[Appendix]
[Detailed Budget Estimates by Agency]
[Office of Personnel Management]
[From the U.S. Government Publishing Office, www.gpo.gov]
<h1>OFFICE OF PERSONNEL MANAGEMENT
</h1>
OFFICE OF PERSONNEL MANAGEMENT
Federal Funds
Salaries and Expenses
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, [$120,688,000] $144,867,000, of which [$2,500,000] $37,000,000 shall remain available until expended for [Federal investigations enhancements] information technology infrastructure modernization, and of which [$616,000] $391,000 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 [$124,550,000] $144,653,000 for administrative expenses, to be transferred from the appropriate trust funds of OPM without regard to other statutes, including direct procurement
of printed materials, for the retirement and insurance programs, of which $6,000,000 shall remain available until expended for coordination of Federal Employees' Retirement System disability
benefits with the Social Security Administration in carrying out section 1127A of the Social Security Act: 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 [2016] 2017, 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, 2016.)
Program and Financing (in millions of dollars)
Identification code 024–0100–0–1–805
2015 actual
2016 est.
2017 est.
Obligations by program activity:
0001
Employee Services
29
33
33
0002
Merit System Audit & Compliance
13
13
13
0003
Office of the Chief Financial Officer
3
1
1
0004
Office of the Chief Information Officer
15
31
55
0005
Executive Services
18
20
21
0006
Planning & Policy Analysis
7
9
9
0007
Health and Insurance
10
12
13
0008
Federal Investigative Services
2
0100
Total direct program
95
121
145
0799
Total direct obligations
95
121
145
0801
Trust Fund activity
296
124
145
0900
Total new obligations
391
245
290
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
13
15
15
1050
Unobligated balance (total)
13
15
15
Budget authority:
Appropriations, discretionary:
1100
Appropriation
96
121
145
Spending authority from offsetting collections, discretionary:
1700
Collected
265
124
145
1701
Change in uncollected payments, Federal sources
46
1750
Spending auth from offsetting collections, disc (total)
311
124
145
1900
Budget authority (total)
407
245
290
1930
Total budgetary resources available
420
260
305
Memorandum (non-add) entries:
1940
Unobligated balance expiring
–14
1941
Unexpired unobligated balance, end of year
15
15
15
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
93
91
71
3010
Obligations incurred, unexpired accounts
391
245
290
3011
Obligations incurred, expired accounts
4
3020
Outlays (gross)
–385
–265
–310
3041
Recoveries of prior year unpaid obligations, expired
–12
3050
Unpaid obligations, end of year
91
71
51
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–114
–119
–119
3070
Change in uncollected pymts, Fed sources, unexpired
–46
3071
Change in uncollected pymts, Fed sources, expired
41
3090
Uncollected pymts, Fed sources, end of year
–119
–119
–119
Memorandum (non-add) entries:
3100
Obligated balance, start of year
–21
–28
–48
3200
Obligated balance, end of year
–28
–48
–68
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
407
245
290
Outlays, gross:
4010
Outlays from new discretionary authority
332
229
271
4011
Outlays from discretionary balances
53
36
39
4020
Outlays, gross (total)
385
265
310
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–300
–124
–145
Additional offsets against gross budget authority only:
4050
Change in uncollected pymts, Fed sources, unexpired
–46
4052
Offsetting collections credited to expired accounts
35
4060
Additional offsets against budget authority only (total)
–11
4070
Budget authority, net (discretionary)
96
121
145
4080
Outlays, net (discretionary)
85
141
165
4180
Budget authority, net (total)
96
121
145
4190
Outlays, net (total)
85
141
165
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 2017 Budget will permit OPM programs to prioritize their activities in support of
the OPM strategic plan for FY 2014–2018. In addition, the 2017 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 ongoing critical updates initiated in 2014.
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
2015 actual
2016 est.
2017 est.
Direct obligations:
Personnel compensation:
11.1
Full-time permanent
44
53
55
11.3
Other than full-time permanent
1
1
1
11.5
Other personnel compensation
1
1
1
11.9
Total personnel compensation
46
55
57
12.1
Civilian personnel benefits
15
15
17
21.0
Travel and transportation of persons
1
1
1
23.3
Communications, utilities, and miscellaneous charges
14
8
8
25.2
Other services from non-Federal sources
17
36
61
31.0
Equipment
2
6
1
99.0
Direct obligations
95
121
145
99.0
Reimbursable obligations
296
124
145
99.9
Total new obligations
391
245
290
Employment Summary
Identification code 024–0100–0–1–805
2015 actual
2016 est.
2017 est.
1001
Direct civilian full-time equivalent employment
793
943
970
2001
Reimbursable civilian full-time equivalent employment
1,068
798
871
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, [$4,365,000] $5,072,000, and in addition, not to exceed [$22,479,000] $26,662,000 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, 2016.)
Program and Financing (in millions of dollars)
Identification code 024–0400–0–1–805
2015 actual
2016 est.
2017 est.
Obligations by program activity:
0001
Program oversight (audits, investigations, etc.)
4
4
5
0801
Office of Inspector General (Reimbursable)
21
22
27
0900
Total new obligations
25
26
32
Budgetary resources:
Budget authority:
Appropriations, discretionary:
1100
Appropriation
4
4
5
Spending authority from offsetting collections, discretionary:
1700
Collected
18
22
27
1701
Change in uncollected payments, Federal sources
3
1750
Spending auth from offsetting collections, disc (total)
21
22
27
1900
Budget authority (total)
25
26
32
1930
Total budgetary resources available
25
26
32
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
3
6
1
3010
Obligations incurred, unexpired accounts
25
26
32
3020
Outlays (gross)
–22
–31
–31
3050
Unpaid obligations, end of year
6
1
2
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–9
–7
–7
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
–7
–7
–7
Memorandum (non-add) entries:
3100
Obligated balance, start of year
–6
–1
–6
3200
Obligated balance, end of year
–1
–6
–5
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
25
26
32
Outlays, gross:
4010
Outlays from new discretionary authority
21
25
31
4011
Outlays from discretionary balances
1
6
4020
Outlays, gross (total)
22
31
31
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–21
–22
–27
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)
4
4
5
4080
Outlays, net (discretionary)
1
9
4
4180
Budget authority, net (total)
4
4
5
4190
Outlays, net (total)
1
9
4
This appropriation provides agency-wide audit, investigation, administrative sanction, and debarment functions to identify
program management, contractual, and administrative deficiencies that may create conditions for fraud, waste, abuse, and mismanagement.
During 2015, the Office of the Inspector General (OIG) activities resulted in positive financial impacts of over $100 million
to the Office of Personnel Management (OPM) managed funds and led to 17 arrests, 29 indictments/information inquiries, 27
criminal convictions, and 845 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 $39 million.
The Audits function provides audit services covering agency programs and operations, including 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, Federal Investigative Services background investigations program
and other revolving fund programs and operations, and information systems and security audits. Internal agency audits review
all facets of agency operations, including 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.
Our information systems audits include reviews of general controls, application controls and security within the agency's
information systems and programs as well as agency contractor operations within the FEHBP, background investigations program,
and other OPM programs.
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 FEHBP administrative sanctions program
debars and suspends health care providers whose loss of licensure or conduct may pose a health and safety risk to FEHBP enrollees
and their families or a financial threat to the FEHBP.
The evaluations and inspections function conducts nationwide studies of OPM programs from a broad, issue-based perspective.
The work of this group includes special reviews that may arise suddenly, Congressional requests for studies or information
that may require immediate attention, or agency management requests for independent assessments or inspections of specific
areas of operation or matters of urgent concern. Evaluators and inspectors in this group use a variety of methods and techniques
to study, evaluate, assess, and inspect an operation in order to develop recommendations for their reports to agency management,
Congress, the Council of the Inspectors General on Integrity and Efficiency (CIGIE), and the public.
In 2017, 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 2017.
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.
OPM has begun a major, agency-wide information technology (IT) Infrastructure Project. Our office will provide oversight through
all phases of this project over the course of multiple years. The work performed in this area is essential to the IT security
posture of the agency, its systems, and the highly sensitive data contained in these systems.
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 1.7 billion in 2017.
The 2017 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 audits and examines 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 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 programs and operations.
Object Classification (in millions of dollars)
Identification code 024–0400–0–1–805
2015 actual
2016 est.
2017 est.
Direct obligations:
11.1
Personnel compensation: Full-time permanent
3
3
4
12.1
Civilian personnel benefits
1
1
1
99.0
Direct obligations
4
4
5
99.0
Reimbursable obligations
21
22
27
99.9
Total new obligations
25
26
32
Employment Summary
Identification code 024–0400–0–1–805
2015 actual
2016 est.
2017 est.
1001
Direct civilian full-time equivalent employment
141
145
147
Government Payment for Annuitants, Employees Health Benefits
Program and Financing (in millions of dollars)
Identification code 024–0206–0–1–551
2015 actual
2016 est.
2017 est.
Obligations by program activity:
0001
Government contribution for annuitants benefits (1959 Act)
11,695
12,003
12,983
0002
Government contribution for annuitants benefits (1960 Act)
1
1
0900
Total new obligations (object class 13.0)
11,695
12,004
12,984
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
11,695
12,004
12,984
1930
Total budgetary resources available
11,695
12,004
12,984
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
1,210
1,273
3010
Obligations incurred, unexpired accounts
11,695
12,004
12,984
3020
Outlays (gross)
–11,632
–13,277
–12,984
3050
Unpaid obligations, end of year
1,273
Memorandum (non-add) entries:
3100
Obligated balance, start of year
1,210
1,273
3200
Obligated balance, end of year
1,273
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
11,695
12,004
12,984
Outlays, gross:
4100
Outlays from new mandatory authority
10,422
12,004
12,984
4101
Outlays from mandatory balances
1,210
1,273
4110
Outlays, gross (total)
11,632
13,277
12,984
4180
Budget authority, net (total)
11,695
12,004
12,984
4190
Outlays, net (total)
11,632
13,277
12,984
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.
2015 actual
2016 est.
2017 est.
Annuitants:
FEHB
1,920,029
1.954,000
1,974,000
USPS annuitants (non-add)
431,567
431,711
431,711
REHB
252
207
171
Total, annuitants
1,920,281
1,954,207
1,974,205
Government Payment for Annuitants, Employee Life Insurance
Program and Financing (in millions of dollars)
Identification code 024–0500–0–1–602
2015 actual
2016 est.
2017 est.
Obligations by program activity:
0001
Government Payment for Annuitants, Employee Life Insurance (Direct)
45
47
48
0900
Total new obligations (object class 25.2)
45
47
48
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
45
47
48
1930
Total budgetary resources available
45
47
48
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
6
6
6
3010
Obligations incurred, unexpired accounts
45
47
48
3020
Outlays (gross)
–45
–47
–48
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
47
48
Outlays, gross:
4100
Outlays from new mandatory authority
39
41
42
4101
Outlays from mandatory balances
6
6
6
4110
Outlays, gross (total)
45
47
48
4180
Budget authority, net (total)
45
47
48
4190
Outlays, net (total)
45
47
48
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
2015 actual
2016 est.
2017 est.
Obligations by program activity:
0002
Payment of Government share of retirement costs
11,649
11,801
11,601
0003
Transfers for interest on unfunded liability and payment of military service annuities
24,403
25,000
25,800
0005
Spouse equity payment
63
63
63
0900
Total new obligations
36,115
36,864
37,464
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
24,403
25,000
25,800
1200
Appropriation
11,712
11,864
11,664
1260
Appropriations, mandatory (total)
36,115
36,864
37,464
1930
Total budgetary resources available
36,115
36,864
37,464
Change in obligated balance:
Unpaid obligations:
3010
Obligations incurred, unexpired accounts
36,115
36,864
37,464
3020
Outlays (gross)
–36,115
–36,864
–37,464
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
36,115
36,864
37,464
Outlays, gross:
4100
Outlays from new mandatory authority
36,115
36,864
37,464
4180
Budget authority, net (total)
36,115
36,864
37,464
4190
Outlays, net (total)
36,115
36,864
37,464
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. 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.— The Civil Service Retirement Amendments of 1969 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 notifies 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.— The Civil Service Retirement
Amendments of 1969 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 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, 2012.)
Object Classification (in millions of dollars)
Identification code 024–0200–0–1–805
2015 actual
2016 est.
2017 est.
Direct obligations:
12.1
Civilian personnel benefits
11,712
11,864
11,664
13.0
Benefits for former personnel
24,403
25,000
25,800
99.9
Total new obligations
36,115
36,864
37,464
Flexible Benefits Plan Reserve
Program and Financing (in millions of dollars)
Identification code 024–0800–0–1–805
2015 actual
2016 est.
2017 est.
Obligations by program activity:
0801
FSA FEDS Risk Reserve
20
37
31
0900
Total new obligations (object class 25.6)
20
37
31
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
82
69
53
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
9
23
25
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
21
25
1930
Total budgetary resources available
89
90
78
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
69
53
47
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
2
3
3
3010
Obligations incurred, unexpired accounts
20
37
31
3020
Outlays (gross)
–19
–37
–30
3050
Unpaid obligations, end of year
3
3
4
Memorandum (non-add) entries:
3100
Obligated balance, start of year
2
3
3
3200
Obligated balance, end of year
3
3
4
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
7
21
25
Outlays, gross:
4100
Outlays from new mandatory authority
1
21
25
4101
Outlays from mandatory balances
18
16
5
4110
Outlays, gross (total)
19
37
30
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–1
–1
–1
4123
Non-Federal sources
–8
–22
–24
4130
Offsets against gross budget authority and outlays (total)
–9
–23
–25
4160
Budget authority, net (mandatory)
–2
–2
4170
Outlays, net (mandatory)
10
14
5
4180
Budget authority, net (total)
–2
–2
4190
Outlays, net (total)
10
14
5
Memorandum (non-add) entries:
5090
Unexpired unavailable balance, SOY: Offsetting collections
2
4
6
5092
Unexpired unavailable balance, EOY: Offsetting collections
4
6
6
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 2017.
Postal Service Retiree Health Benefits Fund
Special and Trust Fund Receipts (in millions of dollars)
Identification code 024–5391–0–2–551
2015 actual
2016 est.
2017 est.
0100
Balance, start of year
48,468
49,994
51,060
Receipts:
Current law:
1140
Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund
3,213
1140
Earnings on Investments, Postal Service Retiree Health Benefits Fund
1,526
1,399
1,403
1140
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
–5,800
1140
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
5,800
3,608
1199
Total current law receipts
1,526
1,399
8,224
Proposed:
1240
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
–333
–815
1999
Total receipts
1,526
1,066
7,409
2000
Total: Balances and receipts
49,994
51,060
58,469
Appropriations:
Current law:
2101
Postal Service Retiree Health Benefits Fund
–1,525
–7,199
–7,874
2134
Postal Service Retiree Health Benefits Fund
1,525
7,199
4,357
2199
Total current law appropriations
–3,517
2999
Total appropriations
–3,517
5099
Balance, end of year
49,994
51,060
54,952
Program and Financing (in millions of dollars)
Identification code 024–5391–0–2–551
2015 actual
2016 est.
2017 est.
Obligations by program activity:
0001
Obligations to FEHB Fund
3,517
0900
Total new obligations (object class 13.0)
3,517
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
1,525
7,199
7,874
1234
Appropriations precluded from obligation
–1,525
–7,199
–4,357
1260
Appropriations, mandatory (total)
3,517
1930
Total budgetary resources available
3,517
Change in obligated balance:
Unpaid obligations:
3010
Obligations incurred, unexpired accounts
3,517
3020
Outlays (gross)
–3,517
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
3,517
Outlays, gross:
4100
Outlays from new mandatory authority
3,517
4180
Budget authority, net (total)
3,517
4190
Outlays, net (total)
3,517
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
48,468
45,237
51,080
5001
Total investments, EOY: Federal securities: Par value
45,237
51,080
54,972
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.
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 reflects the assumption that the Postal Service will default on
the final statutorily required payment in 2016 consistent with their past practice since 2012. The Budget also reflects partial
defaults on amortization payments in each year of the 10 year window to prevent the Postal Service from running unsustainable
deficits. The Budget proposes to provide some near-term relief to the Postal Service (USPS) by only requiring amortization
payments to fund 80% of the remaining UFL. At the end of the current 40-year amortization, the remaining UFL would be retired
through a new amortization schedule. The Budget proposes to codify the statutory RHB prefunding payments that USPS defaulted
on in FYs 2012, 2013, 2014, 2015, and the assumed default in 2016. These defaults 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 continues to prudently pre-fund the Postal Service's retiree health obligations, but does so without overburdening
USPS's current operations. 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
2015 actual
2016 est.
2017 est.
Obligations by program activity:
0801
Human Resource Solutions
306
279
195
0802
Investigation services
1,238
1,401
1,451
0803
Human Resources Tools & Technology (HRTT)
47
40
41
0804
Enterprise human resources integration
45
35
34
0805
USAJOBS
12
14
14
0806
Presidential Management Fellows
2
0807
Human Resource Line of Business (HRLoB)
2
3
3
0808
Inspector General Activities
2
0900
Total new obligations
1,654
1,772
1,738
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
251
337
295
1021
Recoveries of prior year unpaid obligations
106
1050
Unobligated balance (total)
357
337
295
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
1,687
1,730
1,730
1801
Change in uncollected payments, Federal sources
–53
1850
Spending auth from offsetting collections, mand (total)
1,634
1,730
1,730
1930
Total budgetary resources available
1,991
2,067
2,025
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
337
295
287
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
957
941
983
3010
Obligations incurred, unexpired accounts
1,654
1,772
1,738
3020
Outlays (gross)
–1,564
–1,730
–1,730
3040
Recoveries of prior year unpaid obligations, unexpired
–106
3050
Unpaid obligations, end of year
941
983
991
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–705
–652
–652
3070
Change in uncollected pymts, Fed sources, unexpired
53
3090
Uncollected pymts, Fed sources, end of year
–652
–652
–652
Memorandum (non-add) entries:
3100
Obligated balance, start of year
252
289
331
3200
Obligated balance, end of year
289
331
339
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
1,634
1,730
1,730
Outlays, gross:
4100
Outlays from new mandatory authority
1,149
452
1,730
4101
Outlays from mandatory balances
415
1,278
4110
Outlays, gross (total)
1,564
1,730
1,730
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–1,687
–1,730
–1,730
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
53
4170
Outlays, net (mandatory)
–123
4180
Budget authority, net (total)
4190
Outlays, net (total)
–123
Budget Program.—OPM is authorized to use Revolving Funds without fiscal year limitations to conduct investigations, training, and other
functions that OPM is authorized or required to perform on a reimbursable basis. OPM operates several programs, which are
funded by fees collected from other agencies and other payments. These include Human Resources Solutions (HRS), Federal Investigative
Services (FIS), Enterprise Human Resources Data Warehouse (EHRD), Human Resources Line of Business (HRLOB), Human Resources
Tools and Technology (HRTT), and USAJOBS.
Human Resources Solutions (HRS) is a reimbursable services organization offering a complete range of tailored and standardized
human resources products and services designed to meet the unique and dynamic needs of the Federal Government. HRS provides
customer agencies with innovative, high quality Government-to-Government solutions to help them develop leaders, attract and
build a high quality public sector workforce, and achieve long-lasting results. HRS is comprised of five program areas operating
under two major reimbursable offerings (Government provided and third-party contractor). These program areas are as follows:
the Center for Leadership Development, the Federal Staffing Center, HR Strategy and Evaluation Services, the Training and
Management Assistance Program, and the Administrative Law Judges Program. A variety of support services are provided to each
Practice Area through the Center for Management Services and the Resource Management Office.
USAJOBS is a centralized secure platform that acts as a portal for Federal recruitment for all Government positions, whether
competitively or non-competitively sourced. USAJOBS delivers the service by which Federal agencies meet their legal obligation
to provide notice of Federal employment opportunities in the competitive service to Federal employees and the public. The
technology and program operations offer Federal agencies and job seekers a modern platform to support online recruitment,
marketing and a job application solution.
The Federal Investigative Services program (FIS) provides investigative products and services for more than 100 Federal agencies
to use as the basis for suitability or fitness for Federal civilian or contract employment, eligibility for employment in
a sensitive position or for an identity credential, or eligibility for access to classified national security information
as a civilian or contract employee or as a member of the Armed Forces as required by statute, Executive Orders and other rules
and regulations. FIS provides more than 90 percent of the Government's background investigations, conducting more than two
million investigations a year. FIS ensures the Federal Government has a suitable workforce that protects national security
and is worthy of public trust. FIS is comprised of six subcomponents. They are as follows: Operations, Management Services,
Technical Services, External Affairs, Quality Program, and the Office of the Associate Director. Pursuant to a recent interagency
review of the background investigations process, the Administration recently announced steps the government is taking to improve
the security clearance and background investigation processes for Federal employees, members of the Armed Forces, or contractors.
One of the steps will be the creation of a new government-wide service provider for background investigations, the National
Background Investigations Bureau (NBIB), to be hosted at OPM. Upon full transition, which will take some time to implement,
FIS's existing mission, functions, personnel, and support structure will migrate to NBIB.
The Human Resources Tools and Technology Program provides technology support in the form of IT systems development and hosting,
supplying both internal and external customers a wide variety of information technology services in the human resources arena.
The Human Resources Line Of Business (HRLOB) is essential to OPM's role to implement effective HR policies, products and services
as the initiative drives improved HR solutions and services through the establishment of Shared Service Centers (SSC), service
delivery models and strategies for agencies. The HRLOB supports agencies in implementing strategic and consultative HR practices
through migration of selected HR functions to SSCs consistent with the business model determined by the Agency.
The Enterprise Human Resources Data Warehouse (EHRD) is comprised of two programs, eOPF and EHRD. These two programs supports
the E-Government initiative that was designed to leverage the benefits of information technology. The goal of these two programs
is to streamline and automate the collection, aggregation, and sharing of Federal employee human resources (HR), payroll,
and training information Government-wide. The investment broadly supports the OPM mission by enabling the agency to provide
the Federal HR community with access to employee data to improve workforce planning for hiring, skills development, retention
strategies and Government-wide policy.
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). 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. This will
continue when NBIB assumes the mission and absorbs FIS's investigative mission. EHRD 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. EHRD 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 HRLOB 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 2015, OPM's revolving fund businesses revenue total was $1.506 billion and the expenses total was $1.722
billion which provided a net loss on operations of $216 million. The cumulative net position of the fund is negative $61 million.
Object Classification (in millions of dollars)
Identification code 024–4571–0–4–805
2015 actual
2016 est.
2017 est.
Reimbursable obligations:
Personnel compensation:
11.1
Full-time permanent
242
295
302
11.5
Other personnel compensation
13
16
16
11.9
Total personnel compensation
255
311
318
12.1
Civilian personnel benefits
81
96
100
21.0
Travel and transportation of persons
17
22
20
23.1
Rental payments to GSA
19
15
15
23.3
Communications, utilities, and miscellaneous charges
42
32
33
24.0
Printing and reproduction
1
2
2
25.2
Other services from non-Federal sources
1,199
1,281
1,234
26.0
Supplies and materials
4
5
5
31.0
Equipment
36
8
11
99.9
Total new obligations
1,654
1,772
1,738
Employment Summary
Identification code 024–4571–0–4–805
2015 actual
2016 est.
2017 est.
2001
Reimbursable civilian full-time equivalent employment
3,033
3,692
3,787
Trust Funds
Civil Service Retirement and Disability Fund
Special and Trust Fund Receipts (in millions of dollars)
Identification code 024–8135–0–7–602
2015 actual
2016 est.
2017 est.
0100
Balance, start of year
850,027
864,516
881,154
0198
Rouding adjustment
–2
0199
Balance, start of year
850,025
864,516
881,154
Receipts:
Current law:
1110
Employee Contributions, Civil Service Retirement and Disability Fund
2,927
3,074
3,515
1110
District of Columbia Contributions, Civil Service Retirement and Disability Fund
23
22
21
1110
Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
649
664
677
1140
Agency Contributions, Civil Service Retirement and Disability Fund
24,343
26,010
26,371
1140
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
–1,136
1140
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
3,241
3,689
5,023
1140
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
7
7
1140
FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
479
484
401
1140
Treasury Interest, Civil Service Retirement and Disability Fund
28,765
28,748
27,367
1140
General Fund Payment to the Civil Service Retirement and Disability Fund
36,115
36,864
37,464
1140
Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
46
47
48
1199
Total current law receipts
96,588
99,609
99,758
1999
Total receipts
96,588
99,609
99,758
2000
Total: Balances and receipts
946,613
964,125
980,912
Appropriations:
Current law:
2101
Civil Service Retirement and Disability Fund
–97
–95
–112
2101
Civil Service Retirement and Disability Fund
–96,492
–99,514
–100,782
2103
Civil Service Retirement and Disability Fund
–3
–4
–4
2132
Civil Service Retirement and Disability Fund
4
4
2134
Civil Service Retirement and Disability Fund
14,491
16,638
15,788
2199
Total current law appropriations
–82,097
–82,971
–85,110
2999
Total appropriations
–82,097
–82,971
–85,110
5099
Balance, end of year
864,516
881,154
895,802
Program and Financing (in millions of dollars)
Identification code 024–8135–0–7–602
2015 actual
2016 est.
2017 est.
Obligations by program activity:
0001
Annuities
81,524
82,435
84,541
0002
Refunds and death claims
428
441
457
0003
Administration - operations
139
89
105
0004
Transfer to MSPB
2
2
2
0005
Administration - OIG
4
4
5
0900
Total new obligations
82,097
82,971
85,110
Budgetary resources:
Budget authority:
Appropriations, discretionary:
1101
Appropriation (special or trust fund)
97
95
112
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
96,492
99,514
100,782
1203
Appropriation (previously unavailable)
3
4
4
1232
Appropriations and/or unobligated balance of appropriations temporarily reduced
–4
–4
1234
Appropriations precluded from obligation
–14,491
–16,638
–15,788
1260
Appropriations, mandatory (total)
82,000
82,876
84,998
1900
Budget authority (total)
82,097
82,971
85,110
1930
Total budgetary resources available
82,097
82,971
85,110
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
7,171
7,370
7,525
3010
Obligations incurred, unexpired accounts
82,097
82,971
85,110
3020
Outlays (gross)
–81,898
–82,816
–84,938
3050
Unpaid obligations, end of year
7,370
7,525
7,697
Memorandum (non-add) entries:
3100
Obligated balance, start of year
7,171
7,370
7,525
3200
Obligated balance, end of year
7,370
7,525
7,697
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
97
95
112
Outlays, gross:
4010
Outlays from new discretionary authority
66
95
112
4011
Outlays from discretionary balances
31
4020
Outlays, gross (total)
97
95
112
Mandatory:
4090
Budget authority, gross
82,000
82,876
84,998
Outlays, gross:
4100
Outlays from new mandatory authority
74,661
75,638
77,534
4101
Outlays from mandatory balances
7,140
7,083
7,292
4110
Outlays, gross (total)
81,801
82,721
84,826
4180
Budget authority, net (total)
82,097
82,971
85,110
4190
Outlays, net (total)
81,898
82,816
84,938
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
857,169
731,267
888,524
5001
Total investments, EOY: Federal securities: Par value
731,267
888,524
904,308
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.— 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 normal funding method. Employees and agencies together contribute the full amount
of the dynamic normal cost rate. The normal cost rate is for the defined benefit plan only, and does not include the cost
of Social Security or the Thrift 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. Under FERS, the dynamic normal cost rates are as follows: For regular employees
hired before 2013, the rate is 14.5 percent of pay (employee's share, 0.8 percent and employer's share, 13.7 percent); For
regular employees hired during 2013 (known as FERS RAE/Revised Annuity Employee), the rate is 15.0 percent of pay (employee's
share, 3.1 percent and employer's share, 11.9 percent); The Bipartisan Budget Act of 2013 included a provision to increase
the normal cost rate of employee's contribution to FERS for individuals hired after 2013 and to maintain the employer's contribution
rate at its current normal cost rate. Any contributions in excess of the amount necessary to satisfy FERS normal cost percentage
will be credited to the assets of the fund, thereby reducing the unfunded liability. For regular employees hired after 2013
(known as FERS FRAE/Further Revised Annuity Employee), the rate is 15.1 percent of pay (employee's share 4.4 percent and employer's
share, 11.9 percent).
Under the Postal Accountability and Enhancement Act of 2006 (P.L. 109–435), USPS must make annual amortization payments beginning
in 2017 to reduce any unfunded liability (UFL) for its obligations under the Civil Service Retirement System (CSRS). These
payments, along with similar amortization payments for UFL in the Federal Employee Retirement System (FERS) are paid to the
Civil Service Retirement and Disability Fund. The Budget recognizes partial defaults on those required statutory payments
beginning in 2017 to prevent the Postal Service from running unsustainable deficits. The Budget proposes to require OPM to
calculate the remaining UFL for both programs using factors specific to the demographics of the Postal Service workforce.
The Budget also proposes to extend the length of this amortization to 40-years to parallel the amortization schedule for the
Postal Retiree Health Benefits Fund. See Postal Service section of this Appendix for information on this proposal.
2015 actual
2016 est.
2017 est.
Active employees
2,544,116
2,516,000
2,488,000
Annuitants:
Employees
2,082,086
2,102,000
2,123,000
Survivors
556,176
548,000
540,000
Total, annuitants
2,638,262
2,650,000
2,663,000
Status of Funds (in millions of dollars)
Identification code 024–8135–0–7–602
2015 actual
2016 est.
2017 est.
Unexpended balance, start of year:
0100
Balance, start of year
857,199
871,886
888,679
0298
Rounding adjustment
–3
0999
Total balance, start of year
857,196
871,886
888,679
Cash income during the year:
Current law:
Receipts:
1110
Employee Contributions, Civil Service Retirement and Disability Fund
2,927
3,074
3,515
1110
District of Columbia Contributions, Civil Service Retirement and Disability Fund
23
22
21
1110
Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
649
664
677
1150
FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
479
484
401
1150
Treasury Interest, Civil Service Retirement and Disability Fund
28,765
28,748
27,367
1160
Agency Contributions, Civil Service Retirement and Disability Fund
24,343
26,010
26,371
1160
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
–1,136
1160
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
3,241
3,689
5,023
1160
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
7
7
1160
General Fund Payment to the Civil Service Retirement and Disability Fund
36,115
36,864
37,464
1160
Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
46
47
48
1199
Income under present law
96,588
99,609
99,758
Proposed:
Offsetting governmental receipts:
1260
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
1299
Income proposed
1999
Total cash income
96,588
99,609
99,758
Cash outgo during year:
Current law:
2100
Civil Service Retirement and Disability Fund [027–00–8135–0]
–81,898
–82,816
–84,938
2199
Outgo under current law
–81,898
–82,816
–84,938
2999
Total cash outgo (-)
–81,898
–82,816
–84,938
Surplus or deficit::
3110
Excluding interest
–14,554
–12,439
–12,948
3120
Interest
29,244
29,232
27,768
3199
Subtotal, surplus or deficit
14,690
16,793
14,820
Unexpended balance, end of year::
4100
Uninvested balance (net), end of year
140,619
155
–809
4200
Civil Service Retirement and Disability Fund
731,267
888,524
904,308
4999
Total balance, end of year
871,886
888,679
903,499
Object Classification (in millions of dollars)
Identification code 024–8135–0–7–602
2015 actual
2016 est.
2017 est.
Direct obligations:
25.2
Other services from non-Federal sources
145
95
112
42.0
Insurance claims and indemnities
81,524
82,435
84,541
44.0
Refunds and death claims
428
441
457
99.9
Total new obligations
82,097
82,971
85,110
Employees Life Insurance Fund
Program and Financing (in millions of dollars)
Identification code 024–8424–0–8–602
2015 actual
2016 est.
2017 est.
Obligations by program activity:
0801
Basic life insurance payments
1,813
1,699
1,755
0802
Optional life insurance payments
1,150
1,288
1,333
0803
Shenandoah life insurance payments
1
1
1
0804
Administration—OPM & OIG
4
4
6
0805
Administration—long term care
4
2
2
0900
Total new obligations (object class 25.2)
2,972
2,994
3,097
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
42,622
43,255
43,629
Budget authority:
Spending authority from offsetting collections, discretionary:
1700
Collected
4
4
6
Spending authority from offsetting collections, mandatory:
1800
Collected
3,709
3,288
3,775
1801
Change in uncollected payments, Federal sources
–108
76
6
1850
Spending auth from offsetting collections, mand (total)
3,601
3,364
3,781
1900
Budget authority (total)
3,605
3,368
3,787
1930
Total budgetary resources available
46,227
46,623
47,416
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
43,255
43,629
44,319
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
919
939
980
3010
Obligations incurred, unexpired accounts
2,972
2,994
3,097
3020
Outlays (gross)
–2,952
–2,953
–3,028
3050
Unpaid obligations, end of year
939
980
1,049
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–360
–252
–328
3070
Change in uncollected pymts, Fed sources, unexpired
108
–76
–6
3090
Uncollected pymts, Fed sources, end of year
–252
–328
–334
Memorandum (non-add) entries:
3100
Obligated balance, start of year
559
687
652
3200
Obligated balance, end of year
687
652
715
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
4
4
6
Outlays, gross:
4010
Outlays from new discretionary authority
2
4
6
4011
Outlays from discretionary balances
2
4020
Outlays, gross (total)
4
4
6
Mandatory:
4090
Budget authority, gross
3,601
3,364
3,781
Outlays, gross:
4100
Outlays from new mandatory authority
2,036
2,223
2,282
4101
Outlays from mandatory balances
912
726
740
4110
Outlays, gross (total)
2,948
2,949
3,022
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–545
–531
–536
4121
Interest on Federal securities
–392
–283
–720
4123
Non-Federal sources
–2,776
–2,478
–2,525
4130
Offsets against gross budget authority and outlays (total)
–3,713
–3,292
–3,781
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
108
–76
–6
4160
Budget authority, net (mandatory)
–4
–4
–6
4170
Outlays, net (mandatory)
–765
–343
–759
4180
Budget authority, net (total)
4190
Outlays, net (total)
–761
–339
–753
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
43,213
43,958
42,789
5001
Total investments, EOY: Federal securities: Par value
43,958
42,789
43,412
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 the United States Patent and Trademark Office (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:
2015 act.
2016 est.
2017 est.
Life insurance in force (in billions of dollars):
On active employees
717.9
713.0
708.1
On retired employees
102.3
106.9
111.7
Total
820.2
819.9
820.8
Number of participants (in thousands):
Active employees
2,357
2,368
2,379
Annuitants
1,601
1,574
1,548
Total
3,958
3,942
3,927
Financing.—Non-Postal Service employees and all retirees under 65 pay two-thirds of the premium costs for Basic coverage; agencies
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
2015 act.
2016 est.
2017 est.
Held in reserve (in millions of dollars):
Contingency reserve
607
607
607
Beneficial association program reserve
0
0
0
U.S. Treasury reserve
43,958
43,183
43,875
Total reserves
44,565
43,790
44,482
Employees and Retired Employees Health Benefits Funds
Program and Financing (in millions of dollars)
Identification code 024–9981–0–8–551
2015 actual
2016 est.
2017 est.
Obligations by program activity:
0801
Benefit payments
47,695
49,937
53,595
0802
Payments from OPM contingency reserve
243
300
300
0803
Government payment for annuitants (1960 Act)
1
1
0804
Administration - operations
23
31
34
0805
Administration - OIG
17
18
22
0806
Administration - dental and vision program
16
16
7
0900
Total new obligations (object class 25.6)
47,994
50,303
53,959
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
20,756
20,774
21,790
Budget authority:
Spending authority from offsetting collections, discretionary:
1700
Collected
42
50
56
Spending authority from offsetting collections, mandatory:
1800
Collected
47,817
51,116
54,339
1801
Change in uncollected payments, Federal sources
153
153
145
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)
47,970
51,269
54,485
1900
Budget authority (total)
48,012
51,319
54,541
1930
Total budgetary resources available
68,768
72,093
76,331
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
20,774
21,790
22,372
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
4,783
4,392
4,496
3010
Obligations incurred, unexpired accounts
47,994
50,303
53,959
3020
Outlays (gross)
–48,385
–50,199
–53,849
3050
Unpaid obligations, end of year
4,392
4,496
4,606
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–1,989
–2,142
–2,295
3070
Change in uncollected pymts, Fed sources, unexpired
–153
–153
–145
3090
Uncollected pymts, Fed sources, end of year
–2,142
–2,295
–2,440
Memorandum (non-add) entries:
3100
Obligated balance, start of year
2,794
2,250
2,201
3200
Obligated balance, end of year
2,250
2,201
2,166
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
42
50
56
Outlays, gross:
4010
Outlays from new discretionary authority
26
50
56
4011
Outlays from discretionary balances
13
4020
Outlays, gross (total)
39
50
56
Mandatory:
4090
Budget authority, gross
47,970
51,269
54,485
Outlays, gross:
4100
Outlays from new mandatory authority
43,586
45,757
49,346
4101
Outlays from mandatory balances
4,760
4,392
4,447
4110
Outlays, gross (total)
48,346
50,149
53,793
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal Sources
–33,672
–35,567
–37,743
4121
Interest on Federal securities
–239
–527
–592
4123
Non-Federal sources
–13,948
–15,072
–16,060
4130
Offsets against gross budget authority and outlays (total)
–47,859
–51,166
–54,395
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
–153
–153
–145
4160
Budget authority, net (mandatory)
–42
–50
–55
4170
Outlays, net (mandatory)
487
–1,017
–602
4180
Budget authority, net (total)
1
4190
Outlays, net (total)
526
–967
–546
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
23,558
23,021
24,655
5001
Total investments, EOY: Federal securities: Par value
23,021
24,655
25,158
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 offers 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:
2015 actual
2016 est.
2017 est.
Active employees
2,092,000
2,092,000
2,092,000
USPS active employees (non-add)
431,567
431,711
431,711
Annuitants
1,933,000
1,954,000
1,974,000
Tribal Organizations
16,586
16,586
16,586
Total
4,041,586
4,062,586
4,082,586
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:
2015 actual
2016 est.
2017 est.
Uniform plan
79
65
54
Private plans
173
142
117
Total
252
207
171
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
2015 actual
2016 est.
2017 est.
Unexpended balance, start of year:
0100
Balance, start of year
23,552
23,026
23,993
0999
Total balance, start of year
23,552
23,026
23,993
Cash income during the year:
Current law:
Receipts:
1130
Employees and Retired Employees Health Benefits Funds
13,948
15,072
16,060
1150
Employees and Retired Employees Health Benefits Funds
239
527
592
1160
Employees and Retired Employees Health Benefits Funds
33,672
35,567
37,743
1199
Income under present law
47,859
51,166
54,395
1999
Total cash income
47,859
51,166
54,395
Cash outgo during year:
Current law:
2100
Employees and Retired Employees Health Benefits Funds [027–00–9981–0]
–48,385
–50,199
–53,849
2199
Outgo under current law
–48,385
–50,199
–53,849
2999
Total cash outgo (-)
–48,385
–50,199
–53,849
Surplus or deficit::
3110
Excluding interest
–765
440
–46
3120
Interest
239
527
592
3199
Subtotal, surplus or deficit
–526
967
546
Unexpended balance, end of year::
4100
Uninvested balance (net), end of year
5
–662
–619
4200
Employees and Retired Employees Health Benefits Funds
23,021
24,655
25,158
4999
Total balance, end of year
23,026
23,993
24,539
Employees and Retired Employees Health Benefits Funds
(Legislative proposal, subject to PAYGO)
The President's 2017 Budget proposes five changes to modernize and strengthen the Federal Employees Health Benefits Program
(FEHBP): 1) Streamline pharmacy benefit contracting to allow the Office of Personnel Management (OPM) to contract separately
for pharmaceutical benefits; 2) Allow OPM to enter into contracts with a greater variety of health plan types; 3) Permit OPM
to adjust plan premiums based on wellness program participation and tobacco use; 4) Extend temporary health benefit coverage
to infants born to dependent daughters of FEHBP participants for 30 days; and 5) add FEHBP to the list of Federal Health Programs
in the Anti-Kickback statute. If enacted and implemented, these changes could be reflected in carrier contracts issued for
2018.
General and Administrative Provisions
GENERAL FUND RECEIPT ACCOUNT
(in millions of dollars)
2015 actual
2016 est.
2017 est.
Offsetting receipts from the public:
024–322000
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts: Enacted/requested
7
2
2
General Fund Offsetting receipts from the public
7
2
2