[Appendix]
[Detailed Budget Estimates by Agency]
[Office of Personnel Management]
[From the U.S. Government Publishing Office, www.gpo.gov]
<h1>OFFICE OF PERSONNEL MANAGEMENT
</h1>
OFFICE OF PERSONNEL MANAGEMENT
Federal Funds
Salaries and Expenses
Salaries and Expenses
(including transfer of trust funds)
For necessary expenses to carry out functions of the Office of Personnel Management (OPM) pursuant to Reorganization Plan
Numbered 2 of 1978 and the Civil Service Reform Act of 1978, including services as authorized by 5 U.S.C. 3109; medical examinations
performed for veterans by private physicians on a fee basis; rental of conference rooms in the District of Columbia and elsewhere;
hire of passenger motor vehicles; not to exceed $2,500 for official reception and representation expenses; advances for reimbursements
to applicable funds of OPM and the Federal Bureau of Investigation for expenses incurred under Executive Order No. 10422 of
January 9, 1953, as amended; and payment of per diem and/or subsistence allowances to employees where Voting Rights Act activities
require an employee to remain overnight at his or her post of duty, $132,172,000, of which $639,018 may be used for strengthening the capacity and capabilities of the acquisition workforce (as defined by the Office of Federal
Procurement Policy Act, as amended (41 U.S.C. 4001 et seq.)), including the recruitment, hiring, training, and retention of
such workforce and information technology in support of acquisition workforce effectiveness or for management solutions to
improve acquisition management, and of which $14,000,000 shall remain available until expended for information technology infrastructure modernization and Trust Fund Federal Financial
System migration or modernization, and shall be in addition to funds otherwise made available for such purposes; and in addition
$133,483,000 for administrative expenses, to be transferred from the appropriate trust funds of OPM without regard to other statutes,
including direct procurement of printed materials, for the retirement and insurance programs: Provided, That the provisions of this appropriation shall not affect the authority to use applicable trust funds as provided by sections
8348(a)(1)(B), 8958(f)(2)(A), 8988(f)(2)(A), and 9004(f)(2)(A) of title 5, United States Code: Provided further, That no part of this appropriation shall be available for salaries and expenses of the Legal Examining Unit of OPM established
pursuant to Executive Order No. 9358 of July 1, 1943, or any successor unit of like purpose: Provided further, That the President's Commission on White House Fellows, established by Executive Order No. 11183 of October 3, 1964, may,
during fiscal year 2018, accept donations of money, property, and personal services: Provided further, That such donations, including those from prior years, may be used for the development of publicity materials to provide
information about the White House Fellows, except that no such donations shall be accepted for travel or reimbursement of
travel expenses, or for the salaries of employees of such Commission.
Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
The amounts included for 2018 reflect the annualized level provided by the continuing resolution.
Program and Financing (in millions of dollars)
Identification code 024–0100–0–1–805
2017 actual
2018 est.
2019 est.
Obligations by program activity:
0001
Employee Services
30
31
31
0002
Merit System Audit & Compliance
15
13
13
0003
Office of the Chief Financial Officer
1
1
10
0004
Office of the Chief Information Officer
20
29
35
0005
Executive Services
3
3
12
0006
Planning & Policy Analysis
9
10
8
0007
Health and Insurance
10
11
3
0009
Administrative Services and Centrally Financed
20
20
20
0100
Total direct program
108
118
132
0799
Total direct obligations
108
118
132
0801
Trust Fund activity
323
139
134
0900
Total new obligations, unexpired accounts
431
257
266
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
20
17
17
Budget authority:
Appropriations, discretionary:
1100
Appropriation
119
118
132
Spending authority from offsetting collections, discretionary:
1700
Collected
282
139
134
1701
Change in uncollected payments, Federal sources
47
1750
Spending auth from offsetting collections, disc (total)
329
139
134
1900
Budget authority (total)
448
257
266
1930
Total budgetary resources available
468
274
283
Memorandum (non-add) entries:
1940
Unobligated balance expiring
–20
–14
1941
Unexpired unobligated balance, end of year
17
17
3
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
87
106
25
3010
New obligations, unexpired accounts
431
257
266
3020
Outlays (gross)
–409
–338
–265
3041
Recoveries of prior year unpaid obligations, expired
–3
3050
Unpaid obligations, end of year
106
25
26
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–119
–113
–113
3070
Change in uncollected pymts, Fed sources, unexpired
–47
3071
Change in uncollected pymts, Fed sources, expired
53
3090
Uncollected pymts, Fed sources, end of year
–113
–113
–113
Memorandum (non-add) entries:
3100
Obligated balance, start of year
–32
–7
–88
3200
Obligated balance, end of year
–7
–88
–87
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
448
257
266
Outlays, gross:
4010
Outlays from new discretionary authority
338
242
249
4011
Outlays from discretionary balances
71
96
16
4020
Outlays, gross (total)
409
338
265
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–327
–139
–134
Additional offsets against gross budget authority only:
4050
Change in uncollected pymts, Fed sources, unexpired
–47
4052
Offsetting collections credited to expired accounts
45
4060
Additional offsets against budget authority only (total)
–2
4070
Budget authority, net (discretionary)
119
118
132
4080
Outlays, net (discretionary)
82
199
131
4180
Budget authority, net (total)
119
118
132
4190
Outlays, net (total)
82
199
131
The Office of Personnel Management's (OPM) mission is to recruit, retain and honor a world-class workforce for the American
people. OPM will lead the way in making the Federal Government the model employer by being the model agency in implementing
best practices, leading by example, and becoming the change we want to see. The 2019 Budget will enable OPM to continue to
address critical information technology (IT) infrastructure and investments necessary to maintain its security posture and
respond to changing business needs and Federal mandates.
The functions and objectives of OPM's major organizations are:
Employee Services.—Develops human resource (HR) policies for Executive Branch agencies and provides policy direction and leadership in designing,
developing, and promulgating Government-wide HR systems and programs for recruitment, staffing, classification, pay, leave,
training, performance management and recognition, employee development, management of executive resources, work/life/wellness
programs, and labor and employee relations.
Merit System Accountability and Compliance.—Ensures Federal agency HR programs are effective, efficient, and meet merit system principles and related civil service
requirements by working directly with other Federal agency Chief Human Capital Officers, Accountability Program Managers,
HR managers and specialists. It improves agency programs that are not in compliance with Federal HR policies and regulation;
and improves the effectiveness and efficiency of the agency programs to meet agency mission and objectives.
Retirement Services Program.—Administers the Civil Service Retirement System and the Federal Employees Retirement System, serving Federal retirees and
survivors who receive monthly annuity payments. Retirement Services Program will continue to focus on making initial eligibility
determinations, adjudicating new retirements, initiating survivor benefit payments, and calculating post retirement changes
due to disability and death.
Healthcare & Insurance.—Administers the Federal Employees Health Benefits Program, the Federal Employees' Group Life Insurance Program, the Federal
Flexible Spending Account Program, the Federal Long Term Care Insurance Program, and the Federal Employee Dental and Vision
Insurance Program. These programs provide a complete suite of insurance benefits for more than eight million Federal employees,
retirees, and their families. Healthcare and Insurance is also responsible for implementing and overseeing the Patient Protection
and Affordable Care Act's Multi-State Plan Options.
Object Classification (in millions of dollars)
Identification code 024–0100–0–1–805
2017 actual
2018 est.
2019 est.
Direct obligations:
Personnel compensation:
11.1
Full-time permanent
47
55
53
11.3
Other than full-time permanent
1
11.5
Other personnel compensation
1
11.9
Total personnel compensation
49
55
53
12.1
Civilian personnel benefits
16
18
17
21.0
Travel and transportation of persons
1
1
1
23.3
Communications, utilities, and miscellaneous charges
16
18
26
25.2
Other services from non-Federal sources
25
23
35
31.0
Equipment
1
3
99.0
Direct obligations
108
118
132
99.0
Reimbursable obligations
323
139
134
99.9
Total new obligations, unexpired accounts
431
257
266
Employment Summary
Identification code 024–0100–0–1–805
2017 actual
2018 est.
2019 est.
1001
Direct civilian full-time equivalent employment
869
960
810
2001
Reimbursable civilian full-time equivalent employment
1,081
851
827
Office of Inspector General
salaries and expenses
(including transfer of trust funds)
For necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978,
including services as authorized by 5 U.S.C. 3109, hire of passenger motor vehicles, $5,000,000, and in addition, not to exceed
$25,265,000 for administrative expenses to audit, investigate, and provide other oversight of the Office of Personnel Management's retirement
and insurance programs, to be transferred from the appropriate trust funds of the Office of Personnel Management, as determined
by the Inspector General: Provided, That the Inspector General is authorized to rent conference rooms in the District of Columbia and elsewhere.
Note.—A full-year 2018 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
budget assumes this account is operating under the Continuing Appropriations Act, 2018 (Division D of P.L. 115–56, as amended).
The amounts included for 2018 reflect the annualized level provided by the continuing resolution.
Program and Financing (in millions of dollars)
Identification code 024–0400–0–1–805
2017 actual
2018 est.
2019 est.
Obligations by program activity:
0001
Program oversight (audits, investigations, etc.)
5
5
5
0801
Office of Inspector General (Reimbursable)
24
25
25
0900
Total new obligations, unexpired accounts
29
30
30
Budgetary resources:
Budget authority:
Appropriations, discretionary:
1100
Appropriation
5
5
5
Spending authority from offsetting collections, discretionary:
1700
Collected
20
25
25
1701
Change in uncollected payments, Federal sources
5
1750
Spending auth from offsetting collections, disc (total)
25
25
25
1900
Budget authority (total)
30
30
30
1930
Total budgetary resources available
30
30
30
Memorandum (non-add) entries:
1940
Unobligated balance expiring
–1
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
4
6
1
3010
New obligations, unexpired accounts
29
30
30
3020
Outlays (gross)
–27
–35
–29
3050
Unpaid obligations, end of year
6
1
2
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–7
–9
–9
3070
Change in uncollected pymts, Fed sources, unexpired
–5
3071
Change in uncollected pymts, Fed sources, expired
3
3090
Uncollected pymts, Fed sources, end of year
–9
–9
–9
Memorandum (non-add) entries:
3100
Obligated balance, start of year
–3
–3
–8
3200
Obligated balance, end of year
–3
–8
–7
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
30
30
30
Outlays, gross:
4010
Outlays from new discretionary authority
25
29
29
4011
Outlays from discretionary balances
2
6
4020
Outlays, gross (total)
27
35
29
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–22
–25
–25
Additional offsets against gross budget authority only:
4050
Change in uncollected pymts, Fed sources, unexpired
–5
4052
Offsetting collections credited to expired accounts
2
4060
Additional offsets against budget authority only (total)
–3
4070
Budget authority, net (discretionary)
5
5
5
4080
Outlays, net (discretionary)
5
10
4
4180
Budget authority, net (total)
5
5
5
4190
Outlays, net (total)
5
10
4
This appropriation funds agency-wide audits, investigations, evaluations, and administrative sanctions which help to prevent
and detect fraud, waste, abuse, and mismanagement. During 2017, the Office of the Inspector General (OIG) activities resulted
in positive financial impacts of over $29 million to the programs managed by the U.S. Office of Personnel Management (OPM).
The OIG's Office of Audits conducts audits of agency programs and operations, although the majority of its work is in the
Federal Employees Health Benefits Program (FEHBP), auditing participating health carriers and the pharmacy benefit managers
they contract with. The Office of Audits issued 46 audit reports in 2017, with questioned costs totaling over $52 million.
Other key programs the Office of Audits focuses on include employee benefit programs such as the Federal retirement program,
the Federal Employees' Group Life Insurance Program, the Federal Employee Dental and Vision Insurance Program, the Federal
Long Term Care Insurance Program, and the Federal Flexible Spending Accounts for Federal employees. The OIG also conducts
information systems audits that cover general and application controls and security within the agency's information systems
and programs as well as agency contractor systems, such as those of FEHBP participating carriers. One key project the OIG
continues to provide oversight for is OPM's agency-wide information technology (IT) infrastructure project, including data
center consolidation and potential mainframe migrations. Congress has expressed interest in the oversight of this project,
as it is essential to the IT security posture of the agency, its systems, and the highly sensitive data contained in these
systems. The Office of Audits also conducts audits of the National Background Investigations Bureau (NBIB) and other revolving
fund programs and operations, and is responsible for the oversight of the agency financial system audit conducted by an independent
public accounting firm.
The OIG's Office of Investigations detects and investigates improper and illegal activities involving agency programs, personnel,
and operations. The Office of Investigations is a statutory law enforcement organization, with the authority to carry firearms,
issue subpoenas, and to seek and execute both search and arrest warrants. In 2017, the Office of Investigations' activities
led to 71 arrests, 110 indictments/informations, 50 criminal convictions, and 858 suspensions or debarments within the FEHBP.
In addition, the Office of Investigations joint efforts with the U.S. Department of Justice (DOJ) and other Federal, state,
and local law enforcement agencies resulted in collected fines/penalties/forfeitures to the Federal Government totaling over
$260 million. Based on the evidence gathered during investigations, the Office of Investigations pursues appropriate remedies
including referrals to the DOJ for criminal prosecutions or civil action, and/or referral to OPM or to the FEHBP Administrative
Sanctions program for administrative sanctions. The Office of Investigations commonly conducts investigations involving allegations
of fraud against OPM programs, such as the FEHBP, Civil Service and Federal Employees Retirement Systems, and the NBIB. When
appropriate, the Office of Investigations also conducts investigations of OPM internal operations and employee and contractor
misconduct.
The OIG's Office of Evaluations conducts nationwide studies of OPM programs from a broad, issue-based perspective. The work
includes special reviews, such as Congressional requests for studies or information that may require immediate attention,
agency management requests for independent assessments, or evaluations of specific areas of operation, and matters of urgent
concern. Evaluators in this office use a variety of methods and techniques to study, evaluate, assess, and inspect an operation
in order to develop recommendations for their reports to agency management, the Congress, the Council of the Inspectors General
on Integrity and Efficiency (CIGIE), and the public.
The FEHBP Administrative Sanctions program debars and suspends health care providers whose loss of licensure or conduct may
pose a health and safety risk to FEHBP enrollees and their families or a financial threat to the FEHBP.
In January 2014, the Congress passed the OPM IG Act (P.L. 113–80). This legislation has provided the required resources to
fund the OIG for administrative expenses to audit, investigate, and provide other oversight of the activities of the OPM revolving
fund programs and operations.
Object Classification (in millions of dollars)
Identification code 024–0400–0–1–805
2017 actual
2018 est.
2019 est.
Direct obligations:
11.1
Personnel compensation: Full-time permanent
3
3
3
12.1
Civilian personnel benefits
1
1
1
23.3
Communications, utilities, and miscellaneous charges
1
1
99.0
Direct obligations
4
5
5
99.0
Reimbursable obligations
25
25
25
99.9
Total new obligations, unexpired accounts
29
30
30
Employment Summary
Identification code 024–0400–0–1–805
2017 actual
2018 est.
2019 est.
1001
Direct civilian full-time equivalent employment
20
20
20
2001
Reimbursable civilian full-time equivalent employment
116
132
134
Government Payment for Annuitants, Employees Health Benefits
Program and Financing (in millions of dollars)
Identification code 024–0206–0–1–551
2017 actual
2018 est.
2019 est.
Obligations by program activity:
0001
Government contribution for annuitants benefits (1959 Act)
12,654
12,916
13,641
0002
Government contribution for annuitants benefits (1960 Act)
1
1
0900
Total new obligations, unexpired accounts (object class 13.0)
12,654
12,917
13,642
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
12,654
12,917
13,642
1930
Total budgetary resources available
12,654
12,917
13,642
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
1,351
1,389
1,389
3010
New obligations, unexpired accounts
12,654
12,917
13,642
3020
Outlays (gross)
–12,616
–12,917
–13,642
3050
Unpaid obligations, end of year
1,389
1,389
1,389
Memorandum (non-add) entries:
3100
Obligated balance, start of year
1,351
1,389
1,389
3200
Obligated balance, end of year
1,389
1,389
1,389
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
12,654
12,917
13,642
Outlays, gross:
4100
Outlays from new mandatory authority
11,265
11,597
12,444
4101
Outlays from mandatory balances
1,351
1,320
1,198
4110
Outlays, gross (total)
12,616
12,917
13,642
4180
Budget authority, net (total)
12,654
12,917
13,642
4190
Outlays, net (total)
12,616
12,917
13,642
This appropriation covers: 1) the Government's share of the cost of health insurance for annuitants as defined in sections
8901 and 8906 of title 5, United States Code; 2) the Government's share of the cost of health insurance for annuitants (who
were retired when the Federal employees health benefits law became effective), as defined in the Retired Federal Employees
Health Benefits Act of 1960; and 3) the Government's contribution for payment of administrative expenses incurred by OPM in
administration of the Act.
The budget authority for this account recognizes the amounts being remitted by the Postal Service Retiree Health Benefits
Fund to finance a portion of United States Postal Service annuitants' health benefit costs.
2017 actual
2018 est.
2019 est.
Annuitants:
FEHB
1,924,754
1.945,000
1,966,000
USPS annuitants (non-add)
431,567
431,711
431,711
REHB
163
168
111
Total, annuitants
1,924,917
1,945,134
1,966,111
Government Payment for Annuitants, Employees Health Benefits
(Legislative proposal, subject to PAYGO)
The President's 2019 Budget includes a package of proposals that will improve program efficiency, introduce more accountability
and increase competition and choice: 1) Medical Liability Reform would potentially reduce the costs of medical liability and
lower insurance premiums of the Federal Employee Health Benefit (FEHB) Program; and 2) Modifying the Federal government contribution
rate for premiums to base it on a plan's score from the FEHB Plan Performance Assessment would improve healthcare quality
and affordability within the program. The enactment of the proposals in 2019 will not begin to impact program financials until
2021.
Government Payment for Annuitants, Employee Life Insurance
Program and Financing (in millions of dollars)
Identification code 024–0500–0–1–602
2017 actual
2018 est.
2019 est.
Obligations by program activity:
0001
Government Payment for Annuitants, Employee Life Insurance (Direct)
43
44
45
0900
Total new obligations (object class 25.2)
43
44
45
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
43
44
45
1930
Total budgetary resources available
43
44
45
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
5
5
5
3010
New obligations, unexpired accounts
43
44
45
3020
Outlays (gross)
–43
–44
–45
3050
Unpaid obligations, end of year
5
5
5
Memorandum (non-add) entries:
3100
Obligated balance, start of year
5
5
5
3200
Obligated balance, end of year
5
5
5
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
43
44
45
Outlays, gross:
4100
Outlays from new mandatory authority
37
38
39
4101
Outlays from mandatory balances
6
6
6
4110
Outlays, gross (total)
43
44
45
4180
Budget authority, net (total)
43
44
45
4190
Outlays, net (total)
43
44
45
Per P.L. 96–427, Federal Employees Group Life Insurance Act of 1980, enacted October 10, 1980, this appropriation finances
the Government's share of premiums, which is one-third the cost, for Basic life insurance for annuitants retiring after December
31, 1989, and who are less than 65 years old.
Payment to Civil Service Retirement and Disability Fund
Program and Financing (in millions of dollars)
Identification code 024–0200–0–1–805
2017 actual
2018 est.
2019 est.
Obligations by program activity:
0002
Payment of Government share of retirement costs
15,050
14,900
14,700
0003
Transfers for interest on unfunded liability and payment of military service annuities
25,534
25,700
26,500
0005
Spouse equity payment
52
53
53
0900
Total new obligations, unexpired accounts
40,636
40,653
41,253
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
25,534
25,700
26,500
1200
Appropriation
15,102
14,953
14,753
1260
Appropriations, mandatory (total)
40,636
40,653
41,253
1930
Total budgetary resources available
40,636
40,653
41,253
Change in obligated balance:
Unpaid obligations:
3010
New obligations, unexpired accounts
40,636
40,653
41,253
3020
Outlays (gross)
–40,636
–40,653
–41,253
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
40,636
40,653
41,253
Outlays, gross:
4100
Outlays from new mandatory authority
40,636
40,653
41,253
4180
Budget authority, net (total)
40,636
40,653
41,253
4190
Outlays, net (total)
40,636
40,653
41,253
The Payment to the Civil Service Retirement and Disability Fund consists of an appropriation and a permanent indefinite authorization
to pay the Government's share of retirement costs. The payment is made directly from the General Fund of the U.S. Treasury
into the Civil Service Retirement and Disability Fund and is in addition to appropriated funds that will be contributed from
agency budgets.
Current Appropriation Payment of Government share of retirement costs.— The Civil Service Retirement Amendments of 1969 provides for an annual appropriation to amortize, over a 30-year period,
all increases in Civil Service Retirement System costs resulting from acts of the Congress granting new or liberalized benefits,
extensions of coverage, or pay raises, exclusive of the effects of cost-of-living adjustments. OPM notifies the Secretary
of the Treasury each year of such sums as may be necessary to carry out these provisions.
Permanent Indefinite Authorization.—Transfers for interest on static unfunded liability and payment of military service annuities. The Civil Service Retirement
Amendments of 1969 also provides permanent, indefinite authorization for the Secretary of the Treasury to transfer, on an
annual basis, an amount equal to five percent interest on the Civil Service Retirement and Disability Fund's current statutory
unfunded liability, calculated based on static economic assumptions, and annuity disbursements attributable to credit for
military service.
Payments for Spouse Equity.—The permanent, indefinite authorization also includes a payment which provides for the Secretary of the Treasury to transfer
an amount equal to the annuities granted to eligible former spouses of annuitants who died between September 1978 and May
1985 who did not elect survivor coverage.
Financing.—The unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969, and annuities
under special Acts to be credited to the Civil Service Retirement and Disability Fund, may be paid out of the Civil Service
Retirement and Disability Fund.
Object Classification (in millions of dollars)
Identification code 024–0200–0–1–805
2017 actual
2018 est.
2019 est.
Direct obligations:
12.1
Civilian personnel benefits
15,102
14,953
14,753
13.0
Benefits for former personnel
25,534
25,700
26,500
99.9
Total new obligations, unexpired accounts
40,636
40,653
41,253
Flexible Benefits Plan Reserve
Program and Financing (in millions of dollars)
Identification code 024–0800–0–1–805
2017 actual
2018 est.
2019 est.
Obligations by program activity:
0801
FSA FEDS Risk Reserve
11
16
18
0900
Total new obligations (object class 25.6)
11
16
18
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
60
50
63
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
2
31
21
1823
New and/or unobligated balance of spending authority from offsetting collections temporarily reduced
–1
–2
1850
Spending auth from offsetting collections, mand (total)
1
29
21
1930
Total budgetary resources available
61
79
84
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
50
63
66
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
4
4
3010
New obligations, unexpired accounts
11
16
18
3020
Outlays (gross)
–11
–20
–18
3050
Unpaid obligations, end of year
4
Memorandum (non-add) entries:
3100
Obligated balance, start of year
4
4
3200
Obligated balance, end of year
4
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
1
29
21
Outlays, gross:
4100
Outlays from new mandatory authority
16
18
4101
Outlays from mandatory balances
11
4
4110
Outlays, gross (total)
11
20
18
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–1
–1
–1
4123
Non-Federal sources
–1
–30
–20
4130
Offsets against gross budget authority and outlays (total)
–2
–31
–21
4160
Budget authority, net (mandatory)
–1
–2
4170
Outlays, net (mandatory)
9
–11
–3
4180
Budget authority, net (total)
–1
–2
4190
Outlays, net (total)
9
–11
–3
Memorandum (non-add) entries:
5090
Unexpired unavailable balance, SOY: Offsetting collections
6
7
9
5092
Unexpired unavailable balance, EOY: Offsetting collections
7
9
9
This account contains reserve resources required under the Office of Personnel Management's (OPM) contract with the administrator
of the Flexible Benefits program. This account is funded by payments from Federal agencies based on the participation of their
employees in the program and from net forfeitures, as authorized by the National Defense Authorization Act for Fiscal Year
2004 (P.L. 108–136). Account assets are available to indemnify the administrator when benefit payments exceed contributions,
for program enhancements, and for OPM's administration of the program. The reserve account balance currently exceeds that
deemed necessary to defray reasonable risk, so account balances are also being used to mitigate Federal agencies' contractual
costs for the program. Cost mitigation is projected to continue at least through 2019.
Postal Service Retiree Health Benefits Fund
Special and Trust Fund Receipts (in millions of dollars)
Identification code 024–5391–0–2–551
2017 actual
2018 est.
2019 est.
0100
Balance, start of year
51,495
49,491
50,867
Receipts:
Current law:
1140
Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund
3,681
3,858
1140
Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund
–3,858
1140
Earnings on Investments, Postal Service Retiree Health Benefits Fund
1,437
1,340
1,316
1140
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
–955
–955
1140
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
955
955
1140
Surplus Contributions from Civil Service Retirement and Disability Fund, Postal Service Retiree Health Benefits Fund
9
1199
Total current law receipts
1,446
5,021
1,316
Proposed:
1240
Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund
3,565
1999
Total receipts
1,446
5,021
4,881
2000
Total: Balances and receipts
52,941
54,512
55,748
Appropriations:
Current law:
2101
Postal Service Retiree Health Benefits Fund
–1,446
–5,021
–1,316
2103
Postal Service Retiree Health Benefits Fund
–2,004
–2,536
2134
Postal Service Retiree Health Benefits Fund
1,376
2199
Total current law appropriations
–3,450
–3,645
–3,852
2999
Total appropriations
–3,450
–3,645
–3,852
5099
Balance, end of year
49,491
50,867
51,896
Program and Financing (in millions of dollars)
Identification code 024–5391–0–2–551
2017 actual
2018 est.
2019 est.
Obligations by program activity:
0001
Obligations to FEHB Fund
3,450
3,645
3,852
0900
Total new obligations (object class 13.0)
3,450
3,645
3,852
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
1,446
5,021
1,316
1203
Appropriation (previously unavailable)
2,004
2,536
1234
Appropriations precluded from obligation
–1,376
1260
Appropriations, mandatory (total)
3,450
3,645
3,852
1930
Total budgetary resources available
3,450
3,645
3,852
Change in obligated balance:
Unpaid obligations:
3010
New obligations, unexpired accounts
3,450
3,645
3,852
3020
Outlays (gross)
–3,450
–3,645
–3,852
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
3,450
3,645
3,852
Outlays, gross:
4100
Outlays from new mandatory authority
3,450
3,645
3,852
4180
Budget authority, net (total)
3,450
3,645
3,852
4190
Outlays, net (total)
3,450
3,645
3,852
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
51,495
49,491
50,867
5001
Total investments, EOY: Federal securities: Par value
49,491
50,867
48,331
The Postal Accountability and Enhancement Act (P.L. 109–435) created the Postal Service Retiree Health Benefits Fund to help
fully fund the United States Postal Service's (USPS) retiree (annuitant) health benefits liabilities.
This account receives from USPS: 1) the pension savings provided to USPS by the Postal Civil Service Retirement System Funding
Reform Act of 2003 (P.L. 108–18) that were held in escrow during 2006; 2) payments defined within P.L. 109–435, and modified
by P.L. 111–68, to begin the liquidation of USPS's unfunded liability for post-retirement health benefits; and 3) beginning
in 2017, payments for the actuarial cost of USPS contributions for the post-retirement health benefits for its current employees.
This account also receives any surplus resources of the Civil Service Retirement and Disability Fund that are not needed to
finance future retirement benefits under the Civil Service Retirement System to current or former employees of USPS that are
attributable to civilian employment with USPS.
As a result of this health benefits financing system, beginning in 2017, USPS ceased to pay annual premium costs for its post-1971
current annuitants directly to the Employees and Retired Employees Health Benefits Fund. Instead, these premium payments are
paid from balances of this account. Payments for a proportion of the premium costs of USPS annuitants' pre-1971 service continues
to be paid by the General Fund of the Treasury through the Government Payment for Annuitants, Employees Health Benefits account.
Under the Postal Accountability and Enhancement Act of 2006 (P.L. 109–435), USPS was required to make a stream of payments
set in statute through 2016 toward paying down retiree health benefit unfunded liabilities, as well as pay annual Federal
Employees Health Benefits Program premiums for current retirees. Also under current law, starting in 2017, USPS must pay the
per capita accruing costs (or normal cost) to fund future retiree health benefits of current employees and a 40-year amortization
of the remaining unfunded liability for current retirees. The Budget reflects that USPS defaulted on the statutorily required
payments since 2012. These defaults are not factored into the 40-year amortization schedule starting in 2017, but remain on
USPS's financial statements in each year as outstanding liabilities. The 2019 Budget assumes USPS will continue to default
on the statutorily required amortization payments in 2018 and beyond, and will not fully finance per capita accruing costs
after 2018.
Postal Service Retiree Health Benefits Fund
(Legislative proposal, subject to PAYGO)
Outlays from the Postal Service Retiree Health Benefits Fund would decrease under proposals in the 2019 Budget that impact
the cost and cost sharing structure of health insurance in the Federal Employees Health Benefits Program (FEHBP). If these
proposals are enacted in 2019, they will begin to financially impact the FEHBP, and thus the Postal Service Retiree Health
Benefits Fund in 2021.
Revolving Fund
Program and Financing (in millions of dollars)
Identification code 024–4571–0–4–805
2017 actual
2018 est.
2019 est.
Obligations by program activity:
0801
Human Resource Solutions
251
196
208
0802
National Background Investigations Bureau (NBIB)
1,151
1,446
1,368
0803
Human Resources Tools & Technology (HRTT)
55
54
55
0804
Enterprise Human Resources Integration
41
42
41
0805
USAJOBS
13
15
15
0807
Human Resource Line of Business (HRLoB)
1
3
3
0808
Inspector General Activities
2
2
3
0900
Total new obligations, unexpired accounts
1,514
1,758
1,693
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
863
1,124
1,121
1021
Recoveries of prior year unpaid obligations
38
1050
Unobligated balance (total)
901
1,124
1,121
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
1,701
1,755
1,728
1801
Change in uncollected payments, Federal sources
36
1850
Spending auth from offsetting collections, mand (total)
1,737
1,755
1,728
1930
Total budgetary resources available
2,638
2,879
2,849
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
1,124
1,121
1,156
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
972
1,000
1,003
3010
New obligations, unexpired accounts
1,514
1,758
1,693
3020
Outlays (gross)
–1,448
–1,755
–1,690
3040
Recoveries of prior year unpaid obligations, unexpired
–38
3050
Unpaid obligations, end of year
1,000
1,003
1,006
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–616
–652
–652
3070
Change in uncollected pymts, Fed sources, unexpired
–36
3090
Uncollected pymts, Fed sources, end of year
–652
–652
–652
Memorandum (non-add) entries:
3100
Obligated balance, start of year
356
348
351
3200
Obligated balance, end of year
348
351
354
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
1,737
1,755
1,728
Outlays, gross:
4100
Outlays from new mandatory authority
883
805
1,690
4101
Outlays from mandatory balances
565
950
4110
Outlays, gross (total)
1,448
1,755
1,690
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–1,701
–1,755
–1,728
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
–36
4170
Outlays, net (mandatory)
–253
–38
4180
Budget authority, net (total)
4190
Outlays, net (total)
–253
–38
Budget Program.—The Office of Personnel Management (OPM) is authorized to use Revolving Funds without fiscal year limitations to conduct
investigations, training, and other functions that OPM is authorized or required to perform on a reimbursable basis. OPM operates
several programs, which are funded by fees collected from other agencies and other payments. These include Human Resources
Solutions (HRS), Enterprise Human Resources Data Warehouse (EHRD), Human Resources Line of Business (HRLOB), Human Resources
Tools and Technology (HRTT), and USAJOBS. The National Background Investigations Bureau (NBIB) became operational as of October
1, 2016. NBIB has a strong national security focus, concentrating on its mission to provide effective, efficient, and secure
background investigations for the Federal Government. Suitability Executive Agent (SuitEA) was established as a distinct program
office within OPM in December 2016, to strengthen the effectiveness of suitability vetting across the Government by providing
a focal point within OPM for leadership, process improvement, and modernization. Pursuant to Executive Order 13467, as amended,
the OPM Director is the Suitability & Credentialing Executive Agent with specific Government-wide responsibilities. NBIB is
a key strategic partner and provides data to support suitability program oversight as well as investigations to support suitability
adjudicative operations. NBIB also collects the revolving funds used for SuitEA through background investigations pricing.
HRS is a reimbursable services organization offering a complete range of tailored and standardized human resources products
and services designed to meet the unique and dynamic needs of the Federal Government. HRS provides customer agencies with
innovative and competitive, high quality Government-to-Government solutions designed to assist them in attracting and building
a high quality public sector workforce, developing effectual leaders and achieving sustainable results. HRS is comprised of
five program areas operating under two major reimbursable offerings (Government provided and third-party contractor). These
program areas are as follows: the Center for Leadership Development, the Federal Staffing Center, HR Strategy and Evaluation
Services, the Training and Management Assistance Program, and the Administrative Law Judges Program.
USAJOBS is a centralized platform that acts as a portal for Federal recruitment for all Government positions, whether competitively
or non-competitively sourced. USAJOBS delivers the service by which Federal agencies meet their legal obligation to provide
public notice of Federal employment opportunities in the competitive service to Federal employees and the public. The technology
and program operations offer Federal agencies and job seekers a modern platform to support online recruitment, marketing,
and a job application solution.
NBIB provides personnel background investigative services on a fee-for-service basis to assist its Federal agency customers
in determining individuals' suitability and fitness for Federal civilian, military, and contract employment, eligibility for
logical and physical access to agency systems and facilities, and eligibility to classified national security information.
NBIB will focus on bolstering security and intergovernmental communications and innovating its business processes, information
technology, and tools to allow for increased communication and information sharing.
During FY 2018, the National Defense Authorization Act (NDAA) was enacted and states that the Secretary of Defense has the
authority to conduct all types of background investigations and now mandates that by October 1, 2020, the Department of Defense
(DOD) will assume responsibility for their background investigations according to the implementation plan that was developed
pursuant to the NDAA of 2017. OPM (NBIB) is cooperating with the transition and is continuing to analyze and create scenarios
as DOD's implementation plan becomes more definitive.
The Human Resources Tools and Technology Program provides technology support in the form of information technology (IT) systems
development and hosting, supplying both internal and external customers a wide variety of IT services in the human resources
(HR) arena.
HRLOB provides an essential leadership role in the consolidation of agency personnel action processing, benefits management,
and payroll systems into HRLOB Shared Service Centers.
The EHRD is comprised of two programs, the electronic Official Personnel Folder (eOPF) and Enterprise Human Resources Integration
Data Warehouse (EHRIDW). These two programs support the E-Government initiative that was designed to leverage the benefits
of information technology. The goal of these two programs is to streamline and automate the collection, aggregation, and sharing
of Federal employee HR, payroll, and training information Government-wide. The investment broadly supports the OPM mission
by enabling the agency to provide the Federal HR community with access to employee data to improve workforce planning for
hiring, skills development, retention strategies and Government-wide policy.
The OPM IG Act of 2014 extends permitted uses of the Revolving Fund to include financing the cost of audits, investigations,
and oversight activities of OPM's Office of the Inspector General. The Act limits the amount of revolving fund resources available
to the Office of the Inspector General each year to 0.33 percent of the total budgetary authority estimated for the fund in
the year.
Financing.—OPM's Revolving Fund account gains spending authority from agreements with other Federal agencies who are seeking the following
services: HRS provides a multitude of HR services to other Federal agencies, which include consulting services, training,
staffing programs, vendor management, and administrative law judge services. Individual pricing and fee structures for HRS
offerings differ because the business models for each of its products and services vary. USAJOBS is financed by an annual
fee assessed to Federal agencies. The fee is based on the Federal agency's pro rata share of total Federal Government FTE
population supported, as provided in the Central Personnel Data File. NBIB offers its Federal customers investigations based
on five tiers with an Expandable Focused Investigation model at each tier. The newly established tiered approach increases
transparency and clarity into the type of investigation being completed. The price of each type of investigation varies based
on the estimated fieldwork and time it will take to complete. Prices are determined and justified using a cost allocation
model. The significant cost drivers that impact pricing considerations include Federal and contracted investigative fieldwork,
third-party search fees, the accuracy of workload projections, policy changes, and major infrastructure upgrades. SuitEA and
CredEA funding is factored into NBIB pricing and budgeted by the background investigation customers. EHRD provides two primary
service offerings on a fee-for-service basis: the eOPF, including deployment and hosting services, and a suite of analytical
tools enabling agencies to perform workforce analysis and forecasting. EHRD provides customized eOPF systems to other agencies
at additional cost, in which the customer pays for ongoing eOPF maintenance. The pricing structure for eOPF maintenance is
a fixed price per license (i.e., electronic folder) and is based on the number of active users at the customer agency. The
HRLOB has established public and private Shared Service Centers to provide technology solutions to support multiple agencies
with HR IT and HR services and is financed in part by agency contributions from partner agencies.
Operating Results.—In fiscal year 2017, OPM's Revolving Fund businesses revenue total was $1.474 billion and the expenses total was $1.331
billion which provided a net gain on operations of $143 million. The cumulative net position of the fund is a positive $173
million.
Object Classification (in millions of dollars)
Identification code 024–4571–0–4–805
2017 actual
2018 est.
2019 est.
Reimbursable obligations:
Personnel compensation:
11.1
Full-time permanent
270
335
348
11.5
Other personnel compensation
23
28
30
11.9
Total personnel compensation
293
363
378
12.1
Civilian personnel benefits
93
105
113
21.0
Travel and transportation of persons
24
26
28
23.1
Rental payments to GSA
20
17
20
23.3
Communications, utilities, and miscellaneous charges
49
40
47
24.0
Printing and reproduction
1
2
1
25.2
Other services from non-Federal sources
995
1,174
1,086
26.0
Supplies and materials
15
6
4
31.0
Equipment
24
25
16
99.9
Total new obligations, unexpired accounts
1,514
1,758
1,693
Employment Summary
Identification code 024–4571–0–4–805
2017 actual
2018 est.
2019 est.
2001
Reimbursable civilian full-time equivalent employment
3,445
3,948
3,985
Trust Funds
Civil Service Retirement and Disability Fund
Special and Trust Fund Receipts (in millions of dollars)
Identification code 024–8135–0–7–602
2017 actual
2018 est.
2019 est.
0100
Balance, start of year
879,824
897,661
915,956
Receipts:
Current law:
1110
Employee Contributions, Civil Service Retirement and Disability Fund
3,489
4,027
4,311
1110
District of Columbia Contributions, Civil Service Retirement and Disability Fund
34
37
39
1110
Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
614
599
586
1140
Agency Contributions, Civil Service Retirement and Disability Fund
27,007
27,383
27,654
1140
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
3,478
3,778
3,869
1140
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
917
917
1140
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
–917
1140
Postal Service Amortization Payments, Civil Service Retirement and Disability Fund
1,741
1,741
1140
Postal Service Amortization Payments, Civil Service Retirement and Disability Fund
–1,741
–1,741
1140
FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
401
340
296
1140
Treasury Interest, Civil Service Retirement and Disability Fund
26,025
25,599
24,320
1140
General Fund Payment to the Civil Service Retirement and Disability Fund
40,636
40,653
41,253
1140
Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
40
38
36
1199
Total current law receipts
101,724
103,371
102,364
1999
Total receipts
101,724
103,371
102,364
2000
Total: Balances and receipts
981,548
1,001,032
1,018,320
Appropriations:
Current law:
2101
Civil Service Retirement and Disability Fund
–107
–108
–102
2101
Civil Service Retirement and Disability Fund
–101,616
–102,346
–102,261
2103
Civil Service Retirement and Disability Fund
–4
–4
2132
Civil Service Retirement and Disability Fund
4
4
2134
Civil Service Retirement and Disability Fund
17,836
17,378
13,875
2199
Total current law appropriations
–83,887
–85,076
–88,488
2999
Total appropriations
–83,887
–85,076
–88,488
5099
Balance, end of year
897,661
915,956
929,832
Program and Financing (in millions of dollars)
Identification code 024–8135–0–7–602
2017 actual
2018 est.
2019 est.
Obligations by program activity:
0001
Annuities
83,328
84,529
87,946
0002
Refunds and death claims
412
439
440
0003
Administration - operations
141
101
95
0004
Transfer to MSPB
2
2
2
0005
Administration - OIG
4
5
5
0900
Total new obligations, unexpired accounts
83,887
85,076
88,488
Budgetary resources:
Budget authority:
Appropriations, discretionary:
1101
Appropriation (special or trust fund)
107
108
102
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
101,616
102,346
102,261
1203
Appropriation (previously unavailable)
4
4
1232
Appropriations and/or unobligated balance of appropriations temporarily reduced
–4
–4
1234
Appropriations precluded from obligation
–17,836
–17,378
–13,875
1260
Appropriations, mandatory (total)
83,780
84,968
88,386
1900
Budget authority (total)
83,887
85,076
88,488
1930
Total budgetary resources available
83,887
85,076
88,488
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
7,348
7,454
7,718
3010
New obligations, unexpired accounts
83,887
85,076
88,488
3020
Outlays (gross)
–83,781
–84,812
–88,201
3050
Unpaid obligations, end of year
7,454
7,718
8,005
Memorandum (non-add) entries:
3100
Obligated balance, start of year
7,348
7,454
7,718
3200
Obligated balance, end of year
7,454
7,718
8,005
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
107
108
102
Outlays, gross:
4010
Outlays from new discretionary authority
75
108
102
4011
Outlays from discretionary balances
24
4020
Outlays, gross (total)
99
108
102
Mandatory:
4090
Budget authority, gross
83,780
84,968
88,386
Outlays, gross:
4100
Outlays from new mandatory authority
76,358
77,255
79,228
4101
Outlays from mandatory balances
7,324
7,449
8,871
4110
Outlays, gross (total)
83,682
84,704
88,099
4180
Budget authority, net (total)
83,887
85,076
88,488
4190
Outlays, net (total)
83,781
84,812
88,201
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
887,161
905,103
922,376
5001
Total investments, EOY: Federal securities: Par value
905,103
922,376
936,252
Summary of Budget Authority and Outlays (in millions of dollars)
2017 actual
2018 est.
2019 est.
Enacted/requested:
Budget Authority
83,887
85,076
88,488
Outlays
83,781
84,812
88,201
Legislative proposal, subject to PAYGO:
Outlays
–1,893
Total:
Budget Authority
83,887
85,076
88,488
Outlays
83,781
84,812
86,308
The Civil Service Retirement and Disability Fund (CSRDF) is the oldest and largest of the four trust funds administered by
the Office of Personnel Management. The fund is financed and structured very differently from the other three trust funds.
It is characterized by permanent indefinite budget authority. Budget authority is the authority to incur obligations and pay
expenses which become available to an agency during any fiscal year. Once approved, permanent budget authority is permanently
available for all future years. Indefinite budget authority is used when the precise amount of budget authority required cannot
be forecast in advance and must thus be determined at some future point in time (e.g., when actual receipts and expenses become
known).
The CSRDF covers two Federal civilian retirement systems: the Civil Service Retirement System (CSRS) established on May 22,
1920, and the Federal Employees Retirement System (FERS) established on June 6, 1986. The Retirement Fund is a single plan
even though there are two different benefit tiers and funding methods. CSRS is largely a defined benefit plan, covering Federal
employees hired prior to 1984. CSRS participants do not participate in the Social Security system. FERS is a three-tiered
pension program that uses Social Security as a base, provides an additional basic benefit, and includes a thrift savings plan.
FERS covers employees hired after 1983 and formerly CSRS-covered employees who elected to join FERS.
The Budget proposes that the United States Patent and Trademark Office (PTO) continue to fund the full cost for retirement
benefits for PTO's employees covered under CSRS.
Financing.— CSRS has been financed under a statutory funding method passed by the Congress in 1969. This funding method is based on
the static economic assumptions of no future inflation, no future general schedule salary increases, and a 5.0 percent interest
rate. Under CSRS, regular employees contribute 7.0 percent of pay. Law Enforcement Officers, Firefighters, and Congressional
employees contribute an extra 0.5 percent of pay, and Members of the Congress an extra 1.0 percent of pay. Non-United States
Postal Service (USPS) agencies match the employee contributions. Also under the static funding method for CSRS, the Treasury
pays interest on any static unfunded liabilities that are not being financed by USPS. The Treasury also makes payments to
amortize, over a 30-year period, any increases in the static unfunded liability due to salary increases for Non-USPS employees
that occurred during the year, and pays for the cost of any benefits attributable to military service for both USPS and Non-USPS
employees that were paid out during the year.
FERS is funded under a dynamic entry age normal funding method. Employees and agencies together contribute the full amount
of the dynamic normal cost rate. The normal cost rate is for the defined benefit plan only, and does not include the cost
of Social Security or the thrift savings plan. FERS regular employees contribute a percentage of salary that is equal to the
contribution rate for CSRS employees—7.0 percent, as set forth above, less the 6.2 percent tax rate under the Old Age, Survivors
and Disability Insurance portion of Social Security. Under FERS, the dynamic normal cost rates are as follows: for regular
employees hired before 2013, the rate is 14.5 percent of pay (employee's share of 0.8 percent and employer's share of 13.7
percent); for regular employees hired during 2013 (known as FERS RAE/Revised Annuity Employee), the rate is 15.0 percent of
pay (employee's share of 3.1 percent and employer's share of 11.9 percent); the Bipartisan Budget Act of 2013 included a provision
to increase the normal cost rate of employee's contribution to FERS for individuals hired after 2013 and to maintain the employer's
contribution rate at its current normal cost rate. Any contributions in excess of the amount necessary to satisfy FERS normal
cost percentage will be credited to the assets of the fund, thereby reducing the unfunded liability. For regular employees
hired after 2013 (known as FERS FRAE/Further Revised Annuity Employee), the rate is 15.1 percent of pay (employee's share
of 4.4 percent and employer's share of 11.9 percent).
Under the Postal Accountability and Enhancement Act of 2006 (P.L. 109–435), USPS must make annual amortization payments beginning
in 2017 to reduce any unfunded liability (UFL) for its obligations under CSRS. These payments, along with similar amortization
payments for UFL in FERS are paid to CSRDF.
2017 actual
2018 est.
2019 est.
Active employees
2,561,748
2,533,000
2,506,000
Annuitants:
Employees
2,141,213
2,172,000
2,204,000
Survivors
536,902
531,000
527,000
Total, annuitants
2,678,115
2,703,000
2,731,000
Status of Funds (in millions of dollars)
Identification code 024–8135–0–7–602
2017 actual
2018 est.
2019 est.
Unexpended balance, start of year:
0100
Balance, start of year
887,172
905,115
923,674
0999
Total balance, start of year
887,172
905,115
923,674
Cash income during the year:
Current law:
Receipts:
1110
Employee Contributions, Civil Service Retirement and Disability Fund
3,489
4,027
4,311
1110
District of Columbia Contributions, Civil Service Retirement and Disability Fund
34
37
39
1110
Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
614
599
586
1150
FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
401
340
296
1150
Treasury Interest, Civil Service Retirement and Disability Fund
26,025
25,599
24,320
1160
Agency Contributions, Civil Service Retirement and Disability Fund
1160
Agency Contributions, Civil Service Retirement and Disability Fund
27,007
27,383
27,654
1160
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
1160
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
3,478
3,778
3,869
1160
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
917
1160
Postal Service Amortization Payments, Civil Service Retirement and Disability Fund
1160
General Fund Payment to the Civil Service Retirement and Disability Fund
40,636
40,653
41,253
1160
Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
40
38
36
1199
Income under present law
101,724
103,371
102,364
Proposed:
1210
Employee Contributions, Civil Service Retirement and Disability Fund
Offsetting governmental receipts:
1260
Agency Contributions, Civil Service Retirement and Disability Fund
1260
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
1299
Income proposed
1999
Total cash income
101,724
103,371
102,364
Cash outgo during year:
Current law:
2100
Civil Service Retirement and Disability Fund [027–00–8135–0]
–83,781
–84,812
–88,201
2199
Outgo under current law
–83,781
–84,812
–88,201
Proposed:
2200
Civil Service Retirement and Disability Fund
1,893
2299
Outgo under proposed legislation
1,893
2999
Total cash outgo (-)
–83,781
–84,812
–86,308
Surplus or deficit::
3110
Excluding interest
–8,483
–7,380
–8,560
3120
Interest
26,426
25,939
24,616
3199
Subtotal, surplus or deficit
17,943
18,559
16,056
3999
Total change in fund balance
17,943
18,559
16,056
Unexpended balance, end of year::
4100
Uninvested balance (net), end of year
12
1,298
3,478
4200
Civil Service Retirement and Disability Fund
905,103
922,376
936,252
4999
Total balance, end of year
905,115
923,674
939,730
Object Classification (in millions of dollars)
Identification code 024–8135–0–7–602
2017 actual
2018 est.
2019 est.
Direct obligations:
25.2
Other services from non-Federal sources
147
108
102
42.0
Insurance claims and indemnities
83,328
84,529
87,946
44.0
Refunds and death claims
412
439
440
99.9
Total new obligations, unexpired accounts
83,887
85,076
88,488
Civil Service Retirement and Disability Fund
(Legislative proposal, subject to PAYGO)
Program and Financing (in millions of dollars)
Identification code 024–8135–4–7–602
2017 actual
2018 est.
2019 est.
Change in obligated balance:
Unpaid obligations:
3020
Outlays (gross)
1,893
3050
Unpaid obligations, end of year
1,893
Memorandum (non-add) entries:
3200
Obligated balance, end of year
1,893
Budget authority and outlays, net:
Mandatory:
Outlays, gross:
4101
Outlays from mandatory balances
–1,893
4180
Budget authority, net (total)
4190
Outlays, net (total)
–1,893
The 2019 Budget proposes four potential legislative changes to the Civil Service Retirement and Disability Fund (CSRDF) generating
Government-wide savings: 1) Utilize a high-5 average salary instead of a high-3 in the computation of new Federal Employees
Retirement System (FERS) annuities; 2) Eliminate the special annuity supplement for new FERS retirees who do not meet the
Social Security minimum retirement age; 3) Eliminate the Cost of Living Adjustment (COLA) for FERS retirees and reduce the
COLA for Civil Service Retirement System retirees by 0.5 percent; and 4) Equalize the employee and employer share of contributions
to FERS, changing contribution rates by one percent per year until contributions from the employer and employee shares combined
reach the normal cost level. If enacted, these changes would reduce the amount of outlays from the CSRDF for annuity payments,
and transfer more of the cost of financing these benefits to employees.
Employees Life Insurance Fund
Program and Financing (in millions of dollars)
Identification code 024–8424–0–8–602
2017 actual
2018 est.
2019 est.
Obligations by program activity:
0801
Insurance Payments
3,057
3,115
3,160
0804
Administration—OPM & OIG
6
5
4
0805
Administration—long term care
2
2
2
0900
Total new obligations (object class 25.2)
3,065
3,122
3,166
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
44,168
44,684
45,321
Budget authority:
Spending authority from offsetting collections, discretionary:
1700
Collected
6
5
4
Spending authority from offsetting collections, mandatory:
1800
Collected
3,538
3,486
3,862
1800
Collected with Pay Raise Impact
1
3
1801
Change in uncollected payments, Federal sources
37
267
7
1850
Spending auth from offsetting collections, mand (total)
3,575
3,754
3,872
1900
Budget authority (total)
3,581
3,759
3,876
1930
Total budgetary resources available
47,749
48,443
49,197
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
44,684
45,321
46,031
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
959
971
1,045
3010
New obligations, unexpired accounts
3,065
3,122
3,166
3020
Outlays (gross)
–3,053
–3,048
–3,106
3050
Unpaid obligations, end of year
971
1,045
1,105
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–71
–108
–375
3070
Change in uncollected pymts, Fed sources, unexpired
–37
–267
–7
3090
Uncollected pymts, Fed sources, end of year
–108
–375
–382
Memorandum (non-add) entries:
3100
Obligated balance, start of year
888
863
670
3200
Obligated balance, end of year
863
670
723
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
6
5
4
Outlays, gross:
4010
Outlays from new discretionary authority
4
5
4
4011
Outlays from discretionary balances
1
4020
Outlays, gross (total)
5
5
4
Mandatory:
4090
Budget authority, gross
3,575
3,754
3,872
Outlays, gross:
4100
Outlays from new mandatory authority
2,089
2,298
2,338
4101
Outlays from mandatory balances
959
745
764
4110
Outlays, gross (total)
3,048
3,043
3,102
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–561
–573
–579
4121
Interest on Federal securities
–212
–60
–363
4123
Non-Federal sources
–2,771
–2,859
–2,925
4123
Non-Federal sources with Pay Raise Impact
–2
4130
Offsets against gross budget authority and outlays (total)
–3,544
–3,492
–3,869
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
–37
–267
–7
4160
Budget authority, net (mandatory)
–6
–5
–4
4170
Outlays, net (mandatory)
–496
–449
–767
4180
Budget authority, net (total)
4190
Outlays, net (total)
–491
–444
–763
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
45,167
45,680
46,123
5000
Total investments, SOY: Federal securities: Par value
1
5001
Total investments, EOY: Federal securities: Par value
45,680
46,123
46,884
5001
Total investments, EOY: Federal securities: Par value with Pay Raise Impact
1
3
This fund finances payments to private insurance companies for Federal Employees' Group Life Insurance and expenses of the
Office of Personnel Management in administering the program.
The Administration proposes that the United States Patent and Trademark Office (PTO) will fund the accruing costs associated
with post-retirement life insurance benefits for PTO's employees.
Budget program.—The status of the basic (regular and optional) life insurance program on September 30 is as follows:
2017 act.
2018 est.
2019 est.
Life insurance in force (in billions of dollars):
On active employees
777.9
804.3
831.5
On retired employees
98.7
99.7
100.7
Total
876.6
904.0
932.3
Number of participants (in thousands):
Active employees
2,423
2,433
2,444
Annuitants
1,648
1,654
1,661
Total
4,070
4,088
4,105
Financing.—Non-United States Postal Service employees and all retirees under 65 pay two-thirds of the premium costs for Basic coverage;
agencies pay the remaining third. Optional and certain post-retirement Basic coverages are paid entirely by enrollees. The
status of the reserves at the end of the year is as follows:
Status of Reserves
2017 act.
2018 est.
2019 est.
Held in reserve (in millions of dollars):
Contingency reserve
690
690
690
Beneficial association program reserve
0
0
0
U.S. Treasury reserve
44,210
44,252
44,972
Total reserves
44,900
44,942
45,662
Employees and Retired Employees Health Benefits Funds
Program and Financing (in millions of dollars)
Identification code 024–9981–0–8–551
2017 actual
2018 est.
2019 est.
Obligations by program activity:
0801
Benefit payments
50,520
54,967
57,938
0802
Payments from OPM contingency reserve
284
300
300
0803
Government payment for annuitants (1960 Act)
1
1
0804
Administration (OPM and OIG)
52
53
55
0806
Administration - dental and vision program
6
6
6
0900
Total new obligations (object class 25.6)
50,862
55,327
58,300
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
21,280
23,337
23,381
Budget authority:
Spending authority from offsetting collections, discretionary:
1700
Collected
55
53
55
Spending authority from offsetting collections, mandatory:
1800
Collected
52,846
55,210
58,249
1801
Change in uncollected payments, Federal sources
17
108
127
1802
Offsetting collections (previously unavailable)
1
1850
Spending auth from offsetting collections, mand (total)
52,864
55,318
58,376
1900
Budget authority (total)
52,919
55,371
58,431
1930
Total budgetary resources available
74,199
78,708
81,812
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
23,337
23,381
23,512
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
4,625
4,877
5,009
3010
New obligations, unexpired accounts
50,862
55,327
58,300
3020
Outlays (gross)
–50,610
–55,195
–58,267
3050
Unpaid obligations, end of year
4,877
5,009
5,042
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–2,215
–2,232
–2,340
3070
Change in uncollected pymts, Fed sources, unexpired
–17
–108
–127
3090
Uncollected pymts, Fed sources, end of year
–2,232
–2,340
–2,467
Memorandum (non-add) entries:
3100
Obligated balance, start of year
2,410
2,645
2,669
3200
Obligated balance, end of year
2,645
2,669
2,575
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
55
53
55
Outlays, gross:
4010
Outlays from new discretionary authority
34
53
55
4011
Outlays from discretionary balances
16
4020
Outlays, gross (total)
50
53
55
Mandatory:
4090
Budget authority, gross
52,864
55,318
58,376
Outlays, gross:
4100
Outlays from new mandatory authority
45,986
50,057
53,004
4101
Outlays from mandatory balances
4,574
5,085
5,208
4110
Outlays, gross (total)
50,560
55,142
58,212
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal Sources [OIG]
–37,022
–38,371
–40,335
4121
Interest on Federal securities
–187
–209
–307
4123
Non-Federal sources
–15,692
–16,683
–17,662
4130
Offsets against gross budget authority and outlays (total)
–52,901
–55,263
–58,304
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
–17
–108
–127
4160
Budget authority, net (mandatory)
–54
–53
–55
4170
Outlays, net (mandatory)
–2,341
–121
–92
4180
Budget authority, net (total)
1
4190
Outlays, net (total)
–2,291
–68
–37
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
23,729
26,021
26,089
5001
Total investments, EOY: Federal securities: Par value
26,021
26,089
26,130
5090
Unexpired unavailable balance, SOY: Offsetting collections
1
This display combines the Federal Employees Health Benefit (FEHB) fund and the Retired Employees Health Benefits (REHB) fund.
The FEHB fund provides for the cost of health benefits for: 1) active employees; 2) employees who retired after June 1960,
or their survivors; 3) annuitants transferred from the REHB fund as authorized by Public Law 93–246; and 4) tribal organizations.
In 2016, the Office of Personnel Management (OPM) began offering a Self Plus One enrollment tier within the FEHB as enacted
by the Bipartisan Budget Act of 2013.
The REHB fund, created by the Retired Federal Employees Health Benefits Act of 1960, provides for: 1) the cost of health benefits
for retired employees and survivors who were enrolled in a Government-sponsored uniform health benefits plan; 2) the contribution
to retired employees and survivors who retain or purchase private health insurance; and 3) expenses of OPM in administering
the program.
Budget program.—The balance of the FEHB fund is available for payments without fiscal year limitation. Numbers of participants at the end
of each fiscal year are as follows:
2017 actual
2018 est.
2019 est.
Active employees
2,130,085
2,118,000
2,118,000
USPS active employees (non-add)
431,567
431,711
431,711
Annuitants
1,924,754
1,945,000
1,966,000
Tribal Organizations
22,498
22,498
22,498
Total
4,077,337
4,085,498
4,106,498
In determining a biweekly subscription rate to cover program costs, one percent is added for administrative expenses and three
percent is added for a contingency reserve held by OPM for each carrier. OPM is authorized to transfer unused administrative
reserve funds to the contingency reserve.
The REHB fund is available without fiscal year limitation. The amounts contributed by the Government are paid into the fund
from annual appropriations. The number of participants at the end of each fiscal year are as follows:
2017 actual
2018 est.
2019 est.
Uniform plan
56
46
38
Private plans
107
88
73
Total
163
134
111
Financing.—The funds are financed by: 1) withholdings from active employees and annuitants; 2) agency contributions for active employees;
3) Government contributions for annuitants appropriated to OPM; and 4) contributions made by the United States Postal Service
in accordance with the provisions of Public Law 101–508.
Funds made available to carriers but not used to pay claims in the current period are carried forward as special reserves
for use in subsequent periods. OPM maintains a contingency reserve, funded by employee and Government contributions, which
may be used to defray future cost increases or provide increased benefits. OPM makes payments to carriers from this reserve
whenever carrier-held reserves fall below levels prescribed by OPM regulations or when carriers can demonstrate good cause
such as unexpected claims experience or variations from expected community rates.
The Budget proposes that the United States Patent and Trademark Office continue to fund the accruing costs associated with
post-retirement health benefits for its employees.
Status of Funds (in millions of dollars)
Identification code 024–9981–0–8–551
2017 actual
2018 est.
2019 est.
Unexpended balance, start of year:
0100
Balance, start of year
23,690
25,982
26,050
0298
Rounding adjustment
1
0999
Total balance, start of year
23,691
25,982
26,050
Cash income during the year:
Current law:
Receipts:
1130
Employees and Retired Employees Health Benefits Funds
15,692
16,683
17,662
1150
Employees and Retired Employees Health Benefits Funds
187
209
307
1160
Employees and Retired Employees Health Benefits Funds
37,022
38,371
40,335
1199
Income under present law
52,901
55,263
58,304
1999
Total cash income
52,901
55,263
58,304
Cash outgo during year:
Current law:
2100
Employees and Retired Employees Health Benefits Funds [027–00–9981–0]
–50,610
–55,195
–58,267
2199
Outgo under current law
–50,610
–55,195
–58,267
2999
Total cash outgo (-)
–50,610
–55,195
–58,267
Surplus or deficit::
3110
Excluding interest
2,104
–141
–270
3120
Interest
187
209
307
3199
Subtotal, surplus or deficit
2,291
68
37
3999
Total change in fund balance
2,291
68
37
Unexpended balance, end of year::
4100
Uninvested balance (net), end of year
–39
–39
–43
4200
Employees and Retired Employees Health Benefits Funds
26,021
26,089
26,130
4999
Total balance, end of year
25,982
26,050
26,087
Employees and Retired Employees Health Benefits Funds
(Legislative proposal, subject to PAYGO)
The 2019 Budget includes a package of proposals that will improve program efficiency, introduce more accountability and increase
competition and choice: 1) Medical Liability Reform would potentially reduce the costs of medical liability and lower insurance
premiums of the Federal Employee Health Benefit (FEHB) Program; and 2) Modifying the Federal government contribution rate
for premiums to base it on a plan's score from the FEHB Plan Performance Assessment would improve healthcare quality and affordability
within the program.
General and Administrative Provisions
GENERAL FUND RECEIPT ACCOUNT
(in millions of dollars)
2017 actual
2018 est.
2019 est.
Offsetting receipts from the public:
024–322000
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
4
2
2
General Fund Offsetting receipts from the public
4
2
2