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



   
      
      
         OFFICE OF PERSONNEL MANAGEMENT                                                                                           
            
         
      
      
   
   
      OFFICE OF PERSONNEL MANAGEMENT                                                                                           
         
      
      Federal Funds
         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.â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. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0100â0â1â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
                  â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)
                  â423
                  â277
                  â318
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â12
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  87
                  54
                  15
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â119
                  â119
                  â119
               
               
                  3061
                  Adjustments to uncollected pymts, Fed sources, brought forward, Oct 1
                  â5
                  
                  
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â54
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  59
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â119
                  â119
                  â119
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â29
                  â32
                  â65
               
               
                  3200
                  Obligated balance, end of year
                  â32
                  â65
                  â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
                  â312
                  â120
                  â148
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â54
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  39
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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.â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.â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.â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).âProvides strategic analysis and workforce information for the OPM Director and supports the performance goals of the agency.
            The scope of PPA analysis spans the full range of 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.â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 024â0100â0â1â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 024â0100â0â1â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.â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. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0400â0â1â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
                  â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)
                  â27
                  â31
                  â31
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  5
                  1
                  
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â7
                  â7
                  â7
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â7
                  â7
                  â7
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â1
                  â2
                  â6
               
               
                  3200
                  Obligated balance, end of year
                  â2
                  â6
                  â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
                  â21
                  â23
                  â25
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 024â0400â0â1â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 024â0400â0â1â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 024â0206â0â1â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)
                  â12,117
                  â12,875
                  â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 024â0500â0â1â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)
                  â44
                  â45
                  â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. 96â427, Federal Employees Group Life Insurance Act of 1980, enacted October 10, 1980, this appropriation finances
            the Government's share of premiums, which is one-third the cost, for Basic life insurance for annuitants retiring after December
            31, 1989, and who are less than 65 years old.
         
      
         Payment to Civil Service Retirement and Disability Fund                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0200â0â1â805
                  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)
                  â36,664
                  â36,558
                  â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.â The Civil Service Retirement Amendments of 1969 provides for an annual appropriation to amortize, over a 30-year period,
            all increases in Civil Service Retirement System costs resulting from acts of 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.â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.âThe permanent, indefinite authorization also includes a payment which provides for the Secretary of the Treasury to transfer
            an amount equal to the annuities granted to eligible former spouses of annuitants who died between September 1978 and May
            1985 who did not elect survivor coverage.
         
         Financing.âThe unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969, 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 024â0200â0â1â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 024â0800â0â1â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
                  â2
                  â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)
                  â17
                  â13
                  â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
                  â1
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources
                  â9
                  â10
                  â12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â10
                  â11
                  â13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â2
                  â1
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  7
                  2
                  â1
               
               
                  4180
                  Budget authority, net (total)
                  â2
                  â1
                  
               
               
                  4190
                  Outlays, net (total)
                  7
                  2
                  â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. 108â136). Account assets are available to indemnify the administrator when benefit payments exceed contributions,
            for program enhancements, and for OPM's administration of the program. The reserve account balance currently exceeds that
            deemed necessary to defray reasonable risk, so account balances are also being used to mitigate Federal agencies' contractual
            costs for the program. We project cost mitigation to continue at least through 2018.
         
      
         Postal Service Retiree Health Benefits Fund                                                                              
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â5391â0â2â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
                  
                  
                  â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
                  
                  
                  â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
                  â1,501
                  â6,639
                  â6,772
               
               
                  2134
                  Postal Service Retiree Health Benefits Fund
                  1,501
                  3,134
                  3,009
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  
                  â3,505
                  â3,763
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  
                  â3,505
                  â3,763
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  51,495
                  54,629
                  57,115
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â5391â0â2â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
                  â1,501
                  â3,134
                  â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)
                  
                  â3,505
                  â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. 109â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. 108â18) that were held in escrow during 2006; 2) payments defined within P.L. 109â435, and modified
            by P.L. 111â68, to begin the liquidation of 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. 109â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 024â4571â0â4â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
                  â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)
                  â1,366
                  â1,771
                  â1,738
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â99
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  972
                  986
                  994
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â652
                  â616
                  â616
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  36
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â616
                  â616
                  â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
                  â1,960
                  â1,771
                  â1,738
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  36
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â594
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â594
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         Budget Program.â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.â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.â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 024â4571â0â4â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 024â4571â0â4â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 024â8135â0â7â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
                  
                  
                  â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
                  
                  
                  â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
                  â95
                  â96
                  â103
               
               
                  2101
                  Civil Service Retirement and Disability Fund
                  â98,148
                  â96,640
                  â97,943
               
               
                  2103
                  Civil Service Retirement and Disability Fund
                  â4
                  â4
                  â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
                  â82,934
                  â83,148
                  â86,360
               
               
                  
                  Proposed:
               
               
                  2201
                  Civil Service Retirement and Disability Fund
                  
                  
                  8,889
               
               
                  2234
                  Civil Service Retirement and Disability Fund
                  
                  
                  â7,965
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2299
                  Total proposed appropriations
                  
                  
                  924
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â82,934
                  â83,148
                  â85,436
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  879,824
                  894,880
                  909,202
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â8135â0â7â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
                  â4
                  â4
                  
               
               
                  1234
                  Appropriations precluded from obligation
                  â15,309
                  â13,588
                  â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)
                  â82,956
                  â83,003
                  â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
                  
                  
                  â924
               
               
                  
                  Outlays
                  
                  
                  â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.â 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 employeesâ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. 109â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 024â8135â0â7â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 [027â00â8135â0]
                  â82,956
                  â83,003
                  â86,062
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â82,956
                  â83,003
                  â86,062
               
               
                  
                  Proposed:
               
               
                  2200
                  Civil Service Retirement and Disability Fund
                  
                  
                  867
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2299
                  Outgo under proposed legislation
                  
                  
                  867
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â82,956
                  â83,003
                  â85,195
               
               
                  
                  Surplus or deficit::
               
               
                  3110
                  Excluding interest
                  â12,902
                  â10,658
                  â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 024â8135â0â7â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 024â8135â4â7â602
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Annuities
                  
                  
                  â924
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 42.0)
                  
                  
                  â924
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  
                  
                  â8,889
               
               
                  1234
                  Appropriations precluded from obligation
                  
                  
                  7,965
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  
                  â924
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â924
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â924
               
               
                  3020
                  Outlays (gross)
                  
                  
                  867
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  â57
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  â57
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â924
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â867
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â924
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â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 024â8424â0â8â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
                  AdministrationâOPM & OIG
                  4
                  4
                  5
               
               
                  0805
                  Administrationâ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
                  â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)
                  â2,980
                  â2,988
                  â3,063
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  959
                  1,042
                  1,113
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â252
                  â71
                  â387
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  181
                  â316
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â71
                  â387
                  â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
                  â556
                  â550
                  â558
               
               
                  4120
                  Federal sources with Pay Raise Impact
                  
                  
                  â7
               
               
                  4121
                  Interest on Federal securities
                  â806
                  â659
                  â848
               
               
                  4123
                  Non-Federal sources
                  â2,732
                  â3,005
                  â3,057
               
               
                  4123
                  Non-Federal sources with Pay Raise Impact
                  
                  
                  â21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â4,094
                  â4,214
                  â4,491
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  181
                  â316
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â4
                  â4
                  â5
               
               
                  4170
                  Outlays, net (mandatory)
                  â1,118
                  â1,230
                  â1,433
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â1,114
                  â1,226
                  â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.â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.â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 024â9981â0â8â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
                  â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)
                  â50,083
                  â52,610
                  â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
                  â2,142
                  â2,215
                  â2,341
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â73
                  â126
                  â134
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2,215
                  â2,341
                  â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
                  â35,483
                  â37,398
                  â39,418
               
               
                  4121
                  Interest on Federal securities
                  â446
                  â157
                  â204
               
               
                  4123
                  Non-Federal sources
                  â14,818
                  â15,945
                  â16,950
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â50,747
                  â53,500
                  â56,572
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â73
                  â126
                  â134
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â50
                  â48
                  â51
               
               
                  4170
                  Outlays, net (mandatory)
                  â710
                  â939
                  â703
               
               
                  4180
                  Budget authority, net (total)
                  
                  1
                  
               
               
                  4190
                  Outlays, net (total)
                  â664
                  â890
                  â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 93â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.âThe balance of the FEHB fund is available for payments without fiscal year limitation. Numbers of participants at the end
            of each fiscal year are as follows:
         
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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.âThe funds are financed by: 1) withholdings from active employees and annuitants; 2) agency contributions for active employees;
            3) Government contributions for annuitants appropriated to OPM; and 4) contributions made by the United States Postal Service
            in accordance with the provisions of Public Law 101â508.
         
         Funds made available to carriers but not used to pay claims in the current period are carried forward as special reserves
            for use in subsequent periods. OPM maintains a contingency reserve, funded by employee and Government contributions, which
            may be used to defray future cost increases or provide increased benefits. OPM makes payments to carriers from this reserve
            whenever carrier-held reserves fall below levels prescribed by OPM regulations or when carriers can demonstrate good cause
            such as unexpected claims experience or variations from expected community rates.
         
         The Budget proposes that the 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 024â9981â0â8â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 [027â00â9981â0]
                  â50,083
                  â52,610
                  â55,920
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â50,083
                  â52,610
                  â55,920
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â50,083
                  â52,610
                  â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
                  â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:
               
               
                  024â322000
                  All Other General Fund Proprietary Receipts Including Budget Clearing Accounts: Enacted/requested
                  7
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Offsetting receipts from the public
                  7
                  2
                  2