarily reduced
–2
–2
1850
Spending auth from offsetting collections, mand (total)
7
27
24
1930
Total budgetary resources available
98
109
92
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
82
68
57
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
2
3
3
3010
Obligations incurred, unexpired accounts
16
41
35
3020
Outlays (gross)
–15
–41
–35
3050
Unpaid obligations, end of year
3
3
3
Memorandum (non-add) entries:
3100
Obligated balance, start of year
2
3
3
3200
Obligated balance, end of year
3
3
3
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
7
27
24
Outlays, gross:
4100
Outlays from new mandatory authority
1
27
24
4101
Outlays from mandatory balances
14
14
11
4110
Outlays, gross (total)
15
41
35
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–1
–1
–1
4123
Non-Federal sources
–8
–28
–23
4130
Offsets against gross budget authority and outlays (total)
–9
–29
–24
4160
Budget authority, net (mandatory)
–2
–2
4170
Outlays, net (mandatory)
6
12
11
4180
Budget authority, net (total)
–2
–2
4190
Outlays, net (total)
6
12
11
Memorandum (non-add) entries:
5090
Unexpired unavailable balance, SOY: Offsetting collections
2
4
5092
Unexpired unavailable balance, EOY: Offsetting collections
2
4
4
This account contains reserve resources required under the Office of Personnel Management's contract with the administrator
of the Flexible Benefits program. This account is funded by payments from Federal agencies based on the participation of their
employees in the program and from net forfeitures, as authorized by the National Defense Authorization Act for Fiscal Year
2004 (P.L. 108–136). Account assets are available to indemnify the administrator when benefit payments exceed contributions,
for program enhancements, and for OPM's administration of the program. The reserve account balance currently exceeds that
deemed necessary to defray reasonable risk, so account balances are also being used to mitigate Federal agencies' contractual
costs for the program. We project cost mitigation to continue at least through 2016.
Object Classification (in millions of dollars)
Identification code 024–0800–0–1–805
2014 actual
2015 est.
2016 est.
25.6
Reimbursable obligations: Medical care
16
41
35
99.0
Reimbursable obligations
16
41
35
Postal Service Retiree Health Benefits Fund
Special and Trust Fund Receipts (in millions of dollars)
Identification code 024–5391–0–2–551
2014 actual
2015 est.
2016 est.
0100
Balance, start of year
46,925
48,468
49,107
Receipts:
0240
Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund
2,357
2,435
0241
Earnings on Investments, Postal Service Retiree Health Benefits Fund
1,543
1,428
1,420
0242
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
5,700
5,800
0243
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
–5,700
–5,800
0299
Total receipts and collections
1,543
3,785
3,855
0400
Total: Balances and collections
48,468
52,253
52,962
Appropriations:
0500
Postal Service Retiree Health Benefits Fund
–1,543
–7,128
–7,220
0501
Postal Service Retiree Health Benefits Fund
1,543
7,128
7,220
0502
Postal Service Retiree Health Benefits Fund
–3,146
–3,336
0599
Total appropriations
–3,146
–3,336
0799
Balance, end of year
48,468
49,107
49,626
Program and Financing (in millions of dollars)
Identification code 024–5391–0–2–551
2014 actual
2015 est.
2016 est.
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
1,543
7,128
7,220
1234
Appropriations precluded from obligation
–1,543
–7,128
–7,220
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
42,324
48,468
55,523
5001
Total investments, EOY: Federal securities: Par value
48,468
55,523
62,743
The Postal Accountability and Enhancement Act (P.L. 109–435) created the Postal Service Retiree Health Benefits Fund to help
fully fund the Postal Service's retiree (annuitant) health benefits liabilities.
This account receives from the Postal Service: 1) the pension savings provided to the Postal Service by the Postal Civil Service
Retirement System Funding Reform Act of 2003 (P.L. 108–18) that were held in escrow during 2006; 2) payments defined within
P.L. 109–435, and modified by P.L. 111–68, to begin the liquidation of the Postal Service's unfunded liability for post-retirement
health benefits; and 3) beginning in 2017, payments for the actuarial cost of Postal Service contributions for the post-retirement
health benefits for its current employees. This account also receives any surplus resources of the Civil Service Retirement
and Disability Fund that are not needed to finance future retirement benefits under the Civil Service Retirement System to
current or former employees of the Postal Service that are attributable to civilian employment with the Postal Service.
As a result of this health benefits financing system, beginning in 2017, the Postal Service will cease to pay annual premium
costs for its post-1971 current annuitants directly to the Employees and Retired Employees Health Benefits Fund. Instead,
these premium payments will be paid from amounts that the Postal Service remits to this fund. Payments for a proportion of
the premium costs of Postal Service annuitants' pre-1971 service would continue to be paid by the General Fund of the Treasury
through the Government Payment for Annuitants, Employees Health Benefits account.
Postal Service Retiree Health Benefits Fund
(Legislative proposal, subject to PAYGO)
Program and Financing (in millions of dollars)
Identification code 024–5391–4–2–551
2014 actual
2015 est.
2016 est.
Obligations by program activity:
0001
FEHB Premium Payments for Current Retirees
3,146
3,336
0900
Total new obligations (object class 12.1)
3,146
3,336
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
3,146
3,336
1260
Appropriations, mandatory (total)
3,146
3,336
1930
Total budgetary resources available
3,146
3,336
Change in obligated balance:
Unpaid obligations:
3010
Obligations incurred, unexpired accounts
3,146
3,336
3020
Outlays (gross)
–3,146
–3,336
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
3,146
3,336
Outlays, gross:
4100
Outlays from new mandatory authority
3,146
3,336
4180
Budget authority, net (total)
3,146
3,336
4190
Outlays, net (total)
3,146
3,336
Under the Postal Accountability and Enhancement Act of 2006 (P.L. 109–435), USPS must make a stream of payments set in statute
through 2016 toward paying down retiree health benefit unfunded liabilities, as well as pay annual Federal Employees Health
Benefits Program premiums for current retirees. Also under current law, starting in 2017, USPS must pay the per capita accruing
costs (or normal cost) to fund future retiree health benefits of current employees and a 40-year amortization of the remaining
unfunded liability (UFL) for current retirees. The Budget proposes to shift how the Postal Service (USPS) pre-funds its retiree
health benefits' UFL. Under the proposal, starting in 2015, USPS would pay the normal costs for the future retiree health
benefits of current employees and also a stream of payments associated with paying down the remaining UFL for current retirees.
Further, the Budget would provide USPS temporary financial relief as the 2015 ($5.7 billion) and 2016 ($5.8 billion) UFL payments
would be adjusted to assume that USPS will not make these payments. USPS would make up these missed payments to the Fund by
paying larger amounts in future years through the 40-year amortization of the remaining UFL that starts in 2017. The Budget
also proposes to codify the statutory RHB prefunding payments that USPS defaulted on in FYs 2012, 2013, and 2014. These defaults,
totaling $22.4 billion, are factored into the 40-year amortization schedule starting in 2017, but remain on USPS's financial
statements in each year as outstanding liabilities. This Budget proposal provides the following benefits to USPS: 1) USPS
would be provided temporary financial relief in the form of lower payments through 2016; 2) The calculations of normal cost
and UFL are based on actuarial assumptions (as of January 2015) that reflect USPS's employee population change since 2006,
when the prefunding mechanism was originally adopted (note, however, that the actual annual payments for the normal costs
are reset each year based on the number of USPS employees); 3) This Fund would pay the premiums for current USPS retirees
now, rather than starting in 2017, thus accelerating what would have occurred anyway in 2017 under current law. See also the
Postal Service section of this Appendix for information on this proposal.
Revolving Fund
Program and Financing (in millions of dollars)
Identification code 024–4571–0–4–805
2014 actual
2015 est.
2016 est.
Obligations by program activity:
0801
Human Resource Solutions
436
358
386
0802
Investigation services
1,035
1,133
1,130
0803
Human Resources Tools & Technology (HRTT)
36
33
36
0804
Enterprise human resources integration
39
37
38
0805
USAJOBS
12
13
13
0806
Presidential Management Fellows
2
3
3
0807
Human Resource Line of Business (HRLoB)
2
3
3
0808
Inspector General Activities
1
0900
Total new obligations
1,563
1,580
1,609
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
267
252
235
1021
Recoveries of prior year unpaid obligations
49
1050
Unobligated balance (total)
316
252
235
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
1,430
1,563
1,642
1801
Change in uncollected payments, Federal sources
69
1850
Spending auth from offsetting collections, mand (total)
1,499
1,563
1,642
1900
Budget authority (total)
1,499
1,563
1,642
1930
Total budgetary resources available
1,815
1,815
1,877
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
252
235
268
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
926
957
974
3010
Obligations incurred, unexpired accounts
1,563
1,580
1,609
3020
Outlays (gross)
–1,483
–1,563
–1,642
3040
Recoveries of prior year unpaid obligations, unexpired
–49
3050
Unpaid obligations, end of year
957
974
941
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–636
–705
–705
3070
Change in uncollected pymts, Fed sources, unexpired
–69
3090
Uncollected pymts, Fed sources, end of year
–705
–705
–705
Memorandum (non-add) entries:
3100
Obligated balance, start of year
290
252
269
3200
Obligated balance, end of year
252
269
236
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
1,499
1,563
1,642
Outlays, gross:
4100
Outlays from new mandatory authority
36
354
251
4101
Outlays from mandatory balances
1,447
1,209
1,391
4110
Outlays, gross (total)
1,483
1,563
1,642
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–1,430
–1,563
–1,642
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
–69
4170
Outlays, net (mandatory)
53
4190
Outlays, net (total)
53
Budget Program._OPM's Revolving Fund provides financing for investigations, training, and other functions that OPM is authorized or required
to perform on a reimbursable basis. OPM programs offer the following:
OPM's Human Resources Solutions (HRS) program provides a variety of human resources products and services, enabling Federal
agencies to develop strong leaders, attract and build a high quality public sector workforce, and transform their agencies
into high performing organizations. Within the Human Resources Solutions program, 5 program areas operate under two major
reimbursable offerings (government provided and third-party contractor). The 5 program areas are: the Center for Leadership
Development (CLD), the Federal Staffing Group (FSG), HR Strategy and Evaluation Services (HRSES), the Training and Management
Assistance (TMA), and the Administrative Law Judges Program (ALJP). CLD's mission is to develop visionary leaders to transform
government through government-to-government educational programs and learning management system solutions. FSG is comprised
of USA Staffing and Staff Acquisition, which work to provide Federal customers with complete human resources lifecycle solutions.
HRSES offers a set of assessment, planning, classification, and evaluation products and services to Federal agency customers.
TMA's program provides Government-wide customers the most cost effective means to develop and deploy a human capital management
system through its consolidated, pre-negotiated pricing system . ALJP is responsible for administering a competitive examining
process to ALJ applicants.
OPM's USAJOBS program is the official job site of the Federal government. It is the one-stop source for Federal jobs and employment
information. The USAJOBS.gov website has emerged over the last decade as the face of Federal hiring.
The Presidential Management Fellows (PMF) program is a leadership development program at the entry level for advanced degree
candidates. PMF attracts and selects candidates with the goal of developing future government leaders.
OPM's Federal Investigative Services program (FIS) provides investigative products and services for over 100 Federal agencies
to use as the basis for suitability and security clearance or determinations for Federal civilian, military, and contract
employment and eligibility, for access to classified national security information. Background investigations are performed
for Federal agencies on a fee-for-service basis. FIS conducts over 90 percent of all background investigations for the Federal
government. Investigations are a critical step in the Federal hiring process, and can affect hiring or removal decisions based
on the individuals fitness and suitability for employment. Based on information gathered in background investigations, Federal
agencies also issue security clearances and place individuals in sensitive positions involving national security or the public
trust. FIS will begin implementation of new investigative products to continue to meet the requirements of Executive Order
13467.
OPM's Federal Human Resources Information Technology Transformation program will consolidate agency Human Resource (HR) systems,
provide an agency-wide HR performance dashboard, and enable HR and Payroll benchmarking at agencies and established Shared
Service Centers (SSCs). Components of the Federal Human Resources Information Technology Transformation program are: the Human
Resources Line of Business (HRLOB), the Enterprise Human Resources Integration (EHRI), and the Human Resources Tools and Technology
(HRTT) activities. HRLOB provides the necessary information technology infrastructure to facilitate the exchange of HR data
and information government-wide. HRLOB leads the government-wide transformation of HR information technology by focusing on
modernization, integration, and performance assessment. EHRI streamlines and automates the exchange of Federal Employee human
resources information Government-wide. EHRI's electronic Official Personnel Folder (eOPF) is a web-based application that
is capable of storing, processing, and displaying the eOPFs of all current, separated, and retired Federal Employees. The
eOPF will cover the entire Executive Branch with a total user population of more than 1.9M. Through a suite of Analytic Tools
offered to customer agencies, the Federal government is able to perform workforce analyses and forecasting on the data contained
in EHRI's Data Warehouse. HRTT delivers products and services to Federal customers, allowing agencies to become high-performing
organizations. HRTT will recover costs of operations by managing dozens of individual reimbursable agreements with its customers.
The OPM IG Act of 2014 extends permitted uses of the revolving fund to include financing the cost of audits, investigations,
and oversight activities of OPM's Inspector General. The Act limits the amount of revolving fund resources available to the
Inspector General each year to 0.33 percent of the total budgetary authority estimated for the fund in the year.
Financing._OPM's revolving fund account gains spending authority from agreements with other Federal agencies who are seeking the following
services: Human Resources Solutions provides a multitude of HR services to other Federal agencies, which include consulting
services, training, staffing programs, vendor management, and administrative law judge services. Individual pricing and fee
structures for HR Solutions offerings differ because the business models for each of its products and services vary. USAJOBS
is financed by an annual fee assessed to Federal agencies. The fee is based on the Federal agency's pro rata share of total
Federal government FTE population supported, as provided in the Central Personnel Data File (CPDF). PMF Program assesses a
fixed fee for each fellow hired by a Federal agency. The Federal Investigative Services provides personnel background investigative
services on a fixed price basis to determine individual's fitness or suitability for Federal civilian, military, and contract
employment and/or eligibility for a security clearance. EHRI provides two primary service offerings on a fee-for-service basis:
the electronic Official Personnel Folder (eOPF), including deployment and hosting services, and a suite of analytical tools
enabling agencies to perform workforce analysis and forecasting. EHRI provides customized eOPF systems to other agencies at
additional cost, in which the customer pays for ongoing eOPF maintenance. The pricing structure for eOPF maintenance is a
fixed price per license (i.e., electronic folder) and is based on the number of active users at the customer agency. The HR
LoB has established public and private Shared Service Centers (SSCs) to provide technology solutions to support multiple agencies
with HR information technology and HR services and is financed in part by agency contributions from partner agencies.
Operating Results._In fiscal year 2014, OPM's revolving fund businesses revenue total was $1.381 billion and the expenses total was $1.508 billion
which provided a net loss on operations of $127 million. The cumulative retained income was $155 million.
Object Classification (in millions of dollars)
Identification code 024–4571–0–4–805
2014 actual
2015 est.
2016 est.
Reimbursable obligations:
Personnel compensation:
11.1
Full-time permanent
238
254
258
11.5
Other personnel compensation
21
22
22
11.9
Total personnel compensation
259
276
280
12.1
Civilian personnel benefits
77
77
79
21.0
Travel and transportation of persons
16
20
19
23.1
Rental payments to GSA
20
16
14
23.3
Communications, utilities, and miscellaneous charges
46
38
33
24.0
Printing and reproduction
2
2
2
25.2
Other services from non-Federal sources
1,104
1,131
1,157
26.0
Supplies and materials
4
5
4
31.0
Equipment
35
15
21
99.9
Total new obligations
1,563
1,580
1,609
Employment Summary
Identification code 024–4571–0–4–805
2014 actual
2015 est.
2016 est.
2001
Reimbursable civilian full-time equivalent employment
3,010
3,276
3,227
Trust Funds
Civil Service Retirement and Disability Fund
Special and Trust Fund Receipts (in millions of dollars)
Identification code 024–8135–0–7–602
2014 actual
2015 est.
2016 est.
0100
Balance, start of year
835,685
850,027
862,877
Receipts:
0200
Employee Contributions, Civil Service Retirement and Disability Fund
2,757
2,975
3,091
0201
District of Columbia Contributions, Civil Service Retirement and Disability Fund
26
25
23
0202
Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
643
616
594
0240
Agency Contributions, Civil Service Retirement and Disability Fund
21,832
24,513
25,610
0241
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
2,873
3,218
3,399
0242
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
7
7
0243
FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
472
479
424
0244
Treasury Interest, Civil Service Retirement and Disability Fund
30,547
28,056
26,965
0245
General Fund Payment to the Civil Service Retirement and Disability Fund
34,988
35,268
36,268
0246
Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
47
44
43
0299
Total receipts and collections
94,185
95,201
96,424
0400
Total: Balances and collections
929,870
945,228
959,301
Appropriations:
0500
Civil Service Retirement and Disability Fund
–98
–97
–95
0501
Civil Service Retirement and Disability Fund
–94,085
–95,097
–96,322
0502
Civil Service Retirement and Disability Fund
–3
–3
–4
0503
Civil Service Retirement and Disability Fund
3
4
0504
Civil Service Retirement and Disability Fund
14,340
13,598
12,529
0505
Civil Service Retirement and Disability Fund
–756
–750
0599
Total appropriations
–79,843
–82,351
–84,642
0799
Balance, end of year
850,027
862,877
874,659
Program and Financing (in millions of dollars)
Identification code 024–8135–0–7–602
2014 actual
2015 est.
2016 est.
Obligations by program activity:
0001
Annuities
79,284
81,058
83,324
0002
Refunds and death claims
424
441
469
0003
Administration - operations
128
91
89
0004
Transfer to MSPB
2
2
2
0005
Administration - OIG
4
4
4
0900
Total new obligations
79,842
81,596
83,888
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
1
1001
Discretionary unobligated balance brought fwd, Oct 1
1
Budget authority:
Appropriations, discretionary:
1101
Appropriation (special or trust fund)
98
97
95
1160
Appropriation, discretionary (total)
98
97
95
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
94,085
95,097
96,322
1203
Appropriation (previously unavailable)
3
3
4
1232
Appropriations and/or unobligated balance of appropriations temporarily reduced
–3
–4
1234
Appropriations precluded from obligation
–14,340
–13,598
–12,529
1260
Appropriations, mandatory (total)
79,745
81,498
83,797
1900
Budget authority (total)
79,843
81,595
83,892
1930
Total budgetary resources available
79,843
81,596
83,892
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
1
4
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
6,973
7,171
7,378
3010
Obligations incurred, unexpired accounts
79,842
81,596
83,888
3020
Outlays (gross)
–79,644
–81,389
–83,708
3050
Unpaid obligations, end of year
7,171
7,378
7,558
Memorandum (non-add) entries:
3100
Obligated balance, start of year
6,973
7,171
7,378
3200
Obligated balance, end of year
7,171
7,378
7,558
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
98
97
95
Outlays, gross:
4010
Outlays from new discretionary authority
64
97
95
4011
Outlays from discretionary balances
35
4020
Outlays, gross (total)
99
97
95
Mandatory:
4090
Budget authority, gross
79,745
81,498
83,797
Outlays, gross:
4100
Outlays from new mandatory authority
72,607
74,400
76,530
4101
Outlays from mandatory balances
6,938
6,892
7,083
4110
Outlays, gross (total)
79,545
81,292
83,613
4180
Budget authority, net (total)
79,843
81,595
83,892
4190
Outlays, net (total)
79,644
81,389
83,708
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
719,456
857,169
871,024
5001
Total investments, EOY: Federal securities: Par value
857,169
871,024
883,622
The Civil Service Retirement and Disability Fund is the oldest and largest of the four trust funds administered by the Office
of Personnel Management. The Fund is financed and structured very differently from the other three trust funds. It is characterized
by permanent indefinite budget authority. Budget Authority is the authority to incur obligations and pay expenses which become
available to an agency during any fiscal year. Once approved, permanent budget authority is permanently available for all
future years. Indefinite budget authority is used when the precise amount of budget authority required cannot be forecast
in advance and must thus be determined at some future point in time (e.g., when actual receipts and expenses become known).
The Civil Service Retirement and Disability Fund covers two Federal civilian retirement systems: the Civil Service Retirement
System (CSRS) established on May 22, 1920, and the Federal Employees Retirement System (FERS) established on June 6, 1986.
The Retirement Fund is a single plan even though there are two different benefit tiers and funding methods. CSRS is basically
a defined benefit plan, covering Federal employees hired prior to 1984. CSRS participants do not participate in the Social
Security system. FERS is a three-tiered pension program that uses Social Security as a base, provides an additional basic
benefit, and includes a thrift savings plan. FERS covers employees hired after 1983 and formerly CSRS-covered employees who
elected to join FERS.
The Budget proposes that the United States Patent and Trademark Office (PTO) continue to fund the full cost for retirement
benefits for PTO's employees covered under the Civil Service Retirement System.
Financing._The financing of the Retirement Fund is easily the most complex of the four trust funds. CSRS has been financed under a statutory
funding method passed by Congress in 1969. This funding method is based on the static economic assumptions of no future inflation,
no future general schedule salary increases, and a 5 percent interest rate. Under CSRS, regular employees contribute 7.0 percent
of pay. Law Enforcement Officers, Firefighters, and Congressional employees contribute an extra 0.5 percent of pay, and Members
of Congress an extra 1.0 percent of pay. Non-Postal Agencies match the employee contributions. Also under the static funding
method for CSRS, the Treasury pays interest on any static unfunded liabilities that are not being financed by the Postal Service.
The Treasury also makes payments to amortize, over a 30-year period, any increases in the static unfunded liability due to
salary increases for Non-Postal employees that occurred during the year, and pays for the cost of any benefits attributable
to military service for both Postal and Non-Postal employees that were paid out during the year.
FERS is funded under a dynamic entry age funding method as prescribed in Chapter 84 of Title 5, United States Code. Employees
and agencies together contribute the full amount of the dynamic normal cost. During fiscal year 2014, the dynamic normal cost
for "Regular Employees" hired prior to January 1st, 2013, was 14.0 percent (employees share, 0.8 percent and employer's share,
13.2 percent). On February 22, 2012, President Obama signed into law Public Law (P.L.) 112–96, the Middle Class Tax Relief
and Job Creation Act of 2012, which contains provisions related to Federal employee retirement contributions and benefits.
P.L. 112–96 increased the FERS employee contribution rate by 2.3% for FERS employees hired (or rehired with less than five
years of FERS service) after December 31, 2012. These new Federal employees and Members of Congress fall into a new class
of employees called "Revised Annuity Employees (RAE)". The dynamic, total normal cost rate for most newly hired/rehired FERS
regular employees and agencies together is still 14.0 percent, however, the RAE employees share is 3.1 percent and the employer's
share is 10.9 percent. Effective fiscal year 2013, a weighted average normal cost was utilized to correctly capture all other
groups of employees and agencies normal cost rates.
The 2016 Budget also includes the impact of the Bipartisan Budget Act of 2013. This Act included a provision to increase the
rate of employee contributions to FERS for individuals hired after December 31, 2013 by an additional 1.3% and to maintain
the employer's contribution at its current normal cost rate. These new Federal employees and Members of Congress fall into
a new class of employees called "Further Revised Annuity Employees (FRAE)". Any contributions under this provision in excess
of the amount necessary to satisfy FERS normal cost percentages, will be credited to the assets of the CSRDF, thereby reducing
the unfunded liability.
This dynamic normal cost is for the defined payment plan only and does not include the cost of Social Security or the Thrift
Savings Plan. FERS regular employees contribute a percentage of salary that is equal to the contribution rate for CSRS employees—7.0
percent, as set forth above, less the 6.2 percent tax rate under the Old Age, Survivors and Disability Insurance (OASDI) portion
of Social Security.
The 2016 Budget includes a legislative proposal to resolve retroactive disability benefits coordination between OPM and the
Social Security Administration. OPM estimates that the impact of this legislation would produce a reduction in improper payments
and thus yield savings of approximately $48 million a year, beginning in FY 2018.
2014 actual
2015 est.
2016 est.
Active employees
2,607,359
2,579,000
2,551,000
Annuitants:
Employees
2,050,831
2,072,000
2,093,000
Survivors
565,280
557,000
549,000
Total, annuitants
2,616,111
2,629,000
2,642,000
Status of Funds (in millions of dollars)
Identification code 024–8135–0–7–602
2014 actual
2015 est.
2016 est.
Unexpended balance, start of year:
0100
Balance, start of year
842,658
857,199
870,255
0199
Total balance, start of year
842,658
857,199
870,255
Cash income during the year:
Current law:
Receipts:
1200
Employee Contributions, Civil Service Retirement and Disability Fund
2,757
2,975
3,091
1200
District of Columbia Contributions, Civil Service Retirement and Disability Fund
26
25
23
1200
Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
643
616
594
Offsetting receipts (intragovernmental):
1240
Agency Contributions, Civil Service Retirement and Disability Fund
21,832
24,513
25,610
1240
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
2,873
3,218
3,399
1240
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
7
7
1240
FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
472
479
424
1240
Treasury Interest, Civil Service Retirement and Disability Fund
30,547
28,056
26,965
1240
General Fund Payment to the Civil Service Retirement and Disability Fund
34,988
35,268
36,268
1240
Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
47
44
43
1299
Income under present law
94,185
95,201
96,424
3299
Total cash income
94,185
95,201
96,424
Cash outgo during year:
Current law:
4500
Civil Service Retirement and Disability Fund
–79,644
–81,389
–83,708
4599
Outgo under current law (-)
–79,644
–81,389
–83,708
Proposed legislation:
5500
Civil Service Retirement and Disability Fund
–756
–750
5599
Outgo under proposed legislation (-)
–756
–750
6599
Total cash outgo (-)
–79,644
–82,145
–84,458
Unexpended balance, end of year:
8700
Uninvested balance (net), end of year
30
–769
–1,401
8701
Civil Service Retirement and Disability Fund
857,169
871,024
883,622
8799
Total balance, end of year
857,199
870,255
882,221
Object Classification (in millions of dollars)
Identification code 024–8135–0–7–602
2014 actual
2015 est.
2016 est.
Direct obligations:
25.2
Other services from non-Federal sources
134
97
95
42.0
Insurance claims and indemnities
79,284
81,058
83,324
44.0
Refunds and death claims
424
441
469
99.9
Total new obligations
79,842
81,596
83,888
Civil Service Retirement and Disability Fund
(Legislative proposal, subject to PAYGO)
Program and Financing (in millions of dollars)
Identification code 024–8135–4–7–602
2014 actual
2015 est.
2016 est.
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
756
Budget authority:
Appropriations, mandatory:
1203
Appropriation (previously unavailable)
756
750
1260
Appropriations, mandatory (total)
756
750
1930
Total budgetary resources available
756
1,506
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
756
1,506
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
–756
3020
Outlays (gross)
–756
–750
3050
Unpaid obligations, end of year
–756
–1,506
Memorandum (non-add) entries:
3100
Obligated balance, start of year
–756
3200
Obligated balance, end of year
–756
–1,506
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
756
750
Outlays, gross:
4100
Outlays from new mandatory authority
756
750
4180
Budget authority, net (total)
756
750
4190
Outlays, net (total)
756
750
The Budget proposes to return to the United States Postal Service (USPS) surplus amounts it has paid into its Office of Personnel
Management (OPM) account for its share of Federal Employee Retirement System costs, and requires that OPM calculate these
costs using factors specific to the demographics of the Postal Service workforce. The Budget reflects an estimate of this
surplus of $1.5 billion, which is proposed to be paid to USPS over a period of two years; this amount is based off a preliminary
estimate by OPM using Postal-specific factors including investment returns, salary growth rates, cost of living adjustments
granted to Postal retirees, and Postal Service demographic trends. See Postal Service section of this Appendix. The Budget
also proposes legislation to provide the Social Security Administration with authority to automate coordination of disability
benefit payments with OPM, reducing OPM overpayments.
Employees Life Insurance Fund
Program and Financing (in millions of dollars)
Identification code 024–8424–0–8–602
2014 actual
2015 est.
2016 est.
Obligations by program activity:
0801
Basic life insurance payments
1,860
1,813
1,835
0802
Optional life insurance payments
1,152
1,285
1,302
0803
Shenandoah life insurance payments
1
1
1
0804
Administration—OPM & OIG
6
4
4
0805
Administration—long term care
5
5
5
0900
Total new obligations
3,024
3,108
3,147
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
41,277
42,623
43,425
Budget authority:
Spending authority from offsetting collections, discretionary:
1700
Collected
6
4
4
1750
Spending auth from offsetting collections, disc (total)
6
4
4
Spending authority from offsetting collections, mandatory:
1800
Collected
4,413
3,920
3,848
1801
Change in uncollected payments, Federal sources
–49
–14
5
1850
Spending auth from offsetting collections, mand (total)
4,364
3,906
3,853
1900
Budget authority (total)
4,370
3,910
3,857
1930
Total budgetary resources available
45,647
46,533
47,282
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
42,623
43,425
44,135
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
853
918
837
3010
Obligations incurred, unexpired accounts
3,024
3,108
3,147
3020
Outlays (gross)
–2,959
–3,189
–3,071
3050
Unpaid obligations, end of year
918
837
913
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–409
–360
–346
3070
Change in uncollected pymts, Fed sources, unexpired
49
14
–5
3090
Uncollected pymts, Fed sources, end of year
–360
–346
–351
Memorandum (non-add) entries:
3100
Obligated balance, start of year
444
558
491
3200
Obligated balance, end of year
558
491
562
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
6
4
4
Outlays, gross:
4010
Outlays from new discretionary authority
4
4
4
4011
Outlays from discretionary balances
2
4020
Outlays, gross (total)
6
4
4
Mandatory:
4090
Budget authority, gross
4,364
3,906
3,853
Outlays, gross:
4100
Outlays from new mandatory authority
2,102
2,267
2,317
4101
Outlays from mandatory balances
851
918
750
4110
Outlays, gross (total)
2,953
3,185
3,067
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–538
–528
–531
4121
Interest on Federal securities
–1,167
–746
–626
4123
Non-Federal sources
–2,714
–2,650
–2,695
4130
Offsets against gross budget authority and outlays (total)
–4,419
–3,924
–3,852
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
49
14
–5
4160
Budget authority, net (mandatory)
–6
–4
–4
4170
Outlays, net (mandatory)
–1,466
–739
–785
4190
Outlays, net (total)
–1,460
–735
–781
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
41,951
43,213
43,758
5001
Total investments, EOY: Federal securities: Par value
43,213
43,758
44,451
This fund finances payments to private insurance companies for Federal Employees' Group Life Insurance and expenses of the
Office of Personnel Management in administering the program.
The Administration proposes that PTO will fund the accruing costs associated with post-retirement life insurance benefits
for PTO's employees.
Budget program._The status of the basic (regular and optional) life insurance program on September 30 is as follows:
2014 act.
2015 est.
2016 est.
Life insurance in force (in billions of dollars):
On active employees
722.9
717.9
713.0
On retired employees
97.9
102.3
106.9
Total
820.8
820.2
819.9
Number of participants (in thousands):
Active employees
2,343
2,326
2,318
Annuitants
1,628
1,601
1,574
Total
3,971
3,926
3,892
Financing._Non-Postal Service employees, employees of Tribal organizations, and all retirees under 65 pay two-thirds of the premium costs
for Basic coverage; agencies and tribal organizations pay the remaining third. Optional and certain post-retirement Basic
coverages are paid entirely by enrollees. The status of the reserves at the end of the year is as follows:
Status of Reserves
2014 act.
2015 est.
2016 est.
Held in reserve (in millions of dollars):
Contingency reserve
582
625
625
Beneficial association program reserve
0
0
0
U.S. Treasury reserve
43,213
42,826
43,529
Total reserves
43,795
43,452
44,154
Object Classification (in millions of dollars)
Identification code 024–8424–0–8–602
2014 actual
2015 est.
2016 est.
25.2
Reimbursable obligations: Other services from non-Federal sources
3,024
3,108
3,147
99.0
Reimbursable obligations
3,024
3,108
3,147
Employees and Retired Employees Health Benefits Funds
Program and Financing (in millions of dollars)
Identification code 024–9981–0–8–551
2014 actual
2015 est.
2016 est.
Obligations by program activity:
0801
Benefit payments
46,072
47,632
50,412
0802
Payments from OPM contingency reserve
263
300
300
0803
Government payment for annuitants (1960 Act)
1
1
1
0804
Administration - operations
17
24
32
0805
Administration - OIG
21
17
17
0806
Administration - dental and vision program
18
17
17
0900
Total new obligations
46,392
47,991
50,779
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
20,700
20,755
21,498
Budget authority:
Spending authority from offsetting collections, discretionary:
1700
Collected
38
41
49
1750
Spending auth from offsetting collections, disc (total)
38
41
49
Spending authority from offsetting collections, mandatory:
1800
Collected
46,240
48,588
51,802
1801
Change in uncollected payments, Federal sources
169
105
139
1802
Offsetting collections (previously unavailable)
1
1
1
1823
New and/or unobligated balance of spending authority from offsetting collections temporarily reduced
–1
–1
1850
Spending auth from offsetting collections, mand (total)
46,409
48,693
51,942
1900
Budget authority (total)
46,447
48,734
51,991
1930
Total budgetary resources available
67,147
69,489
73,489
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
20,755
21,498
22,710
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
4,507
4,784
4,783
3010
Obligations incurred, unexpired accounts
46,392
47,991
50,779
3020
Outlays (gross)
–46,115
–47,992
–50,727
3050
Unpaid obligations, end of year
4,784
4,783
4,835
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–1,820
–1,989
–2,094
3070
Change in uncollected pymts, Fed sources, unexpired
–169
–105
–139
3090
Uncollected pymts, Fed sources, end of year
–1,989
–2,094
–2,233
Memorandum (non-add) entries:
3100
Obligated balance, start of year
2,687
2,795
2,689
3200
Obligated balance, end of year
2,795
2,689
2,602
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
38
41
49
Outlays, gross:
4010
Outlays from new discretionary authority
24
41
49
4011
Outlays from discretionary balances
16
4020
Outlays, gross (total)
40
41
49
Mandatory:
4090
Budget authority, gross
46,409
48,693
51,942
Outlays, gross:
4100
Outlays from new mandatory authority
41,584
43,094
45,842
4101
Outlays from mandatory balances
4,491
4,857
4,836
4110
Outlays, gross (total)
46,075
47,951
50,678
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal Sources [OIG]
–32,873
–34,018
–36,143
4121
Interest on Federal securities
226
–273
–310
4123
Non-Federal sources
–13,631
–14,338
–15,398
4130
Offsets against gross budget authority and outlays (total)
–46,278
–48,629
–51,851
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
–169
–105
–139
4160
Budget authority, net (mandatory)
–38
–41
–48
4170
Outlays, net (mandatory)
–203
–678
–1,173
4180
Budget authority, net (total)
1
4190
Outlays, net (total)
–163
–637
–1,124
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
23,429
23,558
24,436
5001
Total investments, EOY: Federal securities: Par value
23,558
24,436
25,594
5090
Unexpired unavailable balance, SOY: Offsetting collections
1
1
1
5092
Unexpired unavailable balance, EOY: Offsetting collections
1
1
This display combines FEHB fund and the Retired Employees Health Benefits (REHB) fund.
The FEHB fund provides for the cost of health benefits for: 1) active employees; 2) employees who retired after June 1960,
or their survivors; 3) those annuitants transferred from the REHB program as authorized by Public Law 93–246; and 4) tribal
organizations. Beginning in 2016 OPM will offer a Self Plus One enrollment tier within the FEHB as enacted by the Bipartisan
Budget Act of 2013.
The REHB fund, created by the Retired Federal Employees Health Benefits Act of 1960, provides for: 1) the cost of health benefits
for retired employees and survivors who enroll in a Government-sponsored uniform health benefits plan; 2) the contribution
to retired employees and survivors who retain or purchase private health insurance; and 3) expenses of OPM in administering
the program.Budget program._The balance of the FEHB fund is available for payments without fiscal year limitation. Numbers of participants at the end
of each fiscal year are as follows:
2014 actual
2015 est.
2016 est.
Active employees
2,093,034
2,045,000
2,040,000
USPS active employees (non-add)
431,859
384,000
379,000
Annuitants
1,918,209
2,036,000
2,048,000
Tribal Organizations
11,043
13,804
13,804
Total
4,022,286
4,094,804
4,101,804
In determining a biweekly subscription rate to cover program costs, one percent is added for administrative expenses and three
percent is added for a contingency reserve held by OPM for each carrier. OPM is authorized to transfer unused administrative
reserve funds to the contingency reserve.
The REHB fund is available without fiscal year limitation. The amounts contributed by the Government are paid into the fund
from annual appropriations. The number of participants at the end of each fiscal year are as follows:
2014 actual
2015 est.
2016 est.
Uniform plan
95
78
64
Private plans
209
172
141
Total
304
250
205
Financing._The funds are financed by: 1) withholdings from active employees and annuitants; 2) agency contributions for active employees;
3) Government contributions for annuitants appropriated to OPM; and 4) contributions made by the United States Postal Service
in accordance with the provisions of Public Law 101–508.
Funds made available to carriers but not used to pay claims in the current period are carried forward as special reserves
for use in subsequent periods. OPM maintains a contingency reserve, funded by employee and Government contributions, which
may be used to defray future cost increases or provide increased benefits. OPM makes payments to carriers from this reserve
whenever carrier-held reserves fall below levels prescribed by OPM regulations or when carriers can demonstrate good cause
such as unexpected claims experience or variations from expected community rates.
The Budget proposes that the Patent and Trademark Office continue to fund the accruing costs associated with post-retirement
health benefits for its employees.
Status of Funds (in millions of dollars)
Identification code 024–9981–0–8–551
2014 actual
2015 est.
2016 est.
Unexpended balance, start of year:
0100
Balance, start of year
23,388
23,552
24,189
0199
Total balance, start of year
23,388
23,552
24,189
Cash income during the year:
Current law:
Offsetting collections:
1280
Employees and Retired Employees Health Benefits Funds
32,873
34,018
36,143
1280
Employees and Retired Employees Health Benefits Funds
–226
273
310
1280
Employees and Retired Employees Health Benefits Funds
13,631
14,338
15,398
1299
Income under present law
46,278
48,629
51,851
3299
Total cash income
46,278
48,629
51,851
Cash outgo during year:
Current law:
4500
Employees and Retired Employees Health Benefits Funds
–46,115
–47,992
–50,727
4599
Outgo under current law (-)
–46,115
–47,992
–50,727
6599
Total cash outgo (-)
–46,115
–47,992
–50,727
Manual Adjustments:
7690
Rounding adjustment
1
7699
Total adjustments
1
Unexpended balance, end of year:
8700
Uninvested balance (net), end of year
–6
–247
–281
8701
Employees and Retired Employees Health Benefits Funds
23,558
24,436
25,594
8799
Total balance, end of year
23,552
24,189
25,313
Object Classification (in millions of dollars)
Identification code 024–9981–0–8–551
2014 actual
2015 est.
2016 est.
25.6
Reimbursable obligations: Medical care
46,392
47,991
50,779
99.0
Reimbursable obligations
46,392
47,991
50,779
General and Administrative Provisions
GENERAL FUND RECEIPT ACCOUNT
(in millions of dollars)
2014 actual
2015 est.
2016 est.
Offsetting receipts from the public:
024–322000
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts: Enacted/requested
11
2
2
General Fund Offsetting receipts from the public
11
2
2