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



   
      
      
         OFFICE OF PERSONNEL MANAGEMENT
      
      
   
   
      OFFICE OF PERSONNEL MANAGEMENT
      Federal Funds
         Salaries and Expenses
         (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 024â0100â0â1â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
                  â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)
                  â516
                  â462
                  â366
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â4
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  167
                  35
                  41
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â111
                  â210
                  â210
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â142
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  43
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â210
                  â210
                  â210
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  20
                  â43
                  â175
               
               
                  3200
                  Obligated balance, end of year
                  â43
                  â175
                  â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
                  â317
                  â170
                  â175
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â318
                  â170
                  â175
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â142
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  30
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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.âDevelops human resource (HR) policies for Executive Branch agencies and provides policy direction and leadership in designing,
            developing, and promulgating Government-wide HR systems and programs for recruitment, staffing, classification, pay, leave,
            training, performance management and recognition, employee development, management of executive resources, work/life/wellness
            programs, and labor and employee relations.
         
          Merit System Accountability and Compliance.âEnsures Federal agency HR programs are effective, efficient, and meet merit system principles and related civil service
            requirements by working directly with other Federal agency Chief Human Capital Officers, Accountability Program Managers,
            HR managers and specialists. It improves agency programs that are not in compliance with Federal HR policies and regulation;
            and improves the effectiveness and efficiency of the agency programs to meet agency mission and objectives.
         
          Retirement Services Program.âAdministers the Civil Service Retirement System and the Federal Employees Retirement System, serving Federal retirees and
            survivors who receive monthly annuity payments. Retirement Services Program will continue to focus on making initial eligibility
            determinations, adjudicating new retirements, initiating survivor benefit payments, and calculating post retirement changes
            due to disability and death.  
         
          Healthcare & Insurance.âAdministers the Federal Employees Health Benefits Program, the Federal Employees' Group Life Insurance Program, the Federal
            Flexible Spending Account Program, the Federal Long Term Care Insurance Program, and the Federal Employee Dental and Vision
            Insurance Program. These programs provide a complete suite of insurance benefits for more than eight million Federal employees,
            retirees, and their families. 
         
          
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0100â0â1â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 024â0100â0â1â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 024â0400â0â1â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)
                  â31
                  â35
                  â34
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  3
                  1
                  2
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â5
                  â6
                  â6
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â6
                  â6
                  â6
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â1
                  â3
                  â5
               
               
                  3200
                  Obligated balance, end of year
                  â3
                  â5
                  â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
                  â24
                  â28
                  â30
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â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 024â0400â0â1â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 024â0400â0â1â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 BenefitsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0206â0â1â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)
                  â13,140
                  â13,312
                  â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 InsuranceProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0500â0â1â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)
                  â42
                  â42
                  â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 96â427, Federal Employees' Group Life Insurance Act of 1980, enacted October 10, 1980, this appropriation
            finances the Government's share of premiums, which is one-third the cost, for Basic life insurance for annuitants retiring
            after December 31, 1989, and who are less than 65 years old.
         
      
         Payment to Civil Service Retirement and Disability FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0200â0â1â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)
                  â45,837
                  â45,840
                  â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.âThe Civil Service Retirement Amendments of 1969 provides for an annual appropriation to amortize, over a 30-year period, all
            increases in Civil Service Retirement System costs resulting from acts of the Congress granting new or liberalized benefits,
            extensions of coverage, or pay raises, exclusive of the effects of cost-of-living adjustments. 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.âTransfers for interest on static unfunded liability and payment of military service annuities. The Civil Service Retirement
            Amendments of 1969 also provides permanent, indefinite authorization for the Secretary of the Treasury to transfer, on an
            annual basis, an amount equal to five percent interest on the Civil Service Retirement and Disability Fund's current statutory
            unfunded liability, calculated based on static economic assumptions, and annuity disbursements attributable to credit for
            military service.  
         Payments for Spouse Equity.âThe permanent, indefinite authorization also includes a payment which provides for the Secretary of the Treasury to transfer
            an amount equal to the annuities granted to eligible former spouses of annuitants who died between September 1978 and May
            1985 who did not elect survivor coverage. 
         Financing.âThe unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969, and annuities
            under special Acts to be credited to the Civil Service Retirement and Disability Fund, may be paid out of the Civil Service
            Retirement and Disability Fund.
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0200â0â1â805
                  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 ReserveProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0800â0â1â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
                  â1
                  â1
                  â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)
                  â10
                  â17
                  â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
                  â1
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources
                  â12
                  â19
                  â21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â13
                  â20
                  â22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â1
                  â1
                  â1
               
               
                  4170
                  Outlays, net (mandatory)
                  â3
                  â3
                  â2
               
               
                  4180
                  Budget authority, net (total)
                  â1
                  â1
                  â1
               
               
                  4190
                  Outlays, net (total)
                  â3
                  â3
                  â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. 108â136). Account assets are available to indemnify the administrator when benefit payments exceed contributions,
            for program enhancements, and for OPM's administration of the program. The reserve account balance currently exceeds that
            deemed necessary to defray reasonable risk, so account balances are also being used to mitigate Federal agencies' contractual
            costs for the program. Cost mitigation is projected to continue at least through 2022.
         
      
         Postal Service Retiree Health Benefits FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â5391â0â2â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
                  
                  â4,038
                  â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
                  
                  â810
                  â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
                  â1,151
                  â1,010
                  â1,061
               
               
                  2103
                  Postal Service Retiree Health Benefits Fund
                  â2,743
                  â3,031
                  â3,182
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â3,894
                  â4,041
                  â4,243
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â3,894
                  â4,041
                  â4,243
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  41,868
                  38,870
                  35,562
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â5391â0â2â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)
                  â3,894
                  â4,041
                  â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 FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â4571â0â4â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 [097â4932]
                  â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
                  â210
                  
                  
               
               
                  1810
                  Spending authority from offsetting collections transferred to other accounts [097â4932]
                  â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)
                  â619
                  â670
                  â821
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â262
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  343
                  609
                  569
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â782
                  â572
                  â572
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  210
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â572
                  â572
                  â572
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â64
                  â229
                  37
               
               
                  3200
                  Obligated balance, end of year
                  â229
                  37
                  â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
                  â702
                  â670
                  â821
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  210
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â37
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â83
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  â37
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â83
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         Budget Program.â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.â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. 113â80).â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 024â4571â0â4â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 024â4571â0â4â805
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  565
                  704
                  680
               
               
                  
                     
                  
               
            
         
      
         Emergency Federal Employee Leave FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â0806â0â1â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)
                  
                  â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. 117â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 FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â8135â0â7â602
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  931,785
                  954,003
                  974,369
               
               
                  0198
                  Reconciliation adjustment
                  â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
                  
                  â1,343
                  â1,343
               
               
                  1140
                  Postal Service Amortization Payments, Civil Service Retirement and Disability Fund
                  
                  â1,817
                  â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
                  â113
                  â126
                  â131
               
               
                  2101
                  Civil Service Retirement and Disability Fund
                  â113,420
                  â113,975
                  â116,097
               
               
                  2103
                  Civil Service Retirement and Disability Fund
                  â3
                  â3
                  â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
                  â91,314
                  â93,732
                  â97,055
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â91,314
                  â93,732
                  â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 024â8135â0â7â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
                  â3
                  â3
                  â3
               
               
                  1235
                  Appropriations precluded from obligation (special or trust)
                  â22,219
                  â20,369
                  â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)
                  â91,153
                  â93,514
                  â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.âCSRS has been financed under a statutory funding method passed by the Congress in 1969. This funding method is based on the
            static economic assumptions of no future inflation, no future General Schedule salary increases, and a 5.0 percent interest
            rate. Under CSRS, regular employees contribute 7.0 percent of pay. Law enforcement officers, firefighters, and congressional
            employees contribute an extra 0.5 percent of pay, and members of the Congress an extra 1.0 percent of pay. Non-United States
            Postal Service (USPS) agencies match the employee contributions. Also under the static funding method for CSRS, the Treasury
            pays interest on any static unfunded liabilities that are not being financed by USPS. The Treasury also makes payments to
            amortize, over a 30-year period, any increases in the static unfunded liability due to salary increases for non-USPS (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 024â8135â0â7â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]
                  â91,153
                  â93,514
                  â96,769
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â91,153
                  â93,514
                  â96,769
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â91,153
                  â93,514
                  â96,769
               
               
                  
                  Surplus or deficit:
               
               
                  3110
                  Excluding interest
                  â2,707
                  â1,254
                  â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 024â8135â0â7â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 FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â8424â0â8â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
                  AdministrationâOPM & OIG
                  3
                  4
                  4
               
               
                  0805
                  Administrationâ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)
                  â3,327
                  â3,356
                  â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
                  â154
                  â167
                  â424
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â13
                  â257
                  â13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â167
                  â424
                  â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
                  â611
                  â625
                  â619
               
               
                  4120
                  Federal sources with Pay Raise Impact
                  
                  â5
                  â11
               
               
                  4121
                  Interest on Federal securities
                  â560
                  â725
                  â560
               
               
                  4123
                  Non-Federal sources
                  â3,113
                  â3,263
                  â3,337
               
               
                  4123
                  Non-Federal sources with Pay Raise Impact
                  
                  â14
                  â38
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â4,284
                  â4,632
                  â4,565
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â13
                  â257
                  â13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â3
                  â4
                  â4
               
               
                  4170
                  Outlays, net (mandatory)
                  â961
                  â1,280
                  â1,112
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â957
                  â1,276
                  â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.â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.â Non-United States Postal Service employees and all retirees under 65 pay two-thirds of the premium costs for Basic coverage;
            agencies pay the remaining third. Optional and certain post-retirement Basic coverages are paid entirely by enrollees. The
            status of the reserves at the end of the year is as follows: 
         
            
               
                  
                     
                        
                     
                  
                  
                     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 FundsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â9981â0â8â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
                  
                  â1
                  â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)
                  â56,111
                  â56,578
                  â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
                  â2,433
                  â2,682
                  â2,756
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â249
                  â74
                  â113
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2,682
                  â2,756
                  â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]
                  â39,171
                  â39,810
                  â41,571
               
               
                  4121
                  Interest on Federal securities
                  â395
                  â433
                  â309
               
               
                  4123
                  Non-Federal sources
                  â17,116
                  â17,820
                  â18,561
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â56,682
                  â58,063
                  â60,441
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â249
                  â74
                  â113
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â61
                  â69
                  â72
               
               
                  4170
                  Outlays, net (mandatory)
                  â632
                  â1,554
                  â1,372
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â571
                  â1,485
                  â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 93â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.âThe balance of the FEHB fund is available for payments without fiscal year limitation. Numbers of participants at the end
            of each fiscal year are as follows:
         
         
            
               
                  
                     
                        
                     
                  
                  
                     
                      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.âThe funds are financed by: 1) withholdings from active employees and annuitants; 2) agency contributions for active employees;
            3) Government contributions for annuitants appropriated to OPM; and 4) contributions made by the United States Postal Service
            in accordance with the provisions of Public Law 101â508. 
         
         Funds made available to carriers but not used to pay claims in the current period are carried forward as special reserves
            for use in subsequent periods. OPM maintains a contingency reserve, funded by employee and Government contributions, which
            may be used to defray future cost increases or provide increased benefits. OPM makes payments to carriers from this reserve
            whenever carrier-held reserves fall below levels prescribed by OPM regulations or when carriers can demonstrate good cause
            such as unexpected claims experience or variations from expected community rates. 
         
         The Budget proposes that the United States Patent and Trademark Office continue to fund the accruing costs associated with
            post-retirement health benefits for its employees. 
         
          
      
      Status of Funds (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 024â9981â0â8â551
                  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]
                  â56,111
                  â56,578
                  â59,141
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Outgo under current law
                  â56,111
                  â56,578
                  â59,141
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total cash outgo (-)
                  â56,111
                  â56,578
                  â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
                  â235
                  â2,384
                  â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:
               
               
                  024â322000
                  All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
                  4   
                  2   
                  2   
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Offsetting receipts from the public
                  4   
                  2   
                  2