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



   
      
      
         OFFICE OF PERSONNEL MANAGEMENT                                                                                           
            
         
      
      
   
   
      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 024â0100â0â1â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
                  â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)
                  â385
                  â265
                  â310
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â12
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  91
                  71
                  51
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â114
                  â119
                  â119
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â46
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  41
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â119
                  â119
                  â119
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â21
                  â28
                  â48
               
               
                  3200
                  Obligated balance, end of year
                  â28
                  â48
                  â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
                  â300
                  â124
                  â145
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â46
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  35
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 2014â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.â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.â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.â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.â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.âAdministers Federal Employees Health Benefit Program (FEHBP), Federal Employee Group Life Insurance (FEGLI) Program, Flexible
            Spending Account Program (FSAFEDS), Federal Long Term Care Insurance Program (FLTCIP), and Federal Employee Dental Vision
            Insurance Program (FEDVIP). These programs provide a complete suite of insurance benefits for more than eight million Federal
            employees, retirees, and their families. Healthcare and Insurance is also responsible for implementing and overseeing the
            Patient Protection and Affordable Care Act's Multi-State Plan Options.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0100â0â1â805
                  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 024â0100â0â1â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 024â0400â0â1â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)
                  â22
                  â31
                  â31
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  6
                  1
                  2
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â9
                  â7
                  â7
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â7
                  â7
                  â7
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â6
                  â1
                  â6
               
               
                  3200
                  Obligated balance, end of year
                  â1
                  â6
                  â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
                  â21
                  â22
                  â27
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  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 024â0400â0â1â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 024â0400â0â1â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 024â0206â0â1â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)
                  â11,632
                  â13,277
                  â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 024â0500â0â1â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)
                  â45
                  â47
                  â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. 96â427, Federal Employees Group Life Insurance Act of 1980, enacted October 10, 1980, this appropriation finances
            the Government's share of premiums, which is one-third the cost, for Basic life insurance for annuitants retiring after December
            31, 1989, and who are less than 65 years old.
         
      
         Payment to Civil Service Retirement and Disability Fund                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0200â0â1â805
                  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)
                  â36,115
                  â36,864
                  â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.â 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.âTransfers for interest on static unfunded liability and payment of military service annuities.â 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.â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.âThe unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969, as authorized
            by 5 U.S.C. 8348, and annuities under special Acts to be credited to the Civil Service Retirement and Disability Fund, such
            sums as may be necessary: Provided, That annuities authorized by the Act of May 29, 1944, and the Act of August 19, 1950 (33 U.S.C. 771â775), may hereafter
            be paid out of the Civil Service Retirement and Disability Fund. (Financial Services and General Government Appropriations
            Act, 2012.)
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0200â0â1â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 024â0800â0â1â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
                  â2
                  â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)
                  â19
                  â37
                  â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
                  â1
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources
                  â8
                  â22
                  â24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â9
                  â23
                  â25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â2
                  â2
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  10
                  14
                  5
               
               
                  4180
                  Budget authority, net (total)
                  â2
                  â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. 108â136). Account assets are available to indemnify the administrator when benefit payments exceed contributions,
            for program enhancements, and for OPM's administration of the program. The reserve account balance currently exceeds that
            deemed necessary to defray reasonable risk, so account balances are also being used to mitigate Federal agencies' contractual
            costs for the program. We project cost mitigation to continue at least through 2017.
         
      
         Postal Service Retiree Health Benefits Fund                                                                              
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â5391â0â2â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
                  
                  â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
                  
                  â333
                  â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
                  â1,525
                  â7,199
                  â7,874
               
               
                  2134
                  Postal Service Retiree Health Benefits Fund
                  1,525
                  7,199
                  4,357
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  
                  
                  â3,517
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  
                  
                  â3,517
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  49,994
                  51,060
                  54,952
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â5391â0â2â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
                  â1,525
                  â7,199
                  â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)
                  
                  
                  â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. 109â435) created the Postal Service Retiree Health Benefits Fund to help
            fully fund the Postal Service's retiree (annuitant) health benefits liabilities.
         
         This account receives from the Postal Service: 1) the pension savings provided to the Postal Service by the Postal Civil Service
            Retirement System Funding Reform Act of 2003 (P.L. 108â18) that were held in escrow during 2006; 2) payments defined within
            P.L. 109â435, and modified by P.L. 111â68, to begin the liquidation of the Postal Service's unfunded liability for post-retirement
            health benefits; and 3) beginning in 2017, payments for the actuarial cost of Postal Service contributions for the post-retirement
            health benefits for its current employees. This account also receives any surplus resources of the Civil Service Retirement
            and Disability Fund that are not needed to finance future retirement benefits under the Civil Service Retirement System to
            current or former employees of the Postal Service that are attributable to civilian employment with the Postal Service.
         
         As a result of this health benefits financing system, beginning in 2017, the Postal Service will cease to pay annual premium
            costs for its post-1971 current annuitants directly to the Employees and Retired Employees Health Benefits Fund. Instead,
            these premium payments will be paid from amounts that the Postal Service remits to this fund. Payments for a proportion of
            the premium costs of Postal Service annuitants' pre-1971 service would continue to be paid by the General Fund of the Treasury
            through the Government Payment for Annuitants, Employees Health Benefits account.
         
         Under the Postal Accountability and Enhancement Act of 2006 (P.L. 109â435), USPS must make a stream of payments set in statute
            through 2016 toward paying down retiree health benefit unfunded liabilities, as well as pay annual Federal Employees Health
            Benefits Program premiums for current retirees. Also under current law, starting in 2017, USPS must pay the per capita accruing
            costs (or normal cost) to fund future retiree health benefits of current employees and a 40-year amortization of the remaining
            unfunded liability (UFL) for current retirees. The Budget 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 024â4571â0â4â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
                  â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)
                  â1,564
                  â1,730
                  â1,730
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â106
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  941
                  983
                  991
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â705
                  â652
                  â652
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  53
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â652
                  â652
                  â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
                  â1,687
                  â1,730
                  â1,730
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  53
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â123
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â123
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         Budget Program.â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.â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.â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 024â4571â0â4â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 024â4571â0â4â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 024â8135â0â7â602
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  850,027
                  864,516
                  881,154
               
               
                  0198
                  Rouding adjustment
                  â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
                  
                  
                  â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
                  â97
                  â95
                  â112
               
               
                  2101
                  Civil Service Retirement and Disability Fund
                  â96,492
                  â99,514
                  â100,782
               
               
                  2103
                  Civil Service Retirement and Disability Fund
                  â3
                  â4
                  â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
                  â82,097
                  â82,971
                  â85,110
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â82,097
                  â82,971
                  â85,110
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  864,516
                  881,154
                  895,802
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â8135â0â7â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
                  â4
                  â4
                  
               
               
                  1234
                  Appropriations precluded from obligation
                  â14,491
                  â16,638
                  â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)
                  â81,898
                  â82,816
                  â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.â 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. 109â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 024â8135â0â7â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
                  â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
                  
                  
                  â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 [027â00â8135â0]
                  â81,898
                  â82,816
                  â84,938
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â81,898
                  â82,816
                  â84,938
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â81,898
                  â82,816
                  â84,938
               
               
                  
                  Surplus or deficit::
               
               
                  3110
                  Excluding interest
                  â14,554
                  â12,439
                  â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
                  â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 024â8135â0â7â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 024â8424â0â8â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
                  AdministrationâOPM & OIG
                  4
                  4
                  6
               
               
                  0805
                  Administrationâ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
                  â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)
                  â2,952
                  â2,953
                  â3,028
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  939
                  980
                  1,049
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â360
                  â252
                  â328
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  108
                  â76
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â252
                  â328
                  â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
                  â545
                  â531
                  â536
               
               
                  4121
                  Interest on Federal securities
                  â392
                  â283
                  â720
               
               
                  4123
                  Non-Federal sources
                  â2,776
                  â2,478
                  â2,525
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â3,713
                  â3,292
                  â3,781
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  108
                  â76
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â4
                  â4
                  â6
               
               
                  4170
                  Outlays, net (mandatory)
                  â765
                  â343
                  â759
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â761
                  â339
                  â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.â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.â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 024â9981â0â8â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
                  â1
                  â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)
                  â48,385
                  â50,199
                  â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
                  â1,989
                  â2,142
                  â2,295
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â153
                  â153
                  â145
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2,142
                  â2,295
                  â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
                  â33,672
                  â35,567
                  â37,743
               
               
                  4121
                  Interest on Federal securities
                  â239
                  â527
                  â592
               
               
                  4123
                  Non-Federal sources
                  â13,948
                  â15,072
                  â16,060
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â47,859
                  â51,166
                  â54,395
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â153
                  â153
                  â145
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â42
                  â50
                  â55
               
               
                  4170
                  Outlays, net (mandatory)
                  487
                  â1,017
                  â602
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  1
               
               
                  4190
                  Outlays, net (total)
                  526
                  â967
                  â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 93â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.â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.âThe funds are financed by: 1) withholdings from active employees and annuitants; 2) agency contributions for active employees;
            3) Government contributions for annuitants appropriated to OPM; and 4) contributions made by the United States Postal Service
            in accordance with the provisions of Public Law 101â508.
         
         Funds made available to carriers but not used to pay claims in the current period are carried forward as special reserves
            for use in subsequent periods. OPM maintains a contingency reserve, funded by employee and Government contributions, which
            may be used to defray future cost increases or provide increased benefits. OPM makes payments to carriers from this reserve
            whenever carrier-held reserves fall below levels prescribed by OPM regulations or when carriers can demonstrate good cause
            such as unexpected claims experience or variations from expected community rates.
         
         The Budget proposes that the Patent and Trademark Office continue to fund the accruing costs associated with post-retirement
            health benefits for its employees.
         
      
      Status of Funds (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â9981â0â8â551
                  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 [027â00â9981â0]
                  â48,385
                  â50,199
                  â53,849
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â48,385
                  â50,199
                  â53,849
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â48,385
                  â50,199
                  â53,849
               
               
                  
                  Surplus or deficit::
               
               
                  3110
                  Excluding interest
                  â765
                  440
                  â46
               
               
                  3120
                  Interest
                  239
                  527
                  592
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3199
                  Subtotal, surplus or deficit
                  â526
                  967
                  546
               
               
                  
                  Unexpended balance, end of year::
               
               
                  4100
                  Uninvested balance (net), end of year
                  5
                  â662
                  â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:
               
               
                  024â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