[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
(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; 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, $197,000,000: Provided, That of the total amount made available under this heading, $8,842,000 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: Provided further, That of the total amount made available under this heading, $1,073,201 may be made available 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 in addition $175,000,000 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 further, 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 2021, 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: Provided further, That amounts available under this heading may be transferred to an OPM Information Technology Working
Capital Fund for purposes authorized by the Modernizing Government Technology Act (40 U.S.C. 11301 note).
(Financial Services and General Government Appropriations Act, 2021.)
Program and Financing (in millions of dollars)
Identification code 024–0100–0–1–805
2020 actual
2021 est.
2022 est.
Obligations by program activity:
0001
Employee Services
31
34
35
0002
Merit System Audit & Compliance
12
13
13
0003
Office of the Chief Financial Officer
13
10
10
0004
Office of the Chief Information Officer
46
39
73
0005
Executive Services
13
10
10
0007
Health and Insurance
1
0009
Administrative Services and Centrally Financed
12
42
44
0010
Human Capital Data Management & Modernization
6
12
12
0100
Total direct program
134
160
197
0799
Total direct obligations
134
160
197
0801
Trust Fund activity
431
170
175
0900
Total new obligations, unexpired accounts
565
330
372
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
12
17
17
1012
Unobligated balance transfers between expired and unexpired accounts
11
1021
Recoveries of prior year unpaid obligations
4
1050
Unobligated balance (total)
27
17
17
Budget authority:
Appropriations, discretionary:
1100
Appropriation
157
160
197
Spending authority from offsetting collections, discretionary:
1700
Collected
288
170
175
1701
Change in uncollected payments, Federal sources
142
1750
Spending auth from offsetting collections, disc (total)
430
170
175
1900
Budget authority (total)
587
330
372
1930
Total budgetary resources available
614
347
389
Memorandum (non-add) entries:
1940
Unobligated balance expiring
–32
1941
Unexpired unobligated balance, end of year
17
17
17
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
131
167
35
3010
New obligations, unexpired accounts
565
330
372
3011
Obligations ("upward adjustments"), expired accounts
1
3020
Outlays (gross)
–516
–462
–366
3040
Recoveries of prior year unpaid obligations, unexpired
–4
3041
Recoveries of prior year unpaid obligations, expired
–10
3050
Unpaid obligations, end of year
167
35
41
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–111
–210
–210
3070
Change in uncollected pymts, Fed sources, unexpired
–142
3071
Change in uncollected pymts, Fed sources, expired
43
3090
Uncollected pymts, Fed sources, end of year
–210
–210
–210
Memorandum (non-add) entries:
3100
Obligated balance, start of year
20
–43
–175
3200
Obligated balance, end of year
–43
–175
–169
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
587
330
372
Outlays, gross:
4010
Outlays from new discretionary authority
423
309
346
4011
Outlays from discretionary balances
93
153
20
4020
Outlays, gross (total)
516
462
366
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–317
–170
–175
4033
Non-Federal sources
–1
4040
Offsets against gross budget authority and outlays (total)
–318
–170
–175
Additional offsets against gross budget authority only:
4050
Change in uncollected pymts, Fed sources, unexpired
–142
4052
Offsetting collections credited to expired accounts
30
4060
Additional offsets against budget authority only (total)
–112
4070
Budget authority, net (discretionary)
157
160
197
4080
Outlays, net (discretionary)
198
292
191
4180
Budget authority, net (total)
157
160
197
4190
Outlays, net (total)
198
292
191
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 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.
Object Classification (in millions of dollars)
Identification code 024–0100–0–1–805
2020 actual
2021 est.
2022 est.
Direct obligations:
Personnel compensation:
11.1
Full-time permanent
45
54
67
11.5
Other personnel compensation
1
3
3
11.9
Total personnel compensation
46
57
70
12.1
Civilian personnel benefits
15
20
24
21.0
Travel and transportation of persons
1
1
23.3
Communications, utilities, and miscellaneous charges
39
24
37
25.2
Other services from non-Federal sources
29
58
64
31.0
Equipment
4
1
1
99.0
Direct obligations
134
160
197
99.0
Reimbursable obligations
431
170
175
99.9
Total new obligations, unexpired accounts
565
330
372
Employment Summary
Identification code 024–0100–0–1–805
2020 actual
2021 est.
2022 est.
1001
Direct civilian full-time equivalent employment
684
647
684
2001
Reimbursable civilian full-time equivalent employment
1,127
720
713
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, $5,345,000, and in addition, not to exceed $29,565,300 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.
(Financial Services and General Government Appropriations Act, 2021.)
Program and Financing (in millions of dollars)
Identification code 024–0400–0–1–805
2020 actual
2021 est.
2022 est.
Obligations by program activity:
0001
Program oversight (audits, investigations, etc.)
5
5
5
0801
Office of Inspector General (Reimbursable)
25
28
30
0900
Total new obligations, unexpired accounts
30
33
35
Budgetary resources:
Budget authority:
Appropriations, discretionary:
1100
Appropriation
5
5
5
Spending authority from offsetting collections, discretionary:
1700
Collected
23
28
30
1701
Change in uncollected payments, Federal sources
2
1750
Spending auth from offsetting collections, disc (total)
25
28
30
1900
Budget authority (total)
30
33
35
1930
Total budgetary resources available
30
33
35
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
4
3
1
3010
New obligations, unexpired accounts
30
33
35
3020
Outlays (gross)
–31
–35
–34
3050
Unpaid obligations, end of year
3
1
2
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–5
–6
–6
3070
Change in uncollected pymts, Fed sources, unexpired
–2
3071
Change in uncollected pymts, Fed sources, expired
1
3090
Uncollected pymts, Fed sources, end of year
–6
–6
–6
Memorandum (non-add) entries:
3100
Obligated balance, start of year
–1
–3
–5
3200
Obligated balance, end of year
–3
–5
–4
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
30
33
35
Outlays, gross:
4010
Outlays from new discretionary authority
28
32
34
4011
Outlays from discretionary balances
3
3
4020
Outlays, gross (total)
31
35
34
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–24
–28
–30
Additional offsets against gross budget authority only:
4050
Change in uncollected pymts, Fed sources, unexpired
–2
4052
Offsetting collections credited to expired accounts
1
4060
Additional offsets against budget authority only (total)
–1
4070
Budget authority, net (discretionary)
5
5
5
4080
Outlays, net (discretionary)
7
7
4
4180
Budget authority, net (total)
5
5
5
4190
Outlays, net (total)
7
7
4
This appropriation funds the U.S. Office of Personnel Management (OPM) Office of Inspector General's (OIG) efforts to protect
the integrity of OPM's programs and operations. The OPM OIG's audits, investigations, evaluations, and administrative sanctions
programs serve to prevent and detect fraud, waste, abuse, and mismanagement. The OPM OIG's Office of Audits conducts audits
of OPM programs and operations. The Office of Audits issued 42 audit reports in 2020, with questioned costs totaling over
$23 million. The majority of the Office of Audits' work involves the Federal Employees Health Benefits Program (FEHBP), auditing
the health insurance carriers that contract with OPM as well as the pharmacy benefit managers these carriers use to administer
the pharmacy benefit. In addition, the Office of Audits focuses on other key OPM benefits programs, including 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. The OPM OIG also conducts
information systems audits that cover general and application controls and security within OPM information systems and programs
as well as OPM contractor systems, such as those of FEHBP insurance carriers. One key project is to provide ongoing oversight
of OPM's information technology (IT) modernization efforts. The OPM OIG's longstanding expertise in these areas has been recognized
and endorsed by the Congress. The OPM OIG's continued oversight of these efforts is essential to the IT security posture of
OPM, its systems, and the highly sensitive data contained in these systems. The Office of Audits also conducts audits of OPM
revolving fund programs and operations, and the Office of Audits is responsible for the oversight of the OPM financial statement
audit, which is conducted by an independent public accounting firm. The OPM OIG's Office of Investigations detects and investigates
improper and illegal activities potentially involving OPM programs, personnel, contractors or operations. The Office of Investigations
is a statutory law enforcement organization, with its special agents having the authority to carry firearms, issue subpoenas,
and to seek and execute both search and arrest warrants. In 2020, the OPM OIG's activities led to 49 arrests, 47 indictments/criminal
investigations, and 37 criminal convictions, resulting in over $16 million in recoveries to the OPM Trust Funds. In addition,
the Office of Investigations partnered with the U.S. Department of Justice (DOJ) and other Federal, state, and local law enforcement
agencies to investigate and help prosecute and collect fines, penalties, and forfeitures to the Federal Government totaling
over $651 million. Based on the evidence gathered during OPM OIG 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 OIGs
FEHBP Administrative Sanctions program. The Office of Investigations also investigates allegations of fraud against OPM programs,
such as the FEHBP and the Civil Service and Federal Employees Retirement Systems. When appropriate, the Office of Investigations
also conducts investigations of OPM internal operations and employee and contractor misconduct. The OPM OIG's Office of Evaluations
conducts nationwide studies of OPM programs from a broad, issue-based perspective, as well as evaluations of specific areas
of operation and matters of urgent concern. The Office of Evaluations conducts special reviews in response to Congressional
requests for studies or information that may require immediate attention and OPM management requests for independent assessments.
Evaluators in this office use a variety of methods and techniques to evaluate and assess an OPM operation or concern to develop
recommendations for OPM management, the Congress, and the public. In 2020, the Office of Evaluations issued three final evaluations
reports. Finally, the OPM OIG 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 2020, the OPM OIG was responsible for 776 suspensions and debarments within the FEHBP. In January 2014, the Congress
passed the OPM IG Act (P.L. 11380). This legislation has provided the necessary funding for the OPM OIG 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
2020 actual
2021 est.
2022 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
1
99.0
Direct obligations
5
5
5
99.0
Reimbursable obligations
25
28
30
99.9
Total new obligations, unexpired accounts
30
33
35
Employment Summary
Identification code 024–0400–0–1–805
2020 actual
2021 est.
2022 est.
1001
Direct civilian full-time equivalent employment
22
20
23
2001
Reimbursable civilian full-time equivalent employment
121
134
140
Government Payment for Annuitants, Employees Health Benefits
Program and Financing (in millions of dollars)
Identification code 024–0206–0–1–551
2020 actual
2021 est.
2022 est.
Obligations by program activity:
0001
Government contribution for annuitants benefits (1959 Act)
13,186
13,311
13,968
0002
Government contribution for annuitants benefits (1960 Act)
1
1
0900
Total new obligations, unexpired accounts (object class 13.0)
13,186
13,312
13,969
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
13,186
13,312
13,969
1930
Total budgetary resources available
13,186
13,312
13,969
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
1,465
1,511
1,511
3010
New obligations, unexpired accounts
13,186
13,312
13,969
3020
Outlays (gross)
–13,140
–13,312
–13,969
3050
Unpaid obligations, end of year
1,511
1,511
1,511
Memorandum (non-add) entries:
3100
Obligated balance, start of year
1,465
1,511
1,511
3200
Obligated balance, end of year
1,511
1,511
1,511
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
13,186
13,312
13,969
Outlays, gross:
4100
Outlays from new mandatory authority
11,675
11,876
12,746
4101
Outlays from mandatory balances
1,465
1,436
1,223
4110
Outlays, gross (total)
13,140
13,312
13,969
4180
Budget authority, net (total)
13,186
13,312
13,969
4190
Outlays, net (total)
13,140
13,312
13,969
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.
2020 actual
2021 est.
2022 est.
FEHB
1,937,285
1.959,820
1,981,619
USPS annuitants (non-add)
418,000
418,000
418,000
REHB
88
73
60
Total, annuitants
1,937,373
1,959,893
1,981,679
Government Payment for Annuitants, Employee Life Insurance
Program and Financing (in millions of dollars)
Identification code 024–0500–0–1–602
2020 actual
2021 est.
2022 est.
Obligations by program activity:
0001
Government Payment for Annuitants, Employee Life Insurance (Direct)
42
42
43
0900
Total new obligations, unexpired accounts (object class 25.2)
42
42
43
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
42
42
43
1930
Total budgetary resources available
42
42
43
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
5
5
5
3010
New obligations, unexpired accounts
42
42
43
3020
Outlays (gross)
–42
–42
–43
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
42
42
43
Outlays, gross:
4100
Outlays from new mandatory authority
37
37
38
4101
Outlays from mandatory balances
5
5
5
4110
Outlays, gross (total)
42
42
43
4180
Budget authority, net (total)
42
42
43
4190
Outlays, net (total)
42
42
43
Per Public Law 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
2020 actual
2021 est.
2022 est.
Obligations by program activity:
0002
Payment of Government share of retirement costs
18,788
18,400
18,100
0003
Transfers for interest on unfunded liability and payment of military service annuities
27,009
27,400
27,900
0005
Spouse equity payment
40
40
40
0900
Total new obligations, unexpired accounts
45,837
45,840
46,040
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
27,009
27,400
27,900
1200
Appropriation
18,828
18,440
18,140
1260
Appropriations, mandatory (total)
45,837
45,840
46,040
1930
Total budgetary resources available
45,837
45,840
46,040
Change in obligated balance:
Unpaid obligations:
3010
New obligations, unexpired accounts
45,837
45,840
46,040
3020
Outlays (gross)
–45,837
–45,840
–46,040
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
45,837
45,840
46,040
Outlays, gross:
4100
Outlays from new mandatory authority
45,837
45,840
46,040
4180
Budget authority, net (total)
45,837
45,840
46,040
4190
Outlays, net (total)
45,837
45,840
46,040
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 Reitirement 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. The Office of Personnel Management
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
2020 actual
2021 est.
2022 est.
Direct obligations:
12.1
Civilian personnel benefits
18,828
18,440
18,140
13.0
Benefits for former personnel
27,009
27,400
27,900
99.9
Total new obligations, unexpired accounts
45,837
45,840
46,040
Flexible Benefits Plan Reserve
Program and Financing (in millions of dollars)
Identification code 024–0800–0–1–805
2020 actual
2021 est.
2022 est.
Obligations by program activity:
0801
FSA FEDS Risk Reserve
10
17
20
0900
Total new obligations, unexpired accounts (object class 25.6)
10
17
20
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
65
67
69
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
13
20
22
1823
New and/or unobligated balance of spending authority from offsetting collections temporarily reduced
–1
–1
–1
1850
Spending auth from offsetting collections, mand (total)
12
19
21
1930
Total budgetary resources available
77
86
90
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
67
69
70
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
6
6
6
3010
New obligations, unexpired accounts
10
17
20
3020
Outlays (gross)
–10
–17
–20
3050
Unpaid obligations, end of year
6
6
6
Memorandum (non-add) entries:
3100
Obligated balance, start of year
6
6
6
3200
Obligated balance, end of year
6
6
6
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
12
19
21
Outlays, gross:
4100
Outlays from new mandatory authority
10
12
4101
Outlays from mandatory balances
10
7
8
4110
Outlays, gross (total)
10
17
20
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–1
–1
–1
4123
Non-Federal sources
–12
–19
–21
4130
Offsets against gross budget authority and outlays (total)
–13
–20
–22
4160
Budget authority, net (mandatory)
–1
–1
–1
4170
Outlays, net (mandatory)
–3
–3
–2
4180
Budget authority, net (total)
–1
–1
–1
4190
Outlays, net (total)
–3
–3
–2
Memorandum (non-add) entries:
5090
Unexpired unavailable balance, SOY: Offsetting collections
10
11
12
5092
Unexpired unavailable balance, EOY: Offsetting collections
11
12
13
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 2022.
Postal Service Retiree Health Benefits Fund
Special and Trust Fund Receipts (in millions of dollars)
Identification code 024–5391–0–2–551
2020 actual
2021 est.
2022 est.
0100
Balance, start of year
44,611
41,868
38,870
Receipts:
Current law:
1140
Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund
4,038
4,236
1140
Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund
–4,038
–4,236
1140
Earnings on Investments, Postal Service Retiree Health Benefits Fund
1,151
1,043
935
1140
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
810
810
1140
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
–810
–810
1199
Total current law receipts
1,151
1,043
935
1999
Total receipts
1,151
1,043
935
2000
Total: Balances and receipts
45,762
42,911
39,805
Appropriations:
Current law:
2101
Postal Service Retiree Health Benefits Fund
–1,151
–1,010
–1,061
2103
Postal Service Retiree Health Benefits Fund
–2,743
–3,031
–3,182
2199
Total current law appropriations
–3,894
–4,041
–4,243
2999
Total appropriations
–3,894
–4,041
–4,243
5099
Balance, end of year
41,868
38,870
35,562
Program and Financing (in millions of dollars)
Identification code 024–5391–0–2–551
2020 actual
2021 est.
2022 est.
Obligations by program activity:
0001
Obligations to FEHB Fund
3,894
4,041
4,243
0900
Total new obligations, unexpired accounts (object class 13.0)
3,894
4,041
4,243
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
1,151
1,010
1,061
1203
Appropriation (previously unavailable)(special or trust)
2,743
3,031
3,182
1260
Appropriations, mandatory (total)
3,894
4,041
4,243
1930
Total budgetary resources available
3,894
4,041
4,243
Change in obligated balance:
Unpaid obligations:
3010
New obligations, unexpired accounts
3,894
4,041
4,243
3020
Outlays (gross)
–3,894
–4,041
–4,243
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
3,894
4,041
4,243
Outlays, gross:
4100
Outlays from new mandatory authority
1,151
4,041
4,243
4101
Outlays from mandatory balances
2,743
4110
Outlays, gross (total)
3,894
4,041
4,243
4180
Budget authority, net (total)
3,894
4,041
4,243
4190
Outlays, net (total)
3,894
4,041
4,243
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
44,611
41,868
39,060
5001
Total investments, EOY: Federal securities: Par value
41,868
39,060
35,752
Revolving Fund
Program and Financing (in millions of dollars)
Identification code 024–4571–0–4–805
2020 actual
2021 est.
2022 est.
Obligations by program activity:
0801
Human Resource Solutions
282
711
562
0802
National Background Investigations Bureau (NBIB)
29
0803
Human Resources Tools & Technology (HRTT)
69
83
80
0804
Enterprise Human Resources Integration
23
37
39
0806
Suitability Executive Agent
7
10
10
0807
Human Resource Line of Business (HRLoB)
3
3
3
0808
Inspector General Activities
1
1
1
0810
Credit Monitoring
84
85
86
0811
National Background Investigations Bureau Transition
8
6
0900
Total new obligations, unexpired accounts
506
936
781
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
1,722
712
446
1010
Unobligated balance transfer to other accts [097–4932]
–1,221
1021
Recoveries of prior year unpaid obligations
262
1050
Unobligated balance (total)
763
712
446
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
702
670
821
1801
Change in uncollected payments, Federal sources
–210
1810
Spending authority from offsetting collections transferred to other accounts [097–4932]
–37
1850
Spending auth from offsetting collections, mand (total)
455
670
821
1930
Total budgetary resources available
1,218
1,382
1,267
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
712
446
486
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
718
343
609
3010
New obligations, unexpired accounts
506
936
781
3020
Outlays (gross)
–619
–670
–821
3040
Recoveries of prior year unpaid obligations, unexpired
–262
3050
Unpaid obligations, end of year
343
609
569
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–782
–572
–572
3070
Change in uncollected pymts, Fed sources, unexpired
210
3090
Uncollected pymts, Fed sources, end of year
–572
–572
–572
Memorandum (non-add) entries:
3100
Obligated balance, start of year
–64
–229
37
3200
Obligated balance, end of year
–229
37
–3
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
455
670
821
Outlays, gross:
4100
Outlays from new mandatory authority
310
327
218
4101
Outlays from mandatory balances
309
343
603
4110
Outlays, gross (total)
619
670
821
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–702
–670
–821
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
210
4160
Budget authority, net (mandatory)
–37
4170
Outlays, net (mandatory)
–83
4180
Budget authority, net (total)
–37
4190
Outlays, net (total)
–83
Budget Program.—Pursuant to Title 5, U.S.C. 1304 (e) (1), OPM is authorized to use Revolving Funds without fiscal year limitations to conduct
background investigations, training, and other personnel management services that OPM is authorized or required to perform
on a reimbursable basis. Under this guidance, OPM operates several programs, which are funded by fees or reimbursement payments
collected from other agencies and other payments. The following programs are authorized to use Revolving Funds: Suitability
Executive Agent, Human Resources Solutions, Enterprise Human Resources, Human Resources Line of Business, Human Resources
Tools & Technology, and Credit Monitoring and Identity Protection Services.
Operating Results.—In 2020, OPM's Revolving Fund businesses revenue total was -$297 million and the expenses total was $477 million which produced
a net loss on operations of -$773 million. The cumulative net position of the fund is a positive $255 million. The primary
reason for the loss in FY 2020 is residual financial activity related to the transfer of the background investigations function
to the Department of Defense.
The OPM IG Act (the Act) (P.L. 113–80).—The Act 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.
Object Classification (in millions of dollars)
Identification code 024–4571–0–4–805
2020 actual
2021 est.
2022 est.
Reimbursable obligations:
Personnel compensation:
11.1
Full-time permanent
62
79
79
11.5
Other personnel compensation
3
4
4
11.9
Total personnel compensation
65
83
83
12.1
Civilian personnel benefits
23
27
31
21.0
Travel and transportation of persons
3
5
5
23.1
Rental payments to GSA
8
3
6
23.3
Communications, utilities, and miscellaneous charges
32
9
18
24.0
Printing and reproduction
1
25.2
Other services from non-Federal sources
368
803
636
26.0
Supplies and materials
1
1
1
31.0
Equipment
5
5
1
99.9
Total new obligations, unexpired accounts
506
936
781
Employment Summary
Identification code 024–4571–0–4–805
2020 actual
2021 est.
2022 est.
2001
Reimbursable civilian full-time equivalent employment
565
704
680
Emergency Federal Employee Leave Fund
Program and Financing (in millions of dollars)
Identification code 024–0806–0–1–602
2020 actual
2021 est.
2022 est.
Obligations by program activity:
0001
Agency Reimbursement
565
0002
Administration
5
0900
Total new obligations, unexpired accounts (object class 44.0)
570
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
570
1930
Total budgetary resources available
570
Change in obligated balance:
Unpaid obligations:
3010
New obligations, unexpired accounts
570
3020
Outlays (gross)
–570
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
570
Outlays, gross:
4100
Outlays from new mandatory authority
570
4180
Budget authority, net (total)
570
4190
Outlays, net (total)
570
The Emergency Federal Employee Leave Fund (Fund) was established by the American Rescue Plan Act of 2021 (P.L. 117–2). The
Fund is available to reimburse Federal agencies for the cost of COVID-19 related paid leave granted under section 4001 of
the Act during fiscal year 2021, or until the Fund is exhausted if sooner. Once the Fund is exhausted, the leave program created
by the Act ceases. The Fund is also available for reasonable expenses incurred by the Office of Personnel Management.
Trust Funds
Civil Service Retirement and Disability Fund
Special and Trust Fund Receipts (in millions of dollars)
Identification code 024–8135–0–7–602
2020 actual
2021 est.
2022 est.
0100
Balance, start of year
931,785
954,003
974,369
0198
Reconciliation adjustment
–2
0199
Balance, start of year
931,783
954,003
974,369
Receipts:
Current law:
1110
Employee Contributions, Civil Service Retirement and Disability Fund
4,530
5,122
5,525
1110
District of Columbia Contributions, Civil Service Retirement and Disability Fund
29
31
31
1110
Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
586
554
527
1140
Agency Contributions, Civil Service Retirement and Disability Fund
579
1140
Agency Contributions, Civil Service Retirement and Disability Fund
33,631
36,544
39,365
1140
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
65
1140
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
3,796
4,133
4,348
1140
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
1,343
1,343
1140
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
–1,343
–1,343
1140
Postal Service Amortization Payments, Civil Service Retirement and Disability Fund
–1,817
–1,817
1140
Postal Service Amortization Payments, Civil Service Retirement and Disability Fund
1,817
1,817
1140
FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
237
192
157
1140
Treasury Interest, Civil Service Retirement and Disability Fund
24,850
21,646
19,553
1140
General Fund Payment to the Civil Service Retirement and Disability Fund
45,837
45,840
46,040
1140
Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
37
36
34
1199
Total current law receipts
113,533
114,098
116,224
1999
Total receipts
113,533
114,098
116,224
2000
Total: Balances and receipts
1,045,316
1,068,101
1,090,593
Appropriations:
Current law:
2101
Civil Service Retirement and Disability Fund
–113
–126
–131
2101
Civil Service Retirement and Disability Fund
–113,420
–113,975
–116,097
2103
Civil Service Retirement and Disability Fund
–3
–3
–3
2132
Civil Service Retirement and Disability Fund
3
3
3
2135
Civil Service Retirement and Disability Fund
22,219
20,369
19,173
2199
Total current law appropriations
–91,314
–93,732
–97,055
2999
Total appropriations
–91,314
–93,732
–97,055
5098
Rounding adjustment
1
5099
Balance, end of year
954,003
974,369
993,538
Program and Financing (in millions of dollars)
Identification code 024–8135–0–7–602
2020 actual
2021 est.
2022 est.
Obligations by program activity:
0001
Annuities
90,742
93,200
96,511
0002
Refunds and death claims
400
406
413
0003
Administration - operations
165
119
124
0004
Transfer to MSPB
2
2
2
0005
Administration - OIG
5
5
5
0900
Total new obligations, unexpired accounts
91,314
93,732
97,055
Budgetary resources:
Budget authority:
Appropriations, discretionary:
1101
Appropriation (special or trust)
113
126
131
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
113,420
113,975
116,097
1203
Appropriation (previously unavailable)(special or trust)
3
3
3
1232
Appropriations and/or unobligated balance of appropriations temporarily reduced
–3
–3
–3
1235
Appropriations precluded from obligation (special or trust)
–22,219
–20,369
–19,173
1260
Appropriations, mandatory (total)
91,201
93,606
96,924
1900
Budget authority (total)
91,314
93,732
97,055
1930
Total budgetary resources available
91,314
93,732
97,055
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
7,940
8,101
8,319
3010
New obligations, unexpired accounts
91,314
93,732
97,055
3020
Outlays (gross)
–91,153
–93,514
–96,769
3050
Unpaid obligations, end of year
8,101
8,319
8,605
Memorandum (non-add) entries:
3100
Obligated balance, start of year
7,940
8,101
8,319
3200
Obligated balance, end of year
8,101
8,319
8,605
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
113
126
131
Outlays, gross:
4010
Outlays from new discretionary authority
89
126
131
4011
Outlays from discretionary balances
24
4020
Outlays, gross (total)
113
126
131
Mandatory:
4090
Budget authority, gross
91,201
93,606
96,924
Outlays, gross:
4100
Outlays from new mandatory authority
83,123
85,287
87,758
4101
Outlays from mandatory balances
7,917
8,101
8,880
4110
Outlays, gross (total)
91,040
93,388
96,638
4180
Budget authority, net (total)
91,314
93,732
97,055
4190
Outlays, net (total)
91,153
93,514
96,769
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
939,703
962,083
982,452
5001
Total investments, EOY: Federal securities: Par value
962,083
982,452
1,001,654
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 the Thrift Savings
Plan (TSP). 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 retirement benefits
cost 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 (non-Postal)
employees that occurred during the year, and pays for the cost of any benefits attributable to military service for both Postal
and non-Postal 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 TSP. 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: Regular FERS non-Postal employees
hired before 2013, the rate is 18.1 percent of pay (employee's share of 0.8 percent and employer's share of 17.3 percent).
Regular FERS Postal employees rate is 16.5 percent of pay (employee's share, 0.8 percent, and employer's share, 15.7 percent);
Regular FERS non-Postal employees hired during 2013 (known as FERS RAE/Revised Annuity Employee), the rate is 18.6 percent
of pay (employee's share of 3.1 percent and employer's share of 15.5 percent). FERS RAE Postal employees rate is 16.9 percent
of pay (employee's share, 3.1 percent, and employer's share, 13.8 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. Regular employees hired
after 2013 (known as FERS FRAE/Further Revised Annuity Employee), the rate is 19.9 percent of pay (employee's share of 4.4
percent and employer's share of 15.5 percent , and less excess of 1.1 percent to be credited to the assets of the CSRDF).
FERS FRAE Postal employees rate is 17.1 percent of pay (employee's share, 4.4 percent, and employer's share, 12.7 percent).
Effective 2022, there will be a change in the normal cost rates for Postal FERS Employee/Employer Contributions and non-Postal
FERS Employer Contributions. For regular FERS non-Postal employees (other than RAE and FRAE), the normal cost rate will be
19.2 percent of pay (employee's share, 0.8 percent, and employer's share, 18.4 percent). Regular FERS Postal employees will
be 17.0 percent of pay (employee's share, 0.8 percent, and employer's share, 16.2 percent). For FERS RAE non-Postal employees,
the normal cost rate will be 19.7 percent of pay (employee's share, 3.1 percent, and employer's share, 16.6 percent). FERS
RAE Postal employees will be 17.5 percent of pay (employee's share, 3.1 percent, and employer's share, 14.4 percent). For
FERS FRAE non-Postal employees, the normal cost rate will be 21.0 percent of pay (employee's share, 4.4 percent, employer's
share, 16.6 percent, and less excess of 1.1 percent to be credited to the assets of the CSRDF). FERS FRAE Postal employees
will be 17.8 percent of pay (employee's share, 4.4 percent, and employer's share, 13.4 percent). Under the Postal Accountability
and Enhancement Act (P.L. 109435), 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.
2020 actual
2021 est.
2022 est.
Active employees
2,502,347
2,499,000
2,485,000
Annuitants:
Employees
2,236,475
2,266,000
2,294,000
Survivors
510,990
509,000
509,000
Total, Annuitants
2,747,465
2,775,000
2,803,000
Status of Funds (in millions of dollars)
Identification code 024–8135–0–7–602
2020 actual
2021 est.
2022 est.
Unexpended balance, start of year:
0100
Balance, start of year
939,724
962,104
982,688
0999
Total balance, start of year
939,724
962,104
982,688
Cash income during the year:
Current law:
Receipts:
1110
Employee Contributions, Civil Service Retirement and Disability Fund
4,530
5,122
5,525
1110
District of Columbia Contributions, Civil Service Retirement and Disability Fund
29
31
31
1110
Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
586
554
527
1150
FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
237
192
157
1150
Treasury Interest, Civil Service Retirement and Disability Fund
24,850
21,646
19,553
1160
Agency Contributions, Civil Service Retirement and Disability Fund
579
1160
Agency Contributions, Civil Service Retirement and Disability Fund
33,631
36,544
39,365
1160
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
65
1160
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
3,796
4,133
4,348
1160
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
1160
Postal Service Amortization Payments, Civil Service Retirement and Disability Fund
1160
General Fund Payment to the Civil Service Retirement and Disability Fund
45,837
45,840
46,040
1160
Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
37
36
34
1199
Income under present law
113,533
114,098
116,224
1999
Total cash income
113,533
114,098
116,224
Cash outgo during year:
Current law:
2100
Civil Service Retirement and Disability Fund [Budget Acct]
–91,153
–93,514
–96,769
2199
Outgo under current law
–91,153
–93,514
–96,769
2999
Total cash outgo (-)
–91,153
–93,514
–96,769
Surplus or deficit:
3110
Excluding interest
–2,707
–1,254
–255
3120
Interest
25,087
21,838
19,710
3199
Subtotal, surplus or deficit
22,380
20,584
19,455
3999
Total change in fund balance
22,380
20,584
19,455
Unexpended balance, end of year:
4100
Uninvested balance (net), end of year
21
236
489
4200
Civil Service Retirement and Disability Fund
962,083
982,452
1,001,654
4999
Total balance, end of year
962,104
982,688
1,002,143
Object Classification (in millions of dollars)
Identification code 024–8135–0–7–602
2020 actual
2021 est.
2022 est.
Direct obligations:
25.2
Other services from non-Federal sources
172
126
131
42.0
Insurance claims and indemnities
90,742
93,200
96,511
44.0
Refunds and death claims
400
406
413
99.9
Total new obligations, unexpired accounts
91,314
93,732
97,055
Employees Life Insurance Fund
Program and Financing (in millions of dollars)
Identification code 024–8424–0–8–602
2020 actual
2021 est.
2022 est.
Obligations by program activity:
0801
Insurance Payments
3,393
3,459
3,512
0802
Insurance Payments Pay Raise Impact
5
14
0804
Administration—OPM & OIG
3
4
4
0805
Administration—long term care
1
1
1
0900
Total new obligations, unexpired accounts (object class 25.2)
3,397
3,469
3,531
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
46,851
47,751
49,171
Budget authority:
Spending authority from offsetting collections, discretionary:
1700
Collected
3
4
4
Spending authority from offsetting collections, mandatory:
1800
Collected
4,281
4,628
4,561
1801
Change in uncollected payments, Federal sources
13
257
13
1850
Spending auth from offsetting collections, mand (total)
4,294
4,885
4,574
1900
Budget authority (total)
4,297
4,889
4,578
1930
Total budgetary resources available
51,148
52,640
53,749
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
47,751
49,171
50,218
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
1,050
1,120
1,233
3010
New obligations, unexpired accounts
3,397
3,469
3,531
3020
Outlays (gross)
–3,327
–3,356
–3,457
3050
Unpaid obligations, end of year
1,120
1,233
1,307
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–154
–167
–424
3070
Change in uncollected pymts, Fed sources, unexpired
–13
–257
–13
3090
Uncollected pymts, Fed sources, end of year
–167
–424
–437
Memorandum (non-add) entries:
3100
Obligated balance, start of year
896
953
809
3200
Obligated balance, end of year
953
809
870
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
3
4
4
Outlays, gross:
4010
Outlays from new discretionary authority
3
4
4
4011
Outlays from discretionary balances
1
4020
Outlays, gross (total)
4
4
4
Mandatory:
4090
Budget authority, gross
4,294
4,885
4,574
Outlays, gross:
4100
Outlays from new mandatory authority
2,284
2,536
2,606
4101
Outlays from mandatory balances
1,039
816
847
4110
Outlays, gross (total)
3,323
3,352
3,453
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–611
–625
–619
4120
Federal sources with Pay Raise Impact
–5
–11
4121
Interest on Federal securities
–560
–725
–560
4123
Non-Federal sources
–3,113
–3,263
–3,337
4123
Non-Federal sources with Pay Raise Impact
–14
–38
4130
Offsets against gross budget authority and outlays (total)
–4,284
–4,632
–4,565
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
–13
–257
–13
4160
Budget authority, net (mandatory)
–3
–4
–4
4170
Outlays, net (mandatory)
–961
–1,280
–1,112
4180
Budget authority, net (total)
4190
Outlays, net (total)
–957
–1,276
–1,108
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
48,199
49,129
49,752
5001
Total investments, EOY: Federal securities: Par value
49,129
49,752
50,376
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 Trade- mark Office (PTO) will continue to 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:
Life insurance in force (in billions of dollars):
2020 actual
2021 est.
2022 est.
On active employees
843.1
863.2
883.7
On retired employees
104.9
106.8
108.8
Total
948.0
970.0
992.5
Number of participants (in thousands):
2020 actual
2021 est.
2022 est.
Active employees
2,578
2,591
2,604
Annuitants
1,740
1,758
1,777
Total
4,318
4,349
4,380
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:
Held in reserve (in millions of dollars):
2020 actual
2021 est.
2022 est.
Contingency reserve
780
780
780
Beneficial association program reserve
0
0
0
U.S. Treasury Reserve
46,851
47,166
47,483
Total reserves
47,631
47,946
48,263
Employees and Retired Employees Health Benefits Funds
Program and Financing (in millions of dollars)
Identification code 024–9981–0–8–551
2020 actual
2021 est.
2022 est.
Obligations by program activity:
0801
Benefit payments
55,391
56,106
58,765
0802
Payments from OPM contingency reserve
95
300
300
0803
Government payment for annuitants (1960 Act)
1
1
0804
Administration (OPM and OIG)
61
69
72
0806
Administration - dental and vision program
7
9
9
0900
Total new obligations, unexpired accounts (object class 25.6)
55,554
56,485
59,147
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
24,895
26,272
27,924
Budget authority:
Spending authority from offsetting collections, discretionary:
1700
Collected
61
69
72
Spending authority from offsetting collections, mandatory:
1800
Collected
56,621
57,994
60,369
1801
Change in uncollected payments, Federal sources
249
74
113
1802
Offsetting collections (previously unavailable)
1
1
1823
New and/or unobligated balance of spending authority from offsetting collections temporarily reduced
–1
–1
1850
Spending auth from offsetting collections, mand (total)
56,870
58,068
60,482
1900
Budget authority (total)
56,931
58,137
60,554
1930
Total budgetary resources available
81,826
84,409
88,478
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
26,272
27,924
29,331
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
5,062
4,505
4,412
3010
New obligations, unexpired accounts
55,554
56,485
59,147
3020
Outlays (gross)
–56,111
–56,578
–59,141
3050
Unpaid obligations, end of year
4,505
4,412
4,418
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–2,433
–2,682
–2,756
3070
Change in uncollected pymts, Fed sources, unexpired
–249
–74
–113
3090
Uncollected pymts, Fed sources, end of year
–2,682
–2,756
–2,869
Memorandum (non-add) entries:
3100
Obligated balance, start of year
2,629
1,823
1,656
3200
Obligated balance, end of year
1,823
1,656
1,549
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
61
69
72
Outlays, gross:
4010
Outlays from new discretionary authority
45
69
72
4011
Outlays from discretionary balances
16
4020
Outlays, gross (total)
61
69
72
Mandatory:
4090
Budget authority, gross
56,870
58,068
60,482
Outlays, gross:
4100
Outlays from new mandatory authority
51,048
51,624
54,287
4101
Outlays from mandatory balances
5,002
4,885
4,782
4110
Outlays, gross (total)
56,050
56,509
59,069
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal Sources [OIG]
–39,171
–39,810
–41,571
4121
Interest on Federal securities
–395
–433
–309
4123
Non-Federal sources
–17,116
–17,820
–18,561
4130
Offsets against gross budget authority and outlays (total)
–56,682
–58,063
–60,441
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
–249
–74
–113
4160
Budget authority, net (mandatory)
–61
–69
–72
4170
Outlays, net (mandatory)
–632
–1,554
–1,372
4180
Budget authority, net (total)
4190
Outlays, net (total)
–571
–1,485
–1,300
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
27,802
28,331
31,965
5001
Total investments, EOY: Federal securities: Par value
28,331
31,965
33,492
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.
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:
2020 actual
2021 est.
2022 est.
Active employees
2,055,682
2,118,000
2,118,000
USPS active employees (non-add)
418,000
418,000
418,000
Annuitants
1,937,285
1,959,820
1,981,619
Tribal Organizations
28,133
28,133
28,133
Total
4,021,100
4,105,953
4,127,752
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:
2020 actual
2021 est.
2022 est.
Uniform plan
31
26
21
Private plans
57
47
39
Total
88
73
60
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
2020 actual
2021 est.
2022 est.
Unexpended balance, start of year:
0100
Balance, start of year
27,525
28,096
29,581
0999
Total balance, start of year
27,525
28,096
29,581
Cash income during the year:
Current law:
Receipts:
1130
Employees and Retired Employees Health Benefits Funds
17,116
17,820
18,561
1150
Employees and Retired Employees Health Benefits Funds
395
433
309
1160
Employees and Retired Employees Health Benefits Funds
39,171
39,810
41,571
1199
Income under present law
56,682
58,063
60,441
1999
Total cash income
56,682
58,063
60,441
Cash outgo during year:
Current law:
2100
Employees and Retired Employees Health Benefits Funds [Budget Acct]
–56,111
–56,578
–59,141
2199
Outgo under current law
–56,111
–56,578
–59,141
2999
Total cash outgo (-)
–56,111
–56,578
–59,141
Surplus or deficit:
3110
Excluding interest
176
1,052
991
3120
Interest
395
433
309
3199
Subtotal, surplus or deficit
571
1,485
1,300
3999
Total change in fund balance
571
1,485
1,300
Unexpended balance, end of year:
4100
Uninvested balance (net), end of year
–235
–2,384
–2,611
4200
Employees and Retired Employees Health Benefits Funds
28,331
31,965
33,492
4999
Total balance, end of year
28,096
29,581
30,881
General and Administrative Provisions
GENERAL FUND RECEIPT ACCOUNT
(in millions of dollars)
2020 actual
2021 est.
2022 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