[Appendix]
[Detailed Budget Estimates by Agency]
[Office of Personnel Management]
[From the U.S. Government Publishing Office, www.gpo.gov]
<h1>OFFICE OF PERSONNEL MANAGEMENT</h1>
OFFICE OF PERSONNEL MANAGEMENT
Federal Funds
Salaries and Expenses
(INCLUDING TRANSFER OF TRUST FUNDS)
For necessary expenses to carry out functions of the Office of Personnel Management (OPM) pursuant to Reorganization Plan
Numbered 2 of 1978 and the Civil Service Reform Act of 1978, including services as authorized by 5 U.S.C. 3109; medical examinations
performed for veterans by private physicians on a fee basis; rental of conference rooms in the District of Columbia and elsewhere;
hire of passenger motor vehicles; not to exceed $2,500 for official reception and representation expenses; and payment of
per diem and/or subsistence allowances to employees where Voting Rights Act activities require an employee to remain overnight
at his or her post of duty, $225,262,000: Provided, That of the total amount made available under this heading, $19,373,000 shall remain available until expended, for information
technology 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, $1,381,748 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
$190,316,000 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 2023, 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 not to exceed 5 percent of amounts made available under this heading may be transferred to an information technology
working capital fund established for purposes authorized by subtitle G of title X of division A of the National Defense Authorization
Act for Fiscal Year 2018 (Public Law 115–91; 40 U.S.C. 11301 note) upon advance notification to the Committees on Appropriations
of the House of Representatives and the Senate: Provided further, That amounts transferred to such a fund under the preceding
proviso from any organizational category of the Office of Personnel Management shall not exceed 5 percent of the organizational
category's budget, as identified in the report required by section 608 of this Act: Provided further, That amounts transferred
to such a fund shall remain available for obligation through September 30, 2026.
Note.—A full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117–43, as
amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.
Program and Financing (in millions of dollars)
Identification code 024–0100–0–1–805
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0001
Employee Services
36
32
46
0002
Merit System Audit & Compliance
12
13
17
0003
Office of the Chief Financial Officer
2
10
12
0004
Office of the Chief Information Officer
36
33
63
0005
Executive Services
13
17
26
0009
Administrative Services and Centrally Financed
41
43
47
0010
Human Capital Data Management & Modernization
10
12
14
0100
Total direct program
150
160
225
0799
Total direct obligations
150
160
225
0801
Trust Fund activity
376
170
190
0900
Total new obligations, unexpired accounts
526
330
415
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
18
26
32
1011
Unobligated balance transfer from other acct [047–0616]
6
4
1012
Unobligated balance transfers between expired and unexpired accounts
3
1021
Recoveries of prior year unpaid obligations
3
1070
Unobligated balance (total)
24
32
36
Budget authority:
Appropriations, discretionary:
1100
Appropriation
160
160
225
Spending authority from offsetting collections, discretionary:
1700
Collected
307
170
190
1701
Change in uncollected payments, Federal sources
73
1750
Spending auth from offsetting collections, disc (total)
380
170
190
1900
Budget authority (total)
540
330
415
1930
Total budgetary resources available
564
362
451
Memorandum (non-add) entries:
1940
Unobligated balance expiring
–12
1941
Unexpired unobligated balance, end of year
26
32
36
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
167
176
44
3010
New obligations, unexpired accounts
526
330
415
3011
Obligations ("upward adjustments"), expired accounts
4
3020
Outlays (gross)
–512
–462
–416
3040
Recoveries of prior year unpaid obligations, unexpired
–3
3041
Recoveries of prior year unpaid obligations, expired
–6
3050
Unpaid obligations, end of year
176
44
43
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–210
–166
–166
3070
Change in uncollected pymts, Fed sources, unexpired
–73
3071
Change in uncollected pymts, Fed sources, expired
117
3090
Uncollected pymts, Fed sources, end of year
–166
–166
–166
Memorandum (non-add) entries:
3100
Obligated balance, start of year
–43
10
–122
3200
Obligated balance, end of year
10
–122
–123
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
540
330
415
Outlays, gross:
4010
Outlays from new discretionary authority
376
309
386
4011
Outlays from discretionary balances
136
153
30
4020
Outlays, gross (total)
512
462
416
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–406
–170
–190
4033
Non-Federal sources
–4
4040
Offsets against gross budget authority and outlays (total)
–410
–170
–190
Additional offsets against gross budget authority only:
4050
Change in uncollected pymts, Fed sources, unexpired
–73
4052
Offsetting collections credited to expired accounts
103
4060
Additional offsets against budget authority only (total)
30
4070
Budget authority, net (discretionary)
160
160
225
4080
Outlays, net (discretionary)
102
292
226
4180
Budget authority, net (total)
160
160
225
4190
Outlays, net (total)
102
292
226
The Office of Personnel Management's (OPM) mission is to recruit, retain and honor a world-class workforce for the American
people. OPM will lead the way in making the Federal Government the model employer by being the model agency in implementing
best practices, leading by example, and becoming the change we want to see.
The functions and objectives of OPM's major organizations are:
Employee Services.—Develops human resource (HR) policies for Executive Branch agencies and provides policy direction and leadership in designing,
developing, and promulgating Government-wide HR systems and programs for recruitment, staffing, classification, pay, leave,
training, performance management and recognition, employee development, management of executive resources, work/life/wellness
programs, and labor and employee relations.
Merit System Accountability and Compliance.—Ensures Federal agency HR programs are effective, efficient, and meet merit system principles and related civil service
requirements by working directly with other Federal agency Chief Human Capital Officers, Accountability Program Managers,
HR managers and specialists. It improves agency programs that are not in compliance with Federal HR policies and regulation;
and improves the effectiveness and efficiency of the agency programs to meet agency mission and objectives.
Retirement Services Program.—Administers the Civil Service Retirement System and the Federal Employees Retirement System, serving Federal retirees and
survivors who receive monthly annuity payments. Retirement Services Program will continue to focus on making initial eligibility
determinations, adjudicating new retirements, initiating survivor benefit payments, and calculating post retirement changes
due to disability and death.
Healthcare & Insurance.—Administers the Federal Employees Health Benefits Program, the Federal Employees' Group Life Insurance Program, the Federal
Flexible Spending Account Program, the Federal Long Term Care Insurance Program, and the Federal Employee Dental and Vision
Insurance Program. These programs provide a complete suite of insurance benefits for more than eight million Federal employees,
retirees, and their families.
Object Classification (in millions of dollars)
Identification code 024–0100–0–1–805
2021 actual
2022 est.
2023 est.
Direct obligations:
Personnel compensation:
11.1
Full-time permanent
52
66
80
11.3
Other than full-time permanent
3
3
11.5
Other personnel compensation
2
11.9
Total personnel compensation
54
69
83
12.1
Civilian personnel benefits
18
23
29
21.0
Travel and transportation of persons
1
1
23.3
Communications, utilities, and miscellaneous charges
39
24
30
25.2
Other services from non-Federal sources
36
43
80
31.0
Equipment
3
2
99.0
Direct obligations
150
160
225
99.0
Reimbursable obligations
376
170
190
99.9
Total new obligations, unexpired accounts
526
330
415
Employment Summary
Identification code 024–0100–0–1–805
2021 actual
2022 est.
2023 est.
1001
Direct civilian full-time equivalent employment
656
729
861
2001
Reimbursable civilian full-time equivalent employment
1,087
704
749
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, $5,556,000, and in addition, not to exceed
$35,163,000 for administrative expenses to audit, investigate, and provide other oversight of the Office of Personnel Management's
retirement and insurance programs, to be transferred from the appropriate trust funds of the Office of Personnel Management,
as determined by the Inspector General: Provided, That the Inspector General is authorized to rent conference rooms in the District of Columbia and elsewhere.
Note.—A full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the
Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117–43, as
amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.
Program and Financing (in millions of dollars)
Identification code 024–0400–0–1–805
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0001
Program oversight (audits, investigations, etc.)
5
5
6
0801
Office of Inspector General (Reimbursable)
27
27
35
0900
Total new obligations, unexpired accounts
32
32
41
Budgetary resources:
Budget authority:
Appropriations, discretionary:
1100
Appropriation
5
5
6
Spending authority from offsetting collections, discretionary:
1700
Collected
27
27
35
1900
Budget authority (total)
32
32
41
1930
Total budgetary resources available
32
32
41
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
3
3
3010
New obligations, unexpired accounts
32
32
41
3020
Outlays (gross)
–32
–35
–41
3050
Unpaid obligations, end of year
3
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–5
–2
–2
3071
Change in uncollected pymts, Fed sources, expired
3
3090
Uncollected pymts, Fed sources, end of year
–2
–2
–2
Memorandum (non-add) entries:
3100
Obligated balance, start of year
–2
1
–2
3200
Obligated balance, end of year
1
–2
–2
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
32
32
41
Outlays, gross:
4010
Outlays from new discretionary authority
28
31
40
4011
Outlays from discretionary balances
4
4
1
4020
Outlays, gross (total)
32
35
41
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030
Federal sources
–29
–27
–35
Additional offsets against gross budget authority only:
4052
Offsetting collections credited to expired accounts
2
4060
Additional offsets against budget authority only (total)
2
4070
Budget authority, net (discretionary)
5
5
6
4080
Outlays, net (discretionary)
3
8
6
4180
Budget authority, net (total)
5
5
6
4190
Outlays, net (total)
3
8
6
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 39 audit reports in 2021, with questioned costs totaling over
$29 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 2021, the OPM OIG's activities led to 30 arrests, 35 indictments/criminal
informations, and 33 criminal convictions, resulting in over $23 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 $466 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 2021, the Office of Evaluations issued one final evaluation
report. 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 2021, the OPM OIG was responsible for 710 suspensions and debarments within the FEHBP. In January 2014, the Congress
passed the OPM IG Act (P.L. 11380). This legislation has provided the necessary funding for the OPM OIG to audit, investigate,
and provide other oversight of the activities of the OPM revolving fund programs and operations.
Object Classification (in millions of dollars)
Identification code 024–0400–0–1–805
2021 actual
2022 est.
2023 est.
Direct obligations:
11.1
Personnel compensation: Full-time permanent
3
3
4
12.1
Civilian personnel benefits
1
1
1
23.3
Communications, utilities, and miscellaneous charges
1
1
1
99.0
Direct obligations
5
5
6
99.0
Reimbursable obligations
27
27
35
99.9
Total new obligations, unexpired accounts
32
32
41
Employment Summary
Identification code 024–0400–0–1–805
2021 actual
2022 est.
2023 est.
1001
Direct civilian full-time equivalent employment
24
24
26
2001
Reimbursable civilian full-time equivalent employment
111
111
168
Government Payment for Annuitants, Employees Health Benefits
Program and Financing (in millions of dollars)
Identification code 024–0206–0–1–551
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0001
Government contribution for annuitants benefits (1959 Act)
13,595
14,329
14,570
0002
Government contribution for annuitants benefits (1960 Act)
1
1
0900
Total new obligations, unexpired accounts (object class 13.0)
13,595
14,330
14,571
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
13,595
14,330
14,571
1930
Total budgetary resources available
13,595
14,330
14,571
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
1,511
1,583
3010
New obligations, unexpired accounts
13,595
14,330
14,571
3020
Outlays (gross)
–13,523
–15,913
–14,571
3050
Unpaid obligations, end of year
1,583
Memorandum (non-add) entries:
3100
Obligated balance, start of year
1,511
1,583
3200
Obligated balance, end of year
1,583
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
13,595
14,330
14,571
Outlays, gross:
4100
Outlays from new mandatory authority
12,012
14,330
13,373
4101
Outlays from mandatory balances
1,511
1,583
1,198
4110
Outlays, gross (total)
13,523
15,913
14,571
4180
Budget authority, net (total)
13,595
14,330
14,571
4190
Outlays, net (total)
13,523
15,913
14,571
Summary of Budget Authority and Outlays (in millions of dollars)
2021 actual
2022 est.
2023 est.
Enacted/requested:
Budget Authority
13,595
14,330
14,571
Outlays
13,523
15,913
14,571
Legislative proposal, subject to PAYGO:
Budget Authority
77
Outlays
77
Total:
Budget Authority
13,595
14,330
14,648
Outlays
13,523
15,913
14,648
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.
2021 actual
2022 est.
2023 est.
FEHB
1,922,043
1,944,202
1,964,991
USPS annuitants (non-add)
419,000
419,000
419,000
REHB
71
59
48
Total, annuitants
1,922,114
1,944,261
1,965,039
Government Payment for Annuitants, Employees Health Benefits
(Legislative proposal, subject to PAYGO)
Program and Financing (in millions of dollars)
Identification code 024–0206–4–1–551
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0002
Government contribution for annuitants benefits (1960 Act)
77
0900
Total new obligations, unexpired accounts (object class 13.0)
77
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
77
1930
Total budgetary resources available
77
Change in obligated balance:
Unpaid obligations:
3010
New obligations, unexpired accounts
77
3020
Outlays (gross)
–77
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
77
Outlays, gross:
4100
Outlays from new mandatory authority
77
4180
Budget authority, net (total)
77
4190
Outlays, net (total)
77
The President's 2023 Budget proposals aims to improve access to behavioral health services by requiring coverage of three
primary visits and three behavior health visits without cost-sharing for all Federal Employees Health Benefit Program plans.
Government Payment for Annuitants, Employee Life Insurance
Program and Financing (in millions of dollars)
Identification code 024–0500–0–1–602
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0001
Government Payment for Annuitants, Employee Life Insurance (Direct)
41
40
41
0900
Total new obligations, unexpired accounts (object class 25.2)
41
40
41
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
41
40
41
1930
Total budgetary resources available
41
40
41
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
5
6
6
3010
New obligations, unexpired accounts
41
40
41
3020
Outlays (gross)
–40
–40
–41
3050
Unpaid obligations, end of year
6
6
6
Memorandum (non-add) entries:
3100
Obligated balance, start of year
5
6
6
3200
Obligated balance, end of year
6
6
6
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
41
40
41
Outlays, gross:
4100
Outlays from new mandatory authority
35
34
36
4101
Outlays from mandatory balances
5
6
5
4110
Outlays, gross (total)
40
40
41
4180
Budget authority, net (total)
41
40
41
4190
Outlays, net (total)
40
40
41
Per Public Law 96–427, Federal Employees' Group Life Insurance Act of 1980, enacted October 10, 1980, this appropriation
finances the Government's share of premiums, which is one-third the cost, for Basic life insurance for annuitants retiring
after December 31, 1989, and who are less than 65 years old.
Payment to Civil Service Retirement and Disability Fund
Program and Financing (in millions of dollars)
Identification code 024–0200–0–1–805
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0002
Payment of Government share of retirement costs
18,786
18,400
18,000
0003
Transfers for interest on unfunded liability and payment of military service annuities
27,154
27,500
28,000
0005
Spouse equity payment
35
35
35
0900
Total new obligations, unexpired accounts
45,975
45,935
46,035
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200
Appropriation
27,154
27,500
28,000
1200
Appropriation
18,821
18,435
18,035
1260
Appropriations, mandatory (total)
45,975
45,935
46,035
1930
Total budgetary resources available
45,975
45,935
46,035
Change in obligated balance:
Unpaid obligations:
3010
New obligations, unexpired accounts
45,975
45,935
46,035
3020
Outlays (gross)
–45,975
–45,935
–46,035
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
45,975
45,935
46,035
Outlays, gross:
4100
Outlays from new mandatory authority
45,975
45,935
46,035
4180
Budget authority, net (total)
45,975
45,935
46,035
4190
Outlays, net (total)
45,975
45,935
46,035
The Payment to the Civil Service Retirement and Disability Fund consists of an appropriation and a permanent indefinite authorization
to pay the Government's share of retirement costs. The payment is made directly from the general fund of the U.S. Treasury
into the Civil Service Retirement and Disability Fund and is in addition to appropriated funds that will be contributed from
agency budgets.
Current Appropriation Payment of Government Share of Retirement Costs.—The Civil Service Retirement Amendments of 1969 provides for an annual appropriation to amortize, over a 30-year period, all
increases in Civil Service Retirement System costs resulting from acts of the Congress granting new or liberalized benefits,
extensions of coverage, or pay raises, exclusive of the effects of cost-of-living adjustments. The Office of Personnel Management
notifies the Secretary of the Treasury each year of such sums as may be necessary to carry out these provisions.
Permanent Indefinite Authorization.—Transfers for interest on static unfunded liability and payment of military service annuities. The Civil Service Retirement
Amendments of 1969 also provides permanent, indefinite authorization for the Secretary of the Treasury to transfer, on an
annual basis, an amount equal to five percent interest on the Civil Service Retirement and Disability Fund's current statutory
unfunded liability, calculated based on static economic assumptions, and annuity disbursements attributable to credit for
military service.
Payments for Spouse Equity.—The permanent, indefinite authorization also includes a payment which provides for the Secretary of the Treasury to transfer
an amount equal to the annuities granted to eligible former spouses of annuitants who died between September 1978 and May
1985 who did not elect survivor coverage.
Financing.—The unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969, and annuities
under special Acts to be credited to the Civil Service Retirement and Disability Fund, may be paid out of the Civil Service
Retirement and Disability Fund.
Object Classification (in millions of dollars)
Identification code 024–0200–0–1–805
2021 actual
2022 est.
2023 est.
Direct obligations:
12.1
Civilian personnel benefits
18,821
18,435
18,035
13.0
Benefits for former personnel
27,154
27,500
28,000
99.9
Total new obligations, unexpired accounts
45,975
45,935
46,035
Flexible Benefits Plan Reserve
Program and Financing (in millions of dollars)
Identification code 024–0800–0–1–805
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0801
FSA FEDS Risk Reserve
12
11
11
0900
Total new obligations, unexpired accounts (object class 25.6)
12
11
11
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
67
58
54
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
4
8
21
1823
New and/or unobligated balance of spending authority from offsetting collections temporarily reduced
–1
–1
–1
1850
Spending auth from offsetting collections, mand (total)
3
7
20
1930
Total budgetary resources available
70
65
74
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
58
54
63
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
7
7
7
3010
New obligations, unexpired accounts
12
11
11
3020
Outlays (gross)
–12
–11
–10
3050
Unpaid obligations, end of year
7
7
8
Memorandum (non-add) entries:
3100
Obligated balance, start of year
7
7
7
3200
Obligated balance, end of year
7
7
8
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
3
7
20
Outlays, gross:
4100
Outlays from new mandatory authority
3
8
7
4101
Outlays from mandatory balances
9
3
3
4110
Outlays, gross (total)
12
11
10
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–1
–1
–1
4123
Non-Federal sources
–3
–7
–20
4130
Offsets against gross budget authority and outlays (total)
–4
–8
–21
4160
Budget authority, net (mandatory)
–1
–1
–1
4170
Outlays, net (mandatory)
8
3
–11
4180
Budget authority, net (total)
–1
–1
–1
4190
Outlays, net (total)
8
3
–11
Memorandum (non-add) entries:
5090
Unexpired unavailable balance, SOY: Offsetting collections
11
12
13
5092
Unexpired unavailable balance, EOY: Offsetting collections
12
13
14
This account contains reserve resources required under the Office of Personnel Management's (OPM) contract with the administrator
of the Flexible Benefits program. This account is funded by payments from Federal agencies based on the participation of their
employees in the program and from net forfeitures, as authorized by the National Defense Authorization Act for Fiscal Year
2004 (P.L. 108–136). Account assets are available to indemnify the administrator when benefit payments exceed contributions,
for program enhancements, and for OPM's administration of the program. The reserve account may also be used to mitigate Federal
agencies' contractual costs for the program when the account balance exceeds that deemed necessary to defray reasonable risk.
Postal Service Retiree Health Benefits Fund
Special and Trust Fund Receipts (in millions of dollars)
Identification code 024–5391–0–2–551
2021 actual
2022 est.
2023 est.
0100
Balance, start of year
41,868
38,849
35,579
Receipts:
Current law:
1140
Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund
4,262
4,471
1140
Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund
–4,262
–4,471
1140
Earnings on Investments, Postal Service Retiree Health Benefits Fund
1,021
910
809
1140
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
–907
–907
1140
Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund
907
907
1199
Total current law receipts
1,021
910
809
Proposed:
1240
Earnings on Investments, Postal Service Retiree Health Benefits Fund
–1
1999
Total receipts
1,021
910
808
2000
Total: Balances and receipts
42,889
39,759
36,387
Appropriations:
Current law:
2101
Postal Service Retiree Health Benefits Fund
–1,021
–1,045
–1,101
2103
Postal Service Retiree Health Benefits Fund
–3,019
–3,135
–3,302
2199
Total current law appropriations
–4,040
–4,180
–4,403
Proposed:
2201
Postal Service Retiree Health Benefits Fund
–23
2999
Total appropriations
–4,040
–4,180
–4,426
5099
Balance, end of year
38,849
35,579
31,961
Program and Financing (in millions of dollars)
Identification code 024–5391–0–2–551
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0001
Obligations to FEHB Fund
4,040
4,180
4,403
0900
Total new obligations, unexpired accounts (object class 13.0)
4,040
4,180
4,403
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
1,021
1,045
1,101
1203
Appropriation (previously unavailable)(special or trust)
3,019
3,135
3,302
1260
Appropriations, mandatory (total)
4,040
4,180
4,403
1930
Total budgetary resources available
4,040
4,180
4,403
Change in obligated balance:
Unpaid obligations:
3010
New obligations, unexpired accounts
4,040
4,180
4,403
3020
Outlays (gross)
–4,040
–4,180
–4,403
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
4,040
4,180
4,403
Outlays, gross:
4100
Outlays from new mandatory authority
4,180
4,403
4101
Outlays from mandatory balances
4,040
4110
Outlays, gross (total)
4,040
4,180
4,403
4180
Budget authority, net (total)
4,040
4,180
4,403
4190
Outlays, net (total)
4,040
4,180
4,403
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
41,868
38,849
35,790
5001
Total investments, EOY: Federal securities: Par value
38,849
35,790
32,196
Summary of Budget Authority and Outlays (in millions of dollars)
2021 actual
2022 est.
2023 est.
Enacted/requested:
Budget Authority
4,040
4,180
4,403
Outlays
4,040
4,180
4,403
Legislative proposal, subject to PAYGO:
Budget Authority
23
Outlays
23
Total:
Budget Authority
4,040
4,180
4,426
Outlays
4,040
4,180
4,426
Postal Service Retiree Health Benefits Fund
(Legislative proposal, subject to PAYGO)
Program and Financing (in millions of dollars)
Identification code 024–5391–4–2–551
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0001
Obligations to FEHB Fund
23
0900
Total new obligations, unexpired accounts (object class 13.0)
23
Budgetary resources:
Budget authority:
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
23
1930
Total budgetary resources available
23
Change in obligated balance:
Unpaid obligations:
3010
New obligations, unexpired accounts
23
3020
Outlays (gross)
–23
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
23
Outlays, gross:
4100
Outlays from new mandatory authority
23
4180
Budget authority, net (total)
23
4190
Outlays, net (total)
23
Memorandum (non-add) entries:
5001
Total investments, EOY: Federal securities: Par value
–23
The President's 2023 Budget proposals aims to improve access to behavioral health services by requiring coverage of three
primary visits and three behavior health visits without cost-sharing for all Federal Employees Health Benefit Program plans.
Revolving Fund
Program and Financing (in millions of dollars)
Identification code 024–4571–0–4–805
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0801
Human Resource Solutions
396
334
357
0802
National Background Investigations Bureau (NBIB)
11
0803
Human Resources Tools & Technology (HRTT)
71
80
84
0804
Enterprise Human Resources Integration
27
39
19
0806
Suitability Executive Agent
6
10
10
0807
Human Resource Line of Business (HRLoB)
2
3
3
0808
Inspector General Activities
1
1
1
0810
Credit Monitoring
61
86
86
0811
National Background Investigations Bureau Transition
2
0900
Total new obligations, unexpired accounts
577
553
560
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
712
380
384
1010
Unobligated balance transfer to other accts [097–4932]
–58
1021
Recoveries of prior year unpaid obligations
145
1070
Unobligated balance (total)
799
380
384
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
476
557
554
1801
Change in uncollected payments, Federal sources
–318
1850
Spending auth from offsetting collections, mand (total)
158
557
554
1930
Total budgetary resources available
957
937
938
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
380
384
378
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
343
299
295
3010
New obligations, unexpired accounts
577
553
560
3020
Outlays (gross)
–476
–557
–555
3040
Recoveries of prior year unpaid obligations, unexpired
–145
3050
Unpaid obligations, end of year
299
295
300
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–571
–253
–253
3070
Change in uncollected pymts, Fed sources, unexpired
318
3090
Uncollected pymts, Fed sources, end of year
–253
–253
–253
Memorandum (non-add) entries:
3100
Obligated balance, start of year
–228
46
42
3200
Obligated balance, end of year
46
42
47
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
158
557
554
Outlays, gross:
4100
Outlays from new mandatory authority
272
262
380
4101
Outlays from mandatory balances
204
295
175
4110
Outlays, gross (total)
476
557
555
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–476
–557
–554
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
318
4170
Outlays, net (mandatory)
1
4180
Budget authority, net (total)
4190
Outlays, net (total)
1
Budget Program.—Pursuant to 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 Integration, Human Resources Line of Business, Human Resources Solutions
Information Technology Program Management Office, and Credit Monitoring and Identity Protection Services.
Operating Results.—In 2021, OPM's Revolving Fund businesses revenue total was $531 million and the expenses total was $540 million which produced
a net loss on operations of -$9 million. The cumulative net position of the fund is $246 million.
The OPM IG Act (the Act) (P.L. 113–80).—The Act extends permitted uses of the Revolving Fund to include financing the cost of audits, investigations, and oversight
activities of OPM's Office of the Inspector General. The Act limits the amount of revolving fund resources available to the
Office of the Inspector General each year to 0.33 percent of the total budgetary authority estimated for the fund in the year.
Object Classification (in millions of dollars)
Identification code 024–4571–0–4–805
2021 actual
2022 est.
2023 est.
Reimbursable obligations:
Personnel compensation:
11.1
Full-time permanent
64
84
81
11.5
Other personnel compensation
3
4
3
11.9
Total personnel compensation
67
88
84
12.1
Civilian personnel benefits
31
32
31
21.0
Travel and transportation of persons
5
4
23.1
Rental payments to GSA
8
9
11
23.3
Communications, utilities, and miscellaneous charges
14
15
18
25.2
Other services from non-Federal sources
455
403
410
26.0
Supplies and materials
1
1
1
31.0
Equipment
1
1
99.9
Total new obligations, unexpired accounts
577
553
560
Employment Summary
Identification code 024–4571–0–4–805
2021 actual
2022 est.
2023 est.
2001
Reimbursable civilian full-time equivalent employment
568
705
727
Emergency Federal Employee Leave Fund
Program and Financing (in millions of dollars)
Identification code 024–0806–0–1–602
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0001
Agency Reimbursement
307
0900
Total new obligations, unexpired accounts (object class 44.0)
307
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
263
263
Budget authority:
Appropriations, mandatory:
1200
Appropriation
570
1930
Total budgetary resources available
570
263
263
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
263
263
263
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
7
3010
New obligations, unexpired accounts
307
3020
Outlays (gross)
–300
–7
3050
Unpaid obligations, end of year
7
Memorandum (non-add) entries:
3100
Obligated balance, start of year
7
3200
Obligated balance, end of year
7
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
570
Outlays, gross:
4100
Outlays from new mandatory authority
300
4101
Outlays from mandatory balances
7
4110
Outlays, gross (total)
300
7
4180
Budget authority, net (total)
570
4190
Outlays, net (total)
300
7
The Emergency Federal Employee Leave Fund (Fund) was established by the American Rescue Plan Act of 2021 (P.L. 117–2). The
Fund is available to reimburse Federal agencies for the cost of COVID-19 related paid leave granted under section 4001 of
the Act during fiscal year 2021, or until the Fund is exhausted if sooner. Once the Fund is exhausted, the leave program created
by the Act ceases. The Fund is also available for reasonable expenses incurred by the Office of Personnel Management. Funds
remain available during fiscal year 2022 for accounting adjustments and administrative corrections associated with leave that
occurred during fiscal year 2021.
Trust Funds
Civil Service Retirement and Disability Fund
Special and Trust Fund Receipts (in millions of dollars)
Identification code 024–8135–0–7–602
2021 actual
2022 est.
2023 est.
0100
Balance, start of year
954,003
977,981
999,247
Receipts:
Current law:
1110
Employee Contributions, Civil Service Retirement and Disability Fund
4,967
5,713
6,247
1110
District of Columbia Contributions, Civil Service Retirement and Disability Fund
26
31
30
1110
Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
574
562
552
1140
Agency Contributions, Civil Service Retirement and Disability Fund
1,059
1140
Agency Contributions, Civil Service Retirement and Disability Fund
37,764
41,556
42,236
1140
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
111
1140
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
–4,460
1140
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
4,060
4,315
4,340
1140
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
1,401
1,401
1140
Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
–1,401
–1,401
1140
Postal Service Amortization Payments, Civil Service Retirement and Disability Fund
1,858
1,858
1140
Postal Service Amortization Payments, Civil Service Retirement and Disability Fund
–1,858
–1,858
1140
FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
192
157
123
1140
Treasury Interest, Civil Service Retirement and Disability Fund
22,996
20,939
18,910
1140
General Fund Payment to the Civil Service Retirement and Disability Fund
45,975
45,935
46,035
1140
Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
38
39
41
1199
Total current law receipts
116,592
119,247
115,224
1999
Total receipts
116,592
119,247
115,224
2000
Total: Balances and receipts
1,070,595
1,097,228
1,114,471
Appropriations:
Current law:
2101
Civil Service Retirement and Disability Fund
–126
–126
–139
2101
Civil Service Retirement and Disability Fund
–116,467
–119,124
–119,549
2103
Civil Service Retirement and Disability Fund
–3
–3
–3
2132
Civil Service Retirement and Disability Fund
3
3
3
2135
Civil Service Retirement and Disability Fund
23,978
21,269
16,288
2199
Total current law appropriations
–92,615
–97,981
–103,400
2999
Total appropriations
–92,615
–97,981
–103,400
5098
Rounding adjustment
1
5099
Balance, end of year
977,981
999,247
1,011,071
Program and Financing (in millions of dollars)
Identification code 024–8135–0–7–602
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0001
Annuities
91,942
97,448
102,850
0002
Refunds and death claims
476
407
411
0003
Administration - operations
190
119
130
0004
Transfer to MSPB
2
2
2
0005
Administration - OIG
5
5
7
0900
Total new obligations, unexpired accounts
92,615
97,981
103,400
Budgetary resources:
Budget authority:
Appropriations, discretionary:
1101
Appropriation (special or trust)
126
126
139
Appropriations, mandatory:
1201
Appropriation (special or trust fund)
116,467
119,124
119,549
1203
Appropriation (previously unavailable)(special or trust)
3
3
3
1232
Appropriations and/or unobligated balance of appropriations temporarily reduced
–3
–3
–3
1235
Appropriations precluded from obligation (special or trust)
–23,978
–21,269
–16,288
1260
Appropriations, mandatory (total)
92,489
97,855
103,261
1900
Budget authority (total)
92,615
97,981
103,400
1930
Total budgetary resources available
92,615
97,981
103,400
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
8,102
8,370
8,895
3010
New obligations, unexpired accounts
92,615
97,981
103,400
3020
Outlays (gross)
–92,347
–97,456
–102,966
3050
Unpaid obligations, end of year
8,370
8,895
9,329
Memorandum (non-add) entries:
3100
Obligated balance, start of year
8,102
8,370
8,895
3200
Obligated balance, end of year
8,370
8,895
9,329
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
126
126
139
Outlays, gross:
4010
Outlays from new discretionary authority
101
126
139
4011
Outlays from discretionary balances
27
4020
Outlays, gross (total)
128
126
139
Mandatory:
4090
Budget authority, gross
92,489
97,855
103,261
Outlays, gross:
4100
Outlays from new mandatory authority
84,144
88,960
93,943
4101
Outlays from mandatory balances
8,075
8,370
8,884
4110
Outlays, gross (total)
92,219
97,330
102,827
4180
Budget authority, net (total)
92,615
97,981
103,400
4190
Outlays, net (total)
92,347
97,456
102,966
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
962,083
925,846
1,007,330
5001
Total investments, EOY: Federal securities: Par value
925,846
1,007,330
1,023,632
The Civil Service Retirement and Disability Fund (CSRDF) is the oldest and largest of the four trust funds administered by
the Office of Personnel Management. The fund is financed and structured very differently from the other three trust funds.
It is characterized by permanent indefinite budget authority. Budget authority is the authority to incur obligations and pay
expenses which become available to an agency during any fiscal year. Once approved, permanent budget authority is permanently
available for all future years. Indefinite budget authority is used when the precise amount of budget authority required cannot
be forecast in advance and must thus be determined at some future point in time (e.g., when actual receipts and expenses become
known).
The CSRDF covers two Federal civilian retirement systems: the Civil Service Retirement System (CSRS) established on May 22,
1920, and the Federal Employees Retirement System (FERS) established on June 6, 1986. The Retirement Fund is a single plan
even though there are two different benefit tiers and funding methods. CSRS is largely a defined benefit plan, covering Federal
employees hired prior to 1984. CSRS participants do not participate in the Social Security system. FERS is a three-tiered
pension program that uses Social Security as a base, provides an additional basic benefit, and includes the Thrift Savings
Plan (TSP). FERS covers employees hired after 1983 and formerly CSRS-covered employees who elected to join FERS.
The Budget proposes that the United States Patent and Trademark Office (PTO) continue to fund the full retirement benefits
cost for PTO's employees covered under CSRS.
Financing.—CSRS has been financed under a statutory funding method passed by the Congress in 1969. This funding method is based on the
static economic assumptions of no future inflation, no future General Schedule salary increases, and a 5.0 percent interest
rate. Under CSRS, regular employees contribute 7.0 percent of pay. Law enforcement officers, firefighters, and congressional
employees contribute an extra 0.5 percent of pay, and members of the Congress an extra 1.0 percent of pay. Non-United States
Postal Service (USPS) agencies match the employee contributions. Also under the static funding method for CSRS, the Treasury
pays interest on any static unfunded liabilities that are not being financed by USPS. The Treasury also makes payments to
amortize, over a 30-year period, any increases in the static unfunded liability due to salary increases for non-USPS (non-Postal)
employees that occurred during the year, and pays for the cost of any benefits attributable to military service for both Postal
and non-Postal employees that were paid out during the year.
FERS is funded under a dynamic entry age normal funding method. Employees and agencies together contribute the full amount
of the dynamic normal cost rate. The normal cost rate is for the defined benefit plan only, and does not include the cost
of Social Security or the TSP. FERS regular employees contribute a percentage of salary that is equal to the contribution
rate for CSRS employees, 7.0 percent, as set forth above, less the 6.2 percent tax rate under the Old-Age, Survivors and Disability
Insurance portion of Social Security.
Effective 2022, there was a change in the normal cost rates for Postal FERS Employee/Employer Contributions and non-Postal
FERS Employer Contributions. Under FERS, the dynamic normal cost rates are as follows: For regular FERS non-Postal employees
(other than RAE and FRAE), the normal cost rate is 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.
2021 actual
2022 est.
2023 est.
Active employees
2,513,094
2,503,020
2,487,132
Annuitants:
Employees
2,258,397
2,286,463
2,312,479
Survivors
502,906
502,422
502,790
Total, Annuitants
2,761,303
2,788,885
2,815,269
Status of Funds (in millions of dollars)
Identification code 024–8135–0–7–602
2021 actual
2022 est.
2023 est.
Unexpended balance, start of year:
0100
Balance, start of year
962,104
986,351
1,008,142
0298
Reconciliation adjustment
1
0999
Total balance, start of year
962,105
986,351
1,008,142
Cash income during the year:
Current law:
Receipts:
1110
Employee Contributions, Civil Service Retirement and Disability Fund
4,967
5,713
6,247
1110
District of Columbia Contributions, Civil Service Retirement and Disability Fund
26
31
30
1110
Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund
574
562
552
1150
FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund
192
157
123
1150
Treasury Interest, Civil Service Retirement and Disability Fund
22,996
20,939
18,910
1160
Agency Contributions, Civil Service Retirement and Disability Fund
1,059
1160
Agency Contributions, Civil Service Retirement and Disability Fund
37,764
41,556
42,236
1160
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
4,060
4,315
4,340
1160
Postal Service Agency Contributions, Civil Service Retirement and Disability Fund
–4,349
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
45,975
45,935
46,035
1160
Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund
38
39
41
1199
Income under present law
116,592
119,247
115,224
1999
Total cash income
116,592
119,247
115,224
Cash outgo during year:
Current law:
2100
Civil Service Retirement and Disability Fund [Budget Acct]
–92,347
–97,456
–102,966
2199
Outgo under current law
–92,347
–97,456
–102,966
2999
Total cash outgo (-)
–92,347
–97,456
–102,966
Surplus or deficit:
3110
Excluding interest
1,057
695
–6,775
3120
Interest
23,188
21,096
19,033
3199
Subtotal, surplus or deficit
24,245
21,791
12,258
3298
Reconciliation adjustment
1
3299
Total adjustments
1
3999
Total change in fund balance
24,246
21,791
12,258
Unexpended balance, end of year:
4100
Uninvested balance (net), end of year
60,505
812
–3,232
4200
Civil Service Retirement and Disability Fund
925,846
1,007,330
1,023,632
4999
Total balance, end of year
986,351
1,008,142
1,020,400
Object Classification (in millions of dollars)
Identification code 024–8135–0–7–602
2021 actual
2022 est.
2023 est.
Direct obligations:
25.2
Other services from non-Federal sources
197
126
139
42.0
Insurance claims and indemnities
91,942
97,448
102,850
44.0
Refunds and death claims
476
407
411
99.9
Total new obligations, unexpired accounts
92,615
97,981
103,400
Employees Life Insurance Fund
Program and Financing (in millions of dollars)
Identification code 024–8424–0–8–602
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0801
Insurance Payments
3,958
3,523
3,743
0802
Insurance Payments Pay Raise Impact
14
23
0804
Administration—OPM & OIG
4
4
5
0805
Administration—long term care
1
1
1
0900
Total new obligations, unexpired accounts (object class 25.2)
3,963
3,542
3,772
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
47,753
48,570
50,003
Budget authority:
Spending authority from offsetting collections, discretionary:
1700
Collected
4
4
5
Spending authority from offsetting collections, mandatory:
1800
Collected
4,817
4,753
5,040
1801
Change in uncollected payments, Federal sources
–41
218
21
1850
Spending auth from offsetting collections, mand (total)
4,776
4,971
5,061
1900
Budget authority (total)
4,780
4,975
5,066
1930
Total budgetary resources available
52,533
53,545
55,069
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
48,570
50,003
51,297
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
1,120
1,280
1,239
3010
New obligations, unexpired accounts
3,963
3,542
3,772
3020
Outlays (gross)
–3,803
–3,583
–3,679
3050
Unpaid obligations, end of year
1,280
1,239
1,332
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–167
–126
–344
3070
Change in uncollected pymts, Fed sources, unexpired
41
–218
–21
3090
Uncollected pymts, Fed sources, end of year
–126
–344
–365
Memorandum (non-add) entries:
3100
Obligated balance, start of year
953
1,154
895
3200
Obligated balance, end of year
1,154
895
967
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
4
4
5
Outlays, gross:
4010
Outlays from new discretionary authority
3
4
5
4011
Outlays from discretionary balances
1
4020
Outlays, gross (total)
4
4
5
Mandatory:
4090
Budget authority, gross
4,776
4,971
5,061
Outlays, gross:
4100
Outlays from new mandatory authority
2,690
2,659
2,774
4101
Outlays from mandatory balances
1,109
920
900
4110
Outlays, gross (total)
3,799
3,579
3,674
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal sources
–626
–626
–631
4120
Federal sources with Pay Raise Impact
–11
–35
4121
Interest on Federal securities
–1,009
–662
–703
4123
Non-Federal sources
–3,186
–3,418
–3,557
4123
Non-Federal sources with Pay Raise Impact
–40
–119
4130
Offsets against gross budget authority and outlays (total)
–4,821
–4,757
–5,045
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
41
–218
–21
4160
Budget authority, net (mandatory)
–4
–4
–5
4170
Outlays, net (mandatory)
–1,022
–1,178
–1,371
4180
Budget authority, net (total)
4190
Outlays, net (total)
–1,018
–1,174
–1,366
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
49,129
50,151
51,154
5001
Total investments, EOY: Federal securities: Par value
50,151
51,154
52,177
This fund finances payments to private insurance companies for Federal Employees' Group Life Insurance and expenses of the
Office of Personnel Management in administering the program.
The Administration proposes that the United States Patent and Trade- mark Office (PTO) will continue to fund the accruing
costs associated with post-retirement life insurance benefits for PTO's employees.
Budget program.—The status of the Basic (regular and optional) life insurance program on September 30 is as follows:
Life insurance in force (in billions of dollars):
2021 actual
2022 est.
2023 est.
On active employees
913.7
990.2
1,073.1
On retired employees
105.9
106.9
107.9
Total
1,019.6
1,097.1
1,181.0
Number of participants (in thousands):
2021 actual
2022 est.
2023 est.
Active employees
2,730
2,744
2,757
Annuitants
1,742
1,744
1,746
Total
4,472
4,488
4,503
Financing.— Non-United States Postal Service employees and all retirees under 65 pay two-thirds of the premium costs for Basic coverage;
agencies pay the remaining third. Optional and certain post-retirement Basic coverages are paid entirely by enrollees. The
status of the reserves at the end of the year is as follows:
Held in reserve (in millions of dollars):
2021 actual
2022 est.
2023 est.
Contingency reserve
780
780
780
Beneficial association program reserve
0
0
0
U.S. Treasury Reserve
47,753
48,672
49,609
Total reserves
48,533
49,452
50,389
Employees and Retired Employees Health Benefits Funds
Program and Financing (in millions of dollars)
Identification code 024–9981–0–8–551
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0801
Benefit payments
59,712
59,594
62,348
0802
Payments from OPM contingency reserve
127
300
300
0803
Government payment for annuitants (1960 Act)
1
1
0804
Administration (OPM and OIG)
66
69
84
0806
Administration - dental and vision program
8
7
9
0900
Total new obligations, unexpired accounts (object class 25.6)
59,913
59,971
62,742
Budgetary resources:
Unobligated balance:
1000
Unobligated balance brought forward, Oct 1
26,272
25,184
26,649
Budget authority:
Spending authority from offsetting collections, discretionary:
1700
Collected
66
69
84
Spending authority from offsetting collections, mandatory:
1800
Collected
58,592
61,228
63,438
1801
Change in uncollected payments, Federal sources
167
139
108
1802
Offsetting collections (previously unavailable)
1
1
1823
New and/or unobligated balance of spending authority from offsetting collections temporarily reduced
–1
–1
1850
Spending auth from offsetting collections, mand (total)
58,759
61,367
63,546
1900
Budget authority (total)
58,825
61,436
63,630
1930
Total budgetary resources available
85,097
86,620
90,279
Memorandum (non-add) entries:
1941
Unexpired unobligated balance, end of year
25,184
26,649
27,537
Change in obligated balance:
Unpaid obligations:
3000
Unpaid obligations, brought forward, Oct 1
4,505
5,441
5,371
3010
New obligations, unexpired accounts
59,913
59,971
62,742
3020
Outlays (gross)
–58,977
–60,041
–62,739
3050
Unpaid obligations, end of year
5,441
5,371
5,374
Uncollected payments:
3060
Uncollected pymts, Fed sources, brought forward, Oct 1
–2,682
–2,849
–2,988
3070
Change in uncollected pymts, Fed sources, unexpired
–167
–139
–108
3090
Uncollected pymts, Fed sources, end of year
–2,849
–2,988
–3,096
Memorandum (non-add) entries:
3100
Obligated balance, start of year
1,823
2,592
2,383
3200
Obligated balance, end of year
2,592
2,383
2,278
Budget authority and outlays, net:
Discretionary:
4000
Budget authority, gross
66
69
84
Outlays, gross:
4010
Outlays from new discretionary authority
51
69
84
4011
Outlays from discretionary balances
15
4020
Outlays, gross (total)
66
69
84
Mandatory:
4090
Budget authority, gross
58,759
61,367
63,546
Outlays, gross:
4100
Outlays from new mandatory authority
54,469
54,085
56,844
4101
Outlays from mandatory balances
4,442
5,887
5,811
4110
Outlays, gross (total)
58,911
59,972
62,655
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal Sources [OIG]
–40,445
–42,102
–43,382
4121
Interest on Federal securities
–435
–425
–451
4123
Non-Federal sources
–17,778
–18,770
–19,689
4130
Offsets against gross budget authority and outlays (total)
–58,658
–61,297
–63,522
Additional offsets against gross budget authority only:
4140
Change in uncollected pymts, Fed sources, unexpired
–167
–139
–108
4160
Budget authority, net (mandatory)
–66
–69
–84
4170
Outlays, net (mandatory)
253
–1,325
–867
4180
Budget authority, net (total)
4190
Outlays, net (total)
319
–1,256
–783
Memorandum (non-add) entries:
5000
Total investments, SOY: Federal securities: Par value
28,331
27,978
31,496
5001
Total investments, EOY: Federal securities: Par value
27,978
31,496
32,475
Summary of Budget Authority and Outlays (in millions of dollars)
2021 actual
2022 est.
2023 est.
Enacted/requested:
Outlays
319
–1,256
–783
Legislative proposal, subject to PAYGO:
Budget Authority
2
Outlays
–27
Total:
Budget Authority
2
Outlays
319
–1,256
–810
This display combines the Federal Employees Health Benefit (FEHB) fund and the Retired Employees Health Benefits (REHB) fund.
The FEHB fund provides for the cost of health benefits for: 1) active employees; 2) employees who retired after June 1960,
or their survivors; 3) annuitants transferred from the REHB fund as authorized by Public Law 93–246; and 4) tribal organizations.
The REHB fund, created by the Retired Federal Employees Health Benefits Act of 1960, provides for: 1) the cost of health benefits
for retired employees and survivors who were enrolled in a Government-sponsored uniform health benefits plan; 2) the contribution
to retired employees and survivors who retain or purchase private health insurance; and 3) expenses of OPM in administering
the program.
Budget program.—The balance of the FEHB fund is available for payments without fiscal year limitation. Numbers of participants at the end
of each fiscal year are as follows:
2021 actual
2022 est.
2023 est.
Active employees
2,152,082
2,152,082
2,152,082
USPS active employees (non-add)
419,000
419,000
419,000
Annuitants
1,922,043
1,944,202
1,964,991
Tribal Organizations
31,381
31,381
31,381
Total
4,105,506
4,127,665
4,148,454
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:
2021 actual
2022 est.
2023 est.
Uniform plan
25
21
17
Private plans
46
38
31
Total
71
59
48
Financing.—The funds are financed by: 1) withholdings from active employees and annuitants; 2) agency contributions for active employees;
3) Government contributions for annuitants appropriated to OPM; and 4) contributions made by the United States Postal Service
in accordance with the provisions of Public Law 101–508.
Funds made available to carriers but not used to pay claims in the current period are carried forward as special reserves
for use in subsequent periods. OPM maintains a contingency reserve, funded by employee and Government contributions, which
may be used to defray future cost increases or provide increased benefits. OPM makes payments to carriers from this reserve
whenever carrier-held reserves fall below levels prescribed by OPM regulations or when carriers can demonstrate good cause
such as unexpected claims experience or variations from expected community rates.
The Budget proposes that the United States Patent and Trademark Office continue to fund the accruing costs associated with
post-retirement health benefits for its employees.
Status of Funds (in millions of dollars)
Identification code 024–9981–0–8–551
2021 actual
2022 est.
2023 est.
Unexpended balance, start of year:
0100
Balance, start of year
28,096
27,776
29,032
0999
Total balance, start of year
28,096
27,776
29,032
Cash income during the year:
Current law:
Receipts:
1130
Employees and Retired Employees Health Benefits Funds
17,778
18,770
19,689
1150
Employees and Retired Employees Health Benefits Funds
435
425
451
1160
Employees and Retired Employees Health Benefits Funds
40,445
42,102
43,382
1199
Income under present law
58,658
61,297
63,522
Proposed:
Offsetting receipts (proprietary):
1230
Employees and Retired Employees Health Benefits Funds
105
Offsetting governmental receipts:
1260
Employees and Retired Employees Health Benefits Funds
242
1299
Income proposed
347
1999
Total cash income
58,658
61,297
63,869
Cash outgo during year:
Current law:
2100
Employees and Retired Employees Health Benefits Funds [Budget Acct]
–58,977
–60,041
–62,739
2199
Outgo under current law
–58,977
–60,041
–62,739
Proposed:
2200
Employees and Retired Employees Health Benefits Funds
–320
2299
Outgo under proposed legislation
–320
2999
Total cash outgo (-)
–58,977
–60,041
–63,059
Surplus or deficit:
3110
Excluding interest
–754
831
359
3120
Interest
435
425
451
3199
Subtotal, surplus or deficit
–319
1,256
810
3298
Reconciliation adjustment
–1
3299
Total adjustments
–1
3999
Total change in fund balance
–320
1,256
810
Unexpended balance, end of year:
4100
Uninvested balance (net), end of year
–202
–2,464
–2,633
4200
Employees and Retired Employees Health Benefits Funds
27,978
31,496
32,475
4999
Total balance, end of year
27,776
29,032
29,842
Employees and Retired Employees Health Benefits Funds
(Legislative proposal, subject to PAYGO)
Program and Financing (in millions of dollars)
Identification code 024–9981–4–8–551
2021 actual
2022 est.
2023 est.
Obligations by program activity:
0801
Benefit payments
347
0804
Administration (OPM and OIG)
2
0900
Total new obligations, unexpired accounts
349
Budgetary resources:
Budget authority:
Spending authority from offsetting collections, mandatory:
1800
Collected
349
1930
Total budgetary resources available
349
Change in obligated balance:
Unpaid obligations:
3010
New obligations, unexpired accounts
349
3020
Outlays (gross)
–320
3050
Unpaid obligations, end of year
29
Memorandum (non-add) entries:
3200
Obligated balance, end of year
29
Budget authority and outlays, net:
Mandatory:
4090
Budget authority, gross
349
Outlays, gross:
4100
Outlays from new mandatory authority
320
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120
Federal Sources
–242
4123
Non-Federal sources
–105
4130
Offsets against gross budget authority and outlays (total)
–347
4160
Budget authority, net (mandatory)
2
4170
Outlays, net (mandatory)
–27
4180
Budget authority, net (total)
2
4190
Outlays, net (total)
–27
The President's 2023 Budget proposals aim to improve the health coverage enrollment process for Tribal employers and their
employees by ensuring that all administrative fees paid by Tribal employers are invested in the Tribal Insurance Processing
System (TIPS). The Budget also aims to improve access to behavioral health services by requiring coverage of three primary
visits and three behavior health visits without cost-sharing for all Federal Employees Health Benefit Program plans.
Object Classification (in millions of dollars)
Identification code 024–9981–4–8–551
2021 actual
2022 est.
2023 est.
Reimbursable obligations:
25.2
Other services from non-Federal sources
2
25.6
Medical care
347
99.9
Total new obligations, unexpired accounts
349
General and Administrative Provisions
GENERAL FUND RECEIPT ACCOUNT
(in millions of dollars)
2021 actual
2022 est.
2023 est.
Offsetting receipts from the public:
024–322000
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts
55
2
2
General Fund Offsetting receipts from the public
55
2
2