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



   
      
      
         OFFICE OF PERSONNEL MANAGEMENT                                                                                           
            
         
      
      
   
   
      OFFICE OF PERSONNEL MANAGEMENT                                                                                           
         
      
      Federal Funds
         Salaries and Expenses                                                                                                    
            
         
         Salaries and Expenses
         (including transfer of trust funds)For necessary expenses to carry out functions of the Office of Personnel Management (OPM) pursuant to Reorganization Plan
            Numbered 2 of 1978 and the Civil Service Reform Act of 1978, including services as authorized by 5 U.S.C. 3109; medical examinations
            performed for veterans by private physicians on a fee basis; rental of conference rooms in the District of Columbia and elsewhere;
            hire of passenger motor vehicles; not to exceed $2,500 for official reception and representation expenses; advances for reimbursements
            to applicable funds of OPM and the Federal Bureau of Investigation for expenses incurred under Executive Order No. 10422 of
            January 9, 1953, as amended; and payment of per diem and/or subsistence allowances to employees where Voting Rights Act activities
            require an employee to remain overnight at his or her post of duty, $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.â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. 115â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 024â0100â0â1â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
                  â20
                  
                  â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)
                  â409
                  â338
                  â265
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  106
                  25
                  26
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â119
                  â113
                  â113
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â47
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  53
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â113
                  â113
                  â113
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â32
                  â7
                  â88
               
               
                  3200
                  Obligated balance, end of year
                  â7
                  â88
                  â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
                  â327
                  â139
                  â134
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â47
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  45
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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.âDevelops human resource (HR) policies for Executive Branch agencies and provides policy direction and leadership in designing,
            developing, and promulgating Government-wide HR systems and programs for recruitment, staffing, classification, pay, leave,
            training, performance management and recognition, employee development, management of executive resources, work/life/wellness
            programs, and labor and employee relations.
         
         Merit System Accountability and Compliance.âEnsures Federal agency HR programs are effective, efficient, and meet merit system principles and related civil service
            requirements by working directly with other Federal agency Chief Human Capital Officers, Accountability Program Managers,
            HR managers and specialists. 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.âAdministers the Civil Service Retirement System and the Federal Employees Retirement System, serving Federal retirees and
            survivors who receive monthly annuity payments. Retirement Services Program will continue to focus on making initial eligibility
            determinations, adjudicating new retirements, initiating survivor benefit payments, and calculating post retirement changes
            due to disability and death.
         
         Healthcare & Insurance.âAdministers the Federal Employees Health Benefits Program, the Federal Employees' Group Life Insurance Program, the Federal
            Flexible Spending Account Program, the Federal Long Term Care Insurance Program, and the Federal Employee Dental and Vision
            Insurance Program. These programs provide a complete suite of insurance benefits for more than eight million Federal employees,
            retirees, and their families. Healthcare and Insurance is also responsible for implementing and overseeing the Patient Protection
            and Affordable Care Act's Multi-State Plan Options.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0100â0â1â805
                  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 024â0100â0â1â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.â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. 115â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 024â0400â0â1â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
                  â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)
                  â27
                  â35
                  â29
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  6
                  1
                  2
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â7
                  â9
                  â9
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â9
                  â9
                  â9
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â3
                  â3
                  â8
               
               
                  3200
                  Obligated balance, end of year
                  â3
                  â8
                  â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
                  â22
                  â25
                  â25
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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. 113â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 024â0400â0â1â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 024â0400â0â1â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 024â0206â0â1â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)
                  â12,616
                  â12,917
                  â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 024â0500â0â1â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)
                  â43
                  â44
                  â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. 96â427, Federal Employees Group Life Insurance Act of 1980, enacted October 10, 1980, this appropriation finances
            the Government's share of premiums, which is one-third the cost, for Basic life insurance for annuitants retiring after December
            31, 1989, and who are less than 65 years old.
         
      
         Payment to Civil Service Retirement and Disability Fund                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0200â0â1â805
                  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)
                  â40,636
                  â40,653
                  â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.â The Civil Service Retirement Amendments of 1969 provides for an annual appropriation to amortize, over a 30-year period,
            all increases in Civil Service Retirement System costs resulting from acts of the Congress granting new or liberalized benefits,
            extensions of coverage, or pay raises, exclusive of the effects of cost-of-living adjustments. OPM notifies the Secretary
            of the Treasury each year of such sums as may be necessary to carry out these provisions.
         
         Permanent Indefinite Authorization.âTransfers for interest on static unfunded liability and payment of military service annuities. The Civil Service Retirement
            Amendments of 1969 also provides permanent, indefinite authorization for the Secretary of the Treasury to transfer, on an
            annual basis, an amount equal to five percent interest on the Civil Service Retirement and Disability 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.âThe permanent, indefinite authorization also includes a payment which provides for the Secretary of the Treasury to transfer
            an amount equal to the annuities granted to eligible former spouses of annuitants who died between September 1978 and May
            1985 who did not elect survivor coverage.
         
         Financing.âThe unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969, and annuities
            under special Acts to be credited to the Civil Service Retirement and Disability Fund, may be paid out of the Civil Service
            Retirement and Disability Fund.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0200â0â1â805
                  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 024â0800â0â1â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
                  â1
                  â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)
                  â11
                  â20
                  â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
                  â1
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources
                  â1
                  â30
                  â20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â2
                  â31
                  â21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â1
                  â2
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  9
                  â11
                  â3
               
               
                  4180
                  Budget authority, net (total)
                  â1
                  â2
                  
               
               
                  4190
                  Outlays, net (total)
                  9
                  â11
                  â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. 108â136). Account assets are available to indemnify the administrator when benefit payments exceed contributions,
            for program enhancements, and for OPM's administration of the program. The reserve account balance currently exceeds that
            deemed necessary to defray reasonable risk, so account balances are also being used to mitigate Federal agencies' contractual
            costs for the program. 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 024â5391â0â2â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
                  
                  
                  â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
                  
                  â955
                  â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
                  â1,446
                  â5,021
                  â1,316
               
               
                  2103
                  Postal Service Retiree Health Benefits Fund
                  â2,004
                  
                  â2,536
               
               
                  2134
                  Postal Service Retiree Health Benefits Fund
                  
                  1,376
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â3,450
                  â3,645
                  â3,852
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â3,450
                  â3,645
                  â3,852
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  49,491
                  50,867
                  51,896
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â5391â0â2â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
                  
                  â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)
                  â3,450
                  â3,645
                  â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. 109â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. 108â18) that were held in escrow during 2006; 2) payments defined within P.L. 109â435, and modified
            by P.L. 111â68, to begin the liquidation of USPS's unfunded liability for post-retirement health benefits; and 3) beginning
            in 2017, payments for the actuarial cost of USPS contributions for the post-retirement health benefits for its current employees.
            This account also receives any surplus resources of the Civil Service Retirement and Disability Fund that are not needed to
            finance future retirement benefits under the Civil Service Retirement System to current or former employees of USPS that are
            attributable to civilian employment with USPS.
         
         As a result of this health benefits financing system, beginning in 2017, USPS ceased to pay annual premium costs for its post-1971
            current annuitants directly to the Employees and Retired Employees Health Benefits Fund. Instead, these premium payments are
            paid from 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. 109â435), USPS was required to make a stream of payments
            set in statute through 2016 toward paying down retiree health benefit unfunded liabilities, as well as pay annual Federal
            Employees Health Benefits Program premiums for current retirees. Also under current law, starting in 2017, USPS must pay the
            per capita accruing costs (or normal cost) to fund future retiree health benefits of current employees and a 40-year amortization
            of the remaining unfunded liability for current retirees. The Budget reflects that USPS defaulted on the statutorily required
            payments since 2012. These defaults are 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 024â4571â0â4â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)
                  â1,448
                  â1,755
                  â1,690
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â38
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,000
                  1,003
                  1,006
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â616
                  â652
                  â652
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â36
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â652
                  â652
                  â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
                  â1,701
                  â1,755
                  â1,728
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â36
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â253
                  
                  â38
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â253
                  
                  â38
               
               
                  
                     
                  
               
            
         
      
      
         Budget Program.âThe Office of Personnel Management (OPM) is authorized to use Revolving Funds without fiscal year limitations to conduct
            investigations, training, and other functions that OPM is authorized or required to perform on a reimbursable basis. OPM operates
            several programs, which are funded by fees collected from other agencies and other payments. These include Human Resources
            Solutions (HRS), Enterprise Human Resources Data Warehouse (EHRD), Human Resources Line of Business (HRLOB), Human Resources
            Tools and Technology (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.âOPM's Revolving Fund account gains spending authority from agreements with other Federal agencies who are seeking the following
            services: HRS provides a multitude of HR services to other Federal agencies, which include consulting services, training,
            staffing programs, vendor management, and administrative law judge services. Individual pricing and fee structures for HRS
            offerings differ because the business models for each of its products and services vary. USAJOBS is financed by an annual
            fee assessed to Federal agencies. The fee is based on the Federal agency's pro rata share of total Federal Government FTE
            population supported, as provided in the Central Personnel Data File. 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.â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 024â4571â0â4â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 024â4571â0â4â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 024â8135â0â7â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
                  
                  
                  â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
                  
                  â1,741
                  â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
                  â107
                  â108
                  â102
               
               
                  2101
                  Civil Service Retirement and Disability Fund
                  â101,616
                  â102,346
                  â102,261
               
               
                  2103
                  Civil Service Retirement and Disability Fund
                  â4
                  â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
                  â83,887
                  â85,076
                  â88,488
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â83,887
                  â85,076
                  â88,488
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  897,661
                  915,956
                  929,832
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â8135â0â7â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
                  â4
                  â4
                  
               
               
                  1234
                  Appropriations precluded from obligation
                  â17,836
                  â17,378
                  â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)
                  â83,781
                  â84,812
                  â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
                  
                  
                  â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.â CSRS has been financed under a statutory funding method passed by the Congress in 1969. This funding method is based on
            the static economic assumptions of no future inflation, no future general schedule salary increases, and a 5.0 percent interest
            rate. Under CSRS, regular employees contribute 7.0 percent of pay. Law Enforcement Officers, Firefighters, and Congressional
            employees contribute an extra 0.5 percent of pay, and Members of the Congress an extra 1.0 percent of pay. Non-United States
            Postal Service (USPS) agencies match the employee contributions. Also under the static funding method for CSRS, the Treasury
            pays interest on any static unfunded liabilities that are not being financed by USPS. The Treasury also makes payments to
            amortize, over a 30-year period, any increases in the static unfunded liability due to salary increases for Non-USPS employees
            that occurred during the year, and pays for the cost of any benefits attributable to military service for both USPS and Non-USPS
            employees that were paid out during the year.
         
         FERS is funded under a dynamic entry age normal funding method. Employees and agencies together contribute the full amount
            of the dynamic normal cost rate. The normal cost rate is for the defined benefit plan only, and does not include the cost
            of Social Security or the thrift savings plan. FERS regular employees contribute a percentage of salary that is equal to the
            contribution rate for CSRS employeesâ7.0 percent, as set forth above, less the 6.2 percent tax rate under the Old Age, Survivors
            and Disability Insurance portion of Social Security. Under FERS, the dynamic normal cost rates are as follows: for regular
            employees hired before 2013, the rate is 14.5 percent of pay (employee's share 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. 109â435), USPS must make annual amortization payments beginning
            in 2017 to reduce any unfunded liability (UFL) for its obligations under CSRS. These payments, along with similar amortization
            payments for UFL in FERS are paid to CSRDF.
         
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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 024â8135â0â7â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 [027â00â8135â0]
                  â83,781
                  â84,812
                  â88,201
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â83,781
                  â84,812
                  â88,201
               
               
                  
                  Proposed:
               
               
                  2200
                  Civil Service Retirement and Disability Fund
                  
                  
                  1,893
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2299
                  Outgo under proposed legislation
                  
                  
                  1,893
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â83,781
                  â84,812
                  â86,308
               
               
                  
                  Surplus or deficit::
               
               
                  3110
                  Excluding interest
                  â8,483
                  â7,380
                  â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 024â8135â0â7â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 024â8135â4â7â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
                  
                  
                  â1,893
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â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 024â8424â0â8â602
                  2017 actual
                  2018 est.
                  2019 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Insurance Payments
                  3,057
                  3,115
                  3,160
               
               
                  0804
                  AdministrationâOPM & OIG
                  6
                  5
                  4
               
               
                  0805
                  Administrationâ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)
                  â3,053
                  â3,048
                  â3,106
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  971
                  1,045
                  1,105
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â71
                  â108
                  â375
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â37
                  â267
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â108
                  â375
                  â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
                  â561
                  â573
                  â579
               
               
                  4121
                  Interest on Federal securities
                  â212
                  â60
                  â363
               
               
                  4123
                  Non-Federal sources
                  â2,771
                  â2,859
                  â2,925
               
               
                  4123
                  Non-Federal sources with Pay Raise Impact
                  
                  
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â3,544
                  â3,492
                  â3,869
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â37
                  â267
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â6
                  â5
                  â4
               
               
                  4170
                  Outlays, net (mandatory)
                  â496
                  â449
                  â767
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â491
                  â444
                  â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.â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.âNon-United States Postal Service employees and all retirees under 65 pay two-thirds of the premium costs for Basic coverage;
            agencies pay the remaining third. Optional and certain post-retirement Basic coverages are paid entirely by enrollees. The
            status of the reserves at the end of the year is as follows:
         
         
            
               
                  
                     
                        
                     
                  
                  
                     Status of Reserves
                     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 024â9981â0â8â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)
                  â50,610
                  â55,195
                  â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
                  â2,215
                  â2,232
                  â2,340
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â17
                  â108
                  â127
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2,232
                  â2,340
                  â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]
                  â37,022
                  â38,371
                  â40,335
               
               
                  4121
                  Interest on Federal securities
                  â187
                  â209
                  â307
               
               
                  4123
                  Non-Federal sources
                  â15,692
                  â16,683
                  â17,662
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â52,901
                  â55,263
                  â58,304
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â17
                  â108
                  â127
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â54
                  â53
                  â55
               
               
                  4170
                  Outlays, net (mandatory)
                  â2,341
                  â121
                  â92
               
               
                  4180
                  Budget authority, net (total)
                  1
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â2,291
                  â68
                  â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 93â246; and 4) tribal organizations.
            In 2016, the Office of Personnel Management (OPM) began offering a Self Plus One enrollment tier within the FEHB as enacted
            by the Bipartisan Budget Act of 2013.
         
         The REHB fund, created by the Retired Federal Employees Health Benefits Act of 1960, provides for: 1) the cost of health benefits
            for retired employees and survivors who were enrolled in a Government-sponsored uniform health benefits plan; 2) the contribution
            to retired employees and survivors who retain or purchase private health insurance; and 3) expenses of OPM in administering
            the program.
         
         Budget program.âThe balance of the FEHB fund is available for payments without fiscal year limitation. Numbers of participants at the end
            of each fiscal year are as follows:
         
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     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.âThe funds are financed by: 1) withholdings from active employees and annuitants; 2) agency contributions for active employees;
            3) Government contributions for annuitants appropriated to OPM; and 4) contributions made by the United States Postal Service
            in accordance with the provisions of Public Law 101â508.
         
         Funds made available to carriers but not used to pay claims in the current period are carried forward as special reserves
            for use in subsequent periods. OPM maintains a contingency reserve, funded by employee and Government contributions, which
            may be used to defray future cost increases or provide increased benefits. OPM makes payments to carriers from this reserve
            whenever carrier-held reserves fall below levels prescribed by OPM regulations or when carriers can demonstrate good cause
            such as unexpected claims experience or variations from expected community rates.
         
         The Budget proposes that the United States Patent and Trademark Office continue to fund the accruing costs associated with
            post-retirement health benefits for its employees.
         
      
      Status of Funds (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â9981â0â8â551
                  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 [027â00â9981â0]
                  â50,610
                  â55,195
                  â58,267
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â50,610
                  â55,195
                  â58,267
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â50,610
                  â55,195
                  â58,267
               
               
                  
                  Surplus or deficit::
               
               
                  3110
                  Excluding interest
                  2,104
                  â141
                  â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
                  â39
                  â39
                  â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:
               
               
                  024â322000
                  All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                  4
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Offsetting receipts from the public
                  4
                  2
                  2