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

             <h1>OFFICE OF PERSONNEL MANAGEMENT

             </h1>

          OFFICE OF PERSONNEL MANAGEMENT

          Federal Funds
             Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund

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

             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,  $148,341,000, of which $584,000 may be used 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 of which $37,000,000 shall remain available until expended for information technology infrastructure modernization and
                   Trust Fund Federal Financial System migration or modernization, and shall be in addition to funds otherwise made available
                   for such purposes; and in addition $131,414,000 for administrative expenses, to be transferred from the appropriate trust funds of OPM without regard to other statutes,
                including direct procurement of printed materials, for the retirement and insurance programs: Provided, That the provisions of this appropriation shall not affect the authority to use applicable trust funds as provided by sections
                8348(a)(1)(B), 8958(f)(2)(A), 8988(f)(2)(A), and 9004(f)(2)(A) of title 5, United States Code: Provided further, That no part of this appropriation shall be available for salaries and expenses of the Legal Examining Unit of OPM established
                pursuant to Executive Order No. 9358 of July 1, 1943, or any successor unit of like purpose: Provided further, That the President's Commission on White House Fellows, established by Executive Order No. 11183 of October 3, 1964, may,
                during fiscal year 2018, 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.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 024–0100–0–1–805
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Employee Services
                      29
                      31
                      31

                      0002
                      Merit System Audit & Compliance
                      15
                      13
                      13

                      0003
                      Office of the Chief Financial Officer
                      1
                      1
                      10

                      0004
                      Office of the Chief Information Officer
                      34
                      34
                      45

                      0005
                      Executive Services
                      4
                      3
                      3

                      0006
                      Planning & Policy Analysis
                      7
                      9
                      10

                      0007
                      Health and Insurance
                      12
                      11
                      13

                      0008
                      National Background Investigations Bureau

                      2

                      0009
                      Administrative Services and Centrally Financed
                      19
                      16
                      23

                      0100
                      Total direct program
                      121
                      120
                      148

                      0799
                      Total direct obligations
                      121
                      120
                      148

                      0801
                      Trust Fund activity
                      306
                      124
                      131

                      0900
                      Total new obligations, unexpired accounts
                      427
                      244
                      279

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      14
                      20
                      16

                      1020
                      Adjustment of unobligated bal brought forward, Oct 1
                      1

                      1021
                      Recoveries of prior year unpaid obligations
                      1

                      1050
                      Unobligated balance (total)
                      16
                      20
                      16

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      121
                      120
                      148

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      273
                      120
                      148

                      1701
                      Change in uncollected payments, Federal sources
                      54

                      1750
                      Spending auth from offsetting collections, disc (total)
                      327
                      120
                      148

                      1900
                      Budget authority (total)
                      448
                      240
                      296

                      1930
                      Total budgetary resources available
                      464
                      260
                      312

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –17

                      1941
                      Unexpired unobligated balance, end of year
                      20
                      16
                      33

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      91
                      87
                      54

                      3001
                      Adjustments to unpaid obligations, brought forward, Oct 1
                      4

                      3010
                      New obligations, unexpired accounts
                      427
                      244
                      279

                      3011
                      Obligations ("upward adjustments"), expired accounts
                      1

                      3020
                      Outlays (gross)
                      –423
                      –277
                      –318

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –1

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –12

                      3050
                      Unpaid obligations, end of year
                      87
                      54
                      15

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –119
                      –119
                      –119

                      3061
                      Adjustments to uncollected pymts, Fed sources, brought forward, Oct 1
                      –5

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –54

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      59

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –119
                      –119
                      –119

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      –29
                      –32
                      –65

                      3200
                      Obligated balance, end of year
                      –32
                      –65
                      –104

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      448
                      240
                      296

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      358
                      224
                      277

                      4011
                      Outlays from discretionary balances
                      65
                      53
                      41

                      4020
                      Outlays, gross (total)
                      423
                      277
                      318

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –312
                      –120
                      –148

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –54

                      4052
                      Offsetting collections credited to expired accounts
                      39

                      4060
                      Additional offsets against budget authority only (total)
                      –15

                      4070
                      Budget authority, net (discretionary)
                      121
                      120
                      148

                      4080
                      Outlays, net (discretionary)
                      111
                      157
                      170

                      4180
                      Budget authority, net (total)
                      121
                      120
                      148

                      4190
                      Outlays, net (total)
                      111
                      157
                      170

             The Office of Personnel Management's (OPM) 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 2018 Budget will enable OPM to continue to
                address critical information technology (IT) infrastructure and investments necessary to maintain its security posture and
                respond to changing business needs and Federal mandates.

             The functions and objectives of OPM's major organizations are:
             Employee Services.—Develops human resource (HR) policies for Executive Branch agencies and provides policy direction and leadership in designing,
                developing, and promulgating Government-wide HR systems and programs for recruitment, staffing, classification, pay, leave,
                training, performance management and recognition, employee development, management of executive resources, work/life/wellness
                programs, and labor and employee relations.

             Merit System Accountability and Compliance.—Ensures Federal agency HR programs are effective, efficient, and meet merit system principles and related civil service
                requirements by working directly with other Federal agency Chief Human Capital Officers, Accountability Program Managers,
                HR managers and specialists. Improves agency programs that are not in compliance with Federal HR policies and regulation;
                and improves the effectiveness and efficiency of the agency programs to meet agency mission and objectives.

             Retirement Services Program.—Administers the Civil Service Retirement System and the Federal Employees Retirement System, 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 (PPA).—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 HR management issues facing Federal agencies (such as workforce supply,
                pay, benefits, diversity) and involves a variety of analytical tools (including actuarial analysis, surveys, economic analysis,
                and policy analysis).

             Healthcare & Insurance.—Administers the Federal Employees Health Benefits Program, the Federal Employees' Group Life Insurance Program, the Federal
                Flexible Spending Account Program, the Federal Long Term Care Insurance Program, and the Federal Employee Dental and Vision
                Insurance Program. These programs provide a complete suite of insurance benefits for more than eight million Federal employees,
                retirees, and their families. Healthcare and Insurance is also responsible for implementing and overseeing the Patient Protection
                and Affordable Care Act's Multi-State Plan Options.

          Object Classification (in millions of dollars)

                      Identification code 024–0100–0–1–805
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      45
                      47
                      53

                      11.3
                      Other than full-time permanent
                      1

                      11.5
                      Other personnel compensation
                      1

                      11.9
                      Total personnel compensation
                      47
                      47
                      53

                      12.1
                      Civilian personnel benefits
                      14
                      15
                      15

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      19
                      8
                      17

                      25.2
                      Other services from non-Federal sources
                      32
                      38
                      59

                      31.0
                      Equipment
                      8
                      11
                      3

                      99.0
                      Direct obligations
                      121
                      120
                      148

                      99.0
                      Reimbursable obligations
                      306
                      124
                      131

                      99.9
                      Total new obligations, unexpired accounts
                      427
                      244
                      279

          Employment Summary

                      Identification code 024–0100–0–1–805
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      833
                      970
                      967

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,061
                      871
                      851

             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, $5,000,000, and in addition, not to exceed $25,000,000 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.
          Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
             included for 2017 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 024–0400–0–1–805
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Program oversight (audits, investigations, etc.)
                      4
                      4
                      5

                      0801
                      Office of Inspector General (Reimbursable)
                      22
                      23
                      25

                      0900
                      Total new obligations, unexpired accounts
                      26
                      27
                      30

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      4
                      4
                      5

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      19
                      23
                      25

                      1701
                      Change in uncollected payments, Federal sources
                      4

                      1750
                      Spending auth from offsetting collections, disc (total)
                      23
                      23
                      25

                      1900
                      Budget authority (total)
                      27
                      27
                      30

                      1930
                      Total budgetary resources available
                      27
                      27
                      30

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      6
                      5
                      1

                      3010
                      New obligations, unexpired accounts
                      26
                      27
                      30

                      3020
                      Outlays (gross)
                      –27
                      –31
                      –31

                      3050
                      Unpaid obligations, end of year
                      5
                      1

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –7
                      –7
                      –7

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –4

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      4

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –7
                      –7
                      –7

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      –1
                      –2
                      –6

                      3200
                      Obligated balance, end of year
                      –2
                      –6
                      –7

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      27
                      27
                      30

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      24
                      26
                      29

                      4011
                      Outlays from discretionary balances
                      3
                      5
                      2

                      4020
                      Outlays, gross (total)
                      27
                      31
                      31

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –21
                      –23
                      –25

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –4

                      4052
                      Offsetting collections credited to expired accounts
                      2

                      4060
                      Additional offsets against budget authority only (total)
                      –2

                      4070
                      Budget authority, net (discretionary)
                      4
                      4
                      5

                      4080
                      Outlays, net (discretionary)
                      6
                      8
                      6

                      4180
                      Budget authority, net (total)
                      4
                      4
                      5

                      4190
                      Outlays, net (total)
                      6
                      8
                      6

             This appropriation funds agency-wide audits, investigations, evaluations and inspections, and administrative sanctions, to
                prevent and detect fraud, waste, abuse, and mismanagement. During 2016, the Office of the Inspector General (OIG) activities
                resulted in positive financial impacts of over $97 million to the programs managed by the U.S. Office of Personnel Management
                (OPM) and led to 31 arrests, 52 indictments/information, 34 criminal convictions, and 953 suspensions or debarments within
                the Federal Employees Health Benefits Program (FEHBP). The OIG's joint efforts with the U.S. Department of Justice (DOJ) and
                other Federal, state, and local law enforcement agencies have resulted in collected fines/penalties/forfeitures to the Federal
                Government totaling over $20 million.

             The OIG's Office of Audits conducts audits of agency programs and operations, including the FEHBP, the Federal Employees'
                Group Life Insurance Program, the Federal Employee Dental and Vision Insurance Program, the Federal Long Term Care Insurance
                Program, the Federal Flexible Spending Accounts for Federal employees, the Combined Federal Campaign Audits, and the Federal
                retirement programs. The Office of Audits also conducts audits of the National Background Investigations Bureau (NBIB) program
                and other revolving fund programs and operations. In addition, internal agency audits cover all facets of agency operations,
                including the oversight of the agency financial statement audit. Insurance audits cover 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.

             Our Office of Investigations detects and investigates improper and illegal activities involving agency programs, personnel,
                and operations. The Office of Investigations is a statutory law enforcement organization, with the authority to carry firearms,
                issue subpoenas, and to seek and execute both search and arrest warrants. Based on the evidence gathered during our investigations,
                the Office of Investigations pursues appropriate remedies including referrals to the DOJ for criminal prosecutions or civil
                action, and/or referral to OPM or to the FEHBP Administrative Sanctions program for administrative sanctions. The Office of
                Investigations commonly conducts investigations involving allegations of fraud against OPM programs, such as the FEHBP, Civil
                Service and Federal Employees Retirement Systems, and the NBIB. When appropriate, the Office of Investigations also conducts
                investigations of OPM internal operations and employee and contractor misconduct.

             The OIG's Office of Evaluations and Inspections conducts nationwide studies of OPM programs from a broad, issue-based perspective.
                The work includes special reviews, such as Congressional requests for studies or information that may require immediate attention,
                agency management requests for independent assessments, or evaluations of specific areas of operation and matters of urgent
                concern. Evaluators in this office 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, the Congress, the Council of the Inspectors General
                on Integrity and Efficiency (CIGIE), and the public.

             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.

             In 2018, the OIG will continue its oversight of agency programs and operations by conducting audits, investigations, and evaluations
                and inspections of OPM programs, including the FEHBP and retirement trust fund programs, OPM revolving fund programs, oversight
                of the OPM financial statement, 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 2018. 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 continued a major, agency-wide information technology (IT) Infrastructure Project, including a data center consolidation
                and potential mainframe migrations. Our office will continue to provide oversight through all phases of this project over
                the course of multiple years. Congress has expressed interest in our oversight of the work performed in this area and it is
                therefore essential to the IT security posture of the agency, its systems, and the highly sensitive data contained in these
                systems.

             In addition, the OIG performs oversight of the vast OPM revolving fund programs, most notably the NBIB, which is responsible
                for the Federal background investigations and has significant national security implications. The revolving fund programs
                are projected to spend over $1.7 billion in 2018.

             The 2018 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, which was enacted as part
                of the ACA. The OIG audits and examines the Multi-State Plan Program (MSP) records and accounts. The OIG will work with MSP
                issuers to carry out our oversight responsibilities by ensuring compliance with Federal regulations, the MSP contract and
                OPM program guidance. This includes plans to review the business practices exhibited by the MSPs, 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. For example, our Office of Investigations has established a Special Investigations unit which
                is dedicated to conducting revolving fund investigations.

          Object Classification (in millions of dollars)

                      Identification code 024–0400–0–1–805
                      2016 actual
                      2017 est.
                      2018 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
                      22
                      23
                      25

                      99.9
                      Total new obligations, unexpired accounts
                      26
                      27
                      30

          Employment Summary

                      Identification code 024–0400–0–1–805
                      2016 actual
                      2017 est.
                      2018 est.

                      1001
                      Direct civilian full-time equivalent employment
                      18
                      19
                      20

                      2001
                      Reimbursable civilian full-time equivalent employment
                      114
                      126
                      132

             Government Payment for Annuitants, Employees Health Benefits

             Program and Financing (in millions of dollars)

                      Identification code 024–0206–0–1–551
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Government contribution for annuitants benefits (1959 Act)
                      12,195
                      12,700
                      13,430

                      0002
                      Government contribution for annuitants benefits (1960 Act)

                      1
                      1

                      0900
                      Total new obligations, unexpired accounts (object class 13.0)
                      12,195
                      12,701
                      13,431

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      12,195
                      12,701
                      13,431

                      1930
                      Total budgetary resources available
                      12,195
                      12,701
                      13,431

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,273
                      1,351
                      1,177

                      3010
                      New obligations, unexpired accounts
                      12,195
                      12,701
                      13,431

                      3020
                      Outlays (gross)
                      –12,117
                      –12,875
                      –13,431

                      3050
                      Unpaid obligations, end of year
                      1,351
                      1,177
                      1,177

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,273
                      1,351
                      1,177

                      3200
                      Obligated balance, end of year
                      1,351
                      1,177
                      1,177

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      12,195
                      12,701
                      13,431

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      10,844
                      11,592
                      12,251

                      4101
                      Outlays from mandatory balances
                      1,273
                      1,283
                      1,180

                      4110
                      Outlays, gross (total)
                      12,117
                      12,875
                      13,431

                      4180
                      Budget authority, net (total)
                      12,195
                      12,701
                      13,431

                      4190
                      Outlays, net (total)
                      12,117
                      12,875
                      13,431

             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 Postal Service Retiree Health Benefits
                Fund to finance a portion of United States Postal Service annuitants' health benefit costs.

                         2016 actual
                         2017 est.
                         2018 est.

                         Annuitants:

                         FEHB
                         1,925,400
                         2.133,000
                         2,154,000

                         USPS annuitants (non-add)
                         432,214
                         432,000
                         432,000

                         REHB
                         204
                         168
                         138

                         Total, annuitants
                         1,925,604
                         2,133,168
                         2,154,138

             Government Payment for Annuitants, Employees Health Benefits

             (Legislative proposal, subject to PAYGO)
             The President's 2018 Budget includes a package of proposals that reduce the costs of medical liability.

             Government Payment for Annuitants, Employee Life Insurance

             Program and Financing (in millions of dollars)

                      Identification code 024–0500–0–1–602
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Government Payment for Annuitants, Employee Life Insurance (Direct)
                      44
                      45
                      46

                      0900
                      Total new obligations (object class 25.2)
                      44
                      45
                      46

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      44
                      45
                      46

                      1930
                      Total budgetary resources available
                      44
                      45
                      46

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      New obligations, unexpired accounts
                      44
                      45
                      46

                      3020
                      Outlays (gross)
                      –44
                      –45
                      –46

                      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
                      44
                      45
                      46

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      38
                      39
                      40

                      4101
                      Outlays from mandatory balances
                      6
                      6
                      6

                      4110
                      Outlays, gross (total)
                      44
                      45
                      46

                      4180
                      Budget authority, net (total)
                      44
                      45
                      46

                      4190
                      Outlays, net (total)
                      44
                      45
                      46

             Per P.L. 96–427, Federal Employees Group Life Insurance Act of 1980, enacted October 10, 1980, this appropriation finances
                the Government's share of premiums, which is one-third the cost, for Basic life insurance for annuitants retiring after December
                31, 1989, and who are less than 65 years old.

             Payment to Civil Service Retirement and Disability Fund

             Program and Financing (in millions of dollars)

                      Identification code 024–0200–0–1–805
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0002
                      Payment of Government share of retirement costs
                      11,727
                      11,600
                      11,500

                      0003
                      Transfers for interest on unfunded liability and payment of military service annuities
                      24,879
                      24,900
                      25,900

                      0005
                      Spouse equity payment
                      58
                      58
                      58

                      0900
                      Total new obligations, unexpired accounts
                      36,664
                      36,558
                      37,458

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      24,879
                      24,900
                      25,900

                      1200
                      Appropriation
                      11,785
                      11,658
                      11,558

                      1260
                      Appropriations, mandatory (total)
                      36,664
                      36,558
                      37,458

                      1930
                      Total budgetary resources available
                      36,664
                      36,558
                      37,458

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      36,664
                      36,558
                      37,458

                      3020
                      Outlays (gross)
                      –36,664
                      –36,558
                      –37,458

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      36,664
                      36,558
                      37,458

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      36,664
                      36,558
                      37,458

                      4180
                      Budget authority, net (total)
                      36,664
                      36,558
                      37,458

                      4190
                      Outlays, net (total)
                      36,664
                      36,558
                      37,458

             The Payment to the Civil Service Retirement and Disability Fund consists of an appropriation and a permanent indefinite authorization
                to pay the Government's share of retirement costs. The payment is made directly from the General Fund of the U.S. Treasury
                into the Civil Service Retirement and Disability Fund and is in addition to appropriated funds that will be contributed from
                agency budgets.

             Current Appropriation Payment of Government share of retirement costs.— The Civil Service Retirement Amendments of 1969 provides for an annual appropriation to amortize, over a 30-year period,
                all increases in Civil Service Retirement System costs resulting from acts of the Congress granting new or liberalized benefits,
                extensions of coverage, or pay raises, exclusive of the effects of cost-of-living adjustments. OPM notifies the Secretary
                of the Treasury each year of such sums as may be necessary to carry out these provisions.

             Permanent Indefinite Authorization.—Transfers for interest on static unfunded liability and payment of military service annuities. The Civil Service Retirement
                Amendments of 1969 also provides permanent, indefinite authorization for the Secretary of the Treasury to transfer, on an
                annual basis, an amount equal to five percent interest on the Civil Service Retirement and Disability Funds current statutory
                unfunded liability, calculated based on static economic assumptions, and annuity disbursements attributable to credit for
                military service.

             Payments for Spouse Equity.—The permanent, indefinite authorization also includes a payment which provides for the Secretary of the Treasury to transfer
                an amount equal to the annuities granted to eligible former spouses of annuitants who died between September 1978 and May
                1985 who did not elect survivor coverage.

             Financing.—The unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969, and annuities
                under special Acts to be credited to the Civil Service Retirement and Disability Fund, may be paid out of the Civil Service
                Retirement and Disability Fund.

          Object Classification (in millions of dollars)

                      Identification code 024–0200–0–1–805
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      12.1
                      Civilian personnel benefits
                      11,785
                      11,658
                      11,558

                      13.0
                      Benefits for former personnel
                      24,879
                      24,900
                      25,900

                      99.9
                      Total new obligations, unexpired accounts
                      36,664
                      36,558
                      37,458

             Flexible Benefits Plan Reserve

             Program and Financing (in millions of dollars)

                      Identification code 024–0800–0–1–805
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      FSA FEDS Risk Reserve
                      18
                      14
                      12

                      0900
                      Total new obligations (object class 25.6)
                      18
                      14
                      12

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      69
                      59
                      55

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      10
                      11
                      13

                      1823
                      New and/or unobligated balance of spending authority from offsetting collections temporarily reduced
                      –2
                      –1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      8
                      10
                      13

                      1930
                      Total budgetary resources available
                      77
                      69
                      68

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      59
                      55
                      56

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      3
                      4
                      5

                      3010
                      New obligations, unexpired accounts
                      18
                      14
                      12

                      3020
                      Outlays (gross)
                      –17
                      –13
                      –12

                      3050
                      Unpaid obligations, end of year
                      4
                      5
                      5

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      3
                      4
                      5

                      3200
                      Obligated balance, end of year
                      4
                      5
                      5

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      8
                      10
                      13

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      10
                      12

                      4101
                      Outlays from mandatory balances
                      17
                      3

                      4110
                      Outlays, gross (total)
                      17
                      13
                      12

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1
                      –1
                      –1

                      4123
                      Non-Federal sources
                      –9
                      –10
                      –12

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –10
                      –11
                      –13

                      4160
                      Budget authority, net (mandatory)
                      –2
                      –1

                      4170
                      Outlays, net (mandatory)
                      7
                      2
                      –1

                      4180
                      Budget authority, net (total)
                      –2
                      –1

                      4190
                      Outlays, net (total)
                      7
                      2
                      –1

                      Memorandum (non-add) entries:

                      5090
                      Unexpired unavailable balance, SOY: Offsetting collections
                      4
                      6
                      7

                      5092
                      Unexpired unavailable balance, EOY: Offsetting collections
                      6
                      7
                      7

             This account contains reserve resources required under the Office of Personnel Management's (OPM) contract with the administrator
                of the Flexible Benefits program. This account is funded by payments from Federal agencies based on the participation of their
                employees in the program and from net forfeitures, as authorized by the National Defense Authorization Act for Fiscal Year
                2004 (P.L. 108–136). Account assets are available to indemnify the administrator when benefit payments exceed contributions,
                for program enhancements, and for OPM's administration of the program. The reserve account balance currently exceeds that
                deemed necessary to defray reasonable risk, so account balances are also being used to mitigate Federal agencies' contractual
                costs for the program. We project cost mitigation to continue at least through 2018.

             Postal Service Retiree Health Benefits Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 024–5391–0–2–551
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year
                      49,994
                      51,495
                      54,629

                      Receipts:

                      Current law:

                      1140
                      Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund

                      2,817
                      2,972

                      1140
                      Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund

                      –289

                      1140
                      Earnings on Investments, Postal Service Retiree Health Benefits Fund
                      1,501
                      1,350
                      1,269

                      1140
                      Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund

                      –2,472

                      1140
                      Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund

                      2,472
                      2,472

                      1199
                      Total current law receipts
                      1,501
                      6,639
                      3,952

                      Proposed:

                      1240
                      Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund

                      257

                      1240
                      Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund

                      2,040

                      1299
                      Total proposed receipts

                      2,297

                      1999
                      Total receipts
                      1,501
                      6,639
                      6,249

                      2000
                      Total: Balances and receipts
                      51,495
                      58,134
                      60,878

                      Appropriations:

                      Current law:

                      2101
                      Postal Service Retiree Health Benefits Fund
                      –1,501
                      –6,639
                      –6,772

                      2134
                      Postal Service Retiree Health Benefits Fund
                      1,501
                      3,134
                      3,009

                      2199
                      Total current law appropriations

                      –3,505
                      –3,763

                      2999
                      Total appropriations

                      –3,505
                      –3,763

                      5099
                      Balance, end of year
                      51,495
                      54,629
                      57,115

          Program and Financing (in millions of dollars)

                      Identification code 024–5391–0–2–551
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Obligations to FEHB Fund

                      3,505
                      3,763

                      0900
                      Total new obligations (object class 13.0)

                      3,505
                      3,763

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      1,501
                      6,639
                      6,772

                      1234
                      Appropriations precluded from obligation
                      –1,501
                      –3,134
                      –3,009

                      1260
                      Appropriations, mandatory (total)

                      3,505
                      3,763

                      1930
                      Total budgetary resources available

                      3,505
                      3,763

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      3,505
                      3,763

                      3020
                      Outlays (gross)

                      –3,505
                      –3,763

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      3,505
                      3,763

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      3,505
                      3,763

                      4180
                      Budget authority, net (total)

                      3,505
                      3,763

                      4190
                      Outlays, net (total)

                      3,505
                      3,763

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      45,237
                      51,495
                      54,629

                      5001
                      Total investments, EOY: Federal securities: Par value
                      51,495
                      54,629
                      54,818

             The Postal Accountability and Enhancement Act (P.L. 109–435) created the Postal Service Retiree Health Benefits Fund to help
                fully fund the the United States Postal Service's (USPS) retiree (annuitant) health benefits liabilities.

             This account receives from USPS: 1) the pension savings provided to USPS by the Postal Civil Service Retirement System Funding
                Reform Act of 2003 (P.L. 108–18) that were held in escrow during 2006; 2) payments defined within P.L. 109–435, and modified
                by P.L. 111–68, to begin the liquidation of USPS's unfunded liability for post-retirement health benefits; and 3) beginning
                in 2017, payments for the actuarial cost of USPS 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 USPS that are
                attributable to civilian employment with USPS.

             As a result of this health benefits financing system, beginning in 2017, USPS ceased 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 are
                paid from amounts that USPS remits to this fund. Payments for a proportion of the premium costs of USPS annuitants' pre-1971
                service continues to be paid by the General Fund of the Treasury through the Government Payment for Annuitants, Employees
                Health Benefits account.

             Under the Postal Accountability and Enhancement Act of 2006 (P.L. 109–435), USPS was required to 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 for current retirees. The Budget reflects that USPS defaulted on the statutorily required
                payments since 2012. 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.

             Revolving Fund

             Program and Financing (in millions of dollars)

                      Identification code 024–4571–0–4–805
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      Human Resource Solutions
                      267
                      220
                      196

                      0802
                      National Background Investigations Bureau (NBIB)
                      1,128
                      1,451
                      1,446

                      0803
                      Human Resources Tools & Technology (HRTT)
                      40
                      50
                      52

                      0804
                      Enterprise Human Resources Integration
                      42
                      46
                      34

                      0805
                      USAJOBS
                      13
                      15
                      15

                      0807
                      Human Resource Line of Business (HRLoB)
                      5
                      3
                      3

                      0808
                      Inspector General Activities
                      2

                      0900
                      Total new obligations, unexpired accounts
                      1,497
                      1,785
                      1,746

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      337
                      863
                      849

                      1021
                      Recoveries of prior year unpaid obligations
                      99

                      1050
                      Unobligated balance (total)
                      436
                      863
                      849

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,960
                      1,771
                      1,738

                      1801
                      Change in uncollected payments, Federal sources
                      –36

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,924
                      1,771
                      1,738

                      1930
                      Total budgetary resources available
                      2,360
                      2,634
                      2,587

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      863
                      849
                      841

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      940
                      972
                      986

                      3010
                      New obligations, unexpired accounts
                      1,497
                      1,785
                      1,746

                      3020
                      Outlays (gross)
                      –1,366
                      –1,771
                      –1,738

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –99

                      3050
                      Unpaid obligations, end of year
                      972
                      986
                      994

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –652
                      –616
                      –616

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      36

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –616
                      –616
                      –616

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      288
                      356
                      370

                      3200
                      Obligated balance, end of year
                      356
                      370
                      378

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,924
                      1,771
                      1,738

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      970
                      848
                      1,738

                      4101
                      Outlays from mandatory balances
                      396
                      923

                      4110
                      Outlays, gross (total)
                      1,366
                      1,771
                      1,738

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1,960
                      –1,771
                      –1,738

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      36

                      4170
                      Outlays, net (mandatory)
                      –594

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –594

             Budget Program.—The Office of Personnel Management (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), Enterprise Human Resources Data Warehouse (EHRD), Human Resources Line of Business (HRLOB), Human Resources
                Tools and Technology, and USAJOBS. OPM is in the process of transitioning its background investigation activities from the
                Federal Investigative Services (FIS) to a new bureau within the agency, the National Background Investigations Bureau (NBIB).
                NBIB became operational as of October 1st, 2016. Great strides have been made in the transition from FIS to NBIB and the progress
                is still continuing. NBIB will have a strong national security focus, concentrating on its mission to provide effective, efficient,
                and secure background investigations for the Federal Government.

             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 NBIB transition from FIS will involve maintaining the program functions that existed under FIS. Those functions include
                providing 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. NBIB will continue to provide more
                than 90 percent of the Government's background investigations, and conduct more than two million investigations a year. NBIB
                will continue to ensure that the Federal Government has a suitable workforce that protects national security and is worthy
                of public trust. Currently, NBIB is still organizationally structured as FIS and 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. Upon full transition, which will take some time to implement, FIS's existing mission, functions, personnel,
                and organizational support structure will migrate to NBIB.

             The Human Resources Tools and Technology Program provides technology support in the form of information technology (IT) systems
                development and hosting, supplying both internal and external customers a wide variety of IT services in the human resources
                (HR) arena.

             The 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 EHRD is comprised of two programs, the electronic Official Personnel Folder (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 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 Office of the Inspector General. The Act limits the amount of revolving fund resources available
                to the Office of the Inspector General each year to 0.33 percent of the total budgetary authority estimated for the fund in
                the year.

             Financing.—OPM's Revolving Fund account gains spending authority from agreements with other Federal agencies who are seeking the following
                services: HRS 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 HRS
                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. During the transition of FIS into NBIB, the program
                will continue to provide 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. EHRD provides
                two primary service offerings on a fee-for-service basis: the 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 SSCs to provide technology solutions to support multiple agencies with
                HR IT and HR services and is financed in part by agency contributions from partner agencies.

             Operating Results.—In fiscal year 2016, OPM's Revolving Fund businesses revenue total was $1.371 billion and the expenses total was $1.280
                billion which provided a net gain on operations of $91 million. The cumulative net position of the fund is a positive $30
                million.

          Object Classification (in millions of dollars)

                      Identification code 024–4571–0–4–805
                      2016 actual
                      2017 est.
                      2018 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      247
                      306
                      344

                      11.5
                      Other personnel compensation
                      21
                      17
                      19

                      11.9
                      Total personnel compensation
                      268
                      323
                      363

                      12.1
                      Civilian personnel benefits
                      88
                      101
                      104

                      21.0
                      Travel and transportation of persons
                      25
                      22
                      27

                      23.1
                      Rental payments to GSA
                      19
                      26
                      28

                      23.3
                      Communications, utilities, and miscellaneous charges
                      20
                      26
                      28

                      24.0
                      Printing and reproduction
                      1
                      2
                      2

                      25.2
                      Other services from non-Federal sources
                      1,052
                      1,269
                      1,163

                      26.0
                      Supplies and materials
                      5
                      5
                      6

                      31.0
                      Equipment
                      19
                      11
                      25

                      99.9
                      Total new obligations, unexpired accounts
                      1,497
                      1,785
                      1,746

          Employment Summary

                      Identification code 024–4571–0–4–805
                      2016 actual
                      2017 est.
                      2018 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,054
                      3,708
                      3,958

          Trust Funds
             Employee Contributions, Civil Service Retirement and Disability Fund

             The President's 2018 Budget proposes to equalize the employee and employer share of the FERS normal cost rate to a 50/50 split
                of a regular FERS employee on a phased-in approach spanning over six years. If enacted, this change would increase receipt
                contributions to the Civil Service Retirement and Disability Fund from the public (Federal Employees).

             Agency Contributions, Civil Service Retirement and Disability Fund

             Agency Contributions, Civil Service Retirement and Disability Fund

             (Legislative proposal, not subject to PAYGO)
             The President's 2018 Budget proposes to equalize the employee and employer share of the FERS normal cost rate to a 50/50 split
                of a regular FERS employee on a phased-in approach spanning over six years. If enacted, this change would decrease the receipt
                contributions to the Civil Service Retirement and Disability Fund from the Federal Government.

             Postal Service Agency Contributions, Civil Service Retirement and Disability Fund

             Postal Service Agency Contributions, Civil Service Retirement and Disability Fund

             (Legislative proposal, not subject to PAYGO)
             The President's 2018 Budget proposes to equalize the employee and employer share of the FERS normal cost rate to a 50/50 split
                of a regular FERS employee on a phased-in approach spanning over six years. If enacted, this change would decrease the receipt
                contributions to the Civil Service Retirement and Disability Fund from the United States Postal Service.

             Civil Service Retirement and Disability Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 024–8135–0–7–602
                      2016 actual
                      2017 est.
                      2018 est.

                      0100
                      Balance, start of year
                      864,516
                      879,824
                      894,880

                      Receipts:

                      Current law:

                      1110
                      Employee Contributions, Civil Service Retirement and Disability Fund
                      3,191
                      3,468
                      3,742

                      1110
                      District of Columbia Contributions, Civil Service Retirement and Disability Fund
                      29
                      21
                      20

                      1110
                      Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
                      631
                      635
                      630

                      1140
                      Agency Contributions, Civil Service Retirement and Disability Fund

                      276

                      1140
                      Agency Contributions, Civil Service Retirement and Disability Fund
                      26,083
                      26,528
                      26,740

                      1140
                      Postal Service Agency Contributions, Civil Service Retirement and Disability Fund

                      57

                      1140
                      Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
                      3,413
                      3,610
                      3,715

                      1140
                      Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund

                      7
                      7

                      1140
                      Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund

                      –7

                      1140
                      Postal Service Amortization Payments, Civil Service Retirement and Disability Fund

                      1,478
                      1,478

                      1140
                      Postal Service Amortization Payments, Civil Service Retirement and Disability Fund

                      –1,478

                      1140
                      FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
                      466
                      401
                      340

                      1140
                      Treasury Interest, Civil Service Retirement and Disability Fund
                      27,722
                      25,458
                      25,024

                      1140
                      General Fund Payment to the Civil Service Retirement and Disability Fund
                      36,664
                      36,558
                      37,458

                      1140
                      Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
                      43
                      40
                      37

                      1199
                      Total current law receipts
                      98,242
                      98,204
                      98,039

                      Proposed:

                      1210
                      Employee Contributions, Civil Service Retirement and Disability Fund

                      1,719

                      1999
                      Total receipts
                      98,242
                      98,204
                      99,758

                      2000
                      Total: Balances and receipts
                      962,758
                      978,028
                      994,638

                      Appropriations:

                      Current law:

                      2101
                      Civil Service Retirement and Disability Fund
                      –95
                      –96
                      –103

                      2101
                      Civil Service Retirement and Disability Fund
                      –98,148
                      –96,640
                      –97,943

                      2103
                      Civil Service Retirement and Disability Fund
                      –4
                      –4
                      –4

                      2132
                      Civil Service Retirement and Disability Fund
                      4
                      4

                      2134
                      Civil Service Retirement and Disability Fund
                      15,309
                      13,588
                      11,690

                      2199
                      Total current law appropriations
                      –82,934
                      –83,148
                      –86,360

                      Proposed:

                      2201
                      Civil Service Retirement and Disability Fund

                      8,889

                      2234
                      Civil Service Retirement and Disability Fund

                      –7,965

                      2299
                      Total proposed appropriations

                      924

                      2999
                      Total appropriations
                      –82,934
                      –83,148
                      –85,436

                      5099
                      Balance, end of year
                      879,824
                      894,880
                      909,202

          Program and Financing (in millions of dollars)

                      Identification code 024–8135–0–7–602
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Annuities
                      82,460
                      82,724
                      85,959

                      0002
                      Refunds and death claims
                      330
                      328
                      294

                      0003
                      Administration - operations
                      138
                      90
                      96

                      0004
                      Transfer to MSPB
                      2
                      2
                      2

                      0005
                      Administration - OIG
                      4
                      4
                      5

                      0900
                      Total new obligations, unexpired accounts
                      82,934
                      83,148
                      86,356

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1101
                      Appropriation (special or trust fund)
                      95
                      96
                      103

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      98,148
                      96,640
                      97,943

                      1203
                      Appropriation (previously unavailable)
                      4
                      4
                      4

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

                      1234
                      Appropriations precluded from obligation
                      –15,309
                      –13,588
                      –11,690

                      1260
                      Appropriations, mandatory (total)
                      82,839
                      83,052
                      86,257

                      1900
                      Budget authority (total)
                      82,934
                      83,148
                      86,360

                      1930
                      Total budgetary resources available
                      82,934
                      83,148
                      86,360

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year

                      4

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      7,370
                      7,348
                      7,493

                      3010
                      New obligations, unexpired accounts
                      82,934
                      83,148
                      86,356

                      3020
                      Outlays (gross)
                      –82,956
                      –83,003
                      –86,062

                      3050
                      Unpaid obligations, end of year
                      7,348
                      7,493
                      7,787

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      7,370
                      7,348
                      7,493

                      3200
                      Obligated balance, end of year
                      7,348
                      7,493
                      7,787

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      95
                      96
                      103

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      68
                      96
                      103

                      4011
                      Outlays from discretionary balances
                      30

                      4020
                      Outlays, gross (total)
                      98
                      96
                      103

                      Mandatory:

                      4090
                      Budget authority, gross
                      82,839
                      83,052
                      86,257

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      75,518
                      75,615
                      77,892

                      4101
                      Outlays from mandatory balances
                      7,340
                      7,292
                      8,067

                      4110
                      Outlays, gross (total)
                      82,858
                      82,907
                      85,959

                      4180
                      Budget authority, net (total)
                      82,934
                      83,148
                      86,360

                      4190
                      Outlays, net (total)
                      82,956
                      83,003
                      86,062

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      731,267
                      887,161
                      902,349

                      5001
                      Total investments, EOY: Federal securities: Par value
                      887,161
                      902,349
                      914,330

          Summary of Budget Authority and Outlays (in millions of dollars)

                      2016 actual
                      2017 est.
                      2018 est.

                      Enacted/requested:

                      Budget Authority
                      82,934
                      83,148
                      86,360

                      Outlays
                      82,956
                      83,003
                      86,062

                      Legislative proposal, subject to PAYGO:

                      Budget Authority

                      –924

                      Outlays

                      –867

                      Total:

                      Budget Authority
                      82,934
                      83,148
                      85,436

                      Outlays
                      82,956
                      83,003
                      85,195

             The Civil Service Retirement and Disability Fund (CSRDF) 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 CSRDF 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 CSRS.

             Financing.— CSRS has been financed under a statutory funding method passed by the 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 5.0 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 the Congress an extra 1.0 percent of pay. Non-United States
                Postal Service (USPS) 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 USPS. 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-USPS employees
                that occurred during the year, and pays for the cost of any benefits attributable to military service for both USPS and Non-USPS
                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 portion of Social Security. Under FERS, the dynamic normal cost rates are as follows: for regular employees hired
                before 2013, the rate is 14.5 percent of pay (employee's share, 0.8 percent and employer's share, 13.7 percent); for regular
                employees hired during 2013 (known as FERS RAE/Revised Annuity Employee), the rate is 15.0 percent of pay (employee's share,
                3.1 percent and employer's share, 11.9 percent); the Bipartisan Budget Act of 2013 included a provision to increase the normal
                cost rate of employee's contribution to FERS for individuals hired after 2013 and to maintain the employer's contribution
                rate at its current normal cost rate. Any contributions in excess of the amount necessary to satisfy FERS normal cost percentage
                will be credited to the assets of the fund, thereby reducing the unfunded liability. For regular employees hired after 2013
                (known as FERS FRAE/Further Revised Annuity Employee), the rate is 15.1 percent of pay (employee's share 4.4 percent and employer's
                share, 11.9 percent).

             Under the Postal Accountability and Enhancement Act of 2006 (P.L. 109–435), USPS must make annual amortization payments beginning
                in 2017 to reduce any unfunded liability (UFL) for its obligations under CSRS. These payments, along with similar amortization
                payments for UFL in FERS are paid to CSRDF.

                         2016 actual
                         2017 est.
                         2018 est.

                         Active employees
                         2,550,059
                         2,522,000
                         2,495,000

                         Annuitants:

                         Employees
                         2,106,411
                         2,127,000
                         2,149,000

                         Survivors
                         545,404
                         538,000
                         531,000

                         Total, annuitants
                         2,651,815
                         2,665,000
                         2,680,000

          Status of Funds (in millions of dollars)

                      Identification code 024–8135–0–7–602
                      2016 actual
                      2017 est.
                      2018 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      871,886
                      887,172
                      902,373

                      0999
                      Total balance, start of year
                      871,886
                      887,172
                      902,373

                      Cash income during the year:

                      Current law:

                      Receipts:

                      1110
                      Employee Contributions, Civil Service Retirement and Disability Fund
                      3,191
                      3,468
                      3,742

                      1110
                      District of Columbia Contributions, Civil Service Retirement and Disability Fund
                      29
                      21
                      20

                      1110
                      Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
                      631
                      635
                      630

                      1150
                      FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
                      466
                      401
                      340

                      1150
                      Treasury Interest, Civil Service Retirement and Disability Fund
                      27,722
                      25,458
                      25,024

                      1160
                      Agency Contributions, Civil Service Retirement and Disability Fund

                      276

                      1160
                      Agency Contributions, Civil Service Retirement and Disability Fund
                      26,083
                      26,528
                      26,740

                      1160
                      Postal Service Agency Contributions, Civil Service Retirement and Disability Fund

                      57

                      1160
                      Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
                      3,413
                      3,610
                      3,715

                      1160
                      Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund

                      7

                      1160
                      Postal Service Amortization Payments, Civil Service Retirement and Disability Fund

                      1,478

                      1160
                      General Fund Payment to the Civil Service Retirement and Disability Fund
                      36,664
                      36,558
                      37,458

                      1160
                      Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
                      43
                      40
                      37

                      1199
                      Income under present law
                      98,242
                      98,204
                      98,039

                      Proposed:

                      1210
                      Employee Contributions, Civil Service Retirement and Disability Fund

                      1,719

                      Offsetting governmental receipts:

                      1260
                      Agency Contributions, Civil Service Retirement and Disability Fund

                      1260
                      Postal Service Agency Contributions, Civil Service Retirement and Disability Fund

                      1299
                      Income proposed

                      1,719

                      1999
                      Total cash income
                      98,242
                      98,204
                      99,758

                      Cash outgo during year:

                      Current law:

                      2100
                      Civil Service Retirement and Disability Fund [027–00–8135–0]
                      –82,956
                      –83,003
                      –86,062

                      2199
                      Outgo under current law
                      –82,956
                      –83,003
                      –86,062

                      Proposed:

                      2200
                      Civil Service Retirement and Disability Fund

                      867

                      2299
                      Outgo under proposed legislation

                      867

                      2999
                      Total cash outgo (-)
                      –82,956
                      –83,003
                      –85,195

                      Surplus or deficit::

                      3110
                      Excluding interest
                      –12,902
                      –10,658
                      –10,801

                      3120
                      Interest
                      28,188
                      25,859
                      25,364

                      3199
                      Subtotal, surplus or deficit
                      15,286
                      15,201
                      14,563

                      3999
                      Total change in fund balance
                      15,286
                      15,201
                      14,563

                      Unexpended balance, end of year::

                      4100
                      Uninvested balance (net), end of year
                      11
                      24
                      2,606

                      4200
                      Civil Service Retirement and Disability Fund
                      887,161
                      902,349
                      914,330

                      4999
                      Total balance, end of year
                      887,172
                      902,373
                      916,936

          Object Classification (in millions of dollars)

                      Identification code 024–8135–0–7–602
                      2016 actual
                      2017 est.
                      2018 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      144
                      96
                      103

                      42.0
                      Insurance claims and indemnities
                      82,460
                      82,724
                      85,959

                      44.0
                      Refunds and death claims
                      330
                      328
                      294

                      99.9
                      Total new obligations, unexpired accounts
                      82,934
                      83,148
                      86,356

             Civil Service Retirement and Disability Fund

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

                      Identification code 024–8135–4–7–602
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0001
                      Annuities

                      –924

                      0900
                      Total new obligations, unexpired accounts (object class 42.0)

                      –924

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)

                      –8,889

                      1234
                      Appropriations precluded from obligation

                      7,965

                      1260
                      Appropriations, mandatory (total)

                      –924

                      1930
                      Total budgetary resources available

                      –924

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts

                      –924

                      3020
                      Outlays (gross)

                      867

                      3050
                      Unpaid obligations, end of year

                      –57

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      –57

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross

                      –924

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      –867

                      4180
                      Budget authority, net (total)

                      –924

                      4190
                      Outlays, net (total)

                      –867

             The President's 2018 Budget proposes four potential legislative changes to the Civil Service Retirement and Disability Fund
                (CSRDF) in order to generate Government-wide savings: 1) Utilize a high-5 average salary instead of a high-3 in the computation
                of new Federal Employee Retirement System (FERS) annuities; 2) Eliminate the annuity supplement for all new FERS retirees;
                3) Eliminate the Cost of Living Adjustment (COLA) for FERS retirees and reduce the COLA for Civil Service Retirement System
                retirees by 0.5 percent; and 4) equalize the employee and employer share of the FERS normal cost rate to a 50/50 split of
                a regular FERS employee on a phased-in approach spanning over six years. If enacted, these changes would reduce the amount
                of outlays from the CSRDF for annuity payments, and transfer more of the cost of financing these benefits to employees.

             Employees Life Insurance Fund

             Program and Financing (in millions of dollars)

                      Identification code 024–8424–0–8–602
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      Insurance Payments
                      2,995
                      3,066
                      3,115

                      0802
                      Insurance Payments Pay Raise Impact

                      13

                      0804
                      Administration—OPM & OIG
                      4
                      4
                      5

                      0805
                      Administration—long term care
                      1
                      1
                      1

                      0900
                      Total new obligations (object class 25.2)
                      3,000
                      3,071
                      3,134

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      43,254
                      44,167
                      45,626

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      4
                      4
                      5

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      4,090
                      4,210
                      4,454

                      1800
                      Collected with Pay Raise Impact

                      32

                      1801
                      Change in uncollected payments, Federal sources
                      –181
                      316
                      5

                      1801
                      Change in uncollected payments, Federal sources - Pay Raise Impact

                      4

                      1850
                      Spending auth from offsetting collections, mand (total)
                      3,909
                      4,526
                      4,495

                      1900
                      Budget authority (total)
                      3,913
                      4,530
                      4,500

                      1930
                      Total budgetary resources available
                      47,167
                      48,697
                      50,126

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      44,167
                      45,626
                      46,992

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      939
                      959
                      1,042

                      3010
                      New obligations, unexpired accounts
                      3,000
                      3,071
                      3,134

                      3020
                      Outlays (gross)
                      –2,980
                      –2,988
                      –3,063

                      3050
                      Unpaid obligations, end of year
                      959
                      1,042
                      1,113

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –252
                      –71
                      –387

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      181
                      –316
                      –9

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –71
                      –387
                      –396

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      687
                      888
                      655

                      3200
                      Obligated balance, end of year
                      888
                      655
                      717

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      4
                      4
                      5

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      3
                      4
                      5

                      4011
                      Outlays from discretionary balances
                      1

                      4020
                      Outlays, gross (total)
                      4
                      4
                      5

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,909
                      4,526
                      4,495

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,045
                      2,254
                      2,308

                      4101
                      Outlays from mandatory balances
                      931
                      730
                      750

                      4110
                      Outlays, gross (total)
                      2,976
                      2,984
                      3,058

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –556
                      –550
                      –558

                      4120
                      Federal sources with Pay Raise Impact

                      –7

                      4121
                      Interest on Federal securities
                      –806
                      –659
                      –848

                      4123
                      Non-Federal sources
                      –2,732
                      –3,005
                      –3,057

                      4123
                      Non-Federal sources with Pay Raise Impact

                      –21

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –4,094
                      –4,214
                      –4,491

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      181
                      –316
                      –9

                      4160
                      Budget authority, net (mandatory)
                      –4
                      –4
                      –5

                      4170
                      Outlays, net (mandatory)
                      –1,118
                      –1,230
                      –1,433

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –1,114
                      –1,226
                      –1,428

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      43,958
                      45,167
                      46,375

                      5000
                      Total investments, SOY: Federal securities: Par value

                      18

                      5001
                      Total investments, EOY: Federal securities: Par value
                      45,167
                      46,375
                      47,766

                      5001
                      Total investments, EOY: Federal securities: Par value with Pay Raise Impact

                      18
                      58

             This fund finances payments to private insurance companies for Federal Employees' Group Life Insurance and expenses of the
                Office of Personnel Management in administering the program.

             The Administration proposes that the United States Patent and Trademark Office (PTO) will fund the accruing costs associated
                with post-retirement life insurance benefits for PTO's employees.

             Budget program.—The status of the basic (regular and optional) life insurance program on September 30 is as follows:

                         2016 act.
                         2017 est.
                         2018 est.

                         Life insurance in force (in billions of dollars):

                         On active employees
                         734.8
                         731.2
                         727.7

                         On retired employees
                         97.9
                         97.3
                         96.7

                         Total
                         832.7
                         828.5
                         824.4

                         Number of participants (in thousands):

                         Active employees
                         2,404
                         2,414
                         2,425

                         Annuitants
                         1,574
                         1,548
                         1,522

                         Total
                         3,978
                         3,962
                         3,947

             Financing.—Non-United States 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
                         2016 act.
                         2017 est.
                         2018 est.

                         Held in reserve (in millions of dollars):

                         Contingency reserve
                         690
                         690
                         690

                         Beneficial association program reserve
                         0
                         0
                         0

                         U.S. Treasury reserve
                         44,168
                         45,916
                         47,281

                         Total reserves
                         44,858
                         46,606
                         47,971

             Employees and Retired Employees Health Benefits Funds

             Program and Financing (in millions of dollars)

                      Identification code 024–9981–0–8–551
                      2016 actual
                      2017 est.
                      2018 est.

                      Obligations by program activity:

                      0801
                      Benefit payments
                      50,033
                      52,271
                      55,619

                      0802
                      Payments from OPM contingency reserve
                      220
                      300
                      300

                      0803
                      Government payment for annuitants (1960 Act)

                      1
                      1

                      0804
                      Administration (OPM and OIG)
                      48
                      49
                      51

                      0806
                      Administration - dental and vision program
                      14
                      7
                      6

                      0900
                      Total new obligations (object class 25.6)
                      50,315
                      52,628
                      55,977

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      20,775
                      21,280
                      22,279

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      50
                      49
                      51

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      50,697
                      53,451
                      56,521

                      1801
                      Change in uncollected payments, Federal sources
                      73
                      126
                      134

                      1802
                      Offsetting collections (previously unavailable)
                      1
                      1

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

                      1850
                      Spending auth from offsetting collections, mand (total)
                      50,770
                      53,578
                      56,655

                      1900
                      Budget authority (total)
                      50,820
                      53,627
                      56,706

                      1930
                      Total budgetary resources available
                      71,595
                      74,907
                      78,985

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      21,280
                      22,279
                      23,008

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4,392
                      4,624
                      4,642

                      3010
                      New obligations, unexpired accounts
                      50,315
                      52,628
                      55,977

                      3020
                      Outlays (gross)
                      –50,083
                      –52,610
                      –55,920

                      3050
                      Unpaid obligations, end of year
                      4,624
                      4,642
                      4,699

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –2,142
                      –2,215
                      –2,341

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –73
                      –126
                      –134

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –2,215
                      –2,341
                      –2,475

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,250
                      2,409
                      2,301

                      3200
                      Obligated balance, end of year
                      2,409
                      2,301
                      2,224

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      50
                      49
                      51

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      32
                      49
                      51

                      4011
                      Outlays from discretionary balances
                      14

                      4020
                      Outlays, gross (total)
                      46
                      49
                      51

                      Mandatory:

                      4090
                      Budget authority, gross
                      50,770
                      53,578
                      56,655

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      45,682
                      47,777
                      51,075

                      4101
                      Outlays from mandatory balances
                      4,355
                      4,784
                      4,794

                      4110
                      Outlays, gross (total)
                      50,037
                      52,561
                      55,869

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal Sources
                      –35,483
                      –37,398
                      –39,418

                      4121
                      Interest on Federal securities
                      –446
                      –157
                      –204

                      4123
                      Non-Federal sources
                      –14,818
                      –15,945
                      –16,950

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –50,747
                      –53,500
                      –56,572

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –73
                      –126
                      –134

                      4160
                      Budget authority, net (mandatory)
                      –50
                      –48
                      –51

                      4170
                      Outlays, net (mandatory)
                      –710
                      –939
                      –703

                      4180
                      Budget authority, net (total)

                      1

                      4190
                      Outlays, net (total)
                      –664
                      –890
                      –652

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      23,021
                      23,729
                      24,580

                      5001
                      Total investments, EOY: Federal securities: Par value
                      23,729
                      24,580
                      25,232

                      5090
                      Unexpired unavailable balance, SOY: Offsetting collections
                      1
                      1

                      5092
                      Unexpired unavailable balance, EOY: Offsetting collections
                      1

             This display combines the Federal Employees Health Benefit (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) annuitants transferred from the REHB fund as authorized by Public Law 93–246; and 4) tribal organizations.
                In 2016, the Office of Personnel Management (OPM) began offering 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 were enrolled in a Government-sponsored uniform health benefits plan; 2) the contribution
                to retired employees and survivors who retain or purchase private health insurance; and 3) expenses of OPM in administering
                the program.

             Budget program.—The balance of the FEHB fund is available for payments without fiscal year limitation. Numbers of participants at the end
                of each fiscal year are as follows:

                         2016 actual
                         2017 est.
                         2018 est.

                         Active employees
                         2,111,000
                         2,111,000
                         2,111,000

                         USPS active employees (non-add)
                         432,214
                         432,000
                         432,000

                         Annuitants
                         1,925,400
                         2,133,000
                         2,154,000

                         Tribal Organizations
                         19,413
                         19,413
                         19,413

                         Total
                         4,055,813
                         4,263,413
                         4,284,413

             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:

                         2016 actual
                         2017 est.
                         2018 est.

                         Uniform plan
                         65
                         54
                         44

                         Private plans
                         139
                         114
                         94

                         Total
                         204
                         168
                         138

             Financing.—The funds are financed by: 1) withholdings from active employees and annuitants; 2) agency contributions for active employees;
                3) Government contributions for annuitants appropriated to OPM; and 4) contributions made by the United States Postal Service
                in accordance with the provisions of Public Law 101–508.

             Funds made available to carriers but not used to pay claims in the current period are carried forward as special reserves
                for use in subsequent periods. OPM maintains a contingency reserve, funded by employee and Government contributions, which
                may be used to defray future cost increases or provide increased benefits. OPM makes payments to carriers from this reserve
                whenever carrier-held reserves fall below levels prescribed by OPM regulations or when carriers can demonstrate good cause
                such as unexpected claims experience or variations from expected community rates.

             The Budget proposes that the United States Patent and Trademark Office continue to fund the accruing costs associated with
                post-retirement health benefits for its employees.

          Status of Funds (in millions of dollars)

                      Identification code 024–9981–0–8–551
                      2016 actual
                      2017 est.
                      2018 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      23,026
                      23,690
                      24,580

                      0999
                      Total balance, start of year
                      23,026
                      23,690
                      24,580

                      Cash income during the year:

                      Current law:

                      Receipts:

                      1130
                      Employees and Retired Employees Health Benefits Funds
                      14,818
                      15,945
                      16,950

                      1150
                      Employees and Retired Employees Health Benefits Funds
                      446
                      157
                      204

                      1160
                      Employees and Retired Employees Health Benefits Funds
                      35,483
                      37,398
                      39,418

                      1199
                      Income under present law
                      50,747
                      53,500
                      56,572

                      1999
                      Total cash income
                      50,747
                      53,500
                      56,572

                      Cash outgo during year:

                      Current law:

                      2100
                      Employees and Retired Employees Health Benefits Funds [027–00–9981–0]
                      –50,083
                      –52,610
                      –55,920

                      2199
                      Outgo under current law
                      –50,083
                      –52,610
                      –55,920

                      2999
                      Total cash outgo (-)
                      –50,083
                      –52,610
                      –55,920

                      Surplus or deficit::

                      3110
                      Excluding interest
                      218
                      733
                      448

                      3120
                      Interest
                      446
                      157
                      204

                      3199
                      Subtotal, surplus or deficit
                      664
                      890
                      652

                      3999
                      Total change in fund balance
                      664
                      890
                      652

                      Unexpended balance, end of year::

                      4100
                      Uninvested balance (net), end of year
                      –39

                      4200
                      Employees and Retired Employees Health Benefits Funds
                      23,729
                      24,580
                      25,232

                      4999
                      Total balance, end of year
                      23,690
                      24,580
                      25,232

             Employees and Retired Employees Health Benefits Funds

             (Legislative proposal, subject to PAYGO)
             The President's 2018 Budget includes a package of proposals that reduce the costs of medical liability.

             General and Administrative Provisions

             GENERAL FUND RECEIPT ACCOUNT

             (in millions of dollars)

                      2016 actual
                      2017 est.
                      2018 est.

                      Offsetting receipts from the public:

                      024–322000
                      All Other General Fund Proprietary Receipts Including Budget Clearing Accounts: Enacted/requested
                      7
                      2
                      2

                      General Fund Offsetting receipts from the public
                      7
                      2
                      2