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

             <h1>OFFICE OF PERSONNEL MANAGEMENT

             </h1>

          OFFICE OF PERSONNEL MANAGEMENT

          Federal Funds
             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, $132,172,000, of which $639,018 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 $14,000,000 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
                $133,483,000 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 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 024–0100–0–1–805
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Employee Services
                      30
                      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
                      20
                      29
                      35

                      0005
                      Executive Services
                      3
                      3
                      12

                      0006
                      Planning & Policy Analysis
                      9
                      10
                      8

                      0007
                      Health and Insurance
                      10
                      11
                      3

                      0009
                      Administrative Services and Centrally Financed
                      20
                      20
                      20

                      0100
                      Total direct program
                      108
                      118
                      132

                      0799
                      Total direct obligations
                      108
                      118
                      132

                      0801
                      Trust Fund activity
                      323
                      139
                      134

                      0900
                      Total new obligations, unexpired accounts
                      431
                      257
                      266

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      20
                      17
                      17

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      119
                      118
                      132

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      282
                      139
                      134

                      1701
                      Change in uncollected payments, Federal sources
                      47

                      1750
                      Spending auth from offsetting collections, disc (total)
                      329
                      139
                      134

                      1900
                      Budget authority (total)
                      448
                      257
                      266

                      1930
                      Total budgetary resources available
                      468
                      274
                      283

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –20

                      –14

                      1941
                      Unexpired unobligated balance, end of year
                      17
                      17
                      3

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      87
                      106
                      25

                      3010
                      New obligations, unexpired accounts
                      431
                      257
                      266

                      3020
                      Outlays (gross)
                      –409
                      –338
                      –265

                      3041
                      Recoveries of prior year unpaid obligations, expired
                      –3

                      3050
                      Unpaid obligations, end of year
                      106
                      25
                      26

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –119
                      –113
                      –113

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –47

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      53

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –113
                      –113
                      –113

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      –32
                      –7
                      –88

                      3200
                      Obligated balance, end of year
                      –7
                      –88
                      –87

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      448
                      257
                      266

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      338
                      242
                      249

                      4011
                      Outlays from discretionary balances
                      71
                      96
                      16

                      4020
                      Outlays, gross (total)
                      409
                      338
                      265

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –327
                      –139
                      –134

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –47

                      4052
                      Offsetting collections credited to expired accounts
                      45

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

                      4070
                      Budget authority, net (discretionary)
                      119
                      118
                      132

                      4080
                      Outlays, net (discretionary)
                      82
                      199
                      131

                      4180
                      Budget authority, net (total)
                      119
                      118
                      132

                      4190
                      Outlays, net (total)
                      82
                      199
                      131

             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 2019 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. It 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.

             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
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      47
                      55
                      53

                      11.3
                      Other than full-time permanent
                      1

                      11.5
                      Other personnel compensation
                      1

                      11.9
                      Total personnel compensation
                      49
                      55
                      53

                      12.1
                      Civilian personnel benefits
                      16
                      18
                      17

                      21.0
                      Travel and transportation of persons
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges
                      16
                      18
                      26

                      25.2
                      Other services from non-Federal sources
                      25
                      23
                      35

                      31.0
                      Equipment
                      1
                      3

                      99.0
                      Direct obligations
                      108
                      118
                      132

                      99.0
                      Reimbursable obligations
                      323
                      139
                      134

                      99.9
                      Total new obligations, unexpired accounts
                      431
                      257
                      266

          Employment Summary

                      Identification code 024–0100–0–1–805
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      869
                      960
                      810

                      2001
                      Reimbursable civilian full-time equivalent employment
                      1,081
                      851
                      827

             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
                $25,265,000 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 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
             budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
             The amounts included for 2018 reflect the annualized level provided by the continuing resolution.

          Program and Financing (in millions of dollars)

                      Identification code 024–0400–0–1–805
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

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

                      0801
                      Office of Inspector General (Reimbursable)
                      24
                      25
                      25

                      0900
                      Total new obligations, unexpired accounts
                      29
                      30
                      30

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1100
                      Appropriation
                      5
                      5
                      5

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      20
                      25
                      25

                      1701
                      Change in uncollected payments, Federal sources
                      5

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

                      1900
                      Budget authority (total)
                      30
                      30
                      30

                      1930
                      Total budgetary resources available
                      30
                      30
                      30

                      Memorandum (non-add) entries:

                      1940
                      Unobligated balance expiring
                      –1

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4
                      6
                      1

                      3010
                      New obligations, unexpired accounts
                      29
                      30
                      30

                      3020
                      Outlays (gross)
                      –27
                      –35
                      –29

                      3050
                      Unpaid obligations, end of year
                      6
                      1
                      2

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –7
                      –9
                      –9

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –5

                      3071
                      Change in uncollected pymts, Fed sources, expired
                      3

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –9
                      –9
                      –9

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      –3
                      –3
                      –8

                      3200
                      Obligated balance, end of year
                      –3
                      –8
                      –7

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      30
                      30
                      30

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      25
                      29
                      29

                      4011
                      Outlays from discretionary balances
                      2
                      6

                      4020
                      Outlays, gross (total)
                      27
                      35
                      29

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4030
                      Federal sources
                      –22
                      –25
                      –25

                      Additional offsets against gross budget authority only:

                      4050
                      Change in uncollected pymts, Fed sources, unexpired
                      –5

                      4052
                      Offsetting collections credited to expired accounts
                      2

                      4060
                      Additional offsets against budget authority only (total)
                      –3

                      4070
                      Budget authority, net (discretionary)
                      5
                      5
                      5

                      4080
                      Outlays, net (discretionary)
                      5
                      10
                      4

                      4180
                      Budget authority, net (total)
                      5
                      5
                      5

                      4190
                      Outlays, net (total)
                      5
                      10
                      4

             This appropriation funds agency-wide audits, investigations, evaluations, and administrative sanctions which help to prevent
                and detect fraud, waste, abuse, and mismanagement. During 2017, the Office of the Inspector General (OIG) activities resulted
                in positive financial impacts of over $29 million to the programs managed by the U.S. Office of Personnel Management (OPM).

             The OIG's Office of Audits conducts audits of agency programs and operations, although the majority of its work is in the
                Federal Employees Health Benefits Program (FEHBP), auditing participating health carriers and the pharmacy benefit managers
                they contract with. The Office of Audits issued 46 audit reports in 2017, with questioned costs totaling over $52 million.
                Other key programs the Office of Audits focuses on include employee benefit programs such as the Federal retirement program,
                the Federal Employees' Group Life Insurance Program, the Federal Employee Dental and Vision Insurance Program, the Federal
                Long Term Care Insurance Program, and the Federal Flexible Spending Accounts for Federal employees. The OIG also conducts
                information systems audits that cover general and application controls and security within the agency's information systems
                and programs as well as agency contractor systems, such as those of FEHBP participating carriers. One key project the OIG
                continues to provide oversight for is OPM's agency-wide information technology (IT) infrastructure project, including data
                center consolidation and potential mainframe migrations. Congress has expressed interest in the oversight of this project,
                as it is essential to the IT security posture of the agency, its systems, and the highly sensitive data contained in these
                systems. The Office of Audits also conducts audits of the National Background Investigations Bureau (NBIB) and other revolving
                fund programs and operations, and is responsible for the oversight of the agency financial system audit conducted by an independent
                public accounting firm.

             The OIG's 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. In 2017, the Office of Investigations' activities
                led to 71 arrests, 110 indictments/informations, 50 criminal convictions, and 858 suspensions or debarments within the FEHBP.
                In addition, the Office of Investigations joint efforts with the U.S. Department of Justice (DOJ) and other Federal, state,
                and local law enforcement agencies resulted in collected fines/penalties/forfeitures to the Federal Government totaling over
                $260 million. Based on the evidence gathered during 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 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.

             The 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 January 2014, the Congress passed the OPM IG Act (P.L. 113–80). This legislation has provided the required resources to
                fund the OIG for administrative expenses to audit, investigate, and provide other oversight of the activities of the OPM revolving
                fund programs and operations.

          Object Classification (in millions of dollars)

                      Identification code 024–0400–0–1–805
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      11.1
                      Personnel compensation: Full-time permanent
                      3
                      3
                      3

                      12.1
                      Civilian personnel benefits
                      1
                      1
                      1

                      23.3
                      Communications, utilities, and miscellaneous charges

                      1
                      1

                      99.0
                      Direct obligations
                      4
                      5
                      5

                      99.0
                      Reimbursable obligations
                      25
                      25
                      25

                      99.9
                      Total new obligations, unexpired accounts
                      29
                      30
                      30

          Employment Summary

                      Identification code 024–0400–0–1–805
                      2017 actual
                      2018 est.
                      2019 est.

                      1001
                      Direct civilian full-time equivalent employment
                      20
                      20
                      20

                      2001
                      Reimbursable civilian full-time equivalent employment
                      116
                      132
                      134

             Government Payment for Annuitants, Employees Health Benefits

             Program and Financing (in millions of dollars)

                      Identification code 024–0206–0–1–551
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Government contribution for annuitants benefits (1959 Act)
                      12,654
                      12,916
                      13,641

                      0002
                      Government contribution for annuitants benefits (1960 Act)

                      1
                      1

                      0900
                      Total new obligations, unexpired accounts (object class 13.0)
                      12,654
                      12,917
                      13,642

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      12,654
                      12,917
                      13,642

                      1930
                      Total budgetary resources available
                      12,654
                      12,917
                      13,642

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      1,351
                      1,389
                      1,389

                      3010
                      New obligations, unexpired accounts
                      12,654
                      12,917
                      13,642

                      3020
                      Outlays (gross)
                      –12,616
                      –12,917
                      –13,642

                      3050
                      Unpaid obligations, end of year
                      1,389
                      1,389
                      1,389

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      1,351
                      1,389
                      1,389

                      3200
                      Obligated balance, end of year
                      1,389
                      1,389
                      1,389

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      12,654
                      12,917
                      13,642

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      11,265
                      11,597
                      12,444

                      4101
                      Outlays from mandatory balances
                      1,351
                      1,320
                      1,198

                      4110
                      Outlays, gross (total)
                      12,616
                      12,917
                      13,642

                      4180
                      Budget authority, net (total)
                      12,654
                      12,917
                      13,642

                      4190
                      Outlays, net (total)
                      12,616
                      12,917
                      13,642

             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.

                         2017 actual
                         2018 est.
                         2019 est.

                         Annuitants:

                         FEHB
                         1,924,754
                         1.945,000
                         1,966,000

                         USPS annuitants (non-add)
                         431,567
                         431,711
                         431,711

                         REHB
                         163
                         168
                         111

                         Total, annuitants
                         1,924,917
                         1,945,134
                         1,966,111

             Government Payment for Annuitants, Employees Health Benefits

             (Legislative proposal, subject to PAYGO)
             The President's 2019 Budget includes a package of proposals that will improve program efficiency, introduce more accountability
                and increase competition and choice: 1) Medical Liability Reform would potentially reduce the costs of medical liability and
                lower insurance premiums of the Federal Employee Health Benefit (FEHB) Program; and 2) Modifying the Federal government contribution
                rate for premiums to base it on a plan's score from the FEHB Plan Performance Assessment would improve healthcare quality
                and affordability within the program. The enactment of the proposals in 2019 will not begin to impact program financials until
                2021.

             Government Payment for Annuitants, Employee Life Insurance

             Program and Financing (in millions of dollars)

                      Identification code 024–0500–0–1–602
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Government Payment for Annuitants, Employee Life Insurance (Direct)
                      43
                      44
                      45

                      0900
                      Total new obligations (object class 25.2)
                      43
                      44
                      45

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      43
                      44
                      45

                      1930
                      Total budgetary resources available
                      43
                      44
                      45

                      Change in obligated balance:

                      Unpaid obligations:

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

                      3010
                      New obligations, unexpired accounts
                      43
                      44
                      45

                      3020
                      Outlays (gross)
                      –43
                      –44
                      –45

                      3050
                      Unpaid obligations, end of year
                      5
                      5
                      5

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      5
                      5
                      5

                      3200
                      Obligated balance, end of year
                      5
                      5
                      5

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      43
                      44
                      45

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      37
                      38
                      39

                      4101
                      Outlays from mandatory balances
                      6
                      6
                      6

                      4110
                      Outlays, gross (total)
                      43
                      44
                      45

                      4180
                      Budget authority, net (total)
                      43
                      44
                      45

                      4190
                      Outlays, net (total)
                      43
                      44
                      45

             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
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0002
                      Payment of Government share of retirement costs
                      15,050
                      14,900
                      14,700

                      0003
                      Transfers for interest on unfunded liability and payment of military service annuities
                      25,534
                      25,700
                      26,500

                      0005
                      Spouse equity payment
                      52
                      53
                      53

                      0900
                      Total new obligations, unexpired accounts
                      40,636
                      40,653
                      41,253

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1200
                      Appropriation
                      25,534
                      25,700
                      26,500

                      1200
                      Appropriation
                      15,102
                      14,953
                      14,753

                      1260
                      Appropriations, mandatory (total)
                      40,636
                      40,653
                      41,253

                      1930
                      Total budgetary resources available
                      40,636
                      40,653
                      41,253

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      40,636
                      40,653
                      41,253

                      3020
                      Outlays (gross)
                      –40,636
                      –40,653
                      –41,253

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      40,636
                      40,653
                      41,253

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      40,636
                      40,653
                      41,253

                      4180
                      Budget authority, net (total)
                      40,636
                      40,653
                      41,253

                      4190
                      Outlays, net (total)
                      40,636
                      40,653
                      41,253

             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 Fund's 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
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      12.1
                      Civilian personnel benefits
                      15,102
                      14,953
                      14,753

                      13.0
                      Benefits for former personnel
                      25,534
                      25,700
                      26,500

                      99.9
                      Total new obligations, unexpired accounts
                      40,636
                      40,653
                      41,253

             Flexible Benefits Plan Reserve

             Program and Financing (in millions of dollars)

                      Identification code 024–0800–0–1–805
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0801
                      FSA FEDS Risk Reserve
                      11
                      16
                      18

                      0900
                      Total new obligations (object class 25.6)
                      11
                      16
                      18

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      60
                      50
                      63

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      2
                      31
                      21

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

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1
                      29
                      21

                      1930
                      Total budgetary resources available
                      61
                      79
                      84

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      50
                      63
                      66

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4
                      4

                      3010
                      New obligations, unexpired accounts
                      11
                      16
                      18

                      3020
                      Outlays (gross)
                      –11
                      –20
                      –18

                      3050
                      Unpaid obligations, end of year
                      4

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      4
                      4

                      3200
                      Obligated balance, end of year
                      4

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1
                      29
                      21

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority

                      16
                      18

                      4101
                      Outlays from mandatory balances
                      11
                      4

                      4110
                      Outlays, gross (total)
                      11
                      20
                      18

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1
                      –1
                      –1

                      4123
                      Non-Federal sources
                      –1
                      –30
                      –20

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –2
                      –31
                      –21

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

                      4170
                      Outlays, net (mandatory)
                      9
                      –11
                      –3

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

                      4190
                      Outlays, net (total)
                      9
                      –11
                      –3

                      Memorandum (non-add) entries:

                      5090
                      Unexpired unavailable balance, SOY: Offsetting collections
                      6
                      7
                      9

                      5092
                      Unexpired unavailable balance, EOY: Offsetting collections
                      7
                      9
                      9

             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. Cost mitigation is projected to continue at least through 2019.

             Postal Service Retiree Health Benefits Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 024–5391–0–2–551
                      2017 actual
                      2018 est.
                      2019 est.

                      0100
                      Balance, start of year
                      51,495
                      49,491
                      50,867

                      Receipts:

                      Current law:

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

                      3,681
                      3,858

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

                      –3,858

                      1140
                      Earnings on Investments, Postal Service Retiree Health Benefits Fund
                      1,437
                      1,340
                      1,316

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

                      –955
                      –955

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

                      955
                      955

                      1140
                      Surplus Contributions from Civil Service Retirement and Disability Fund, Postal Service Retiree Health Benefits Fund
                      9

                      1199
                      Total current law receipts
                      1,446
                      5,021
                      1,316

                      Proposed:

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

                      3,565

                      1999
                      Total receipts
                      1,446
                      5,021
                      4,881

                      2000
                      Total: Balances and receipts
                      52,941
                      54,512
                      55,748

                      Appropriations:

                      Current law:

                      2101
                      Postal Service Retiree Health Benefits Fund
                      –1,446
                      –5,021
                      –1,316

                      2103
                      Postal Service Retiree Health Benefits Fund
                      –2,004

                      –2,536

                      2134
                      Postal Service Retiree Health Benefits Fund

                      1,376

                      2199
                      Total current law appropriations
                      –3,450
                      –3,645
                      –3,852

                      2999
                      Total appropriations
                      –3,450
                      –3,645
                      –3,852

                      5099
                      Balance, end of year
                      49,491
                      50,867
                      51,896

          Program and Financing (in millions of dollars)

                      Identification code 024–5391–0–2–551
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Obligations to FEHB Fund
                      3,450
                      3,645
                      3,852

                      0900
                      Total new obligations (object class 13.0)
                      3,450
                      3,645
                      3,852

                      Budgetary resources:

                      Budget authority:

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      1,446
                      5,021
                      1,316

                      1203
                      Appropriation (previously unavailable)
                      2,004

                      2,536

                      1234
                      Appropriations precluded from obligation

                      –1,376

                      1260
                      Appropriations, mandatory (total)
                      3,450
                      3,645
                      3,852

                      1930
                      Total budgetary resources available
                      3,450
                      3,645
                      3,852

                      Change in obligated balance:

                      Unpaid obligations:

                      3010
                      New obligations, unexpired accounts
                      3,450
                      3,645
                      3,852

                      3020
                      Outlays (gross)
                      –3,450
                      –3,645
                      –3,852

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,450
                      3,645
                      3,852

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      3,450
                      3,645
                      3,852

                      4180
                      Budget authority, net (total)
                      3,450
                      3,645
                      3,852

                      4190
                      Outlays, net (total)
                      3,450
                      3,645
                      3,852

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      51,495
                      49,491
                      50,867

                      5001
                      Total investments, EOY: Federal securities: Par value
                      49,491
                      50,867
                      48,331

             The Postal Accountability and Enhancement Act (P.L. 109–435) created the Postal Service Retiree Health Benefits Fund to help
                fully fund 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 balances of this account. 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 not factored into the 40-year amortization schedule starting in 2017, but remain on
                USPS's financial statements in each year as outstanding liabilities. The 2019 Budget assumes USPS will continue to default
                on the statutorily required amortization payments in 2018 and beyond, and will not fully finance per capita accruing costs
                after 2018.

             Postal Service Retiree Health Benefits Fund

             (Legislative proposal, subject to PAYGO)
             Outlays from the Postal Service Retiree Health Benefits Fund would decrease under proposals in the 2019 Budget that impact
                the cost and cost sharing structure of health insurance in the Federal Employees Health Benefits Program (FEHBP). If these
                proposals are enacted in 2019, they will begin to financially impact the FEHBP, and thus the Postal Service Retiree Health
                Benefits Fund in 2021.

             Revolving Fund

             Program and Financing (in millions of dollars)

                      Identification code 024–4571–0–4–805
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0801
                      Human Resource Solutions
                      251
                      196
                      208

                      0802
                      National Background Investigations Bureau (NBIB)
                      1,151
                      1,446
                      1,368

                      0803
                      Human Resources Tools & Technology (HRTT)
                      55
                      54
                      55

                      0804
                      Enterprise Human Resources Integration
                      41
                      42
                      41

                      0805
                      USAJOBS
                      13
                      15
                      15

                      0807
                      Human Resource Line of Business (HRLoB)
                      1
                      3
                      3

                      0808
                      Inspector General Activities
                      2
                      2
                      3

                      0900
                      Total new obligations, unexpired accounts
                      1,514
                      1,758
                      1,693

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      863
                      1,124
                      1,121

                      1021
                      Recoveries of prior year unpaid obligations
                      38

                      1050
                      Unobligated balance (total)
                      901
                      1,124
                      1,121

                      Budget authority:

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      1,701
                      1,755
                      1,728

                      1801
                      Change in uncollected payments, Federal sources
                      36

                      1850
                      Spending auth from offsetting collections, mand (total)
                      1,737
                      1,755
                      1,728

                      1930
                      Total budgetary resources available
                      2,638
                      2,879
                      2,849

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      1,124
                      1,121
                      1,156

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      972
                      1,000
                      1,003

                      3010
                      New obligations, unexpired accounts
                      1,514
                      1,758
                      1,693

                      3020
                      Outlays (gross)
                      –1,448
                      –1,755
                      –1,690

                      3040
                      Recoveries of prior year unpaid obligations, unexpired
                      –38

                      3050
                      Unpaid obligations, end of year
                      1,000
                      1,003
                      1,006

                      Uncollected payments:

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

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –36

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –652
                      –652
                      –652

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      356
                      348
                      351

                      3200
                      Obligated balance, end of year
                      348
                      351
                      354

                      Budget authority and outlays, net:

                      Mandatory:

                      4090
                      Budget authority, gross
                      1,737
                      1,755
                      1,728

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      883
                      805
                      1,690

                      4101
                      Outlays from mandatory balances
                      565
                      950

                      4110
                      Outlays, gross (total)
                      1,448
                      1,755
                      1,690

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –1,701
                      –1,755
                      –1,728

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –36

                      4170
                      Outlays, net (mandatory)
                      –253

                      –38

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –253

                      –38

             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 (HRTT), and USAJOBS. The National Background Investigations Bureau (NBIB) became operational as of October
                1, 2016. NBIB has a strong national security focus, concentrating on its mission to provide effective, efficient, and secure
                background investigations for the Federal Government. Suitability Executive Agent (SuitEA) was established as a distinct program
                office within OPM in December 2016, to strengthen the effectiveness of suitability vetting across the Government by providing
                a focal point within OPM for leadership, process improvement, and modernization. Pursuant to Executive Order 13467, as amended,
                the OPM Director is the Suitability & Credentialing Executive Agent with specific Government-wide responsibilities. NBIB is
                a key strategic partner and provides data to support suitability program oversight as well as investigations to support suitability
                adjudicative operations. NBIB also collects the revolving funds used for SuitEA through background investigations pricing.

             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 and competitive, high quality Government-to-Government solutions designed to assist them in attracting and building
                a high quality public sector workforce, developing effectual leaders and achieving sustainable 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.

             USAJOBS is a centralized 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
                public 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.

             NBIB provides personnel background investigative services on a fee-for-service basis to assist its Federal agency customers
                in determining individuals' suitability and fitness for Federal civilian, military, and contract employment, eligibility for
                logical and physical access to agency systems and facilities, and eligibility to classified national security information.
                NBIB will focus on bolstering security and intergovernmental communications and innovating its business processes, information
                technology, and tools to allow for increased communication and information sharing.

             During FY 2018, the National Defense Authorization Act (NDAA) was enacted and states that the Secretary of Defense has the
                authority to conduct all types of background investigations and now mandates that by October 1, 2020, the Department of Defense
                (DOD) will assume responsibility for their background investigations according to the implementation plan that was developed
                pursuant to the NDAA of 2017. OPM (NBIB) is cooperating with the transition and is continuing to analyze and create scenarios
                as DOD's implementation plan becomes more definitive.

             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.

             HRLOB provides an essential leadership role in the consolidation of agency personnel action processing, benefits management,
                and payroll systems into HRLOB Shared Service Centers.

             The EHRD is comprised of two programs, the electronic Official Personnel Folder (eOPF) and Enterprise Human Resources Integration
                Data Warehouse (EHRIDW). These two programs support 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. NBIB offers its Federal customers investigations based
                on five tiers with an Expandable Focused Investigation model at each tier. The newly established tiered approach increases
                transparency and clarity into the type of investigation being completed. The price of each type of investigation varies based
                on the estimated fieldwork and time it will take to complete. Prices are determined and justified using a cost allocation
                model. The significant cost drivers that impact pricing considerations include Federal and contracted investigative fieldwork,
                third-party search fees, the accuracy of workload projections, policy changes, and major infrastructure upgrades. SuitEA and
                CredEA funding is factored into NBIB pricing and budgeted by the background investigation customers. 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 Shared Service Centers 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 2017, OPM's Revolving Fund businesses revenue total was $1.474 billion and the expenses total was $1.331
                billion which provided a net gain on operations of $143 million. The cumulative net position of the fund is a positive $173
                million.

          Object Classification (in millions of dollars)

                      Identification code 024–4571–0–4–805
                      2017 actual
                      2018 est.
                      2019 est.

                      Reimbursable obligations:

                      Personnel compensation:

                      11.1
                      Full-time permanent
                      270
                      335
                      348

                      11.5
                      Other personnel compensation
                      23
                      28
                      30

                      11.9
                      Total personnel compensation
                      293
                      363
                      378

                      12.1
                      Civilian personnel benefits
                      93
                      105
                      113

                      21.0
                      Travel and transportation of persons
                      24
                      26
                      28

                      23.1
                      Rental payments to GSA
                      20
                      17
                      20

                      23.3
                      Communications, utilities, and miscellaneous charges
                      49
                      40
                      47

                      24.0
                      Printing and reproduction
                      1
                      2
                      1

                      25.2
                      Other services from non-Federal sources
                      995
                      1,174
                      1,086

                      26.0
                      Supplies and materials
                      15
                      6
                      4

                      31.0
                      Equipment
                      24
                      25
                      16

                      99.9
                      Total new obligations, unexpired accounts
                      1,514
                      1,758
                      1,693

          Employment Summary

                      Identification code 024–4571–0–4–805
                      2017 actual
                      2018 est.
                      2019 est.

                      2001
                      Reimbursable civilian full-time equivalent employment
                      3,445
                      3,948
                      3,985

          Trust Funds
             Civil Service Retirement and Disability Fund

             Special and Trust Fund Receipts (in millions of dollars)

                      Identification code 024–8135–0–7–602
                      2017 actual
                      2018 est.
                      2019 est.

                      0100
                      Balance, start of year
                      879,824
                      897,661
                      915,956

                      Receipts:

                      Current law:

                      1110
                      Employee Contributions, Civil Service Retirement and Disability Fund
                      3,489
                      4,027
                      4,311

                      1110
                      District of Columbia Contributions, Civil Service Retirement and Disability Fund
                      34
                      37
                      39

                      1110
                      Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
                      614
                      599
                      586

                      1140
                      Agency Contributions, Civil Service Retirement and Disability Fund
                      27,007
                      27,383
                      27,654

                      1140
                      Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
                      3,478
                      3,778
                      3,869

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

                      917
                      917

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

                      –917

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

                      1,741
                      1,741

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

                      –1,741
                      –1,741

                      1140
                      FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
                      401
                      340
                      296

                      1140
                      Treasury Interest, Civil Service Retirement and Disability Fund
                      26,025
                      25,599
                      24,320

                      1140
                      General Fund Payment to the Civil Service Retirement and Disability Fund
                      40,636
                      40,653
                      41,253

                      1140
                      Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
                      40
                      38
                      36

                      1199
                      Total current law receipts
                      101,724
                      103,371
                      102,364

                      1999
                      Total receipts
                      101,724
                      103,371
                      102,364

                      2000
                      Total: Balances and receipts
                      981,548
                      1,001,032
                      1,018,320

                      Appropriations:

                      Current law:

                      2101
                      Civil Service Retirement and Disability Fund
                      –107
                      –108
                      –102

                      2101
                      Civil Service Retirement and Disability Fund
                      –101,616
                      –102,346
                      –102,261

                      2103
                      Civil Service Retirement and Disability Fund
                      –4
                      –4

                      2132
                      Civil Service Retirement and Disability Fund
                      4
                      4

                      2134
                      Civil Service Retirement and Disability Fund
                      17,836
                      17,378
                      13,875

                      2199
                      Total current law appropriations
                      –83,887
                      –85,076
                      –88,488

                      2999
                      Total appropriations
                      –83,887
                      –85,076
                      –88,488

                      5099
                      Balance, end of year
                      897,661
                      915,956
                      929,832

          Program and Financing (in millions of dollars)

                      Identification code 024–8135–0–7–602
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0001
                      Annuities
                      83,328
                      84,529
                      87,946

                      0002
                      Refunds and death claims
                      412
                      439
                      440

                      0003
                      Administration - operations
                      141
                      101
                      95

                      0004
                      Transfer to MSPB
                      2
                      2
                      2

                      0005
                      Administration - OIG
                      4
                      5
                      5

                      0900
                      Total new obligations, unexpired accounts
                      83,887
                      85,076
                      88,488

                      Budgetary resources:

                      Budget authority:

                      Appropriations, discretionary:

                      1101
                      Appropriation (special or trust fund)
                      107
                      108
                      102

                      Appropriations, mandatory:

                      1201
                      Appropriation (special or trust fund)
                      101,616
                      102,346
                      102,261

                      1203
                      Appropriation (previously unavailable)
                      4
                      4

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

                      1234
                      Appropriations precluded from obligation
                      –17,836
                      –17,378
                      –13,875

                      1260
                      Appropriations, mandatory (total)
                      83,780
                      84,968
                      88,386

                      1900
                      Budget authority (total)
                      83,887
                      85,076
                      88,488

                      1930
                      Total budgetary resources available
                      83,887
                      85,076
                      88,488

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      7,348
                      7,454
                      7,718

                      3010
                      New obligations, unexpired accounts
                      83,887
                      85,076
                      88,488

                      3020
                      Outlays (gross)
                      –83,781
                      –84,812
                      –88,201

                      3050
                      Unpaid obligations, end of year
                      7,454
                      7,718
                      8,005

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      7,348
                      7,454
                      7,718

                      3200
                      Obligated balance, end of year
                      7,454
                      7,718
                      8,005

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      107
                      108
                      102

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      75
                      108
                      102

                      4011
                      Outlays from discretionary balances
                      24

                      4020
                      Outlays, gross (total)
                      99
                      108
                      102

                      Mandatory:

                      4090
                      Budget authority, gross
                      83,780
                      84,968
                      88,386

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      76,358
                      77,255
                      79,228

                      4101
                      Outlays from mandatory balances
                      7,324
                      7,449
                      8,871

                      4110
                      Outlays, gross (total)
                      83,682
                      84,704
                      88,099

                      4180
                      Budget authority, net (total)
                      83,887
                      85,076
                      88,488

                      4190
                      Outlays, net (total)
                      83,781
                      84,812
                      88,201

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      887,161
                      905,103
                      922,376

                      5001
                      Total investments, EOY: Federal securities: Par value
                      905,103
                      922,376
                      936,252

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

                      2017 actual
                      2018 est.
                      2019 est.

                      Enacted/requested:

                      Budget Authority
                      83,887
                      85,076
                      88,488

                      Outlays
                      83,781
                      84,812
                      88,201

                      Legislative proposal, subject to PAYGO:

                      Outlays

                      –1,893

                      Total:

                      Budget Authority
                      83,887
                      85,076
                      88,488

                      Outlays
                      83,781
                      84,812
                      86,308

             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 largely 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 savings 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 of 0.8 percent and employer's share of 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 of 3.1 percent and employer's share of 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
                of 4.4 percent and employer's share of 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.

                         2017 actual
                         2018 est.
                         2019 est.

                         Active employees
                         2,561,748
                         2,533,000
                         2,506,000

                         Annuitants:

                         Employees
                         2,141,213
                         2,172,000
                         2,204,000

                         Survivors
                         536,902
                         531,000
                         527,000

                         Total, annuitants
                         2,678,115
                         2,703,000
                         2,731,000

          Status of Funds (in millions of dollars)

                      Identification code 024–8135–0–7–602
                      2017 actual
                      2018 est.
                      2019 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      887,172
                      905,115
                      923,674

                      0999
                      Total balance, start of year
                      887,172
                      905,115
                      923,674

                      Cash income during the year:

                      Current law:

                      Receipts:

                      1110
                      Employee Contributions, Civil Service Retirement and Disability Fund
                      3,489
                      4,027
                      4,311

                      1110
                      District of Columbia Contributions, Civil Service Retirement and Disability Fund
                      34
                      37
                      39

                      1110
                      Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
                      614
                      599
                      586

                      1150
                      FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
                      401
                      340
                      296

                      1150
                      Treasury Interest, Civil Service Retirement and Disability Fund
                      26,025
                      25,599
                      24,320

                      1160
                      Agency Contributions, Civil Service Retirement and Disability Fund

                      1160
                      Agency Contributions, Civil Service Retirement and Disability Fund
                      27,007
                      27,383
                      27,654

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

                      1160
                      Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
                      3,478
                      3,778
                      3,869

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

                      917

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

                      1160
                      General Fund Payment to the Civil Service Retirement and Disability Fund
                      40,636
                      40,653
                      41,253

                      1160
                      Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
                      40
                      38
                      36

                      1199
                      Income under present law
                      101,724
                      103,371
                      102,364

                      Proposed:

                      1210
                      Employee Contributions, Civil Service Retirement and Disability Fund

                      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

                      1999
                      Total cash income
                      101,724
                      103,371
                      102,364

                      Cash outgo during year:

                      Current law:

                      2100
                      Civil Service Retirement and Disability Fund [027–00–8135–0]
                      –83,781
                      –84,812
                      –88,201

                      2199
                      Outgo under current law
                      –83,781
                      –84,812
                      –88,201

                      Proposed:

                      2200
                      Civil Service Retirement and Disability Fund

                      1,893

                      2299
                      Outgo under proposed legislation

                      1,893

                      2999
                      Total cash outgo (-)
                      –83,781
                      –84,812
                      –86,308

                      Surplus or deficit::

                      3110
                      Excluding interest
                      –8,483
                      –7,380
                      –8,560

                      3120
                      Interest
                      26,426
                      25,939
                      24,616

                      3199
                      Subtotal, surplus or deficit
                      17,943
                      18,559
                      16,056

                      3999
                      Total change in fund balance
                      17,943
                      18,559
                      16,056

                      Unexpended balance, end of year::

                      4100
                      Uninvested balance (net), end of year
                      12
                      1,298
                      3,478

                      4200
                      Civil Service Retirement and Disability Fund
                      905,103
                      922,376
                      936,252

                      4999
                      Total balance, end of year
                      905,115
                      923,674
                      939,730

          Object Classification (in millions of dollars)

                      Identification code 024–8135–0–7–602
                      2017 actual
                      2018 est.
                      2019 est.

                      Direct obligations:

                      25.2
                      Other services from non-Federal sources
                      147
                      108
                      102

                      42.0
                      Insurance claims and indemnities
                      83,328
                      84,529
                      87,946

                      44.0
                      Refunds and death claims
                      412
                      439
                      440

                      99.9
                      Total new obligations, unexpired accounts
                      83,887
                      85,076
                      88,488

             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
                      2017 actual
                      2018 est.
                      2019 est.

                      Change in obligated balance:

                      Unpaid obligations:

                      3020
                      Outlays (gross)

                      1,893

                      3050
                      Unpaid obligations, end of year

                      1,893

                      Memorandum (non-add) entries:

                      3200
                      Obligated balance, end of year

                      1,893

                      Budget authority and outlays, net:

                      Mandatory:

                      Outlays, gross:

                      4101
                      Outlays from mandatory balances

                      –1,893

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)

                      –1,893

             The 2019 Budget proposes four potential legislative changes to the Civil Service Retirement and Disability Fund (CSRDF) generating
                Government-wide savings: 1) Utilize a high-5 average salary instead of a high-3 in the computation of new Federal Employees
                Retirement System (FERS) annuities; 2) Eliminate the special annuity supplement for new FERS retirees who do not meet the
                Social Security minimum retirement age; 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 contributions
                to FERS, changing contribution rates by one percent per year until contributions from the employer and employee shares combined
                reach the normal cost level. 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
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0801
                      Insurance Payments
                      3,057
                      3,115
                      3,160

                      0804
                      Administration—OPM & OIG
                      6
                      5
                      4

                      0805
                      Administration—long term care
                      2
                      2
                      2

                      0900
                      Total new obligations (object class 25.2)
                      3,065
                      3,122
                      3,166

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      44,168
                      44,684
                      45,321

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      6
                      5
                      4

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      3,538
                      3,486
                      3,862

                      1800
                      Collected with Pay Raise Impact

                      1
                      3

                      1801
                      Change in uncollected payments, Federal sources
                      37
                      267
                      7

                      1850
                      Spending auth from offsetting collections, mand (total)
                      3,575
                      3,754
                      3,872

                      1900
                      Budget authority (total)
                      3,581
                      3,759
                      3,876

                      1930
                      Total budgetary resources available
                      47,749
                      48,443
                      49,197

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      44,684
                      45,321
                      46,031

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      959
                      971
                      1,045

                      3010
                      New obligations, unexpired accounts
                      3,065
                      3,122
                      3,166

                      3020
                      Outlays (gross)
                      –3,053
                      –3,048
                      –3,106

                      3050
                      Unpaid obligations, end of year
                      971
                      1,045
                      1,105

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –71
                      –108
                      –375

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –37
                      –267
                      –7

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –108
                      –375
                      –382

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      888
                      863
                      670

                      3200
                      Obligated balance, end of year
                      863
                      670
                      723

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      6
                      5
                      4

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      4
                      5
                      4

                      4011
                      Outlays from discretionary balances
                      1

                      4020
                      Outlays, gross (total)
                      5
                      5
                      4

                      Mandatory:

                      4090
                      Budget authority, gross
                      3,575
                      3,754
                      3,872

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      2,089
                      2,298
                      2,338

                      4101
                      Outlays from mandatory balances
                      959
                      745
                      764

                      4110
                      Outlays, gross (total)
                      3,048
                      3,043
                      3,102

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal sources
                      –561
                      –573
                      –579

                      4121
                      Interest on Federal securities
                      –212
                      –60
                      –363

                      4123
                      Non-Federal sources
                      –2,771
                      –2,859
                      –2,925

                      4123
                      Non-Federal sources with Pay Raise Impact

                      –2

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –3,544
                      –3,492
                      –3,869

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –37
                      –267
                      –7

                      4160
                      Budget authority, net (mandatory)
                      –6
                      –5
                      –4

                      4170
                      Outlays, net (mandatory)
                      –496
                      –449
                      –767

                      4180
                      Budget authority, net (total)

                      4190
                      Outlays, net (total)
                      –491
                      –444
                      –763

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      45,167
                      45,680
                      46,123

                      5000
                      Total investments, SOY: Federal securities: Par value

                      1

                      5001
                      Total investments, EOY: Federal securities: Par value
                      45,680
                      46,123
                      46,884

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

                      1
                      3

             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:

                         2017 act.
                         2018 est.
                         2019 est.

                         Life insurance in force (in billions of dollars):

                         On active employees
                         777.9
                         804.3
                         831.5

                         On retired employees
                         98.7
                         99.7
                         100.7

                         Total
                         876.6
                         904.0
                         932.3

                         Number of participants (in thousands):

                         Active employees
                         2,423
                         2,433
                         2,444

                         Annuitants
                         1,648
                         1,654
                         1,661

                         Total
                         4,070
                         4,088
                         4,105

             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
                         2017 act.
                         2018 est.
                         2019 est.

                         Held in reserve (in millions of dollars):

                         Contingency reserve
                         690
                         690
                         690

                         Beneficial association program reserve
                         0
                         0
                         0

                         U.S. Treasury reserve
                         44,210
                         44,252
                         44,972

                         Total reserves
                         44,900
                         44,942
                         45,662

             Employees and Retired Employees Health Benefits Funds

             Program and Financing (in millions of dollars)

                      Identification code 024–9981–0–8–551
                      2017 actual
                      2018 est.
                      2019 est.

                      Obligations by program activity:

                      0801
                      Benefit payments
                      50,520
                      54,967
                      57,938

                      0802
                      Payments from OPM contingency reserve
                      284
                      300
                      300

                      0803
                      Government payment for annuitants (1960 Act)

                      1
                      1

                      0804
                      Administration (OPM and OIG)
                      52
                      53
                      55

                      0806
                      Administration - dental and vision program
                      6
                      6
                      6

                      0900
                      Total new obligations (object class 25.6)
                      50,862
                      55,327
                      58,300

                      Budgetary resources:

                      Unobligated balance:

                      1000
                      Unobligated balance brought forward, Oct 1
                      21,280
                      23,337
                      23,381

                      Budget authority:

                      Spending authority from offsetting collections, discretionary:

                      1700
                      Collected
                      55
                      53
                      55

                      Spending authority from offsetting collections, mandatory:

                      1800
                      Collected
                      52,846
                      55,210
                      58,249

                      1801
                      Change in uncollected payments, Federal sources
                      17
                      108
                      127

                      1802
                      Offsetting collections (previously unavailable)
                      1

                      1850
                      Spending auth from offsetting collections, mand (total)
                      52,864
                      55,318
                      58,376

                      1900
                      Budget authority (total)
                      52,919
                      55,371
                      58,431

                      1930
                      Total budgetary resources available
                      74,199
                      78,708
                      81,812

                      Memorandum (non-add) entries:

                      1941
                      Unexpired unobligated balance, end of year
                      23,337
                      23,381
                      23,512

                      Change in obligated balance:

                      Unpaid obligations:

                      3000
                      Unpaid obligations, brought forward, Oct 1
                      4,625
                      4,877
                      5,009

                      3010
                      New obligations, unexpired accounts
                      50,862
                      55,327
                      58,300

                      3020
                      Outlays (gross)
                      –50,610
                      –55,195
                      –58,267

                      3050
                      Unpaid obligations, end of year
                      4,877
                      5,009
                      5,042

                      Uncollected payments:

                      3060
                      Uncollected pymts, Fed sources, brought forward, Oct 1
                      –2,215
                      –2,232
                      –2,340

                      3070
                      Change in uncollected pymts, Fed sources, unexpired
                      –17
                      –108
                      –127

                      3090
                      Uncollected pymts, Fed sources, end of year
                      –2,232
                      –2,340
                      –2,467

                      Memorandum (non-add) entries:

                      3100
                      Obligated balance, start of year
                      2,410
                      2,645
                      2,669

                      3200
                      Obligated balance, end of year
                      2,645
                      2,669
                      2,575

                      Budget authority and outlays, net:

                      Discretionary:

                      4000
                      Budget authority, gross
                      55
                      53
                      55

                      Outlays, gross:

                      4010
                      Outlays from new discretionary authority
                      34
                      53
                      55

                      4011
                      Outlays from discretionary balances
                      16

                      4020
                      Outlays, gross (total)
                      50
                      53
                      55

                      Mandatory:

                      4090
                      Budget authority, gross
                      52,864
                      55,318
                      58,376

                      Outlays, gross:

                      4100
                      Outlays from new mandatory authority
                      45,986
                      50,057
                      53,004

                      4101
                      Outlays from mandatory balances
                      4,574
                      5,085
                      5,208

                      4110
                      Outlays, gross (total)
                      50,560
                      55,142
                      58,212

                      Offsets against gross budget authority and outlays:

                      Offsetting collections (collected) from:

                      4120
                      Federal Sources [OIG]
                      –37,022
                      –38,371
                      –40,335

                      4121
                      Interest on Federal securities
                      –187
                      –209
                      –307

                      4123
                      Non-Federal sources
                      –15,692
                      –16,683
                      –17,662

                      4130
                      Offsets against gross budget authority and outlays (total)
                      –52,901
                      –55,263
                      –58,304

                      Additional offsets against gross budget authority only:

                      4140
                      Change in uncollected pymts, Fed sources, unexpired
                      –17
                      –108
                      –127

                      4160
                      Budget authority, net (mandatory)
                      –54
                      –53
                      –55

                      4170
                      Outlays, net (mandatory)
                      –2,341
                      –121
                      –92

                      4180
                      Budget authority, net (total)
                      1

                      4190
                      Outlays, net (total)
                      –2,291
                      –68
                      –37

                      Memorandum (non-add) entries:

                      5000
                      Total investments, SOY: Federal securities: Par value
                      23,729
                      26,021
                      26,089

                      5001
                      Total investments, EOY: Federal securities: Par value
                      26,021
                      26,089
                      26,130

                      5090
                      Unexpired unavailable balance, SOY: 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:

                         2017 actual
                         2018 est.
                         2019 est.

                         Active employees
                         2,130,085
                         2,118,000
                         2,118,000

                         USPS active employees (non-add)
                         431,567
                         431,711
                         431,711

                         Annuitants
                         1,924,754
                         1,945,000
                         1,966,000

                         Tribal Organizations
                         22,498
                         22,498
                         22,498

                         Total
                         4,077,337
                         4,085,498
                         4,106,498

             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:

                         2017 actual
                         2018 est.
                         2019 est.

                         Uniform plan
                         56
                         46
                         38

                         Private plans
                         107
                         88
                         73

                         Total
                         163
                         134
                         111

             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
                      2017 actual
                      2018 est.
                      2019 est.

                      Unexpended balance, start of year:

                      0100
                      Balance, start of year
                      23,690
                      25,982
                      26,050

                      0298
                      Rounding adjustment
                      1

                      0999
                      Total balance, start of year
                      23,691
                      25,982
                      26,050

                      Cash income during the year:

                      Current law:

                      Receipts:

                      1130
                      Employees and Retired Employees Health Benefits Funds
                      15,692
                      16,683
                      17,662

                      1150
                      Employees and Retired Employees Health Benefits Funds
                      187
                      209
                      307

                      1160
                      Employees and Retired Employees Health Benefits Funds
                      37,022
                      38,371
                      40,335

                      1199
                      Income under present law
                      52,901
                      55,263
                      58,304

                      1999
                      Total cash income
                      52,901
                      55,263
                      58,304

                      Cash outgo during year:

                      Current law:

                      2100
                      Employees and Retired Employees Health Benefits Funds [027–00–9981–0]
                      –50,610
                      –55,195
                      –58,267

                      2199
                      Outgo under current law
                      –50,610
                      –55,195
                      –58,267

                      2999
                      Total cash outgo (-)
                      –50,610
                      –55,195
                      –58,267

                      Surplus or deficit::

                      3110
                      Excluding interest
                      2,104
                      –141
                      –270

                      3120
                      Interest
                      187
                      209
                      307

                      3199
                      Subtotal, surplus or deficit
                      2,291
                      68
                      37

                      3999
                      Total change in fund balance
                      2,291
                      68
                      37

                      Unexpended balance, end of year::

                      4100
                      Uninvested balance (net), end of year
                      –39
                      –39
                      –43

                      4200
                      Employees and Retired Employees Health Benefits Funds
                      26,021
                      26,089
                      26,130

                      4999
                      Total balance, end of year
                      25,982
                      26,050
                      26,087

             Employees and Retired Employees Health Benefits Funds

             (Legislative proposal, subject to PAYGO)
             The 2019 Budget includes a package of proposals that will improve program efficiency, introduce more accountability and increase
                competition and choice: 1) Medical Liability Reform would potentially reduce the costs of medical liability and lower insurance
                premiums of the Federal Employee Health Benefit (FEHB) Program; and 2) Modifying the Federal government contribution rate
                for premiums to base it on a plan's score from the FEHB Plan Performance Assessment would improve healthcare quality and affordability
                within the program.

             General and Administrative Provisions

             GENERAL FUND RECEIPT ACCOUNT

             (in millions of dollars)

                      2017 actual
                      2018 est.
                      2019 est.

                      Offsetting receipts from the public:

                      024–322000
                      All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                      4
                      2
                      2

                      General Fund Offsetting receipts from the public
                      4
                      2
                      2