[Appendix]
[Detailed Budget Estimates by Agency]
[Office of Personnel Management]
[From the U.S. Government Publishing Office, www.gpo.gov]
<h1>OFFICE OF PERSONNEL MANAGEMENT
</h1>
OFFICE OF PERSONNEL MANAGEMENT
Federal Funds
Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
Salaries and Expenses
Salaries and Expenses
(including transfer of trust funds)
For necessary expenses to carry out functions of the Office of Personnel Management (OPM) pursuant to Reorganization Plan
Numbered 2 of 1978 and the Civil Service Reform Act of 1978, including services as authorized by 5 U.S.C. 3109; medical examinations
performed for veterans by private physicians on a fee basis; rental of conference rooms in the District of Columbia and elsewhere;
hire of passenger motor vehicles; not to exceed $2,500 for official reception and representation expenses; advances for reimbursements
to applicable funds of OPM and the Federal Bureau of Investigation for expenses incurred under Executive Order No. 10422 of
January 9, 1953, as amended; and payment of per diem and/or subsistence allowances to employees where Voting Rights Act activities
require an employee to remain overnight at his or her post of duty, $148,341,000, of which $584,000 may be used for strengthening the capacity and capabilities of the acquisition workforce (as defined by the Office of Federal Procurement
Policy Act, as amended (41 U.S.C. 4001 et seq.)), including the recruitment, hiring, training, and retention of such workforce
and information technology in support of acquisition workforce effectiveness or for management solutions to improve acquisition
management, and of which $37,000,000 shall remain available until expended for information technology infrastructure modernization and
Trust Fund Federal Financial System migration or modernization, and shall be in addition to funds otherwise made available
for such purposes; and in addition $131,414,000 for administrative expenses, to be transferred from the appropriate trust funds of OPM without regard to other statutes,
including direct procurement of printed materials, for the retirement and insurance programs: Provided, That the provisions of this appropriation shall not affect the authority to use applicable trust funds as provided by sections
8348(a)(1)(B), 8958(f)(2)(A), 8988(f)(2)(A), and 9004(f)(2)(A) of title 5, United States Code: Provided further, That no part of this appropriation shall be available for salaries and expenses of the Legal Examining Unit of OPM established
pursuant to Executive Order No. 9358 of July 1, 1943, or any successor unit of like purpose: Provided further, That the President's Commission on White House Fellows, established by Executive Order No. 11183 of October 3, 1964, may,
during fiscal year 2018, accept donations of money, property, and personal services: Provided further, That such donations, including those from prior years, may be used for the development of publicity materials to provide
information about the White House Fellows, except that no such donations shall be accepted for travel or reimbursement of
travel expenses, or for the salaries of employees of such Commission.
Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
included for 2017 reflect the annualized level provided by the continuing resolution.
Program and Financing (in millions of dollars)
Identification code 024–0100–0–1–805
2016 actual
2017 est.
2018 est.
Obligations by program activity:
0001
Employee Services
29
31
31
0002
Merit System Audit & Compliance
15
13
13
0003
Office of the Chief Financial Officer
1
1
10
0004
Office of the Chief Information Officer
34
34
45
0005
Executive Services
4
3
3
0006
Planning & Policy Analysis
7
9
10
0007
Health and Insurance
12
11
13
0008
National Background Investigations Bureau
2
0009
Administrative Services and Centrally Financed
19
16
23
0100
Total direct program
121
120
148
0799
Total direct obligations
121
120
148
0801
Trust Fund activity
306
124
131
0900
Total new obligations, unexpired accounts
427
244
279
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
14
20
16
1020
Adjustment of unobligated bal brought forward, Oct 1
1
1021
Recoveries of prior year unpaid obligations
1
1050
Unobligated balance (total)
16
20
16
Budget authority:
Appropriations, discretionary:
1100
Appropriation
121
120
148
Spending authority from offsetting collections, discretionary:
1700
Collected
273
120
148
1701
Change in uncollected payments, Federal sources
54
1750
Spending auth from offsetting collections, disc (total)
327
120
148
1900
Budget authority (total)
448
240
296
1930
Total budgetary resources available
464
260
312
Memorandum (non-add) entries:
1940
Unobligated balance expiring
–17
1941
Unexpired unobligated balance, end of year
20
16
33
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
91
87
54
3001
Adjustments to unpaid obligations, brought forward, Oct 1
4
3010
New obligations, unexpired accounts
427
244
279
3011
Obligations ("upward adjustments"), expired accounts
1
3020
Outlays (gross)
–423
–277
–318
3040
Recoveries of prior year unpaid obligations, unexpired
–1
3041
Recoveries of prior year unpaid obligations, expired
–12
3050
Unpaid obligations, end of year
87
54
15
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–119
–119
–119
3061
Adjustments to uncollected pymts, Fed sources, brought forward, Oct 1
–5
3070
Change in uncollected pymts, Fed sources, unexpired
–54
3071
Change in uncollected pymts, Fed sources, expired
59
3090
Uncollected pymts, Fed sources, end of year
–119
–119
–119
Memorandum (non-add) entries:
3100
Obligated balance, start of year
–29
–32
–65
3200
Obligated balance, end of year
–32
–65
–104
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
448
240
296
Outlays, gross:
4010
Outlays from new discretionary authority
358
224
277
4011
Outlays from discretionary balances
65
53
41
4020
Outlays, gross (total)
423
277
318
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–312
–120
–148
Additional offsets against gross budget authority only:
4050
Change in uncollected pymts, Fed sources, unexpired
–54
4052
Offsetting collections credited to expired accounts
39
4060
Additional offsets against budget authority only (total)
–15
4070
Budget authority, net (discretionary)
121
120
148
4080
Outlays, net (discretionary)
111
157
170
4180
Budget authority, net (total)
121
120
148
4190
Outlays, net (total)
111
157
170
The Office of Personnel Management's (OPM) mission is to recruit, retain and honor a world-class workforce for the American
people. OPM will lead the way in making the Federal Government the model employer by being the model agency in implementing
best practices, leading by example, and becoming the change we want to see. The 2018 Budget will enable OPM to continue to
address critical information technology (IT) infrastructure and investments necessary to maintain its security posture and
respond to changing business needs and Federal mandates.
The functions and objectives of OPM's major organizations are:
Employee Services.—Develops human resource (HR) policies for Executive Branch agencies and provides policy direction and leadership in designing,
developing, and promulgating Government-wide HR systems and programs for recruitment, staffing, classification, pay, leave,
training, performance management and recognition, employee development, management of executive resources, work/life/wellness
programs, and labor and employee relations.
Merit System Accountability and Compliance.—Ensures Federal agency HR programs are effective, efficient, and meet merit system principles and related civil service
requirements by working directly with other Federal agency Chief Human Capital Officers, Accountability Program Managers,
HR managers and specialists. Improves agency programs that are not in compliance with Federal HR policies and regulation;
and improves the effectiveness and efficiency of the agency programs to meet agency mission and objectives.
Retirement Services Program.—Administers the Civil Service Retirement System and the Federal Employees Retirement System, serving Federal retirees and
survivors who receive monthly annuity payments. Retirement Services Program will continue to focus on making initial eligibility
determinations, adjudicating new retirements, initiating survivor benefit payments, and calculating post retirement changes
due to disability and death.
Planning and Policy Analysis (PPA).—Provides strategic analysis and workforce information for the OPM Director and supports the performance goals of the agency.
The scope of PPA analysis spans the full range of HR management issues facing Federal agencies (such as workforce supply,
pay, benefits, diversity) and involves a variety of analytical tools (including actuarial analysis, surveys, economic analysis,
and policy analysis).
Healthcare & Insurance.—Administers the Federal Employees Health Benefits Program, the Federal Employees' Group Life Insurance Program, the Federal
Flexible Spending Account Program, the Federal Long Term Care Insurance Program, and the Federal Employee Dental and Vision
Insurance Program. These programs provide a complete suite of insurance benefits for more than eight million Federal employees,
retirees, and their families. Healthcare and Insurance is also responsible for implementing and overseeing the Patient Protection
and Affordable Care Act's Multi-State Plan Options.
Object Classification (in millions of dollars)
Identification code 024–0100–0–1–805
2016 actual
2017 est.
2018 est.
Direct obligations:
Personnel compensation:
11.1
Full-time permanent
45
47
53
11.3
Other than full-time permanent
1
11.5
Other personnel compensation
1
11.9
Total personnel compensation
47
47
53
12.1
Civilian personnel benefits
14
15
15
21.0
Travel and transportation of persons
1
1
1
23.3
Communications, utilities, and miscellaneous charges
19
8
17
25.2
Other services from non-Federal sources
32
38
59
31.0
Equipment
8
11
3
99.0
Direct obligations
121
120
148
99.0
Reimbursable obligations
306
124
131
99.9
Total new obligations, unexpired accounts
427
244
279
Employment Summary
Identification code 024–0100–0–1–805
2016 actual
2017 est.
2018 est.
1001
Direct civilian full-time equivalent employment
833
970
967
2001
Reimbursable civilian full-time equivalent employment
1,061
871
851
Office of Inspector General
salaries and expenses
(including transfer of trust funds)
For necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978,
including services as authorized by 5 U.S.C. 3109, hire of passenger motor vehicles, $5,000,000, and in addition, not to exceed $25,000,000 for administrative expenses to audit, investigate, and provide other oversight of the Office of Personnel Management's retirement
and insurance programs, to be transferred from the appropriate trust funds of the Office of Personnel Management, as determined
by the Inspector General: Provided, That the Inspector General is authorized to rent conference rooms in the District of Columbia and elsewhere.
Note.—A full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114–254). The amounts
included for 2017 reflect the annualized level provided by the continuing resolution.
Program and Financing (in millions of dollars)
Identification code 024–0400–0–1–805
2016 actual
2017 est.
2018 est.
Obligations by program activity:
0001
Program oversight (audits, investigations, etc.)
4
4
5
0801
Office of Inspector General (Reimbursable)
22
23
25
0900
Total new obligations, unexpired accounts
26
27
30
Budgetary resources:
Budget authority:
Appropriations, discretionary:
1100
Appropriation
4
4
5
Spending authority from offsetting collections, discretionary:
1700
Collected
19
23
25
1701
Change in uncollected payments, Federal sources
4
1750
Spending auth from offsetting collections, disc (total)
23
23
25
1900
Budget authority (total)
27
27
30
1930
Total budgetary resources available
27
27
30
Memorandum (non-add) entries:
1940
Unobligated balance expiring
–1
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
6
5
1
3010
New obligations, unexpired accounts
26
27
30
3020
Outlays (gross)
–27
–31
–31
3050
Unpaid obligations, end of year
5
1
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–7
–7
–7
3070
Change in uncollected pymts, Fed sources, unexpired
–4
3071
Change in uncollected pymts, Fed sources, expired
4
3090
Uncollected pymts, Fed sources, end of year
–7
–7
–7
Memorandum (non-add) entries:
3100
Obligated balance, start of year
–1
–2
–6
3200
Obligated balance, end of year
–2
–6
–7
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
27
27
30
Outlays, gross:
4010
Outlays from new discretionary authority
24
26
29
4011
Outlays from discretionary balances
3
5
2
4020
Outlays, gross (total)
27
31
31
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–21
–23
–25
Additional offsets against gross budget authority only:
4050
Change in uncollected pymts, Fed sources, unexpired
–4
4052
Offsetting collections credited to expired accounts
2
4060
Additional offsets against budget authority only (total)
–2
4070
Budget authority, net (discretionary)
4
4
5
4080
Outlays, net (discretionary)
6
8
6
4180
Budget authority, net (total)
4
4
5
4190
Outlays, net (total)
6
8
6
This appropriation funds agency-wide audits, investigations, evaluations and inspections, and administrative sanctions, to
prevent and detect fraud, waste, abuse, and mismanagement. During 2016, the Office of the Inspector General (OIG) activities
resulted in positive financial impacts of over $97 million to the programs managed by the U.S. Office of Personnel Management
(OPM) and led to 31 arrests, 52 indictments/information, 34 criminal convictions, and 953 suspensions or debarments within
the Federal Employees Health Benefits Program (FEHBP). The OIG's joint efforts with the U.S. Department of Justice (DOJ) and
other Federal, state, and local law enforcement agencies have resulted in collected fines/penalties/forfeitures to the Federal
Government totaling over $20 million.
The OIG's Office of Audits conducts audits of agency programs and operations, including the FEHBP, the Federal Employees'
Group Life Insurance Program, the Federal Employee Dental and Vision Insurance Program, the Federal Long Term Care Insurance
Program, the Federal Flexible Spending Accounts for Federal employees, the Combined Federal Campaign Audits, and the Federal
retirement programs. The Office of Audits also conducts audits of the National Background Investigations Bureau (NBIB) program
and other revolving fund programs and operations. In addition, internal agency audits cover all facets of agency operations,
including the oversight of the agency financial statement audit. Insurance audits cover the operations of health and life
insurance carriers, health care providers, pharmacy benefit managers, and insurance subscribers. Our information systems audits
include reviews of general controls, application controls, and security within the agency's information systems and programs.
Our Office of Investigations detects and investigates improper and illegal activities involving agency programs, personnel,
and operations. The Office of Investigations is a statutory law enforcement organization, with the authority to carry firearms,
issue subpoenas, and to seek and execute both search and arrest warrants. Based on the evidence gathered during our investigations,
the Office of Investigations pursues appropriate remedies including referrals to the DOJ for criminal prosecutions or civil
action, and/or referral to OPM or to the FEHBP Administrative Sanctions program for administrative sanctions. The Office of
Investigations commonly conducts investigations involving allegations of fraud against OPM programs, such as the FEHBP, Civil
Service and Federal Employees Retirement Systems, and the NBIB. When appropriate, the Office of Investigations also conducts
investigations of OPM internal operations and employee and contractor misconduct.
The OIG's Office of Evaluations and Inspections conducts nationwide studies of OPM programs from a broad, issue-based perspective.
The work includes special reviews, such as Congressional requests for studies or information that may require immediate attention,
agency management requests for independent assessments, or evaluations of specific areas of operation and matters of urgent
concern. Evaluators in this office use a variety of methods and techniques to study, evaluate, assess, and inspect an operation
in order to develop recommendations for their reports to agency management, the Congress, the Council of the Inspectors General
on Integrity and Efficiency (CIGIE), and the public.
Our FEHBP Administrative Sanctions program debars and suspends health care providers whose loss of licensure or conduct may
pose a health and safety risk to FEHBP enrollees and their families or a financial threat to the FEHBP.
In 2018, the OIG will continue its oversight of agency programs and operations by conducting audits, investigations, and evaluations
and inspections of OPM programs, including the FEHBP and retirement trust fund programs, OPM revolving fund programs, oversight
of the OPM financial statement, and other program areas. The OIG will continue to advance its prescription drug audit program,
which includes audits of pharmacy benefit managers. Through these audits, the OIG helps the FEHBP recover inappropriate charges,
negotiate more favorable contracts, control future cost growth, and improve benefits provided to program enrollees. The OIG
will also continue its FEHBP claims data warehouse initiative in 2018. The system's software tools support a variety of analytical
procedures, including data mining, using the data in the warehouse. The project has facilitated more efficient and effective
oversight of the FEHBP by enhancing the ability of auditors and investigators to identify improper payments.
OPM has continued a major, agency-wide information technology (IT) Infrastructure Project, including a data center consolidation
and potential mainframe migrations. Our office will continue to provide oversight through all phases of this project over
the course of multiple years. Congress has expressed interest in our oversight of the work performed in this area and it is
therefore essential to the IT security posture of the agency, its systems, and the highly sensitive data contained in these
systems.
In addition, the OIG performs oversight of the vast OPM revolving fund programs, most notably the NBIB, which is responsible
for the Federal background investigations and has significant national security implications. The revolving fund programs
are projected to spend over $1.7 billion in 2018.
The 2018 President's Budget includes funds associated with OPM's implementation of the Patient Protection and Affordable Care
Act (ACA), including the Indian Health Care Improvement Reauthorization and Extension Act of 2009, which was enacted as part
of the ACA. The OIG audits and examines the Multi-State Plan Program (MSP) records and accounts. The OIG will work with MSP
issuers to carry out our oversight responsibilities by ensuring compliance with Federal regulations, the MSP contract and
OPM program guidance. This includes plans to review the business practices exhibited by the MSPs, including their fraud detection
systems, and report findings and recommendations to OPM for further action.
In January 2014, the Congress passed the OPM IG Act (H.R. 2860). This legislation has provided the required resources to fund
the OIG for administrative expenses to audit, investigate, and provide other oversight of the activities of the OPM revolving
fund programs and operations. For example, our Office of Investigations has established a Special Investigations unit which
is dedicated to conducting revolving fund investigations.
Object Classification (in millions of dollars)
Identification code 024–0400–0–1–805
2016 actual
2017 est.
2018 est.
Direct obligations:
11.1
Personnel compensation: Full-time permanent
3
3
4
12.1
Civilian personnel benefits
1
1
1
99.0
Direct obligations
4
4
5
99.0
Reimbursable obligations
22
23
25
99.9
Total new obligations, unexpired accounts
26
27
30
Employment Summary
Identification code 024–0400–0–1–805
2016 actual
2017 est.
2018 est.
1001
Direct civilian full-time equivalent employment
18
19
20
2001
Reimbursable civilian full-time equivalent employment
114
126
132
Government Payment for Annuitants, Employees Health Benefits
Program and Financing (in millions of dollars)
Identification code 024–0206–0–1–551
2016 actual
2017 est.
2018 est.
Obligations by program activity:
0001
Government contribution for annuitants benefits (1959 Act)
12,195
12,700
13,430
0002
Government contribution for annuitants benefits (1960 Act)
1
1
0900
Total new obligations, unexpired accounts (object class 13.0)
12,195
12,701
13,431
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
12,195
12,701
13,431
1930
Total budgetary resources available
12,195
12,701
13,431
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
1,273
1,351
1,177
3010
New obligations, unexpired accounts
12,195
12,701
13,431
3020
Outlays (gross)
–12,117
–12,875
–13,431
3050
Unpaid obligations, end of year
1,351
1,177
1,177
Memorandum (non-add) entries:
3100
Obligated balance, start of year
1,273
1,351
1,177
3200
Obligated balance, end of year
1,351
1,177
1,177
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
12,195
12,701
13,431
Outlays, gross:
4100
Outlays from new mandatory authority
10,844
11,592
12,251
4101
Outlays from mandatory balances
1,273
1,283
1,180
4110
Outlays, gross (total)
12,117
12,875
13,431
4180
Budget authority, net (total)
12,195
12,701
13,431
4190
Outlays, net (total)
12,117
12,875
13,431
This appropriation covers: 1) the Government's share of the cost of health insurance for annuitants as defined in sections
8901 and 8906 of title 5, United States Code; 2) the Government's share of the cost of health insurance for annuitants (who
were retired when the Federal employees health benefits law became effective), as defined in the Retired Federal Employees
Health Benefits Act of 1960; and 3) the Government's contribution for payment of administrative expenses incurred by OPM in
administration of the Act.
The budget authority for this account recognizes the amounts being remitted by the Postal Service Retiree Health Benefits
Fund to finance a portion of United States Postal Service annuitants' health benefit costs.
2016 actual
2017 est.
2018 est.
Annuitants:
FEHB
1,925,400
2.133,000
2,154,000
USPS annuitants (non-add)
432,214
432,000
432,000
REHB
204
168
138
Total, annuitants
1,925,604
2,133,168
2,154,138
Government Payment for Annuitants, Employees Health Benefits
(Legislative proposal, subject to PAYGO)
The President's 2018 Budget includes a package of proposals that reduce the costs of medical liability.
Government Payment for Annuitants, Employee Life Insurance
Program and Financing (in millions of dollars)
Identification code 024–0500–0–1–602
2016 actual
2017 est.
2018 est.
Obligations by program activity:
0001
Government Payment for Annuitants, Employee Life Insurance (Direct)
44
45
46
0900
Total new obligations (object class 25.2)
44
45
46
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
44
45
46
1930
Total budgetary resources available
44
45
46
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
6
6
6
3010
New obligations, unexpired accounts
44
45
46
3020
Outlays (gross)
–44
–45
–46
3050
Unpaid obligations, end of year
6
6
6
Memorandum (non-add) entries:
3100
Obligated balance, start of year
6
6
6
3200
Obligated balance, end of year
6
6
6
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
44
45
46
Outlays, gross:
4100
Outlays from new mandatory authority
38
39
40
4101
Outlays from mandatory balances
6
6
6
4110
Outlays, gross (total)
44
45
46
4180
Budget authority, net (total)
44
45
46
4190
Outlays, net (total)
44
45
46
Per P.L. 96–427, Federal Employees Group Life Insurance Act of 1980, enacted October 10, 1980, this appropriation finances
the Government's share of premiums, which is one-third the cost, for Basic life insurance for annuitants retiring after December
31, 1989, and who are less than 65 years old.
Payment to Civil Service Retirement and Disability Fund
Program and Financing (in millions of dollars)
Identification code 024–0200–0–1–805
2016 actual
2017 est.
2018 est.
Obligations by program activity:
0002
Payment of Government share of retirement costs
11,727
11,600
11,500
0003
Transfers for interest on unfunded liability and payment of military service annuities
24,879
24,900
25,900
0005
Spouse equity payment
58
58
58
0900
Total new obligations, unexpired accounts
36,664
36,558
37,458
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
24,879
24,900
25,900
1200
Appropriation
11,785
11,658
11,558
1260
Appropriations, mandatory (total)
36,664
36,558
37,458
1930
Total budgetary resources available
36,664
36,558
37,458
Change in obligated balance:
Unpaid obligations:
3010
New obligations, unexpired accounts
36,664
36,558
37,458
3020
Outlays (gross)
–36,664
–36,558
–37,458
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
36,664
36,558
37,458
Outlays, gross:
4100
Outlays from new mandatory authority
36,664
36,558
37,458
4180
Budget authority, net (total)
36,664
36,558
37,458
4190
Outlays, net (total)
36,664
36,558
37,458
The Payment to the Civil Service Retirement and Disability Fund consists of an appropriation and a permanent indefinite authorization
to pay the Government's share of retirement costs. The payment is made directly from the General Fund of the U.S. Treasury
into the Civil Service Retirement and Disability Fund and is in addition to appropriated funds that will be contributed from
agency budgets.
Current Appropriation Payment of Government share of retirement costs.— The Civil Service Retirement Amendments of 1969 provides for an annual appropriation to amortize, over a 30-year period,
all increases in Civil Service Retirement System costs resulting from acts of the Congress granting new or liberalized benefits,
extensions of coverage, or pay raises, exclusive of the effects of cost-of-living adjustments. OPM notifies the Secretary
of the Treasury each year of such sums as may be necessary to carry out these provisions.
Permanent Indefinite Authorization.—Transfers for interest on static unfunded liability and payment of military service annuities. The Civil Service Retirement
Amendments of 1969 also provides permanent, indefinite authorization for the Secretary of the Treasury to transfer, on an
annual basis, an amount equal to five percent interest on the Civil Service Retirement and Disability Funds current statutory
unfunded liability, calculated based on static economic assumptions, and annuity disbursements attributable to credit for
military service.
Payments for Spouse Equity.—The permanent, indefinite authorization also includes a payment which provides for the Secretary of the Treasury to transfer
an amount equal to the annuities granted to eligible former spouses of annuitants who died between September 1978 and May
1985 who did not elect survivor coverage.
Financing.—The unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969, and annuities
under special Acts to be credited to the Civil Service Retirement and Disability Fund, may be paid out of the Civil Service
Retirement and Disability Fund.
Object Classification (in millions of dollars)
Identification code 024–0200–0–1–805
2016 actual
2017 est.
2018 est.
Direct obligations:
12.1
Civilian personnel benefits
11,785
11,658
11,558
13.0
Benefits for former personnel
24,879
24,900
25,900
99.9
Total new obligations, unexpired accounts
36,664
36,558
37,458
Flexible Benefits Plan Reserve
Program and Financing (in millions of dollars)
Identification code 024–0800–0–1–805
2016 actual
2017 est.
2018 est.
Obligations by program activity:
0801
FSA FEDS Risk Reserve
18
14
12
0900
Total new obligations (object class 25.6)
18
14
12
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
69
59
55
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
10
11
13
1823
New and/or unobligated balance of spending authority from offsetting collections temporarily reduced
–2
–1
1850
Spending auth from offsetting collections, mand (total)
8
10
13
1930
Total budgetary resources available
77
69
68
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
59
55
56
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
3
4
5
3010
New obligations, unexpired accounts
18
14
12
3020
Outlays (gross)
–17
–13
–12
3050
Unpaid obligations, end of year
4
5
5
Memorandum (non-add) entries:
3100
Obligated balance, start of year
3
4
5
3200
Obligated balance, end of year
4
5
5
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
8
10
13
Outlays, gross:
4100
Outlays from new mandatory authority
10
12
4101
Outlays from mandatory balances
17
3
4110
Outlays, gross (total)
17
13
12
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–1
–1
–1
4123
Non-Federal sources
–9
–10
–12
4130
Offsets against gross budget authority and outlays (total)
–10
–11
–13
4160
Budget authority, net (mandatory)
–2
–1
4170
Outlays, net (mandatory)
7
2
–1
4180
Budget authority, net (total)
–2
–1
4190
Outlays, net (total)
7
2
–1
Memorandum (non-add) entries:
5090
Unexpired unavailable balance, SOY: Offsetting collections
4
6
7
5092
Unexpired unavailable balance, EOY: Offsetting collections
6
7
7
This account contains reserve resources required under the Office of Personnel Management's (OPM) contract with the administrator
of the Flexible Benefits program. This account is funded by payments from Federal agencies based on the participation of their
employees in the program and from net forfeitures, as authorized by the National Defense Authorization Act for Fiscal Year
2004 (P.L. 108–136). Account assets are available to indemnify the administrator when benefit payments exceed contributions,
for program enhancements, and for OPM's administration of the program. The reserve account balance currently exceeds that
deemed necessary to defray reasonable risk, so account balances are also being used to mitigate Federal agencies' contractual
costs for the program. We project cost mitigation to continue at least through 2018.
Postal Service Retiree Health Benefits Fund
Special and Trust Fund Receipts (in millions of dollars)
Identification code 024–5391–0–2–551
2016 actual
2017 est.
2018 est.
0100
Balance, start of year
49,994
51,495
54,629
Receipts:
Current law:
1140
Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund
2,817
2,972
1140
Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund
–289
1140
Earnings on Investments, Postal Service Retiree Health Benefits Fund
1,501
1,350
1,269
1140
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
–2,472
1140
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
2,472
2,472
1199
Total current law receipts
1,501
6,639
3,952
Proposed:
1240
Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund
257
1240
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
2,040
1299
Total proposed receipts
2,297
1999
Total receipts
1,501
6,639
6,249
2000
Total: Balances and receipts
51,495
58,134
60,878
Appropriations:
Current law:
2101
Postal Service Retiree Health Benefits Fund
–1,501
–6,639
–6,772
2134
Postal Service Retiree Health Benefits Fund
1,501
3,134
3,009
2199
Total current law appropriations
–3,505
–3,763
2999
Total appropriations
–3,505
–3,763
5099
Balance, end of year
51,495
54,629
57,115
Program and Financing (in millions of dollars)
Identification code 024–5391–0–2–551
2016 actual
2017 est.
2018 est.
Obligations by program activity:
0001
Obligations to FEHB Fund
3,505
3,763
0900
Total new obligations (object class 13.0)
3,505
3,763
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
1,501
6,639
6,772
1234
Appropriations precluded from obligation
–1,501
–3,134
–3,009
1260
Appropriations, mandatory (total)
3,505
3,763
1930
Total budgetary resources available
3,505
3,763
Change in obligated balance:
Unpaid obligations:
3010
New obligations, unexpired accounts
3,505
3,763
3020
Outlays (gross)
–3,505
–3,763
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
3,505
3,763
Outlays, gross:
4100
Outlays from new mandatory authority
3,505
3,763
4180
Budget authority, net (total)
3,505
3,763
4190
Outlays, net (total)
3,505
3,763
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
45,237
51,495
54,629
5001
Total investments, EOY: Federal securities: Par value
51,495
54,629
54,818
The Postal Accountability and Enhancement Act (P.L. 109–435) created the Postal Service Retiree Health Benefits Fund to help
fully fund the the United States Postal Service's (USPS) retiree (annuitant) health benefits liabilities.
This account receives from USPS: 1) the pension savings provided to USPS by the Postal Civil Service Retirement System Funding
Reform Act of 2003 (P.L. 108–18) that were held in escrow during 2006; 2) payments defined within P.L. 109–435, and modified
by P.L. 111–68, to begin the liquidation of USPS's unfunded liability for post-retirement health benefits; and 3) beginning
in 2017, payments for the actuarial cost of USPS contributions for the post-retirement health benefits for its current employees.
This account also receives any surplus resources of the Civil Service Retirement and Disability Fund that are not needed to
finance future retirement benefits under the Civil Service Retirement System to current or former employees of USPS that are
attributable to civilian employment with USPS.
As a result of this health benefits financing system, beginning in 2017, USPS ceased to pay annual premium costs for its post-1971
current annuitants directly to the Employees and Retired Employees Health Benefits Fund. Instead, these premium payments are
paid from amounts that USPS remits to this fund. Payments for a proportion of the premium costs of USPS annuitants' pre-1971
service continues to be paid by the General Fund of the Treasury through the Government Payment for Annuitants, Employees
Health Benefits account.
Under the Postal Accountability and Enhancement Act of 2006 (P.L. 109–435), USPS was required to make a stream of payments
set in statute through 2016 toward paying down retiree health benefit unfunded liabilities, as well as pay annual Federal
Employees Health Benefits Program premiums for current retirees. Also under current law, starting in 2017, USPS must pay the
per capita accruing costs (or normal cost) to fund future retiree health benefits of current employees and a 40-year amortization
of the remaining unfunded liability for current retirees. The Budget reflects that USPS defaulted on the statutorily required
payments since 2012. These defaults are factored into the 40-year amortization schedule starting in 2017, but remain on USPS's
financial statements in each year as outstanding liabilities.
Revolving Fund
Program and Financing (in millions of dollars)
Identification code 024–4571–0–4–805
2016 actual
2017 est.
2018 est.
Obligations by program activity:
0801
Human Resource Solutions
267
220
196
0802
National Background Investigations Bureau (NBIB)
1,128
1,451
1,446
0803
Human Resources Tools & Technology (HRTT)
40
50
52
0804
Enterprise Human Resources Integration
42
46
34
0805
USAJOBS
13
15
15
0807
Human Resource Line of Business (HRLoB)
5
3
3
0808
Inspector General Activities
2
0900
Total new obligations, unexpired accounts
1,497
1,785
1,746
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
337
863
849
1021
Recoveries of prior year unpaid obligations
99
1050
Unobligated balance (total)
436
863
849
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
1,960
1,771
1,738
1801
Change in uncollected payments, Federal sources
–36
1850
Spending auth from offsetting collections, mand (total)
1,924
1,771
1,738
1930
Total budgetary resources available
2,360
2,634
2,587
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
863
849
841
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
940
972
986
3010
New obligations, unexpired accounts
1,497
1,785
1,746
3020
Outlays (gross)
–1,366
–1,771
–1,738
3040
Recoveries of prior year unpaid obligations, unexpired
–99
3050
Unpaid obligations, end of year
972
986
994
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–652
–616
–616
3070
Change in uncollected pymts, Fed sources, unexpired
36
3090
Uncollected pymts, Fed sources, end of year
–616
–616
–616
Memorandum (non-add) entries:
3100
Obligated balance, start of year
288
356
370
3200
Obligated balance, end of year
356
370
378
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
1,924
1,771
1,738
Outlays, gross:
4100
Outlays from new mandatory authority
970
848
1,738
4101
Outlays from mandatory balances
396
923
4110
Outlays, gross (total)
1,366
1,771
1,738
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–1,960
–1,771
–1,738
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
36
4170
Outlays, net (mandatory)
–594
4180
Budget authority, net (total)
4190
Outlays, net (total)
–594
Budget Program.—The Office of Personnel Management (OPM) is authorized to use Revolving Funds without fiscal year limitations to conduct
investigations, training, and other functions that OPM is authorized or required to perform on a reimbursable basis. OPM operates
several programs, which are funded by fees collected from other agencies and other payments. These include Human Resources
Solutions (HRS), Enterprise Human Resources Data Warehouse (EHRD), Human Resources Line of Business (HRLOB), Human Resources
Tools and Technology, and USAJOBS. OPM is in the process of transitioning its background investigation activities from the
Federal Investigative Services (FIS) to a new bureau within the agency, the National Background Investigations Bureau (NBIB).
NBIB became operational as of October 1st, 2016. Great strides have been made in the transition from FIS to NBIB and the progress
is still continuing. NBIB will have a strong national security focus, concentrating on its mission to provide effective, efficient,
and secure background investigations for the Federal Government.
HRS is a reimbursable services organization offering a complete range of tailored and standardized human resources products
and services designed to meet the unique and dynamic needs of the Federal Government. HRS provides customer agencies with
innovative, high quality Government-to-Government solutions to help them develop leaders, attract and build a high quality
public sector workforce, and achieve long-lasting results. HRS is comprised of five program areas operating under two major
reimbursable offerings (Government provided and third-party contractor). These program areas are as follows: the Center for
Leadership Development, the Federal Staffing Center, HR Strategy and Evaluation Services, the Training and Management Assistance
Program, and the Administrative Law Judges Program. A variety of support services are provided to each Practice Area through
the Center for Management Services and the Resource Management Office.
USAJOBS is a centralized secure platform that acts as a portal for Federal recruitment for all Government positions, whether
competitively or non-competitively sourced. USAJOBS delivers the service by which Federal agencies meet their legal obligation
to provide notice of Federal employment opportunities in the competitive service to Federal employees and the public. The
technology and program operations offer Federal agencies and job seekers a modern platform to support online recruitment,
marketing, and a job application solution.
The NBIB transition from FIS will involve maintaining the program functions that existed under FIS. Those functions include
providing investigative products and services for more than 100 Federal agencies to use as the basis for suitability or fitness
for Federal civilian or contract employment, eligibility for employment in a sensitive position or for an identity credential,
or eligibility for access to classified national security information as a civilian or contract employee or as a member of
the Armed Forces as required by statute, Executive Orders and other rules and regulations. NBIB will continue to provide more
than 90 percent of the Government's background investigations, and conduct more than two million investigations a year. NBIB
will continue to ensure that the Federal Government has a suitable workforce that protects national security and is worthy
of public trust. Currently, NBIB is still organizationally structured as FIS and is comprised of six subcomponents. They are
as follows: Operations, Management Services, Technical Services, External Affairs, Quality Program, and the Office of the
Associate Director. Upon full transition, which will take some time to implement, FIS's existing mission, functions, personnel,
and organizational support structure will migrate to NBIB.
The Human Resources Tools and Technology Program provides technology support in the form of information technology (IT) systems
development and hosting, supplying both internal and external customers a wide variety of IT services in the human resources
(HR) arena.
The HRLOB is essential to OPM's role to implement effective HR policies, products, and services as the initiative drives improved
HR solutions and services through the establishment of Shared Service Centers (SSC), service delivery models, and strategies
for agencies. The HRLOB supports agencies in implementing strategic and consultative HR practices through migration of selected
HR functions to SSCs consistent with the business model determined by the Agency.
The EHRD is comprised of two programs, the electronic Official Personnel Folder (eOPF) and EHRD. These two programs supports
the E-Government initiative that was designed to leverage the benefits of information technology. The goal of these two programs
is to streamline and automate the collection, aggregation, and sharing of Federal employee HR, payroll, and training information
Government-wide. The investment broadly supports the OPM mission by enabling the agency to provide the Federal HR community
with access to employee data to improve workforce planning for hiring, skills development, retention strategies and Government-wide
policy.
The OPM IG Act of 2014 extends permitted uses of the Revolving Fund to include financing the cost of audits, investigations,
and oversight activities of OPM's Office of the Inspector General. The Act limits the amount of revolving fund resources available
to the Office of the Inspector General each year to 0.33 percent of the total budgetary authority estimated for the fund in
the year.
Financing.—OPM's Revolving Fund account gains spending authority from agreements with other Federal agencies who are seeking the following
services: HRS provides a multitude of HR services to other Federal agencies, which include consulting services, training,
staffing programs, vendor management, and administrative law judge services. Individual pricing and fee structures for HRS
offerings differ because the business models for each of its products and services vary. USAJOBS is financed by an annual
fee assessed to Federal agencies. The fee is based on the Federal agency's pro rata share of total Federal Government FTE
population supported, as provided in the Central Personnel Data File. During the transition of FIS into NBIB, the program
will continue to provide personnel background investigative services on a fixed price basis to determine individual's fitness
or suitability for Federal civilian, military, and contract employment and/or eligibility for a security clearance. EHRD provides
two primary service offerings on a fee-for-service basis: the eOPF, including deployment and hosting services, and a suite
of analytical tools enabling agencies to perform workforce analysis and forecasting. EHRD provides customized eOPF systems
to other agencies at additional cost, in which the customer pays for ongoing eOPF maintenance. The pricing structure for eOPF
maintenance is a fixed price per license (i.e., electronic folder) and is based on the number of active users at the customer
agency. The HRLOB has established public and private SSCs to provide technology solutions to support multiple agencies with
HR IT and HR services and is financed in part by agency contributions from partner agencies.
Operating Results.—In fiscal year 2016, OPM's Revolving Fund businesses revenue total was $1.371 billion and the expenses total was $1.280
billion which provided a net gain on operations of $91 million. The cumulative net position of the fund is a positive $30
million.
Object Classification (in millions of dollars)
Identification code 024–4571–0–4–805
2016 actual
2017 est.
2018 est.
Reimbursable obligations:
Personnel compensation:
11.1
Full-time permanent
247
306
344
11.5
Other personnel compensation
21
17
19
11.9
Total personnel compensation
268
323
363
12.1
Civilian personnel benefits
88
101
104
21.0
Travel and transportation of persons
25
22
27
23.1
Rental payments to GSA
19
26
28
23.3
Communications, utilities, and miscellaneous charges
20
26
28
24.0
Printing and reproduction
1
2
2
25.2
Other services from non-Federal sources
1,052
1,269
1,163
26.0
Supplies and materials
5
5
6
31.0
Equipment
19
11
25
99.9
Total new obligations, unexpired accounts
1,497
1,785
1,746
Employment Summary
Identification code 024–4571–0–4–805
2016 actual
2017 est.
2018 est.
2001
Reimbursable civilian full-time equivalent employment
3,054
3,708
3,958
Trust Funds
Employee Contributions, Civil Service Retirement and Disability Fund
The President's 2018 Budget proposes to equalize the employee and employer share of the FERS normal cost rate to a 50/50 split
of a regular FERS employee on a phased-in approach spanning over six years. If enacted, this change would increase receipt
contributions to the Civil Service Retirement and Disability Fund from the public (Federal Employees).
Agency Contributions, Civil Service Retirement and Disability Fund
Agency Contributions, Civil Service Retirement and Disability Fund
(Legislative proposal, not subject to PAYGO)
The President's 2018 Budget proposes to equalize the employee and employer share of the FERS normal cost rate to a 50/50 split
of a regular FERS employee on a phased-in approach spanning over six years. If enacted, this change would decrease the receipt
contributions to the Civil Service Retirement and Disability Fund from the Federal Government.
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
(Legislative proposal, not subject to PAYGO)
The President's 2018 Budget proposes to equalize the employee and employer share of the FERS normal cost rate to a 50/50 split
of a regular FERS employee on a phased-in approach spanning over six years. If enacted, this change would decrease the receipt
contributions to the Civil Service Retirement and Disability Fund from the United States Postal Service.
Civil Service Retirement and Disability Fund
Special and Trust Fund Receipts (in millions of dollars)
Identification code 024–8135–0–7–602
2016 actual
2017 est.
2018 est.
0100
Balance, start of year
864,516
879,824
894,880
Receipts:
Current law:
1110
Employee Contributions, Civil Service Retirement and Disability Fund
3,191
3,468
3,742
1110
District of Columbia Contributions, Civil Service Retirement and Disability Fund
29
21
20
1110
Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
631
635
630
1140
Agency Contributions, Civil Service Retirement and Disability Fund
276
1140
Agency Contributions, Civil Service Retirement and Disability Fund
26,083
26,528
26,740
1140
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
57
1140
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
3,413
3,610
3,715
1140
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
7
7
1140
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
–7
1140
Postal Service Amortization Payments, Civil Service Retirement and Disability Fund
1,478
1,478
1140
Postal Service Amortization Payments, Civil Service Retirement and Disability Fund
–1,478
1140
FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
466
401
340
1140
Treasury Interest, Civil Service Retirement and Disability Fund
27,722
25,458
25,024
1140
General Fund Payment to the Civil Service Retirement and Disability Fund
36,664
36,558
37,458
1140
Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
43
40
37
1199
Total current law receipts
98,242
98,204
98,039
Proposed:
1210
Employee Contributions, Civil Service Retirement and Disability Fund
1,719
1999
Total receipts
98,242
98,204
99,758
2000
Total: Balances and receipts
962,758
978,028
994,638
Appropriations:
Current law:
2101
Civil Service Retirement and Disability Fund
–95
–96
–103
2101
Civil Service Retirement and Disability Fund
–98,148
–96,640
–97,943
2103
Civil Service Retirement and Disability Fund
–4
–4
–4
2132
Civil Service Retirement and Disability Fund
4
4
2134
Civil Service Retirement and Disability Fund
15,309
13,588
11,690
2199
Total current law appropriations
–82,934
–83,148
–86,360
Proposed:
2201
Civil Service Retirement and Disability Fund
8,889
2234
Civil Service Retirement and Disability Fund
–7,965
2299
Total proposed appropriations
924
2999
Total appropriations
–82,934
–83,148
–85,436
5099
Balance, end of year
879,824
894,880
909,202
Program and Financing (in millions of dollars)
Identification code 024–8135–0–7–602
2016 actual
2017 est.
2018 est.
Obligations by program activity:
0001
Annuities
82,460
82,724
85,959
0002
Refunds and death claims
330
328
294
0003
Administration - operations
138
90
96
0004
Transfer to MSPB
2
2
2
0005
Administration - OIG
4
4
5
0900
Total new obligations, unexpired accounts
82,934
83,148
86,356
Budgetary resources:
Budget authority:
Appropriations, discretionary:
1101
Appropriation (special or trust fund)
95
96
103
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
98,148
96,640
97,943
1203
Appropriation (previously unavailable)
4
4
4
1232
Appropriations and/or unobligated balance of appropriations temporarily reduced
–4
–4
1234
Appropriations precluded from obligation
–15,309
–13,588
–11,690
1260
Appropriations, mandatory (total)
82,839
83,052
86,257
1900
Budget authority (total)
82,934
83,148
86,360
1930
Total budgetary resources available
82,934
83,148
86,360
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
4
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
7,370
7,348
7,493
3010
New obligations, unexpired accounts
82,934
83,148
86,356
3020
Outlays (gross)
–82,956
–83,003
–86,062
3050
Unpaid obligations, end of year
7,348
7,493
7,787
Memorandum (non-add) entries:
3100
Obligated balance, start of year
7,370
7,348
7,493
3200
Obligated balance, end of year
7,348
7,493
7,787
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
95
96
103
Outlays, gross:
4010
Outlays from new discretionary authority
68
96
103
4011
Outlays from discretionary balances
30
4020
Outlays, gross (total)
98
96
103
Mandatory:
4090
Budget authority, gross
82,839
83,052
86,257
Outlays, gross:
4100
Outlays from new mandatory authority
75,518
75,615
77,892
4101
Outlays from mandatory balances
7,340
7,292
8,067
4110
Outlays, gross (total)
82,858
82,907
85,959
4180
Budget authority, net (total)
82,934
83,148
86,360
4190
Outlays, net (total)
82,956
83,003
86,062
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
731,267
887,161
902,349
5001
Total investments, EOY: Federal securities: Par value
887,161
902,349
914,330
Summary of Budget Authority and Outlays (in millions of dollars)
2016 actual
2017 est.
2018 est.
Enacted/requested:
Budget Authority
82,934
83,148
86,360
Outlays
82,956
83,003
86,062
Legislative proposal, subject to PAYGO:
Budget Authority
–924
Outlays
–867
Total:
Budget Authority
82,934
83,148
85,436
Outlays
82,956
83,003
85,195
The Civil Service Retirement and Disability Fund (CSRDF) is the oldest and largest of the four trust funds administered by
the Office of Personnel Management. The fund is financed and structured very differently from the other three trust funds.
It is characterized by permanent indefinite budget authority. Budget authority is the authority to incur obligations and pay
expenses which become available to an agency during any fiscal year. Once approved, permanent budget authority is permanently
available for all future years. Indefinite budget authority is used when the precise amount of budget authority required cannot
be forecast in advance and must thus be determined at some future point in time (e.g., when actual receipts and expenses become
known).
The CSRDF covers two Federal civilian retirement systems: the Civil Service Retirement System (CSRS) established on May 22,
1920, and the Federal Employees Retirement System (FERS) established on June 6, 1986. The Retirement Fund is a single plan
even though there are two different benefit tiers and funding methods. CSRS is basically a defined benefit plan, covering
Federal employees hired prior to 1984. CSRS participants do not participate in the Social Security system. FERS is a three-tiered
pension program that uses Social Security as a base, provides an additional basic benefit, and includes a thrift savings plan.
FERS covers employees hired after 1983 and formerly CSRS-covered employees who elected to join FERS.
The Budget proposes that the United States Patent and Trademark Office (PTO) continue to fund the full cost for retirement
benefits for PTO's employees covered under CSRS.
Financing.— CSRS has been financed under a statutory funding method passed by the Congress in 1969. This funding method is based on
the static economic assumptions of no future inflation, no future general schedule salary increases, and a 5.0 percent interest
rate. Under CSRS, regular employees contribute 7.0 percent of pay. Law Enforcement Officers, Firefighters, and Congressional
employees contribute an extra 0.5 percent of pay, and Members of the Congress an extra 1.0 percent of pay. Non-United States
Postal Service (USPS) Agencies match the employee contributions. Also under the static funding method for CSRS, the Treasury
pays interest on any static unfunded liabilities that are not being financed by USPS. The Treasury also makes payments to
amortize, over a 30-year period, any increases in the static unfunded liability due to salary increases for Non-USPS employees
that occurred during the year, and pays for the cost of any benefits attributable to military service for both USPS and Non-USPS
employees that were paid out during the year.
FERS is funded under a dynamic entry age normal funding method. Employees and agencies together contribute the full amount
of the dynamic normal cost rate. The normal cost rate is for the defined benefit plan only, and does not include the cost
of Social Security or the Thrift Plan. FERS regular employees contribute a percentage of salary that is equal to the contribution
rate for CSRS employees—7.0 percent, as set forth above, less the 6.2 percent tax rate under the Old Age, Survivors and Disability
Insurance portion of Social Security. Under FERS, the dynamic normal cost rates are as follows: for regular employees hired
before 2013, the rate is 14.5 percent of pay (employee's share, 0.8 percent and employer's share, 13.7 percent); for regular
employees hired during 2013 (known as FERS RAE/Revised Annuity Employee), the rate is 15.0 percent of pay (employee's share,
3.1 percent and employer's share, 11.9 percent); the Bipartisan Budget Act of 2013 included a provision to increase the normal
cost rate of employee's contribution to FERS for individuals hired after 2013 and to maintain the employer's contribution
rate at its current normal cost rate. Any contributions in excess of the amount necessary to satisfy FERS normal cost percentage
will be credited to the assets of the fund, thereby reducing the unfunded liability. For regular employees hired after 2013
(known as FERS FRAE/Further Revised Annuity Employee), the rate is 15.1 percent of pay (employee's share 4.4 percent and employer's
share, 11.9 percent).
Under the Postal Accountability and Enhancement Act of 2006 (P.L. 109–435), USPS must make annual amortization payments beginning
in 2017 to reduce any unfunded liability (UFL) for its obligations under CSRS. These payments, along with similar amortization
payments for UFL in FERS are paid to CSRDF.
2016 actual
2017 est.
2018 est.
Active employees
2,550,059
2,522,000
2,495,000
Annuitants:
Employees
2,106,411
2,127,000
2,149,000
Survivors
545,404
538,000
531,000
Total, annuitants
2,651,815
2,665,000
2,680,000
Status of Funds (in millions of dollars)
Identification code 024–8135–0–7–602
2016 actual
2017 est.
2018 est.
Unexpended balance, start of year:
0100
Balance, start of year
871,886
887,172
902,373
0999
Total balance, start of year
871,886
887,172
902,373
Cash income during the year:
Current law:
Receipts:
1110
Employee Contributions, Civil Service Retirement and Disability Fund
3,191
3,468
3,742
1110
District of Columbia Contributions, Civil Service Retirement and Disability Fund
29
21
20
1110
Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
631
635
630
1150
FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
466
401
340
1150
Treasury Interest, Civil Service Retirement and Disability Fund
27,722
25,458
25,024
1160
Agency Contributions, Civil Service Retirement and Disability Fund
276
1160
Agency Contributions, Civil Service Retirement and Disability Fund
26,083
26,528
26,740
1160
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
57
1160
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
3,413
3,610
3,715
1160
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
7
1160
Postal Service Amortization Payments, Civil Service Retirement and Disability Fund
1,478
1160
General Fund Payment to the Civil Service Retirement and Disability Fund
36,664
36,558
37,458
1160
Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
43
40
37
1199
Income under present law
98,242
98,204
98,039
Proposed:
1210
Employee Contributions, Civil Service Retirement and Disability Fund
1,719
Offsetting governmental receipts:
1260
Agency Contributions, Civil Service Retirement and Disability Fund
1260
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
1299
Income proposed
1,719
1999
Total cash income
98,242
98,204
99,758
Cash outgo during year:
Current law:
2100
Civil Service Retirement and Disability Fund [027–00–8135–0]
–82,956
–83,003
–86,062
2199
Outgo under current law
–82,956
–83,003
–86,062
Proposed:
2200
Civil Service Retirement and Disability Fund
867
2299
Outgo under proposed legislation
867
2999
Total cash outgo (-)
–82,956
–83,003
–85,195
Surplus or deficit::
3110
Excluding interest
–12,902
–10,658
–10,801
3120
Interest
28,188
25,859
25,364
3199
Subtotal, surplus or deficit
15,286
15,201
14,563
3999
Total change in fund balance
15,286
15,201
14,563
Unexpended balance, end of year::
4100
Uninvested balance (net), end of year
11
24
2,606
4200
Civil Service Retirement and Disability Fund
887,161
902,349
914,330
4999
Total balance, end of year
887,172
902,373
916,936
Object Classification (in millions of dollars)
Identification code 024–8135–0–7–602
2016 actual
2017 est.
2018 est.
Direct obligations:
25.2
Other services from non-Federal sources
144
96
103
42.0
Insurance claims and indemnities
82,460
82,724
85,959
44.0
Refunds and death claims
330
328
294
99.9
Total new obligations, unexpired accounts
82,934
83,148
86,356
Civil Service Retirement and Disability Fund
(Legislative proposal, subject to PAYGO)
Program and Financing (in millions of dollars)
Identification code 024–8135–4–7–602
2016 actual
2017 est.
2018 est.
Obligations by program activity:
0001
Annuities
–924
0900
Total new obligations, unexpired accounts (object class 42.0)
–924
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
–8,889
1234
Appropriations precluded from obligation
7,965
1260
Appropriations, mandatory (total)
–924
1930
Total budgetary resources available
–924
Change in obligated balance:
Unpaid obligations:
3010
New obligations, unexpired accounts
–924
3020
Outlays (gross)
867
3050
Unpaid obligations, end of year
–57
Memorandum (non-add) entries:
3200
Obligated balance, end of year
–57
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
–924
Outlays, gross:
4100
Outlays from new mandatory authority
–867
4180
Budget authority, net (total)
–924
4190
Outlays, net (total)
–867
The President's 2018 Budget proposes four potential legislative changes to the Civil Service Retirement and Disability Fund
(CSRDF) in order to generate Government-wide savings: 1) Utilize a high-5 average salary instead of a high-3 in the computation
of new Federal Employee Retirement System (FERS) annuities; 2) Eliminate the annuity supplement for all new FERS retirees;
3) Eliminate the Cost of Living Adjustment (COLA) for FERS retirees and reduce the COLA for Civil Service Retirement System
retirees by 0.5 percent; and 4) equalize the employee and employer share of the FERS normal cost rate to a 50/50 split of
a regular FERS employee on a phased-in approach spanning over six years. If enacted, these changes would reduce the amount
of outlays from the CSRDF for annuity payments, and transfer more of the cost of financing these benefits to employees.
Employees Life Insurance Fund
Program and Financing (in millions of dollars)
Identification code 024–8424–0–8–602
2016 actual
2017 est.
2018 est.
Obligations by program activity:
0801
Insurance Payments
2,995
3,066
3,115
0802
Insurance Payments Pay Raise Impact
13
0804
Administration—OPM & OIG
4
4
5
0805
Administration—long term care
1
1
1
0900
Total new obligations (object class 25.2)
3,000
3,071
3,134
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
43,254
44,167
45,626
Budget authority:
Spending authority from offsetting collections, discretionary:
1700
Collected
4
4
5
Spending authority from offsetting collections, mandatory:
1800
Collected
4,090
4,210
4,454
1800
Collected with Pay Raise Impact
32
1801
Change in uncollected payments, Federal sources
–181
316
5
1801
Change in uncollected payments, Federal sources - Pay Raise Impact
4
1850
Spending auth from offsetting collections, mand (total)
3,909
4,526
4,495
1900
Budget authority (total)
3,913
4,530
4,500
1930
Total budgetary resources available
47,167
48,697
50,126
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
44,167
45,626
46,992
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
939
959
1,042
3010
New obligations, unexpired accounts
3,000
3,071
3,134
3020
Outlays (gross)
–2,980
–2,988
–3,063
3050
Unpaid obligations, end of year
959
1,042
1,113
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–252
–71
–387
3070
Change in uncollected pymts, Fed sources, unexpired
181
–316
–9
3090
Uncollected pymts, Fed sources, end of year
–71
–387
–396
Memorandum (non-add) entries:
3100
Obligated balance, start of year
687
888
655
3200
Obligated balance, end of year
888
655
717
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
4
4
5
Outlays, gross:
4010
Outlays from new discretionary authority
3
4
5
4011
Outlays from discretionary balances
1
4020
Outlays, gross (total)
4
4
5
Mandatory:
4090
Budget authority, gross
3,909
4,526
4,495
Outlays, gross:
4100
Outlays from new mandatory authority
2,045
2,254
2,308
4101
Outlays from mandatory balances
931
730
750
4110
Outlays, gross (total)
2,976
2,984
3,058
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–556
–550
–558
4120
Federal sources with Pay Raise Impact
–7
4121
Interest on Federal securities
–806
–659
–848
4123
Non-Federal sources
–2,732
–3,005
–3,057
4123
Non-Federal sources with Pay Raise Impact
–21
4130
Offsets against gross budget authority and outlays (total)
–4,094
–4,214
–4,491
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
181
–316
–9
4160
Budget authority, net (mandatory)
–4
–4
–5
4170
Outlays, net (mandatory)
–1,118
–1,230
–1,433
4180
Budget authority, net (total)
4190
Outlays, net (total)
–1,114
–1,226
–1,428
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
43,958
45,167
46,375
5000
Total investments, SOY: Federal securities: Par value
18
5001
Total investments, EOY: Federal securities: Par value
45,167
46,375
47,766
5001
Total investments, EOY: Federal securities: Par value with Pay Raise Impact
18
58
This fund finances payments to private insurance companies for Federal Employees' Group Life Insurance and expenses of the
Office of Personnel Management in administering the program.
The Administration proposes that the United States Patent and Trademark Office (PTO) will fund the accruing costs associated
with post-retirement life insurance benefits for PTO's employees.
Budget program.—The status of the basic (regular and optional) life insurance program on September 30 is as follows:
2016 act.
2017 est.
2018 est.
Life insurance in force (in billions of dollars):
On active employees
734.8
731.2
727.7
On retired employees
97.9
97.3
96.7
Total
832.7
828.5
824.4
Number of participants (in thousands):
Active employees
2,404
2,414
2,425
Annuitants
1,574
1,548
1,522
Total
3,978
3,962
3,947
Financing.—Non-United States Postal Service employees and all retirees under 65 pay two-thirds of the premium costs for Basic coverage;
agencies pay the remaining third. Optional and certain post-retirement Basic coverages are paid entirely by enrollees. The
status of the reserves at the end of the year is as follows:
Status of Reserves
2016 act.
2017 est.
2018 est.
Held in reserve (in millions of dollars):
Contingency reserve
690
690
690
Beneficial association program reserve
0
0
0
U.S. Treasury reserve
44,168
45,916
47,281
Total reserves
44,858
46,606
47,971
Employees and Retired Employees Health Benefits Funds
Program and Financing (in millions of dollars)
Identification code 024–9981–0–8–551
2016 actual
2017 est.
2018 est.
Obligations by program activity:
0801
Benefit payments
50,033
52,271
55,619
0802
Payments from OPM contingency reserve
220
300
300
0803
Government payment for annuitants (1960 Act)
1
1
0804
Administration (OPM and OIG)
48
49
51
0806
Administration - dental and vision program
14
7
6
0900
Total new obligations (object class 25.6)
50,315
52,628
55,977
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
20,775
21,280
22,279
Budget authority:
Spending authority from offsetting collections, discretionary:
1700
Collected
50
49
51
Spending authority from offsetting collections, mandatory:
1800
Collected
50,697
53,451
56,521
1801
Change in uncollected payments, Federal sources
73
126
134
1802
Offsetting collections (previously unavailable)
1
1
1823
New and/or unobligated balance of spending authority from offsetting collections temporarily reduced
–1
1850
Spending auth from offsetting collections, mand (total)
50,770
53,578
56,655
1900
Budget authority (total)
50,820
53,627
56,706
1930
Total budgetary resources available
71,595
74,907
78,985
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
21,280
22,279
23,008
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
4,392
4,624
4,642
3010
New obligations, unexpired accounts
50,315
52,628
55,977
3020
Outlays (gross)
–50,083
–52,610
–55,920
3050
Unpaid obligations, end of year
4,624
4,642
4,699
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–2,142
–2,215
–2,341
3070
Change in uncollected pymts, Fed sources, unexpired
–73
–126
–134
3090
Uncollected pymts, Fed sources, end of year
–2,215
–2,341
–2,475
Memorandum (non-add) entries:
3100
Obligated balance, start of year
2,250
2,409
2,301
3200
Obligated balance, end of year
2,409
2,301
2,224
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
50
49
51
Outlays, gross:
4010
Outlays from new discretionary authority
32
49
51
4011
Outlays from discretionary balances
14
4020
Outlays, gross (total)
46
49
51
Mandatory:
4090
Budget authority, gross
50,770
53,578
56,655
Outlays, gross:
4100
Outlays from new mandatory authority
45,682
47,777
51,075
4101
Outlays from mandatory balances
4,355
4,784
4,794
4110
Outlays, gross (total)
50,037
52,561
55,869
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal Sources
–35,483
–37,398
–39,418
4121
Interest on Federal securities
–446
–157
–204
4123
Non-Federal sources
–14,818
–15,945
–16,950
4130
Offsets against gross budget authority and outlays (total)
–50,747
–53,500
–56,572
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
–73
–126
–134
4160
Budget authority, net (mandatory)
–50
–48
–51
4170
Outlays, net (mandatory)
–710
–939
–703
4180
Budget authority, net (total)
1
4190
Outlays, net (total)
–664
–890
–652
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
23,021
23,729
24,580
5001
Total investments, EOY: Federal securities: Par value
23,729
24,580
25,232
5090
Unexpired unavailable balance, SOY: Offsetting collections
1
1
5092
Unexpired unavailable balance, EOY: Offsetting collections
1
This display combines the Federal Employees Health Benefit (FEHB) fund and the Retired Employees Health Benefits (REHB) fund.
The FEHB fund provides for the cost of health benefits for: 1) active employees; 2) employees who retired after June 1960,
or their survivors; 3) annuitants transferred from the REHB fund as authorized by Public Law 93–246; and 4) tribal organizations.
In 2016, the Office of Personnel Management (OPM) began offering a Self Plus One enrollment tier within the FEHB as enacted
by the Bipartisan Budget Act of 2013.
The REHB fund, created by the Retired Federal Employees Health Benefits Act of 1960, provides for: 1) the cost of health benefits
for retired employees and survivors who were enrolled in a Government-sponsored uniform health benefits plan; 2) the contribution
to retired employees and survivors who retain or purchase private health insurance; and 3) expenses of OPM in administering
the program.
Budget program.—The balance of the FEHB fund is available for payments without fiscal year limitation. Numbers of participants at the end
of each fiscal year are as follows:
2016 actual
2017 est.
2018 est.
Active employees
2,111,000
2,111,000
2,111,000
USPS active employees (non-add)
432,214
432,000
432,000
Annuitants
1,925,400
2,133,000
2,154,000
Tribal Organizations
19,413
19,413
19,413
Total
4,055,813
4,263,413
4,284,413
In determining a biweekly subscription rate to cover program costs, one percent is added for administrative expenses and three
percent is added for a contingency reserve held by OPM for each carrier. OPM is authorized to transfer unused administrative
reserve funds to the contingency reserve.
The REHB fund is available without fiscal year limitation. The amounts contributed by the Government are paid into the fund
from annual appropriations. The number of participants at the end of each fiscal year are as follows:
2016 actual
2017 est.
2018 est.
Uniform plan
65
54
44
Private plans
139
114
94
Total
204
168
138
Financing.—The funds are financed by: 1) withholdings from active employees and annuitants; 2) agency contributions for active employees;
3) Government contributions for annuitants appropriated to OPM; and 4) contributions made by the United States Postal Service
in accordance with the provisions of Public Law 101–508.
Funds made available to carriers but not used to pay claims in the current period are carried forward as special reserves
for use in subsequent periods. OPM maintains a contingency reserve, funded by employee and Government contributions, which
may be used to defray future cost increases or provide increased benefits. OPM makes payments to carriers from this reserve
whenever carrier-held reserves fall below levels prescribed by OPM regulations or when carriers can demonstrate good cause
such as unexpected claims experience or variations from expected community rates.
The Budget proposes that the United States Patent and Trademark Office continue to fund the accruing costs associated with
post-retirement health benefits for its employees.
Status of Funds (in millions of dollars)
Identification code 024–9981–0–8–551
2016 actual
2017 est.
2018 est.
Unexpended balance, start of year:
0100
Balance, start of year
23,026
23,690
24,580
0999
Total balance, start of year
23,026
23,690
24,580
Cash income during the year:
Current law:
Receipts:
1130
Employees and Retired Employees Health Benefits Funds
14,818
15,945
16,950
1150
Employees and Retired Employees Health Benefits Funds
446
157
204
1160
Employees and Retired Employees Health Benefits Funds
35,483
37,398
39,418
1199
Income under present law
50,747
53,500
56,572
1999
Total cash income
50,747
53,500
56,572
Cash outgo during year:
Current law:
2100
Employees and Retired Employees Health Benefits Funds [027–00–9981–0]
–50,083
–52,610
–55,920
2199
Outgo under current law
–50,083
–52,610
–55,920
2999
Total cash outgo (-)
–50,083
–52,610
–55,920
Surplus or deficit::
3110
Excluding interest
218
733
448
3120
Interest
446
157
204
3199
Subtotal, surplus or deficit
664
890
652
3999
Total change in fund balance
664
890
652
Unexpended balance, end of year::
4100
Uninvested balance (net), end of year
–39
4200
Employees and Retired Employees Health Benefits Funds
23,729
24,580
25,232
4999
Total balance, end of year
23,690
24,580
25,232
Employees and Retired Employees Health Benefits Funds
(Legislative proposal, subject to PAYGO)
The President's 2018 Budget includes a package of proposals that reduce the costs of medical liability.
General and Administrative Provisions
GENERAL FUND RECEIPT ACCOUNT
(in millions of dollars)
2016 actual
2017 est.
2018 est.
Offsetting receipts from the public:
024–322000
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts: Enacted/requested
7
2
2
General Fund Offsetting receipts from the public
7
2
2