OFFICE OF PERSONNEL MANAGEMENT

OFFICE OF PERSONNEL MANAGEMENT

NO BUREAU GROUP

Office of Personnel Management

Federal Funds

All Other General Fund Proprietary Receipts Including Budget Clearing Accounts

Enacted/requested

Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund

Enacted/requested

Legislative proposal, subject to PAYGO

Earnings on Investments, Postal Service Retiree Health Benefits Fund

Enacted/requested

Legislative proposal, subject to PAYGO

Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund

Enacted/requested

Legislative proposal, subject to PAYGO

Postal Service Contributions from Escrow Account, Postal Service Retiree Health Benefits Fund

Enacted/requested

Salaries and Expenses

Enacted/requested

salaries and expenses(including transfer of trust funds)For necessary expenses to carry out functions of the Office of Personnel Management pursuant to Reorganization Plan Numbered 2 of 1978 and the Civil Service Reform Act of 1978, including services as authorized by 5 U.S.C. 3109; medical examinations performed for veterans by private physicians on a fee basis; rental of conference rooms in the District of Columbia and elsewhere; hire of passenger motor vehicles; not to exceed $2,500 for official reception and representation expenses; advances for reimbursements to applicable funds of the Office of Personnel Management and the Federal Bureau of Investigation for expenses incurred under Executive Order No. 10422 of January 9, 1953, as amended; and payment of per diem and/or subsistence allowances to employees where Voting Rights Act activities require an employee to remain overnight at his or her post of duty, $95,769,000$100,027,000, of which $6,004,000 shall remain available until expended for the Enterprise Human Resources Integration project, of which $642,000 shall be for strengthening the capacity and capabilities of the acquisition workforce (as defined by the Office of Federal Procurement Policy Act, as amended (41 U.S.C. 4001 et seq.)), including the recruitment, hiring, training, and retention of such workforce and information technology in support of acquisition workforce effectiveness or for management solutions to improve acquisition management, and of which; $1,416,000 shall remain available until expended for the Human Resources Line of Business project; and in addition $121,738,000$132,523,000 for administrative expenses, to be transferred from the appropriate trust funds of the Office of Personnel Management without regard to other statutes, including direct procurement of printed materials, for the retirement and insurance programs:, of which not more than $9,495,000 shall remain available until expended for the cost of implementing the new integrated financial system Provided, That the provisions of this appropriation shall not affect the authority to use applicable trust funds as provided by sections 8348(a)(1)(B), 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 the Office of Personnel Management 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 20112012, accept donations of money, property, and personal services: Provided further, That such donations, including those from prior years, may be used for the development of publicity materials to provide information about the White House Fellows, except that no such donations shall be accepted for travel or reimbursement of travel expenses, or for the salaries of employees of such Commission. Note.—A full-year 2011 appropriation for this account was not enacted at the time the budget was prepared; therefore, this account is operating under a continuing resolution (P.L. 111–242, as amended). The amounts included for 2011 reflect the annualized level provided by the continuing resolution.The Office of Personnel Management's (OPM) mission is to help agencies build an effective Federal civilian workforce based on merit system principles. OPM leads Federal agencies in the strategic management of their human resources, proposes and implements human resources management policy, and provides agencies with ongoing advice and technical assistance to implement these policies and initiatives. OPM also supports veterans' preference in Federal hiring and manages the process for personnel security and background checks for suitability and national security clearances. OPM continues to honor the Government's commitment to employees by managing the trust funds that support the retirement and insurance benefits they earn, and delivering excellent benefit services and support to civil servants both during and after their Federal careers. The 2012 Budget will permit OPM to pursue long-term human resources strategies that deliver results and enhance the values of the civil service. The functions and objectives of the OPM major organizations are:

Employee Services

Provides policy direction and leadership in designing, developing and promulgating Government-wide human resources systems and programs for recruitment, pay, leave, performance management and recognition, employee development, work/life/wellness programs, and labor and employee relations. Employee Services also provides technical support to agencies on the full range of human resource management policies and practices, to include veterans employment and agency program evaluation.

Merit Systems Audit and Compliance

Ensures that Federal agency human resources programs are effective and meet merit system principles and related civil service requirements. Merit Systems Audit and Compliance also manages the Combined Federal Campaign and performs voting rights observations for the Justice Department.

Retirement Services

Administers the Civil Service Retirement System (CSRS) and the Federal Employee Retirement System (FERS), serving Federal retirees and survivors who receive monthly annuity payments. Retirement program activities will continue to focus on making initial eligibility determinations, adjudications, post retirement changes, and survivor processing based on applicable laws and regulations. The 2012 Budget includes funding to maintain timely processing of retirement claims and provide services to Federal annuitants.

Healthcare and Insurance

Provides guidance on proposing and developing new program-related legislation, writing program regulations, and developing policy guidance for Federal agencies, insurance carriers and program beneficiaries. Healthcare and Insurance will negotiate and administer Federal Employees Health Benefit Program (FEHBP) health benefits contracts for the Federal government, and administer the Federal Employee Group Life Insurance (FEGLI) program covering employees, retirees and their families. Healthcare and Insurance is also responsible for implementing and overseeing Patient Protection and Affordable Care Act's Multi-State Plan Options.

Federal Investigative Services

Provides investigative products and services for over one hundred Federal agencies to use as the basis for security clearance or suitability decisions as required by Executive Orders and other rules and regulations. Over ninety percent of the Government's background investigations are provided by OPM. This function is completely financed by payment for these services from other Federal agencies through OPM's revolving fund.

Human Resources Solutions

Assists Federal agencies in achieving their missions by providing solutions that develop leaders, attract and build a high quality public sector workforce, and transform agencies into high performing organizations. This function is completely financed by payment for these services from other Federal agencies through OPM's revolving fund. Program and Financing(in millions of dollars)Identification code 24–0100–0–1–8052010 actualCR2012 est.Obligations by program activity:0001Employee Services3729350002Merit System Audit & Compliance1726130003Office of the Chief Financial Officer2810004Office of the Chief Information Officer2726100005Executive Services1614230006Planning & Policy Analysis27120007Health and Insurance70091Direct program activities, subtotal1271031000100Total direct program1271031000801Trust Fund activity2101131330900Total new obligations337216233Budgetary Resources:Unobligated balance:1000Unobligated balance brought forward, Oct 1122938Budget authority:Appropriations, discretionary:1100Appropriation103103100Spending authority from offsetting collections, discretionary:1700Collected2041221331701Change in uncollected payments, Federal sources551750Spending auth from offsetting collections, disc (total)2591221331900Budget authority (total)3622252331930Total budgetary resources available374254271Memorandum (non-add) entries:1940Unobligated balance expiring–81941Unexpired unobligated balance, end of year293838Change in obligated balance:Obligated balance, start of year (net):3000Unpaid obligations, brought forward, Oct 1 (gross)801251203010Uncollected pymts, Fed sources, brought forward, Oct 1–77–104–1043020Obligated balance, start of year (net)321163030Obligations incurred, unexpired accounts3372162333031Obligations incurred, expired accounts13040Outlays (gross)–291–221–2333050Change in uncollected pymts, Fed sources, unexpired–553051Change in uncollected pymts, Fed sources, expired283081Recoveries of prior year unpaid obligations, expired–2Obligated balance, end of year (net):3090Unpaid obligations, end of year (gross)1251201203091Uncollected pymts, Fed sources, end of year–104–104–1043100Obligated balance, end of year (net)211616Budget authority and outlays, net:Discretionary:4000Budget authority, gross362225233Outlays, gross:4010Outlays from new discretionary authority2342122204011Outlays from discretionary balances579134020Outlays, gross (total)291221233Offsets against gross budget authority and outlays:Offsetting collections (collected) from:4030Federal sources–225–122–133Additional offsets against gross budget authority only:4050Change in uncollected pymts, Fed sources, unexpired–554052Offsetting collections credited to expired accounts214060Additional offsets against budget authority only (total)–344070Budget authority, net (discretionary)1031031004080Outlays, net (discretionary)66991004180Budget authority, net (total)1031031004190Outlays, net (total)6699100Object Classification(in millions of dollars)Identification code 24–0100–0–1–8052010 actualCR2012 est.Direct obligations:Personnel compensation:11.1Full-time permanent64515011.3Other than full-time permanent11111.5Other personnel compensation21111.9Total personnel compensation67535212.1Civilian personnel benefits20141321.0Travel and transportation of persons13323.3Communications, utilities, and miscellaneous charges77724.0Printing and reproduction34425.2Other services from non-federal sources20181726.0Supplies and materials32231.0Equipment62299.0Direct obligations12710310099.0Reimbursable obligations21011313399.9Total new obligations337216233Employment SummaryIdentification code 24–0100–0–1–8052010 actualCR2012 est.1001Direct civilian full-time equivalent employment7697917912001Reimbursable civilian full-time equivalent employment866909909

Office of Inspector General

Enacted/requested

office of inspector generalsalaries 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, $2,136,000$3,804,000, and in addition, not to exceed $21,559,000$20,428,000 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 2011 appropriation for this account was not enacted at the time the budget was prepared; therefore, this account is operating under a continuing resolution (P.L. 111–242, as amended). The amounts included for 2011 reflect the annualized level provided by the continuing resolution. This appropriation provides agency-wide audit, investigation, administrative sanction, and debarment functions to identify program management, contractual, and administrative deficiencies that may create conditions for fraud, waste, abuse, and mismanagement. During 2010, the Office of Inspector General (OIG) activities resulted in positive financial impacts of $66 million and led to 75 arrests, 81 indictments, 107 criminal convictions, and 682 suspensions or debarments within the Federal Employees Health Benefits Program (FEHBP). The audits function provides audit services covering agency functions, the FEHBP, the Federal Employees Group Life Insurance (FEGLI) program, the Federal retirement programs, agency contract audits, revolving fund programs and operations, and information systems and security audits. Internal agency audits review all facets of agency operations, and include the oversight of the agency financial statement audit. Insurance audits review the operations of health and life insurance carriers, health care providers, pharmacy benefit managers, and insurance subscribers. Contract audits provide professional advice to agency contracting officials regarding the negotiation, award, administration, repricing, and settlement of contracts. Information systems audits review general controls, application controls and security within the agency's information systems and programs as well as for the information systems of insurance carriers within the FEHBP. The investigations function detects and investigates improper and illegal activities involving agency programs, personnel, and operations. A large component of the investigative program involves criminal activities within the FEHBP, retirement and life insurance trust fund programs, as well as the OPM revolving fund programs. Our administrative sanctions program debars and suspends health care providers whose conduct may pose a financial threat to the FEHBP or health and safety risk to FEHBP enrollees and their families.In 2012, the OIG will continue its audits and investigations of OPM programs, including the FEHBP and retirement trust fund programs, OPM revolving fund programs, and OPM financial statement oversight and other program areas. The OIG will continue to advance its prescription drug audit program, which includes audits of pharmacy benefit managers. OPM estimates that approximately 29 percent of FEHBP expenses, or over $13 billion in 2012 will be for prescription drugs. Through these audits, the OIG helps the FEHBP recover inappropriate charges, negotiate more favorable contracts, control future cost growth, and improve benefits provided to program enrollees. The OIG will also continue its FEHBP claims data warehouse initiative in 2012. This project streamlines and enhances the various administrative and analytical procedures involved in the oversight of the FEHBP. The purpose of the project is to capture data from experience-rated insurance carriers in a data warehouse of health care information. The system's software tools support a variety of analytical procedures, including data mining, using the data in the warehouse. The project has facilitated more efficient and effective oversight of the FEHBP by enhancing the ability of auditors and investigators to identify improper payments. The OIG is also assisting OPM with plans for an FEHBP data warehouse and is currently discussing the possibility of a shared approach. Another challenge facing the OIG is the oversight of the vast OPM revolving fund programs, most notably the Federal Investigative Services, responsible for the Federal background investigations which have significant national security implications. The revolving fund programs are projected to spend over $1.8 billion in 2012. Program and Financing(in millions of dollars)Identification code 24–0400–0–1–8052010 actualCR2012 est.Obligations by program activity:0001Direct program activity: Program oversight (audits, investigations, etc.)3340801Reimbursable program activity1921210900Total new obligations222425Budgetary Resources:Budget authority:Appropriations, discretionary:1100Appropriation334Spending authority from offsetting collections, discretionary:1700Collected1721211701Change in uncollected payments, Federal sources41750Spending auth from offsetting collections, disc (total)2121211900Budget authority (total)2424251930Total budgetary resources available242425Memorandum (non-add) entries:1940Unobligated balance expiring–2Change in obligated balance:Obligated balance, start of year (net):3000Unpaid obligations, brought forward, Oct 1 (gross)4553010Uncollected pymts, Fed sources, brought forward, Oct 1–6–7–73020Obligated balance, start of year (net)–2–2–23030Obligations incurred, unexpired accounts2224253040Outlays (gross)–21–24–243050Change in uncollected pymts, Fed sources, unexpired–43051Change in uncollected pymts, Fed sources, expired3Obligated balance, end of year (net):3090Unpaid obligations, end of year (gross)5563091Uncollected pymts, Fed sources, end of year–7–7–73100Obligated balance, end of year (net)–2–2–1Budget authority and outlays, net:Discretionary:4000Budget authority, gross242425Outlays, gross:4010Outlays from new discretionary authority1924244011Outlays from discretionary balances24020Outlays, gross (total)212424Offsets against gross budget authority and outlays:Offsetting collections (collected) from:4030Federal sources–20–21–21Additional offsets against gross budget authority only:4050Change in uncollected pymts, Fed sources, unexpired–44052Offsetting collections credited to expired accounts34060Additional offsets against budget authority only (total)–14070Budget authority, net (discretionary)3344080Outlays, net (discretionary)1334180Budget authority, net (total)3344190Outlays, net (total)133Object Classification(in millions of dollars)Identification code 24–0400–0–1–8052010 actualCR2012 est.Direct obligations:11.1Personnel compensation: Full-time permanent22312.1Civilian personnel benefits11199.0Direct obligations33499.0Reimbursable obligations19212199.9Total new obligations222425Employment SummaryIdentification code 24–0400–0–1–8052010 actualCR2012 est.1001Direct civilian full-time equivalent employment722222001Reimbursable civilian full-time equivalent employment117125125

Government Payment for Annuitants, Employees Health Benefits

Enacted/requested

government payment for annuitants, employees health benefitsFor payment of Government contributions with respect to retired employees, as authorized by chapter 89 of title 5, United States Code, and the Retired Federal Employees Health Benefits Act (74 Stat. 849), such sums as may be necessary. Note.—A full-year 2011 appropriation for this account was not enacted at the time the budget was prepared; therefore, this account is operating under a continuing resolution (P.L. 111–242, as amended). The amounts included for 2011 reflect the annualized level provided by the continuing resolution.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 U.S. Postal Service to finance a portion of its post-1971 annuitants' health benefit costs. 2010 actual2011 est.2012 est.Annuitants:FEHB1,869,8211,889,0001,907,000(USPS non-add)472,942475,000477,000REHB624512420Total, annuitants1,870,4451,889,5121,907,420Program and Financing(in millions of dollars)Identification code 24–0206–0–1–5512010 actualCR2012 est.Obligations by program activity:0001Government contribution for annuitants benefits (1959 Act)9,64110,18410,9090002Government contribution for annuitants benefits (1960 Act)1110900Total new obligations (object class 13.0)9,64210,18510,910Budgetary Resources:Budget authority:Appropriations, mandatory:1200Appropriation9,64210,18510,9101930Total budgetary resources available9,64210,18510,910Change in obligated balance:Obligated balance, start of year (net):3000Unpaid obligations, brought forward, Oct 1 (gross)9461,0731,1303030Obligations incurred, unexpired accounts9,64210,18510,9103040Outlays (gross)–9,515–10,128–10,845Obligated balance, end of year (net):3090Unpaid obligations, end of year (gross)1,0731,1301,195Budget authority and outlays, net:Mandatory:4090Budget authority, gross9,64210,18510,910Outlays, gross:4100Outlays from new mandatory authority8,5698,6819,7834101Outlays from mandatory balances9461,4471,0624110Outlays, gross (total)9,51510,12810,8454180Budget authority, net (total)9,64210,18510,9104190Outlays, net (total)9,51510,12810,845Summary of Budget Authority and Outlays(in millions of dollars)2010 actualCR2012 est.Enacted/requested:Budget Authority9,64210,18510,910Outlays9,51510,12810,845Legislative proposal, subject to PAYGO:Budget Authority–93Outlays–82Total:Budget Authority9,64210,18510,817Outlays9,51510,12810,763

Legislative proposal, subject to PAYGO

The Budget proposes that the Office of Personnel Management (OPM) be given authority to streamline pharmacy benefit contracting within the FEHB program and leverage enrollees' purchasing power to reduce costs and obtain greater value for enrollees.Program and Financing(in millions of dollars)Identification code 24–0206–4–1–5512010 actualCR2012 est.Obligations by program activity:0001Government contribution for annuitants benefits (1959 Act)–930900Total new obligations (object class 13.0)–93Budgetary Resources:Budget authority:Appropriations, mandatory:1200Appropriation–931930Total budgetary resources available–93Change in obligated balance:Obligated balance, start of year (net):3000Unpaid obligations, brought forward, Oct 1 (gross)3030Obligations incurred, unexpired accounts–933040Outlays (gross)82Obligated balance, end of year (net):3090Unpaid obligations, end of year (gross)–11Budget authority and outlays, net:Mandatory:4090Budget authority, gross–93Outlays, gross:4100Outlays from new mandatory authority–824180Budget authority, net (total)–934190Outlays, net (total)–82

Government Payment for Annuitants, Employee Life Insurance

Enacted/requested

government payment for annuitants, employee life insuranceFor payment of Government contributions with respect to employees retiring after December 31, 1989, as required by chapter 87 of title 5, United States Code, such sums as may be necessary. Note.—A full-year 2011 appropriation for this account was not enacted at the time the budget was prepared; therefore, this account is operating under a continuing resolution (P.L. 111–242, as amended). The amounts included for 2011 reflect the annualized level provided by the continuing resolution.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.Program and Financing(in millions of dollars)Identification code 24–0500–0–1–6022010 actualCR2012 est.Obligations by program activity:0001Direct program activity4447470900Total new obligations (object class 25.2)444747Budgetary Resources:Budget authority:Appropriations, mandatory:1200Appropriation4447471930Total budgetary resources available444747Change in obligated balance:Obligated balance, start of year (net):3000Unpaid obligations, brought forward, Oct 1 (gross)5663030Obligations incurred, unexpired accounts4447473040Outlays (gross)–43–47–47Obligated balance, end of year (net):3090Unpaid obligations, end of year (gross)666Budget authority and outlays, net:Mandatory:4090Budget authority, gross444747Outlays, gross:4100Outlays from new mandatory authority47474101Outlays from mandatory balances434110Outlays, gross (total)4347474180Budget authority, net (total)4447474190Outlays, net (total)434747

Payment to Civil Service Retirement and Disability Fund

Enacted/requested

payment to civil service retirement and disability fundFor financing the unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969, as authorized by 5 U.S.C. 8348, and annuities under special Acts to be credited to the Civil Service Retirement and Disability Fund, such sums as may be necessary: Provided, That annuities authorized by the Act of May 29, 1944, and the Act of August 19, 1950 (33 U.S.C. 771–775), may hereafter be paid out of the Civil Service Retirement and Disability Fund. Note.—A full-year 2011 appropriation for this account was not enacted at the time the budget was prepared; therefore, this account is operating under a continuing resolution (P.L. 111–242, as amended). The amounts included for 2011 reflect the annualized level provided by the continuing resolution.The Payment to the Civil Service Retirement and Disability Fund consists of an appropriation and a permanent indefinite authorization to pay the Governments' share of retirement costs as defined in the Civil Service Retirement Amendments of 1969 (P.L. 91–93), the Federal Employees Retirement Act of 1986 (P.L. 99–335), and the Civil Service Retirement Spouse Equity Act of 1985 (P.L. 98–615). 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

P.L. 91–93 provides for an annual appropriation to amortize, over a 30-year period, all increases in Civil Service Retirement System costs resulting from acts of Congress granting new or liberalized benefits, extensions of coverage, or pay raises, exclusive of the effects of cost-of-living adjustments (COLAs). OPM has notified 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. - P.L. 91–93 also provides permanent, indefinite authorization for the Secretary of the Treasury to transfer, on an annual basis, an amount equal to 5 percent interest on the Civil Service Retirement and Disability Funds 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 in accordance with P.L. 98–615 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, as authorized by 5 U.S.C.8348, and annuities under special Acts to be credited to the Civil Service Retirement and Disability Fund, such sums as may be nescesary: Provided , That annuities authorized by the Act of May 29, 1944, and the Act of August 19, 1950 (33 U.S.C. 771–775), may hereafter be paid out of the Civil Service Retirement and Disability Fund. (Financial Services and General Government Appropriations Act, 2010.)Program and Financing(in millions of dollars)Identification code 24–0200–0–1–8052010 actualCR2012 est.Obligations by program activity:0002Payment of Government share of retirement costs11,21710,99810,8980003Transfers for interest on unfunded liability and payment of military service annuities21,87922,70022,5000005Spouse equity payment8080800900Total new obligations33,17633,77833,478Budgetary Resources:Budget authority:Appropriations, mandatory:1200Appropriation21,87922,70022,5001200Appropriation11,29711,07810,9781260Appropriations, mandatory (total)33,17633,77833,4781930Total budgetary resources available33,17633,77833,478Change in obligated balance:3030Obligations incurred, unexpired accounts33,17633,77833,4783040Outlays (gross)–33,176–33,778–33,478Budget authority and outlays, net:Mandatory:4090Budget authority, gross33,17633,77833,478Outlays, gross:4100Outlays from new mandatory authority33,17633,77833,4784180Budget authority, net (total)33,17633,77833,4784190Outlays, net (total)33,17633,77833,478Object Classification(in millions of dollars)Identification code 24–0200–0–1–8052010 actualCR2012 est.Direct obligations:12.1Civilian personnel benefits11,29711,07810,97813.0Benefits for former personnel21,87922,70022,50099.9Total new obligations33,17633,77833,478

Flexible Benefits Plan Reserve

Enacted/requested

This account contains reserve resources required under the Office of Personnel Management's 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, and for program enhancements. Program and Financing(in millions of dollars)Identification code 24–0800–0–1–8052010 actualCR2012 est.Obligations by program activity:0801FSA FEDS Risk Reserve2324250900Total new obligations (object class 25.6)232425Budgetary Resources:Unobligated balance:1000Unobligated balance brought forward, Oct 1486364Budget authority:Spending authority from offsetting collections, mandatory:1800Collected3825251930Total budgetary resources available868889Memorandum (non-add) entries:1941Unexpired unobligated balance, end of year636464Change in obligated balance:3030Obligations incurred, unexpired accounts2324253040Outlays (gross)–23–24–25Budget authority and outlays, net:Mandatory:4090Budget authority, gross382525Outlays, gross:4100Outlays from new mandatory authority232425Offsets against gross budget authority and outlays:Offsetting collections (collected) from:4120Federal sources–18–4–44123Non-Federal sources–20–21–214130Offsets against gross budget authority and outlays (total)–38–25–254160Budget authority, net (mandatory)4170Outlays, net (mandatory)–15–14180Budget authority, net (total)4190Outlays, net (total)–15–1

Postal Service Retiree Health Benefits Fund

Enacted/requested

The Postal Accountability and Enhancement Act (P.L.109–435) created the Postal Service Retiree Health Benefits Fund to help fully fund the Postal Service's retiree (annuitant) health benefits liabilities. This account receives from the Postal Service: 1) the pension savings provided to the Postal Service by the Postal Civil Service Retirement System Funding Reform Act of 2003 (P.L.108–18) that were held in escrow during 2006; 2) payments defined within P.L.109–435, and modified by P.L. 111–68, to begin the liquidation of the Postal Service's unfunded liability for post-retirement health benefits; and 3) beginning in 2017, payments for the actuarial cost of Postal Service contributions for the post-retirement health benefits for its current employees. This account also receives any surplus resources of the Civil Service Retirement and Disability Fund that are not needed to finance future retirement benefits under the Civil Service Retirement System to current or former employees of the Postal Service that are attributable to civilian employment with the Postal Service. As a result of this health benefits financing system, beginning in 2017, the Postal Service will cease to pay annual premium costs for its post-1971 current annuitants directly to the Employees and Retired Employees Health Benefits Fund. Instead, these premium payments will be paid from amounts that the Postal Service remits to this fund. Payments for a proportion of the premium costs of Postal Service annuitants' pre-1971 service would continue to be paid by the General Fund of the Treasury through the Government Payment for Annuitants, Employees Health Benefits account.Special and Trust Fund Receipts(in millions of dollars)Identification code 24–5391–0–2–5512010 actualCR2012 est.0100Balance, start of year35,11542,11545,202Receipts:0240Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund - legislative proposal subject to PAYGO3,0423,1730241Earnings on Investments, Postal Service Retiree Health Benefits Fund1,5001,5831,6400242Earnings on Investments, Postal Service Retiree Health Benefits Fund - legislative proposal subject to PAYGO–470243Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund5,5005,5005,6000244Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund - legislative proposal subject to PAYGO–4,607–4440299Total receipts and collections7,0005,5189,9220400Total: Balances and collections42,11547,63355,124Appropriations:0500Postal Service Retiree Health Benefits Fund–7,000–7,083–7,2400501Postal Service Retiree Health Benefits Fund7,0007,0837,2400502Postal Service Retiree Health Benefits Fund - legislative proposal subject to PAYGO1,565–2,6820503Postal Service Retiree Health Benefits Fund - legislative proposal subject to PAYGO–3,996–510599Total appropriations–2,431–2,7330799Balance, end of year42,11545,20252,391Program and Financing(in millions of dollars)Identification code 24–5391–0–2–5512010 actualCR2012 est.Budgetary Resources:Budget authority:Appropriations, mandatory:1201Appropriation (special fund)7,0007,0837,2401235Appropriations precluded from obligation–7,000–7,083–7,2401260Appropriations, mandatory (total)1930Total budgetary resources availableBudget authority and outlays, net:Mandatory:4090Budget authority, gross4180Budget authority, net (total)4190Outlays, net (total)Memorandum (non-add) entries:5000Total investments, SOY: Federal securities: Par value35,11542,11549,1985001Total investments, EOY: Federal securities: Par value42,11549,19856,438

Legislative proposal, subject to PAYGO

The Budget proposes to shift how the Postal Service (USPS) pre-funds its retiree health benefits unfunded liability (UFL). Under current law, from 2011 to 2016, USPS must make a stream of payments set in statute toward paying down retiree health benefit unfunded liabilities, as well as pay annual premiums for current retirees. Also under current law, starting in 2017, USPS must pay the per capita accruing costs (or normal cost) to fund future retiree health benefits of current employees and a 40-year amortization of the remaining UFL for current retirees. Under the proposal, starting in 2011, USPS would pay the normal costs for the future retiree health benefits of current employees and also a stream of payments associated with paying down the remaining UFL for current retirees. Further, USPS would be provided temporary financial relief as the 2011 payment would be adjusted so that USPS would pay $4 billion less than what it would have paid to this Fund under current law. USPS would make up this $4 billion payment to the Fund by paying larger amounts in future years. Beginning in 2022, USPS would pay the remaining UFL, amortized over 40 year period.This proposal provides the following benefits to USPS: 1) USPS would be provided temporary financial relief in the form of a lower payment in 2011; 2) The new calculations of normal cost and UFL are based on new actuarial assumptions that reflect that USPS has fewer employees than in 2006, when the pre-funding mechanism was originally adopted—therefore the actual annual payments for the normal costs would be reset each year based on the number of USPS employees; 3) This Fund would pay the premiums for current USPS retirees now, rather than starting in 2017—this accelerates what would have occurred anyway in 2017 under current law. See the Postal Service section of this Appendix for further information on this proposal. Program and Financing(in millions of dollars)Identification code 24–5391–4–2–5512010 actualCR2012 est.Obligations by program activity:0001Paymment to FEHBP2,4312,7330900Total new obligations (object class 13.0)2,4312,733Budgetary Resources:Budget authority:Appropriations, mandatory:1201Appropriation (special fund)–1,5652,6821235Appropriations precluded from obligation3,996511260Appropriations, mandatory (total)2,4312,7331930Total budgetary resources available2,4312,733Change in obligated balance:3030Obligations incurred, unexpired accounts2,4312,7333040Outlays (gross)–2,431–2,733Budget authority and outlays, net:Mandatory:4090Budget authority, gross2,4312,733Outlays, gross:4100Outlays from new mandatory authority2,4312,7334180Budget authority, net (total)2,4312,7334190Outlays, net (total)2,4312,733Memorandum (non-add) entries:5000Total investments, SOY: Federal securities: Par value–3,9965001Total investments, EOY: Federal securities: Par value–3,996–4,047

Revolving Fund

Enacted/requested

Budget Program

OPM's Revolving Fund provides financing for investigations, training, and other functions that OPM is authorized or required to perform on a reimbursable basis. OPM programs offer the following: OPM's Human Resources Solutions organization partners with agencies to meet their missions by providing effective human resources solutions that develop leaders committed to public service values, attract and build a high quality public sector workforce, and transform agencies into high performing organizations. Human Resources Solutions recovers costs of operations by managing tens of thousands in agency reimbursable agreements from over 150 Federal customers. This is achieved by providing high quality and competitively priced programs and services. These cost-effective products and services span the employment life cycle from recruitment and selection through training and development.In response to the dynamic customer demand for products and services, Human Resources Solutions comprehensive plan for fiscal years 2011 and 2012 includes continued delivery of the full array of Human Resource services such as staffing products and services (examining, testing, tailored recruitment and branding, and automated staffing technology), human resources consulting, and leadership training. Initiatives include implementing a balanced scorecard framework to assess performance, and investing in research and development for enhancing product and service offerings to more effectively meet customer demand.OPM's Employee Services/Recruitment organization designs, develops, and promulgates merit-based employment systems, policies, regulations, and programs that Federal agencies use to recruit, examine, hire, classify, and assess high quality employees from diverse backgrounds; student recruitment, hiring and training, development programs, policies, and regulations. Recruitment also designs, develops and manages OPMs USAJOBS the Federal governments official source for Federal jobs and employment information. The USAJOBS system serves as the one-stop solution for bringing government recruiters and job seekers together, giving recruiters the ability to create and advertise government jobs, search through job seeker resumes, and manage the hiring process through a Web interface. It provides job seekers the ability to create and advertise their resumes, search for government jobs, and apply for a job directly through the Web interface. Regulations contained in 5 CFR Parts 330, 333, and 335 that implement section 4 of Public Law 104–52 authorize OPM to charge fees to agencies to pay the cost of providing Federal employment information and services through USAJOBS.OPM's Federal Investigative Services organization provides personnel background investigative services to determine individuals suitability for Federal civilian, military, and contract employment and eligibility for access to classified national security information. Background investigations are performed for Federal agencies on a fee-for-service basis. Federal Investigative Services conducts more than 90 percent of the Federal Governments background investigations concerning Federal employees, contractors, and military members for various Federal agencies. Investigations are a critical step in the Federal hiring process, and can affect hiring or removal decisions based on the individuals fitness and suitability for employment. Based on information gathered in background investigations, Federal agencies also issue security clearances and place individuals in sensitive positions involving national security or the public trust.Federal Investigative Services will continue to fund major initiatives that support the quality and timeliness of the investigative process and start new efforts such as the Transformation project (new SF86 form will be released with increased efficiencies, e-signature capabilities, and other improvements), and redesign the investigative processes and procedures, laying the groundwork for implementation of the Federal investigative standards. Within these programs, the revolving fund fully or partially supports three E-Government projects: E-Clearance, the Human Resources Line of Business, and Enterprise Human Resources Integration. On a fee-for-service basis, the Enterprise Human Resources Integration project provides Federal agencies with an electronic official personnel folder (eOPF) system, as well as workforce analysis and other analytical tools. These tools streamline and automate the electronic exchange of standardized HR data and provide comprehensive workforce analysis, forecasting, and reporting capabilities across the Executive Branch for the strategic management of human resources.

Financing

This account gains spending authority from agreements with other Federal agencies who are seeking services as described above.

Operating Results

In fiscal year 2010, OPM's revolving fund businesses had a net gain on operations of $20 million. These resources will be utilized to continue the automation of the background investigation process, enhance the functionality of the USAJOBS system, and various other program improvements. Program and Financing(in millions of dollars)Identification code 24–4571–0–4–8052010 actualCR2012 est.Obligations by program activity:0801Talent services1,0527157500802Investigation services1,0759709990803Leadership capacity services770804Enterprise human resources integration50102800805USAJOBS/PMF11160900Total new obligations2,2541,7981,845Budgetary Resources:Unobligated balance:1000Unobligated balance brought forward, Oct 18576948091021Recoveries of prior year unpaid obligations111050Unobligated balance (total)868694809Budget authority:Spending authority from offsetting collections, discretionary:1700Collected1,5521,9131,9451701Change in uncollected payments, Federal sources5281750Spending auth from offsetting collections, disc (total)2,0801,9131,9451930Total budgetary resources available2,9482,6072,754Memorandum (non-add) entries:1941Unexpired unobligated balance, end of year694809909Change in obligated balance:Obligated balance, start of year (net):3000Unpaid obligations, brought forward, Oct 1 (gross)5481,0479323010Uncollected pymts, Fed sources, brought forward, Oct 1–644–1,172–1,1723020Obligated balance, start of year (net)–96–125–2403030Obligations incurred, unexpired accounts2,2541,7981,8453040Outlays (gross)–1,744–1,913–1,9453050Change in uncollected pymts, Fed sources, unexpired–5283080Recoveries of prior year unpaid obligations, unexpired–11Obligated balance, end of year (net):3090Unpaid obligations, end of year (gross)1,0479328323091Uncollected pymts, Fed sources, end of year–1,172–1,172–1,1723100Obligated balance, end of year (net)–125–240–340Budget authority and outlays, net:Discretionary:4000Budget authority, gross2,0801,9131,945Outlays, gross:4010Outlays from new discretionary authority1,9131,9454011Outlays from discretionary balances1,7444020Outlays, gross (total)1,7441,9131,945Offsets against gross budget authority and outlays:Offsetting collections (collected) from:4030Federal sources–1,552–1,913–1,945Additional offsets against gross budget authority only:4050Change in uncollected pymts, Fed sources, unexpired–5284070Budget authority, net (discretionary)4080Outlays, net (discretionary)1924180Budget authority, net (total)4190Outlays, net (total)192Object Classification(in millions of dollars)Identification code 24–4571–0–4–8052010 actualCR2012 est.Reimbursable obligations:Personnel compensation:11.1Full-time permanent25120020611.5Other personnel compensation51414211.9Total personnel compensation30224124812.1Civilian personnel benefits75606121.0Travel and transportation of persons31252522.0Transportation of things11123.1Rental payments to GSA18141523.3Communications, utilities, and miscellaneous charges22171824.0Printing and reproduction32225.2Other services from non-federal sources1,7591,4041,44026.0Supplies and materials97731.0Equipment34272899.0Reimbursable obligations2,2541,7981,84599.9Total new obligations2,2541,7981,845Employment SummaryIdentification code 24–4571–0–4–8052010 actualCR2012 est.2001Reimbursable civilian full-time equivalent employment3,0723,5573,558

Deltas between the Annualized CR Amounts and the FY 2011 Budget Request

Adjustment to reach the 2011 Budget

Trust Funds

Employee Contributions, Civil Service Retirement and Disability Fund

Enacted/requested

Agency Contributions, Civil Service Retirement and Disability Fund

Enacted/requested

District of Columbia Contributions, Civil Service Retirement and Disability Fund

Enacted/requested

Postal Service Agency Contributions, Civil Service Retirement and Disability Fund

Enacted/requested

Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund

Enacted/requested

FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund

Enacted/requested

Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund

Enacted/requested

Treasury Interest, Civil Service Retirement and Disability Fund

Enacted/requested

General Fund Payment to the Civil Service Retirement and Disability Fund

Enacted/requested

Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund

Enacted/requested

Civil Service Retirement and Disability Fund

Enacted/requested

The Civil Service Retirement and Disability Fund is the oldest and largest of the four trust funds administered by the Compensation Group. 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 be thus be determined at some future point in time (e.g. when actual receipts and expenses become known). The Civil Service Retirement and Disability Fund 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 basically a defined benefit plan, covering Federal employees hired prior to 1984. CSRS participants do not participate in the Social Security system. FERS is a three-tiered pension program that uses Social Security as a base, provides an additional basic benefit, and includes a thrift savings plan. FERS covers employees hired after 1983 and formerly CSRS-covered employees who elected to join FERS.The Budget proposes that the United States Patent and Trademark Office (PTO) continue to fund the full cost for retirement benefits for PTO's employees covered under the Civil Service Retirement System.

Financing

The financing of the Retirement Fund is easily the most complex of the four trust funds. CSRS has been financed under a statutory funding method passed by 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 percent interest rate. Under CSRS, regular employees contribute 7 percent of pay. Law Enforcement Officers, Firefighters, and Congressional employees contribute an extra 0.5 percent of pay, and Members of Congress an extra 1.0 percent of pay. Non-Postal 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 the Postal Service. 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-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 funding method as prescribed in Chapter 84 of Title 5, United States Code, and employees and agencies together contribute the full amount of the dynamic normal cost. During fiscal year 2010, the dynamic normal cost was 12.0 percent (employees share, 0.8% and employers share, 11.2%) of pay for regular employees. Effective fiscal year 2011, the normal cost will be 12.5 percent (employees share, 0.8% and employers share, 11.5%), and for fiscal year 2012, the normal cost is projected to be 12.7 percent (employees share, 0.8% and employers share, 11.9%). An extra 0.5 percent of pay is contributed by Law Enforcement Officers, Firefighters, Air Traffic Controllers, Congressional employees, and Members of Congress. This normal cost is for the defined benefit plan only, and does not include the cost of Social Security or the Thrift Plan. FERS regular employees contribute a percentage of salary that is equal to the difference between the contribution rate for CSRS employees, as set forth above, and the tax rate under the Old Age, Survivors and Disability Insurance (OASDI) portion of Social Security, which currently is 6.2 percent of pay. In December of 2010, President Obama signed The Middle Class Tax Relief Act of 2010 (Public Law 111–312), which reduced FERS employees' Social Security payroll tax rate from 6.2 to 4.2 percent for one year. 2010 actual2011 est.2012 est.Active employees2,756,0002,756,0002,756,000Annuitants:Employees1,904,8331,941,8081,977,645Survivors617,233607,679597,282Total, annuitants2,522,7202,549,4872,574,927Special and Trust Fund Receipts(in millions of dollars)Identification code 24–8135–0–7–6022010 actualCR2012 est.0100Balance, start of year748,195774,161796,980Adjustments:0191Rounding adjustment10199Balance, start of year748,196774,161796,980Receipts:0200Employee Contributions, Civil Service Retirement and Disability Fund3,3733,6163,3300201District of Columbia Contributions, Civil Service Retirement and Disability Fund3526230202Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund6086356540240Agency Contributions, Civil Service Retirement and Disability Fund18,89418,73919,1610241Postal Service Agency Contributions, Civil Service Retirement and Disability Fund2,8993,7073,8000242FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund5524743910243Treasury Interest, Civil Service Retirement and Disability Fund36,07634,24334,2550244General Fund Payment to the Civil Service Retirement and Disability Fund33,17633,77833,4780245Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund5056570299Total receipts and collections95,66395,27495,1490400Total: Balances and collections843,859869,435892,129Appropriations:0500Civil Service Retirement and Disability Fund–102–102–1020501Civil Service Retirement and Disability Fund–95,560–95,274–95,1490502Civil Service Retirement and Disability Fund25,96423,47120,7850503Civil Service Retirement and Disability Fund - legislative proposal subject to PAYGO–550–5500599Total appropriations–69,698–72,455–75,0160799Balance, end of year774,161796,980817,113Program and Financing(in millions of dollars)Identification code 24–8135–0–7–6022010 actualCR2012 est.Obligations by program activity:0001Annuities69,26171,52574,1150002Refunds and death claims2932782490003Administration - operations13795950004Transfer to MSPB3330005Administration - OIG4440900Total new obligations69,69871,90574,466Budgetary Resources:Budget authority:Appropriations, discretionary:1102Appropriation (trust fund)102102102Appropriations, mandatory:1202Appropriation (trust fund)95,56095,27495,1491235Portion precluded from balances–25,964–23,471–20,7851260Appropriations, mandatory (total)69,59671,80374,3641900Budget authority (total)69,69871,90574,4661930Total budgetary resources available69,69871,90574,466Change in obligated balance:Obligated balance, start of year (net):3000Unpaid obligations, brought forward, Oct 1 (gross)6,0676,2236,4303030Obligations incurred, unexpired accounts69,69871,90574,4663040Outlays (gross)–69,542–71,698–74,247Obligated balance, end of year (net):3090Unpaid obligations, end of year (gross)6,2236,4306,649Budget authority and outlays, net:Discretionary:4000Budget authority, gross102102102Outlays, gross:4010Outlays from new discretionary authority391021024011Outlays from discretionary balances464020Outlays, gross (total)85102102Mandatory:4090Budget authority, gross69,59671,80374,364Outlays, gross:4100Outlays from new mandatory authority63,43765,34367,7974101Outlays from mandatory balances6,0206,2536,3484110Outlays, gross (total)69,45771,59674,1454180Budget authority, net (total)69,69871,90574,4664190Outlays, net (total)69,54271,69874,247Memorandum (non-add) entries:5000Total investments, SOY: Federal securities: Par value754,244780,365803,9135001Total investments, EOY: Federal securities: Par value780,365803,913824,786Summary of Budget Authority and Outlays(in millions of dollars)2010 actualCR2012 est.Enacted/requested:Budget Authority69,69871,90574,466Outlays69,54271,69874,247Legislative proposal, subject to PAYGO:Budget Authority550550Outlays550550Total:Budget Authority69,69872,45575,016Outlays69,54272,24874,797Status of Funds(in millions of dollars)Identification code 24–8135–0–7–6022010 actualCR2012 est.Unexpended balance, start of year:0100Balance, start of year754,263780,384803,4100199Total balance, start of year754,263780,384803,410Cash income during the year:Current law:Receipts:1200Employee Contributions, Civil Service Retirement and Disability3,3733,6163,3301201District of Columbia Contributions, Civil Service Retirement and3526231202Employee Deposits, Redeposits and Other Contributions, Civil Ser608635654Offsetting receipts (intragovernmental):1240Agency Contributions, Civil Service Retirement and Disability Fu18,89418,73919,1611241Postal Service Agency Contributions, Civil Service Retirement an2,8993,7073,8001242FFB, TVA, and USPS Interest, Civil Service Retirement and Disabi5524743911243Treasury Interest, Civil Service Retirement and Disability Fund36,07634,24334,2551244General Fund Payment to the Civil Service Retirement and Disabil33,17633,77833,4781245Re-employed Annuitants Salary Offset, Civil Service Retirement a5056571299Income under present law95,66395,27495,149Proposed legislation:2299Income under proposed legislation3299Total cash income95,66395,27495,149Cash outgo during year:Current law:4500Civil Service Retirement and Disability Fund–69,542–71,698–74,2474599Outgo under current law (-)–69,542–71,698–74,247Proposed legislation:5500Civil Service Retirement and Disability Fund–550–5505599Outgo under proposed legislation (-)–550–5506599Total cash outgo (-)–69,542–72,248–74,7977699Total adjustmentsUnexpended balance, end of year:8700Uninvested balance (net), end of year1947768701Civil Service Retirement and Disability Fund780,365803,913824,7868701Civil Service Retirement and Disability Fund–550–1,1008799Total balance, end of year780,384803,410823,762Commitments against unexpended balance, end of year:9899Total commitments (-)Object Classification(in millions of dollars)Identification code 24–8135–0–7–6022010 actualCR2012 est.Direct obligations:25.2Other services from non-federal sources14410210242.0Insurance claims and indemnities69,26171,52574,11544.0Refunds and death claims29327824999.9Total new obligations69,69871,90574,466

Legislative proposal, subject to PAYGO

The Budget proposes to return to the Postal Service (USPS) surplus amounts it has paid into its Office of Personnel Management (OPM) account for its share of Federal Employee Retirement System costs. OPM has determined this surplus is approximately $6.9 billion, which would be paid back to USPS over 30 years, including an estimated $550 million in 2011. The amount of the surplus will be recalculated on an annual basis and amounts returned to USPS will be adjusted each year based on that annual recalculation. See the Postal Service section of this Appendix for further information on this proposal. Program and Financing(in millions of dollars)Identification code 24–8135–4–7–6022010 actualCR2012 est.Obligations by program activity:0006Refund of Excess Contributions to USPS5505500900Total new obligations (object class 44.0)550550Budgetary Resources:Budget authority:Appropriations, mandatory:1235Portion precluded from balances5505501900Budget authority (total)5505501930Total budgetary resources available550550Change in obligated balance:Obligated balance, start of year (net):3000Unpaid obligations, brought forward, Oct 1 (gross)3030Obligations incurred, unexpired accounts5505503040Outlays (gross)–550–550Obligated balance, end of year (net):3090Unpaid obligations, end of year (gross)Budget authority and outlays, net:Discretionary:4000Budget authority, grossMandatory:4090Budget authority, gross550550Outlays, gross:4100Outlays from new mandatory authority5505504180Budget authority, net (total)5505504190Outlays, net (total)550550Memorandum (non-add) entries:5000Total investments, SOY: Federal securities: Par value–5505001Total investments, EOY: Federal securities: Par value–550–1,100

Employees Life Insurance Fund

Enacted/requested

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 PTO will fund the accruing costs associated with post-retirement life insurance benefits for PTO's employees.

Budget program

The status of the basic (regular and optional) life insurance program on September 30 is as follows:2010 actual2011 est.2012 est.Life insurance in force (in billions of dollars):On active employees742.9777.3813.3On retired employees81.283.585.8Total824.1860.8899.1Number of participants (in thousands):Active employees2,5542,6802,812Annuitants1,6251,6231,621Total4,1794,3034,433

Financing

Non-Postal Service employees and all retirees under 65 pay two-thirds of the premium costs for Basic coverage; agencies pay the remaining third. Optional and certain post-retirement Basic coverages are paid entirely by enrollees. The status of the reserves at the end of the year is as follows: Status of Reserves2010 actual2011 est.2012 est.Held in reserve (in millions of dollars):Contingency reserve320320320Beneficial association program reserve000U.S. Treasury reserve37,60538,34340,092Total reserves37,92538,66340,412Program and Financing(in millions of dollars)Identification code 24–8424–0–8–6022010 actualCR2012 est.Obligations by program activity:0801Basic life insurance payments1,4841,5351,6050802Optional life insurance payments1,1341,1401,1770803Shenandoah life insurance payments5660804Administration—OPM & OIG2230805Administration—long term care2220900Total new obligations (object class 25.2)2,6272,6852,793Budgetary Resources:Unobligated balance:1000Unobligated balance brought forward, Oct 135,29436,74838,327Budget authority:Spending authority from offsetting collections, discretionary:1700Collected223Spending authority from offsetting collections, mandatory:1800Collected4,0964,3184,5231801Change in uncollected payments, Federal sources–17–56211850Spending auth from offsetting collections, mand (total)4,0794,2624,5441900Budget authority (total)4,0814,2644,5471930Total budgetary resources available39,37541,01242,874Memorandum (non-add) entries:1941Unexpired unobligated balance, end of year36,74838,32740,081Change in obligated balance:Obligated balance, start of year (net):3000Unpaid obligations, brought forward, Oct 1 (gross)7587858083010Uncollected pymts, Fed sources, brought forward, Oct 1–400–383–3273020Obligated balance, start of year (net)3584024813030Obligations incurred, unexpired accounts2,6272,6852,7933040Outlays (gross)–2,600–2,662–2,7593050Change in uncollected pymts, Fed sources, unexpired1756–21Obligated balance, end of year (net):3090Unpaid obligations, end of year (gross)7858088423091Uncollected pymts, Fed sources, end of year–383–327–3483100Obligated balance, end of year (net)402481494Budget authority and outlays, net:Discretionary:4000Budget authority, gross223Outlays, gross:4010Outlays from new discretionary authority223Mandatory:4090Budget authority, gross4,0794,2624,544Outlays, gross:4100Outlays from new mandatory authority1,8411,8751,9504101Outlays from mandatory balances7577858064110Outlays, gross (total)2,5982,6602,756Offsets against gross budget authority and outlays:Offsetting collections (collected) from:4120Federal sources–543–568–5744121Interest on Federal securities–926–1,065–1,2704123Non-Federal sources–2,629–2,687–2,6824130Offsets against gross budget authority and outlays (total)–4,098–4,320–4,526Additional offsets against gross budget authority only:4140Change in uncollected pymts, Fed sources, unexpired1756–214160Budget authority, net (mandatory)–2–2–34170Outlays, net (mandatory)–1,500–1,660–1,7704180Budget authority, net (total)4190Outlays, net (total)–1,498–1,658–1,767Memorandum (non-add) entries:5000Total investments, SOY: Federal securities: Par value36,14637,60538,3435001Total investments, EOY: Federal securities: Par value37,60538,34340,092Object Classification(in millions of dollars)Identification code 24–8424–0–8–6022010 actualCR2012 est.Reimbursable obligations:25.2Other services from non-federal sources2,6272,6852,79399.0Reimbursable obligations2,6272,6852,793

Employees and Retired Employees Health Benefits Funds

Enacted/requested

This display combines 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) those annuitants transferred from the REHB program as authorized by Public Law 93–246; and 4) the related expenses of OPM in administering the program. 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 enroll 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:2010 actual2011 est.2012 est.Active employees2,219,0542,215,0002,200,000Annuitants1,869,8211,889,0001,907,000Total4,088,8754,104,0004,107,000In 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:2010 actual2011 est.2012 est.Uniform plan183150123Private plans441362297Total624512420

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 Patent and Trademark Office continue to fund the accruing costs associated with post-retirement health benefits for its employees. The Budget also proposes that the Office of Personnel Management (OPM) be given authority to streamline pharmacy benefit contracting within the FEHB program and leverage enrollees' purchasing power to reduce costs and obtain greater value for enrollees. Program and Financing(in millions of dollars)Identification code 24–9981–0–8–5512010 actualCR2012 est.Obligations by program activity:0801Benefit payments38,85242,69045,7860802Payments from OPM contingency reserve2013503500803Government payment for annuitants (1960 Act)1110804Administration - operations1414390805Administration - OIG1515150806Administration - dental and vision program2220900Total new obligations (object class 25.6)39,08543,07246,193Budgetary Resources:Unobligated balance:1000Unobligated balance brought forward, Oct 113,07814,07014,223Budget authority:Spending authority from offsetting collections, discretionary:1700Collected333354Spending authority from offsetting collections, mandatory:1800Collected39,81043,02845,8121801Change in uncollected payments, Federal sources2341641431850Spending auth from offsetting collections, mand (total)40,04443,19245,9551900Budget authority (total)40,07743,22546,0091930Total budgetary resources available53,15557,29560,232Memorandum (non-add) entries:1941Unexpired unobligated balance, end of year14,07014,22314,039Change in obligated balance:Obligated balance, start of year (net):3000Unpaid obligations, brought forward, Oct 1 (gross)4,0144,1314,2863010Uncollected pymts, Fed sources, brought forward, Oct 1–1,797–2,031–2,1953020Obligated balance, start of year (net)2,2172,1002,0913030Obligations incurred, unexpired accounts39,08543,07246,1933040Outlays (gross)–38,968–42,917–46,1103050Change in uncollected pymts, Fed sources, unexpired–234–164–143Obligated balance, end of year (net):3090Unpaid obligations, end of year (gross)4,1314,2864,3693091Uncollected pymts, Fed sources, end of year–2,031–2,195–2,3383100Obligated balance, end of year (net)2,1002,0912,031Budget authority and outlays, net:Discretionary:4000Budget authority, gross333354Outlays, gross:4010Outlays from new discretionary authority2233544011Outlays from discretionary balances74020Outlays, gross (total)293354Mandatory:4090Budget authority, gross40,04443,19245,955Outlays, gross:4100Outlays from new mandatory authority34,93238,75641,7714101Outlays from mandatory balances4,0074,1284,2854110Outlays, gross (total)38,93942,88446,056Offsets against gross budget authority and outlays:Offsetting collections (collected) from:4120Federal sources–27,953–30,143–32,0204121Interest on Federal securities–321–411–5054123Non-Federal sources–11,569–12,507–13,3414130Offsets against gross budget authority and outlays (total)–39,843–43,061–45,866Additional offsets against gross budget authority only:4140Change in uncollected pymts, Fed sources, unexpired–234–164–1434160Budget authority, net (mandatory)–33–33–544170Outlays, net (mandatory)–904–1771904180Budget authority, net (total)4190Outlays, net (total)–875–144244Memorandum (non-add) entries:5000Total investments, SOY: Federal securities: Par value15,36916,24416,2945001Total investments, EOY: Federal securities: Par value16,24416,29416,050Summary of Budget Authority and Outlays(in millions of dollars)2010 actualCR2012 est.Enacted/requested:Budget AuthorityOutlays–875–144244Legislative proposal, subject to PAYGO:Budget AuthorityOutlays13Total:Budget AuthorityOutlays–875–144257Status of Funds(in millions of dollars)Identification code 24–9981–0–8–5512010 actualCR2012 est.Unexpended balance, start of year:0100Balance, start of year15,29616,17116,3150199Total balance, start of year15,29616,17116,315Cash income during the year:Current law:Offsetting collections:1281Employees and Retired Employees Health Benefits Funds27,95330,14332,0201283Employees and Retired Employees Health Benefits Funds3214115051285Employees and Retired Employees Health Benefits Funds11,56912,50713,3411299Income under present law39,84343,06145,866Proposed legislation:Offsetting collections:2281Employees and Retired Employees Health Benefits Funds–2642283Employees and Retired Employees Health Benefits Funds–1082299Income under proposed legislation–3723299Total cash income39,84343,06145,494Cash outgo during year:Current law:4500Employees and Retired Employees Health Benefits Funds–38,968–42,917–46,1104599Outgo under current law (-)–38,968–42,917–46,110Proposed legislation:5500Employees and Retired Employees Health Benefits Funds3595599Outgo under proposed legislation (-)3596599Total cash outgo (-)–38,968–42,917–45,7517699Total adjustmentsUnexpended balance, end of year:8700Uninvested balance (net), end of year–7321228701Employees and Retired Employees Health Benefits Funds–148701Employees and Retired Employees Health Benefits Funds16,24416,29416,0508799Total balance, end of year16,17116,31516,058Commitments against unexpended balance, end of year:9899Total commitments (-)Object Classification(in millions of dollars)Identification code 24–9981–0–8–5512010 actualCR2012 est.Reimbursable obligations:25.6Medical care39,08543,07246,19399.0Reimbursable obligations39,08543,07246,193

Legislative proposal, subject to PAYGO

Program and Financing(in millions of dollars)Identification code 24–9981–4–8–5512010 actualCR2012 est.Obligations by program activity:0801Benefit payments–3850900Total new obligations (object class 25.6)–385Budgetary Resources:Budget authority:Spending authority from offsetting collections, mandatory:1800Collected–3721801Change in uncollected payments, Federal sources–191850Spending auth from offsetting collections, mand (total)–3911900Budget authority (total)–3911930Total budgetary resources available–391Memorandum (non-add) entries:1941Unexpired unobligated balance, end of year–6Change in obligated balance:Obligated balance, start of year (net):3000Unpaid obligations, brought forward, Oct 1 (gross)3010Uncollected pymts, Fed sources, brought forward, Oct 13020Obligated balance, start of year (net)3030Obligations incurred, unexpired accounts–3853040Outlays (gross)3593050Change in uncollected pymts, Fed sources, unexpired19Obligated balance, end of year (net):3090Unpaid obligations, end of year (gross)–263091Uncollected pymts, Fed sources, end of year193100Obligated balance, end of year (net)–7Budget authority and outlays, net:Mandatory:4090Budget authority, gross–391Outlays, gross:4100Outlays from new mandatory authority–359Offsets against gross budget authority and outlays:Offsetting collections (collected) from:4120Federal sources2644123Non-Federal sources1084130Offsets against gross budget authority and outlays (total)372Additional offsets against gross budget authority only:4140Change in uncollected pymts, Fed sources, unexpired194160Budget authority, net (mandatory)4170Outlays, net (mandatory)134180Budget authority, net (total)4190Outlays, net (total)13Memorandum (non-add) entries:5000Total investments, SOY: Federal securities: Par value5001Total investments, EOY: Federal securities: Par value–14Object Classification(in millions of dollars)Identification code 24–9981–4–8–5512010 actualCR2012 est.Reimbursable obligations:25.6Medical care–38599.0Reimbursable obligations–385

No Fund Title

GENERAL FUND RECEIPT ACCOUNT

Enacted/requested

(in millions of dollars)2010 actualCR2012 est.Offsetting receipts from the public:24–322000All Other General Fund Proprietary Receipts Including Budget Clearing Accounts: Enacted/requested622General Fund Offsetting receipts from the public622This account represents general miscellaneous receipts of the Office of Personnel Management and receipts that must be returned to the General Fund of the Treasury.