SOCIAL SECURITY ADMINISTRATION

Federal Funds

Payments to Social Security Trust Funds

For payment to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, as provided under sections 201(m), 228(g), and 1131(b)(2) of the Social Security Act, $16,400,000. (Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 28–0404–0–1–651 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Taxation of benefits 24,196 25,685 31,941
0002 Other 22 35 35
0003 Payroll Tax holiday 31,632 329 44



0900 Total new obligations 55,850 26,049 32,020

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 13 13 13
Budget authority:
Appropriations, mandatory:
1200 Appropriation 55,865 26,049 32,020



1260 Appropriations, mandatory (total) 55,865 26,049 32,020
1930 Total budgetary resources available 55,878 26,062 32,033
Memorandum (non-add) entries:
1940 Unobligated balance expiring –15
1941 Unexpired unobligated balance, end of year 13 13 13

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 4 2 1
3010 Obligations incurred, unexpired accounts 55,850 26,049 32,020
3020 Outlays (gross) –55,851 –26,050 –32,021
3041 Recoveries of prior year unpaid obligations, expired –1



3050 Unpaid obligations, end of year 2 1
Memorandum (non-add) entries:
3100 Obligated balance, start of year 4 2 1
3200 Obligated balance, end of year 2 1

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 55,865 26,049 32,020
Outlays, gross:
4100 Outlays from new mandatory authority 55,848 26,049 32,020
4101 Outlays from mandatory balances 3 1 1



4110 Outlays, gross (total) 55,851 26,050 32,021
4180 Budget authority, net (total) 55,865 26,049 32,020
4190 Outlays, net (total) 55,851 26,050 32,021

Summary of Budget Authority and Outlays (in millions of dollars)


2013 actual 2014 est. 2015 est.

Enacted/requested:
Budget Authority 55,865 26,049 32,020
Outlays 55,851 26,050 32,021
Legislative proposal, subject to PAYGO:
Budget Authority 226
Outlays 226
Total:
Budget Authority 55,865 26,049 32,246
Outlays 55,851 26,050 32,247

This general fund appropriation reimburses the Social Security trust funds annually for 1) Special Payments for Certain Uninsured Persons, 2) pension reform, and 3) interest on unnegotiated checks. Amounts appropriated to this account as permanent indefinite authority include receipts from Federal income taxation of Social Security benefits.

Object Classification (in millions of dollars)


Identification code 28–0404–0–1–651 2013 actual 2014 est. 2015 est.

Direct obligations:
25.2 Other services from non-Federal sources 22 35 35
94.0 Financial transfers 24,196 25,685 31,941
94.0 Financial transfers 31,632 329 44



99.9 Total new obligations 55,850 26,049 32,020

Payments to Social Security Trust Funds

(Legislative proposal, subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 28–0404–4–1–651 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Federal Wage Reporting - Payment to the LAE 140
0002 Worker's Comp Adm Funds - Payment to the LAE 10
0003 WEP-GPO Adm Funds - Payment to the LAE 70
0004 FERS-DI - Payment to the LAE 6



0900 Total new obligations (object class 94.0) 226

Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 226



1260 Appropriations, mandatory (total) 226
1930 Total budgetary resources available 226

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts 226
3020 Outlays (gross) –226

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 226
Outlays, gross:
4100 Outlays from new mandatory authority 226
4180 Budget authority, net (total) 226
4190 Outlays, net (total) 226

Please see the narrative in the Limitation on Administrative Expenses account for a description of the Federal Wage Reporting, workers' compensation, FERS-DI and WEP/GPO proposals reflected here.

Administrative Costs, The Medicare Improvements for Patients and Providers Act

Program and Financing (in millions of dollars)


Identification code 28–0415–0–1–571 2013 actual 2014 est. 2015 est.

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 15 15 15
1930 Total budgetary resources available 15 15 15
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 15 15 15

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 12 12 6
3020 Outlays (gross) –6 –6



3050 Unpaid obligations, end of year 12 6
Memorandum (non-add) entries:
3100 Obligated balance, start of year 12 12 6
3200 Obligated balance, end of year 12 6

Budget authority and outlays, net:
Mandatory:
Outlays, gross:
4101 Outlays from mandatory balances 6 6
4190 Outlays, net (total) 6 6

Public Law 110–275 requires SSA to transmit identity and financial data used to determine eligibility and the amount of Extra Help (also known as low-income subsidy) from the application process to the Medicaid State agency to initiate an application for the Medicare Savings Program (MSP). As of 2011, new funding for this program comes from a reimbursable agreement with the Centers for Medicare and Medicaid Services and this funding is reflected within the Limitation on Administrative Expenses account.

Administrative Expenses, Children's Health Insurance Program

Program and Financing (in millions of dollars)


Identification code 28–0416–0–1–551 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Direct program activity 1 1



0100 Direct program activities, subtotal 1 1



0900 Total new obligations (object class 11.1) 1 1

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 2 2 1
1930 Total budgetary resources available 2 2 1
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 2 1

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts 1 1
3020 Outlays (gross) –1 –1

Budget authority and outlays, net:
Mandatory:
Outlays, gross:
4101 Outlays from mandatory balances 1 1
4190 Outlays, net (total) 1 1

Public Law 111–3 provides assistance for states to insure low-income children who are not eligible for Medicaid whose parent(s) or guardian(s) cannot afford private insurance.

Employment Summary


Identification code 28–0416–0–1–551 2013 actual 2014 est. 2015 est.

1001 Direct civilian full-time equivalent employment 10 10

Supplemental Security Income Program

For carrying out titles XI and XVI of the Social Security Act, section 401 of Public Law 92–603, section 212 of Public Law 93–66, as amended, and section 405 of Public Law 95–216, including payment to the Social Security trust funds for administrative expenses incurred pursuant to section 201(g)(1) of the Social Security Act, [$41,249,064,000] $40,927,000,000, to remain available until expended: Provided, That any portion of the funds provided to a State in the current fiscal year and not obligated by the State during that year shall be returned to the Treasury: Provided further, That not more than [$47,000,000] $53,000,000 shall be available for research and demonstrations under sections 1110, 1115, and 1144 of the Social Security Act and remain available through September 30, [2015] 2016.

For making, after June 15 of the current fiscal year, benefit payments to individuals under title XVI of the Social Security Act, for unanticipated costs incurred for the current fiscal year, such sums as may be necessary.

For making benefit payments under title XVI of the Social Security Act for the first quarter of fiscal year [2015] 2016, [$19,700,000,000] $19,200,000,000, to remain available until expended. (Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 28–0406–0–1–609 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Direct program 56,486 59,175 60,176
0002 Program Integrity 627 627



0799 Total direct obligations 56,486 59,802 60,803
0801 State supplementation payments 3,270 3,340 3,415



0809 Reimbursable program activities, subtotal 3,270 3,340 3,415



0900 Total new obligations 59,756 63,142 64,218

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 1,092 394 291
1001 Discretionary unobligated balance brought fwd, Oct 1 40
1021 Recoveries of prior year unpaid obligations 2



1050 Unobligated balance (total) 1,094 394 291
Budget authority:
Appropriations, discretionary:
1100 Appropriation 3,621 4,960 4,349
1120 Appropriations transferred to other accts [28–0406] –10
1121 Appropriations transferred from other accts [28–0406] 10
1130 Appropriations permanently reduced –6



1160 Appropriation, discretionary (total) 3,615 4,960 4,349
Appropriations, mandatory:
1200 Appropriation 33,970 35,433 36,667
1220 Appropriations transferred to other accts [28–0406] –7
1221 Appropriations transferred from other accts [28–0406] 7



1260 Appropriations, mandatory (total) 33,970 35,433 36,667
Advance appropriations, mandatory:
1270 Advance appropriation 18,200 19,300 19,700



1280 Advanced appropriation, mandatory (total) 18,200 19,300 19,700
Spending authority from offsetting collections, discretionary:
1700 Collected 2



1750 Spending auth from offsetting collections, disc (total) 2
Spending authority from offsetting collections, mandatory:
1800 Collected 3,269 3,346 3,422



1850 Spending auth from offsetting collections, mand (total) 3,269 3,346 3,422
1900 Budget authority (total) 59,056 63,039 64,138
1930 Total budgetary resources available 60,150 63,433 64,429
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 394 291 211

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1,827 1,821 1,832
3010 Obligations incurred, unexpired accounts 59,756 63,142 64,218
3020 Outlays (gross) –59,760 –63,131 –64,203
3040 Recoveries of prior year unpaid obligations, unexpired –2



3050 Unpaid obligations, end of year 1,821 1,832 1,847
Memorandum (non-add) entries:
3100 Obligated balance, start of year 1,827 1,821 1,832
3200 Obligated balance, end of year 1,821 1,832 1,847

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 3,617 4,960 4,349
Outlays, gross:
4010 Outlays from new discretionary authority 3,204 4,403 3,862
4011 Outlays from discretionary balances 446 587 546



4020 Outlays, gross (total) 3,650 4,990 4,408
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –2
Mandatory:
4090 Budget authority, gross 55,439 58,079 59,789
Outlays, gross:
4100 Outlays from new mandatory authority 55,130 57,801 59,504
4101 Outlays from mandatory balances 980 340 291



4110 Outlays, gross (total) 56,110 58,141 59,795
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4123 Non-Federal sources –3,269 –3,346 –3,422
4180 Budget authority, net (total) 55,785 59,693 60,716
4190 Outlays, net (total) 56,489 59,785 60,781

Summary of Budget Authority and Outlays (in millions of dollars)


2013 actual 2014 est. 2015 est.

Enacted/requested:
Budget Authority 55,785 59,693 60,716
Outlays 56,489 59,785 60,781
Amounts included in the adjusted baseline:
Budget Authority –89
Outlays –89
Legislative proposal, subject to PAYGO:
Budget Authority 443
Outlays 65
Total:
Budget Authority 55,785 59,693 61,070
Outlays 56,489 59,785 60,757

Title XVI of the Social Security Act established a Supplemental Security Income (SSI) program to provide monthly cash benefits as a federally guaranteed minimum income for low-income individuals who are aged, blind, or disabled. A portion of these funds may be used to fund evaluation of research projects, such as the Promoting Readiness of Minors in SSI (PROMISE) pilot, which would improve the outcomes of children receiving SSI and their families.

Object Classification (in millions of dollars)


Identification code 28–0406–0–1–609 2013 actual 2014 est. 2015 est.

Direct obligations:
25.3 Administrative Expenses 3,606 4,961 4,381
25.3 Beneficiary Services 58 68 79
41.0 Federal benefits 52,783 54,723 56,290
41.0 Research 39 50 53



99.0 Direct obligations 56,486 59,802 60,803
99.0 Reimbursable obligations 3,270 3,340 3,415



99.9 Total new obligations 59,756 63,142 64,218

Supplemental Security Income Program

(Amounts included in the adjusted baseline)

Program and Financing (in millions of dollars)


Identification code 28–0406–7–1–609 2013 actual 2014 est. 2015 est.

Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation –89



1260 Appropriations, mandatory (total) –89
1900 Budget authority (total) –89
1930 Total budgetary resources available –89
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year –89

Change in obligated balance:
Unpaid obligations:
3020 Outlays (gross) 89



3050 Unpaid obligations, end of year 89
Memorandum (non-add) entries:
3200 Obligated balance, end of year 89

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross –89
Outlays, gross:
4100 Outlays from new mandatory authority –89
4180 Budget authority, net (total) –89
4190 Outlays, net (total) –89

Supplemental Security Income Program

(Legislative proposal, not subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 28–0406–2–1–609 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Direct program –1



0900 Total new obligations (object class 41.0) –1
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 1

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts –1



3050 Unpaid obligations, end of year –1
Memorandum (non-add) entries:
3200 Obligated balance, end of year –1

The Budget also includes a proposal to conform the treatment of state and local government Earned Income Tax Credits (EITC) and Child Tax Credits (CTC) to be consistent with the treatment of the Federal EITC and CTC for purposes of determining eligibility for the Supplemental Security Income (SSI) program. Currently, the Federal EITC and CTC credits are excluded from SSI income and resource tests. However, state and local versions of these credits are not excluded, resulting in the reduction or loss of SSI benefits for those receiving the credits.

The Budget will propose reauthorization of modified section 234 demonstration authority for Social Security Disability Insurance (DI) and conforming changes to SSI demonstration authority, in tandem with a detailed description of three potential early intervention pilots. SSA's demonstrations have shown interventions after the point of complete disability onset can yield positive outcomes for beneficiaries, but whether such interventions are the most cost-effective is a point of concern. As research indicates that health problems begin to materialize in advance of complete disability onset, practitioners are developing programs to help employers deal with health events of employees before they cause a separation from the workplace and an irreversible path toward cash benefit programs. Despite the suggestive benefits of early interventions, testing of these demonstrations has been scarce. Proposed legislation would provide $400 million in mandatory SSI funding to renew and enhance SSA's demonstration authority for the DI Program, which will allow us to conduct multiple early intervention projects in partnership with other Federal agencies.

The Budget will re-propose the development of a process to collect workers' compensation (WC) information in a timely manner from states and private insurers in order to correctly offset DI benefits and reduce SSI payments.

This Budget includes a proposal that would increase the SSI eligibility period for refugees, asylees, and other non-citizens in refugee-like immigration statuses (i.e., humanitarian immigrants) from a maximum of seven years to a maximum of nine years during fiscal years (FY) 2015 and 2016. Individuals whose benefits expired solely due to the seven-year time period would be eligible for up to 24 months of extended benefits paid prospectively until the conclusion of the nine-year period or the end of FY 2016, if earlier.

Supplemental Security Income Program

(Legislative proposal, subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 28–0406–4–1–609 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Direct program 68

Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 443



1260 Appropriations, mandatory (total) 443
1900 Budget authority (total) 443
1930 Total budgetary resources available 443
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 375

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts 68
3020 Outlays (gross) –65



3050 Unpaid obligations, end of year 3
Memorandum (non-add) entries:
3200 Obligated balance, end of year 3

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 443
Outlays, gross:
4100 Outlays from new mandatory authority 65
4180 Budget authority, net (total) 443
4190 Outlays, net (total) 65

Object Classification (in millions of dollars)


Identification code 28–0406–4–1–609 2013 actual 2014 est. 2015 est.

Direct obligations:
41.0 Federal benefits 43
41.0 Research and Demonstrations 25



99.9 Total new obligations 68

Special Benefits for Certain World War II Veterans

Program and Financing (in millions of dollars)


Identification code 28–0401–0–1–701 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Direct program activity 6 6 5
0801 State supplement payments 2 2 1



0900 Total new obligations 8 8 6

Budgetary Resources:
Budget authority:
Appropriations, discretionary:
1100 Appropriation 1 1



1160 Appropriation, discretionary (total) 1 1
Appropriations, mandatory:
1200 Appropriation 6 5 4



1260 Appropriations, mandatory (total) 6 5 4
Spending authority from offsetting collections, mandatory:
1800 Collected 2 2 1



1850 Spending auth from offsetting collections, mand (total) 2 2 1
1900 Budget authority (total) 8 8 6
1930 Total budgetary resources available 8 8 6

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts 8 8 6
3020 Outlays (gross) –8 –8 –6

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 1 1
Outlays, gross:
4010 Outlays from new discretionary authority 1 1
Mandatory:
4090 Budget authority, gross 8 7 5
Outlays, gross:
4100 Outlays from new mandatory authority 8 7 5
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4123 Non-Federal sources –2 –2 –1
4180 Budget authority, net (total) 6 6 5
4190 Outlays, net (total) 6 6 5

Public Law 106–169 established a benefit program for certain individuals who are at least 65 years old; were in the United States military forces, including veterans of the Filipino Army and Filipino Scouts, during World War II; and who were eligible for SSI for the month of December 1999. To receive this benefit, these individuals must reside outside the United States and meet other requirements for eligibility.

Object Classification (in millions of dollars)


Identification code 28–0401–0–1–701 2013 actual 2014 est. 2015 est.

42.0 Direct obligations: Insurance claims and indemnities 6 6 5
99.0 Reimbursable obligations 2 2 1



99.9 Total new obligations 8 8 6

Office of Inspector General

(including transfer of funds)

For expenses necessary for the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978, [$28,829,000] $29,000,000, together with not to exceed [$73,249,000] $75,622,000, to be transferred and expended as authorized by section 201(g)(1) of the Social Security Act from the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund.

In addition, an amount not to exceed 3 percent of the total provided in this appropriation may be transferred from the "Limitation on Administrative Expenses'', Social Security Administration, to be merged with this account, to be available for the time and purposes for which this account is available: Provided, That notice of such transfers shall be transmitted promptly to the Committees on Appropriations of the House of Representatives and the Senate at least 15 days in advance of any transfer. (Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 28–0400–0–1–600 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Direct program activity 100 102 104

Budgetary Resources:
Budget authority:
Appropriations, discretionary:
1100 Appropriation 29 29 29
1130 Appropriations permanently reduced –2



1160 Appropriation, discretionary (total) 27 29 29
Spending authority from offsetting collections, discretionary:
1700 Collected 64 73 75
1701 Change in uncollected payments, Federal sources 9



1750 Spending auth from offsetting collections, disc (total) 73 73 75
1900 Budget authority (total) 100 102 104
1930 Total budgetary resources available 100 102 104

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 7 10 9
3010 Obligations incurred, unexpired accounts 100 102 104
3011 Obligations incurred, expired accounts 2
3020 Outlays (gross) –98 –103 –104
3041 Recoveries of prior year unpaid obligations, expired –1



3050 Unpaid obligations, end of year 10 9 9
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –16 –19 –19
3070 Change in uncollected pymts, Fed sources, unexpired –9
3071 Change in uncollected pymts, Fed sources, expired 6



3090 Uncollected pymts, Fed sources, end of year –19 –19 –19
Memorandum (non-add) entries:
3100 Obligated balance, start of year –9 –9 –10
3200 Obligated balance, end of year –9 –10 –10

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 100 102 104
Outlays, gross:
4010 Outlays from new discretionary authority 92 93 95
4011 Outlays from discretionary balances 6 10 9



4020 Outlays, gross (total) 98 103 104
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –69 –73 –75
Additional offsets against gross budget authority only:
4050 Change in uncollected pymts, Fed sources, unexpired –9
4052 Offsetting collections credited to expired accounts 5



4060 Additional offsets against budget authority only (total) –4



4070 Budget authority, net (discretionary) 27 29 29
4080 Outlays, net (discretionary) 29 30 29
4180 Budget authority, net (total) 27 29 29
4190 Outlays, net (total) 29 30 29

The Office of the Inspector General conducts independent audits, evaluations, and investigations to identify and prevent fraud, waste, abuse, and mismanagement of Social Security Administration programs and operations.

Object Classification (in millions of dollars)


Identification code 28–0400–0–1–600 2013 actual 2014 est. 2015 est.

Direct obligations:
11.1 Personnel compensation: Full-time permanent 64 65 66
12.1 Civilian personnel benefits 25 24 25
21.0 Travel and transportation of persons 3 2 2
23.1 Rental payments to GSA 5 6 6
25.2 Other services from non-Federal sources 1 1
25.3 Other goods and services from Federal sources 1 1 1
25.4 Operation and maintenance of facilities 1 1
25.8 Subsistence and support of persons 1 1 1
31.0 Equipment 1 1 1



99.9 Total new obligations 100 102 104

Employment Summary


Identification code 28–0400–0–1–600 2013 actual 2014 est. 2015 est.

1001 Direct civilian full-time equivalent employment 558 550 555

Administrative Expenses, Recovery Act

Program and Financing (in millions of dollars)


Identification code 28–0417–0–1–651 2013 actual 2014 est. 2015 est.

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 461 305 151
3020 Outlays (gross) –156 –154 –141



3050 Unpaid obligations, end of year 305 151 10
Memorandum (non-add) entries:
3100 Obligated balance, start of year 461 305 151
3200 Obligated balance, end of year 305 151 10

Budget authority and outlays, net:
Discretionary:
Outlays, gross:
4011 Outlays from discretionary balances 156 154 141
4190 Outlays, net (total) 156 154 141

Public Law 111–5 provided funding to process disability and retirement work, to replace the National Computer Center, and to administer $250 economic recovery payments to eligible Social Security and Supplemental Security Income beneficiaries. The funds for administering the $250 economic recovery payments were obligated by the end of the first quarter of 2011, as payments ended on December 31, 2010. All obligations since 2012 are for the replacement of the National Computer Center. SSA received a Presidential Waiver on December 28, 2012, allowing the agency to retain and continue to obligate funds appropriated for expenses of the replacement of the National Computer Center.

State Supplemental Fees

Special and Trust Fund Receipts (in millions of dollars)


Identification code 28–5419–0–2–609 2013 actual 2014 est. 2015 est.

0100 Balance, start of year 4 6
Receipts:
0220 State Supplemental Fees, SSI 165 173 124



0400 Total: Balances and collections 165 177 130
Appropriations:
0500 State Supplemental Fees –161 –171 –124



0799 Balance, end of year 4 6 6

Program and Financing (in millions of dollars)


Identification code 28–5419–0–2–609 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Direct program activity 160 171 124



0900 Total new obligations (object class 25.3) 160 171 124

Budgetary Resources:
Budget authority:
Appropriations, discretionary:
1101 Appropriation (special or trust fund) 161 171 124
1130 Appropriations permanently reduced –1



1160 Appropriation, discretionary (total) 160 171 124
1930 Total budgetary resources available 160 171 124

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts 160 171 124
3020 Outlays (gross) –160 –171 –124

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 160 171 124
Outlays, gross:
4010 Outlays from new discretionary authority 160 171 124
4180 Budget authority, net (total) 160 171 124
4190 Outlays, net (total) 160 171 124

The Social Security Administration (SSA) collects a fee from States for costs related to administering SSI State supplementary payments on behalf of States. A portion of these fees is used to fund some of SSA's administrative costs.

Trust Funds

Federal Old-age and Survivors Insurance Trust Fund

Special and Trust Fund Receipts (in millions of dollars)


Identification code 28–8006–0–7–651 2013 actual 2014 est. 2015 est.

0100 Balance, start of year 2,524,592 2,590,286 2,636,765
Receipts:
0200 FOASI, Transfers from General Fund (FICA Taxes) 545,045 589,259 609,336
0201 FOASI, Transfers from General Fund (FICA Taxes)- legislative proposal subject to PAYGO 2 1,762
0202 FOASI, Transfers from General Fund (SECA Taxes) 32,598 39,015 39,145
0203 FOASI, Refunds –2,088 –2,240 –2,378
0220 FOASI, Non-Attorney Fees 1 1
0221 FOASI, Attorney Fees 1 1 1
0222 FOASI, Tax Refund Offset 23 19 19
0240 FOASI, Federal Employer Contributions (FICA Taxes) 13,820 13,418 13,700
0241 FOASI, General Fund Payments for Payroll Tax Holiday (PL 111–312) 27,027 277 37
0242 FOASI, Interest Received by Trust Funds 100,113 96,261 93,646
0243 FOASI, Federal Payments to the FOASI Trust Fund 23,161 24,687 30,153



0299 Total receipts and collections 739,700 760,700 785,422



0400 Total: Balances and collections 3,264,292 3,350,986 3,422,187
Appropriations:
0500 Federal Old-age and Survivors Insurance Trust Fund –2,773 –2,225 –2,619
0501 Federal Old-age and Survivors Insurance Trust Fund 142
0502 Federal Old-age and Survivors Insurance Trust Fund –736,934 –758,473 –781,041
0503 Federal Old-age and Survivors Insurance Trust Fund 65,845 46,477 28,616



0599 Total appropriations –673,720 –714,221 –755,044
0610 Federal Old-age and Survivors Insurance Trust Fund 8
0620 Federal Old-age and Survivors Insurance Trust Fund –294



0799 Balance, end of year 2,590,286 2,636,765 2,667,143

Program and Financing (in millions of dollars)


Identification code 28–8006–0–7–651 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Direct program 674,016 714,221 755,044

Budgetary Resources:
Unobligated balance:
1021 Recoveries of prior year unpaid obligations 10
1026 Adjustment for change in allocation of trust fund limitation or foreign exchange valuation 294
1029 Other balances withdrawn –8



1050 Unobligated balance (total) 296
Budget authority:
Appropriations, discretionary:
1101 Appropriation (special or trust fund) 2,773 2,225 2,619
1132 Appropriations temporarily reduced –142



1160 Appropriation, discretionary (total) 2,631 2,225 2,619
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 736,934 758,473 781,041
1234 Appropriations precluded from obligation –65,845 –46,477 –28,616



1260 Appropriations, mandatory (total) 671,089 711,996 752,425
1900 Budget authority (total) 673,720 714,221 755,044
1930 Total budgetary resources available 674,016 714,221 755,044
Memorandum (non-add) entries:
Special and non-revolving trust funds:
1950 Other balances withdrawn and returned to unappropriated receipts 8

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 61,616 65,036 68,419
3010 Obligations incurred, unexpired accounts 674,016 714,221 755,044
3020 Outlays (gross) –670,586 –710,838 –751,662
3040 Recoveries of prior year unpaid obligations, unexpired –10



3050 Unpaid obligations, end of year 65,036 68,419 71,801
Memorandum (non-add) entries:
3100 Obligated balance, start of year 61,616 65,036 68,419
3200 Obligated balance, end of year 65,036 68,419 71,801

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 2,631 2,225 2,619
Outlays, gross:
4010 Outlays from new discretionary authority 2,507 1,960 2,307
4011 Outlays from discretionary balances 341 287 361



4020 Outlays, gross (total) 2,848 2,247 2,668
Mandatory:
4090 Budget authority, gross 671,089 711,996 752,425
Outlays, gross:
4100 Outlays from new mandatory authority 610,830 708,591 748,994
4101 Outlays from mandatory balances 56,908



4110 Outlays, gross (total) 667,738 708,591 748,994
4180 Budget authority, net (total) 673,720 714,221 755,044
4190 Outlays, net (total) 670,586 710,838 751,662

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 2,586,697 2,655,599 2,705,459
5001 Total investments, EOY: Federal securities: Par value 2,655,599 2,705,459 2,737,457

The Old-Age and Survivors Insurance (OASI) program provides monthly cash benefits to retired workers and their dependents, and to survivors of deceased workers.

OASI Cash Outgo Detail (in millions of dollars)


2013 2014 2015

Benefit Payments 663,212 703,874 744,149
Payments to the Railroad Board 3,948 4,130 4,264
Administrative Expenses 2,849 2,247 2,668
Treasury Administrative Expenses 573 581 574
Beneficiary Services 4 6 7
Quinquennial Military Service Credits 0 0 0



Total Outgo 670,586 710,838 751,662




Status of Funds (in millions of dollars)


Identification code 28–8006–0–7–651 2013 actual 2014 est. 2015 est.

Unexpended balance, start of year:
0100 Balance, start of year 2,586,208 2,655,320 2,705,182



0199 Total balance, start of year 2,586,208 2,655,320 2,705,182
Cash income during the year:
Current law:
Receipts:
1200 FOASI, Transfers from General Fund (FICA Taxes) 545,045 589,259 609,336
1202 FOASI, Transfers from General Fund (SECA Taxes) 32,598 39,015 39,145
1203 FOASI, Refunds –2,088 –2,240 –2,378
Offsetting receipts (proprietary):
1220 FOASI, Non-Attorney Fees 1 1
1221 FOASI, Attorney Fees 1 1 1
1222 FOASI, Tax Refund Offset 23 19 19
Offsetting receipts (intragovernmental):
1240 FOASI, Federal Employer Contributions (FICA Taxes) 13,820 13,418 13,700
1241 FOASI, General Fund Payments for Payroll Tax Holiday (PL 111–312) 27,027 277 37
1242 FOASI, Interest Received by Trust Funds 100,113 96,261 93,646
1243 FOASI, Federal Payments to the FOASI Trust Fund 23,161 24,687 30,153
1299 Income under present law 739,700 760,698 783,660
Proposed legislation:
Receipts:
2201 FOASI, Transfers from General Fund (FICA Taxes) 2 1,762
2299 Income under proposed legislation 2 1,762



3299 Total cash income 739,700 760,700 785,422
Cash outgo during year:
Current law:
4500 Federal Old-age and Survivors Insurance Trust Fund –670,586 –710,838 –751,662
4599 Outgo under current law (-) –670,586 –710,838 –751,662



6599 Total cash outgo (-) –670,586 –710,838 –751,662
Manual Adjustments:
7690 Rounding adjustment –2



7699 Total adjustments –2
Unexpended balance, end of year:
8700 Uninvested balance (net), end of year –279 –277 1,485
8701 Federal Old-age and Survivors Insurance Trust Fund 2,655,599 2,705,459 2,737,457



8799 Total balance, end of year 2,655,320 2,705,182 2,738,942

Object Classification (in millions of dollars)


Identification code 28–8006–0–7–651 2013 actual 2014 est. 2015 est.

Direct obligations:
25.2 Beneficiary Services (VR & Ticket) 4 6 7
25.3 Other purchases of goods and services from Government accounts (Treasury Admin) 573 581 574
25.3 Other purchases of goods and services from Government accounts (RRB) 3,948 4,130 4,264
42.0 Retirement and survivors insurance benefits 666,564 707,279 747,580
94.0 Financial transfers (OIG) 39 40 41
94.0 Financial transfers (LAE) 2,888 2,185 2,578



99.9 Total new obligations 674,016 714,221 755,044

Federal Old-age and Survivors Insurance Trust Fund

(Legislative proposal, not subject to PAYGO)

The Budget includes a proposal to terminate benefits for a stepchild in the same month as benefits are terminated for a parent upon the divorce of the parent. This change would correct a drafting error in the original legislation in order to conform the treatment of stepchild benefits to those of the parent's benefits.

The Budget will re-propose harmonizing electronic certification of divorced spouse benefit payments with all other Social Security Equivalent Benefits payments to railroad workers and their dependents.

The Budget will also re-propose using the Death Master File to prevent improper payments to deceased individuals by providing the full list to the Do Not Pay system at Treasury.

The Budget also proposes to eliminate aggressive Social Security claiming strategies which allow upper-income beneficiaries to manipulate the timing of collection of Social Security benefits in order to maximize delayed retirement credits.

Federal Disability Insurance Trust Fund

Special and Trust Fund Receipts (in millions of dollars)


Identification code 28–8007–0–7–651 2013 actual 2014 est. 2015 est.

0100 Balance, start of year 105,989 74,572 41,600
Receipts:
0200 FDI, Transfers from General Fund (FICA Taxes) 92,540 100,048 103,470
0201 FDI, Transfers from General Fund (FICA Taxes)- legislative proposal subject to PAYGO 299
0202 FDI, Transfers from General Fund (SECA Taxes) 5,534 6,628 6,647
0203 FDI, Refunds –355 –380 –404
0220 Attorney Fees, Federal Disability Insurance Trust Fund 29 26 27
0221 FDI, Tax Refund Offset 58 50 50
0240 FDI, Federal Employer Contributions (FICA Taxes) 2,348 2,279 2,326
0241 FDI, General Fund Payments for Payroll Tax Holiday (PL 111–312) 4,605 52 7
0242 FDI, Interest Received by Trust Funds 5,537 3,978 2,557
0243 FDI, Federal Payments to the FDI Trust Fund 1,057 1,029 1,819



0299 Total receipts and collections 111,353 113,710 116,798



0400 Total: Balances and collections 217,342 188,282 158,398
Appropriations:
0500 Federal Disability Insurance Trust Fund –2,908 –2,646 –3,216
0501 Federal Disability Insurance Trust Fund 154
0502 Federal Disability Insurance Trust Fund –108,453 –110,720 –113,403
0503 Federal Disability Insurance Trust Fund –31,622 –33,316 –34,506



0599 Total appropriations –142,829 –146,682 –151,125
0610 Federal Disability Insurance Trust Fund 8
0620 Federal Disability Insurance Trust Fund 51



0799 Balance, end of year 74,572 41,600 7,273

Program and Financing (in millions of dollars)


Identification code 28–8007–0–7–651 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Direct program activity 142,832 146,682 151,125

Budgetary Resources:
Unobligated balance:
1021 Recoveries of prior year unpaid obligations 62
1026 Adjustment for change in allocation of trust fund limitation or foreign exchange valuation –51
1029 Other balances withdrawn –8



1050 Unobligated balance (total) 3
Budget authority:
Appropriations, discretionary:
1101 Appropriation (special or trust fund) 2,908 2,646 3,216
1132 Appropriations temporarily reduced –154



1160 Appropriation, discretionary (total) 2,754 2,646 3,216
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 108,453 110,720 113,403
1203 Appropriation (previously unavailable) 31,622 33,316 34,506



1260 Appropriations, mandatory (total) 140,075 144,036 147,909
1900 Budget authority (total) 142,829 146,682 151,125
1930 Total budgetary resources available 142,832 146,682 151,125
Memorandum (non-add) entries:
Special and non-revolving trust funds:
1950 Other balances withdrawn and returned to unappropriated receipts 8

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 25,883 25,806 26,075
3010 Obligations incurred, unexpired accounts 142,832 146,682 151,125
3020 Outlays (gross) –142,847 –146,413 –150,875
3040 Recoveries of prior year unpaid obligations, unexpired –62



3050 Unpaid obligations, end of year 25,806 26,075 26,325
Memorandum (non-add) entries:
3100 Obligated balance, start of year 25,883 25,806 26,075
3200 Obligated balance, end of year 25,806 26,075 26,325

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 2,754 2,646 3,216
Outlays, gross:
4010 Outlays from new discretionary authority 2,392 2,399 2,922
4011 Outlays from discretionary balances 242 268 336



4020 Outlays, gross (total) 2,634 2,667 3,258
Mandatory:
4090 Budget authority, gross 140,075 144,036 147,909
Outlays, gross:
4100 Outlays from new mandatory authority 115,627 143,746 147,617
4101 Outlays from mandatory balances 24,586



4110 Outlays, gross (total) 140,213 143,746 147,617
4180 Budget authority, net (total) 142,829 146,682 151,125
4190 Outlays, net (total) 142,847 146,413 150,875

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 132,345 100,791 67,712
5001 Total investments end of year: Federal securities: Par value 100,791 67,712 33,603

Summary of Budget Authority and Outlays (in millions of dollars)


2013 actual 2014 est. 2015 est.

Enacted/requested:
Budget Authority 142,829 146,682 151,125
Outlays 142,847 146,413 150,875
Amounts included in the adjusted baseline:
Budget Authority –89
Outlays –89
Total:
Budget Authority 142,829 146,682 151,036
Outlays 142,847 146,413 150,786

The Disability Insurance program provides monthly cash benefits for disabled workers who have not yet attained their normal retirement age, and for their dependents.

Disability Insurance Cash Outgo Detail (in millions of dollars)


2013 2014 2015

Benefit Payments 139,428 143,051 146,833
Payments to Railroad Board 551 439 412
Administrative Expenses (Subject to Limitation) 2,634 2,667 3,258
Administrative Expenses (Treasury) 107 107 106
Beneficiary Services 105 131 164
Demonstration Projects 22 18 13
Pre-1957 Military Credits 0 0 0



Total Outgo 142,847 146,413 150,786




Status of Funds (in millions of dollars)


Identification code 28–8007–0–7–651 2013 actual 2014 est. 2015 est.

Unexpended balance, start of year:
0100 Balance, start of year 131,872 100,378 67,675



0199 Total balance, start of year 131,872 100,378 67,675
Cash income during the year:
Current law:
Receipts:
1200 FDI, Transfers from General Fund (FICA Taxes) 92,540 100,048 103,470
1202 FDI, Transfers from General Fund (SECA Taxes) 5,534 6,628 6,647
1203 FDI, Refunds –355 –380 –404
Offsetting receipts (proprietary):
1220 Attorney Fees, Federal Disability Insurance Trust Fund 29 26 27
1221 FDI, Tax Refund Offset 58 50 50
Offsetting receipts (intragovernmental):
1240 FDI, Federal Employer Contributions (FICA Taxes) 2,348 2,279 2,326
1241 FDI, General Fund Payments for Payroll Tax Holiday (PL 111–312) 4,605 52 7
1242 FDI, Interest Received by Trust Funds 5,537 3,978 2,557
1243 FDI, Federal Payments to the FDI Trust Fund 1,057 1,029 1,819
1299 Income under present law 111,353 113,710 116,499
Proposed legislation:
Receipts:
2201 FDI, Transfers from General Fund (FICA Taxes) 299
2299 Income under proposed legislation 299



3299 Total cash income 111,353 113,710 116,798
Cash outgo during year:
Current law:
4500 Federal Disability Insurance Trust Fund –142,847 –146,413 –150,875
4500 Federal Disability Insurance Trust Fund 89
4599 Outgo under current law (-) –142,847 –146,413 –150,786



6599 Total cash outgo (-) –142,847 –146,413 –150,786
Unexpended balance, end of year:
8700 Uninvested balance (net), end of year –413 –37 84
8701 Federal Disability Insurance Trust Fund 100,791 67,712 33,603



8799 Total balance, end of year 100,378 67,675 33,687

Object Classification (in millions of dollars)


Identification code 28–8007–0–7–651 2013 actual 2014 est. 2015 est.

Direct obligations:
25.2 Beneficiary Services (VR & Tickets) 108 131 164
25.3 Other purchases of goods and services from Government accounts (Treasury Admin) 107 107 106
25.3 Other purchases of goods and services from Government accounts (RRB) 551 439 412
25.5 Research and development contracts 17 18 13
42.0 Disability insurance benefits 139,292 143,341 147,214
94.0 Financial transfers (OIG) 33 33 34
94.0 Financial transfers (LAE) 2,724 2,613 3,182



99.9 Total new obligations 142,832 146,682 151,125

Federal Disability Insurance Trust Fund

(Amounts included in the adjusted baseline)

Program and Financing (in millions of dollars)


Identification code 28–8007–7–7–651 2013 actual 2014 est. 2015 est.

Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation –89



1260 Appropriations, mandatory (total) –89
1900 Budget authority (total) –89
1930 Total budgetary resources available –89
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year –89

Change in obligated balance:
Unpaid obligations:
3020 Outlays (gross) 89



3050 Unpaid obligations, end of year 89
Memorandum (non-add) entries:
3200 Obligated balance, end of year 89

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross –89
Outlays, gross:
4100 Outlays from new mandatory authority –89
4180 Budget authority, net (total) –89
4190 Outlays, net (total) –89

Federal Disability Insurance Trust Fund

(Legislative proposal, not subject to PAYGO)

The Budget calls for providing SSA and partner agencies with authority to test innovative techniques to help people with disabilities remain in the workforce. In addition to providing new authority to test early interventions, the Budget also proposes reauthorization of SSA's demonstration authority for the Disability Insurance (DI) program, allowing SSA to continue to test effective ways to boost employment and support current DI and SSI beneficiaries who are seeking to return to work.

The Budget also includes a proposal to terminate benefits for a stepchild in the same month as benefits are terminated for a parent upon the divorce of the parent. This change would correct a drafting error in the original legislation in order to conform the treatment of stepchild benefits to those of the parent's benefits.

The Budget also includes a proposal to reduce an individual's entitlement to a DI benefit in any month in which the individual also receives a state or federal unemployment compensation benefit.

The Budget will re-propose harmonizing electronic certification of divorced spouse benefit payments with all other Social Security Equivalent Benefits payments to railroad workers and their dependents.

The Budget enhances collection of delinquent debts owed to the government by applying the Treasury Offset Program (TOP) to retroactive DI payments, and proposes to automate coordination of disability benefit payments between OPM and SSA, which would substantially reduce overpayments.

The Budget will re-propose the development of a process to collect workers' compensation (WC) information in a timely manner from states and private insurers in order to correctly offset DI benefits and reduce SSI payments.

Limitation on Administrative Expenses

For necessary expenses, including the hire of two passenger motor vehicles, and not to exceed $20,000 for official reception and representation expenses, not more than [$10,328,040,000] $10,503,000,000 may be expended, as authorized by section 201(g)(1) of the Social Security Act, and including the cost of carrying out the Social Security Administration's obligations as required under section 1411 of Public Law 111–148, from any one or all of the trust funds referred to in such section: Provided, That not less than $2,300,000 shall be for the Social Security Advisory Board: Provided further, That unobligated balances of funds provided under this paragraph at the end of fiscal year [2014] 2015 not needed for fiscal year [2014] 2015 shall remain available until expended to invest in the Social Security Administration information technology and telecommunications hardware and software infrastructure, including related equipment and non-payroll administrative expenses associated solely with this information technology and telecommunications infrastructure: Provided further, That the Commissioner of Social Security shall notify the Committees on Appropriations of the House of Representatives and the Senate prior to making unobligated balances available under the authority in the previous proviso: Provided further, That reimbursement to the trust funds under this heading for expenditures for official time for employees of the Social Security Administration pursuant to 5 U.S.C. 7131, and for facilities or support services for labor organizations pursuant to policies, regulations, or procedures referred to in section 7135(b) of such title shall be made by the Secretary of the Treasury, with interest, from amounts in the general fund not otherwise appropriated, as soon as possible after such expenditures are made.

In addition, for the costs associated with continuing disability reviews under titles II and XVI of the Social Security Act and for the cost associated with conducting redeterminations of eligibility under title XVI of the Social Security Act, [$1,197,000,000] $1,396,000,000 may be expended, as authorized by section 201(g)(1) of the Social Security Act, from any one or all of the trust funds referred to therein: Provided, That, of such amount, $273,000,000 is provided to meet the terms of section 251(b)(2)(B)(ii)(III) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, and [$924,000,000] $1,123,000,000 is additional new budget authority specified for purposes of section 251(b)(2)(B) of such Act: Provided further, That the Commissioner shall provide to the Congress (at the conclusion of the fiscal year) a report on the obligation and expenditure of these funds, similar to the reports that were required by section 103(d)(2) of Public Law 104–121 for fiscal years 1996 through 2002.

In addition, [$171,000,000] $124,000,000 to be derived from administration fees in excess of $5.00 per supplementary payment collected pursuant to section 1616(d) of the Social Security Act or section 212(b)(3) of Public Law 93–66, which shall remain available until expended. To the extent that the amounts collected pursuant to such sections in fiscal year [2014] 2015 exceed [$171,000,000] $124,000,000, the amounts shall be available in fiscal year [2015] 2016 only to the extent provided in advance in appropriations Acts.

In addition, up to $1,000,000 to be derived from fees collected pursuant to section 303(c) of the Social Security Protection Act, which shall remain available until expended. (Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 28–8704–0–7–651 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 LAE Direct 10,420 10,600 10,853
0003 New National Support Center 39 78 23
0005 Program Integrity Base 272 273 273
0006 Program Integrity Cap Adjustment 471 924 1,123



0799 Total direct obligations 11,202 11,875 12,272
0801 Reimbursable program 57 66 54
0802 Low Income Subsidy 6 6



0809 Reimbursable program activities, subtotal 57 72 60



0899 Total reimbursable obligations 57 72 60



0900 Total new obligations 11,259 11,947 12,332

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 300 236 86
1001 Discretionary unobligated balance brought fwd, Oct 1 236
1012 Unobligated balance transfers between expired and unexpired accounts 146 100 225
1021 Recoveries of prior year unpaid obligations 6



1050 Unobligated balance (total) 452 336 311
Budget authority:
Spending authority from offsetting collections, discretionary:
1700 Collected 9,342 10,826 10,970
1700 Collected - Program Integrity Base 272 273 273
1700 Collected - Program Integrity Cap Adjustment 471 924 1,123
1701 Change in uncollected payments, Federal sources 1,014 –326 –342



1750 Spending auth from offsetting collections, disc (total) 11,099 11,697 12,024
1900 Budget authority (total) 11,099 11,697 12,024
1930 Total budgetary resources available 11,551 12,033 12,335
Memorandum (non-add) entries:
1940 Unobligated balance expiring –56
1941 Unexpired unobligated balance, end of year 236 86 3
Special and non-revolving trust funds:
1951 Unobligated balance expiring 56
1952 Expired unobligated balance, start of year 265 267
1953 Expired unobligated balance, end of year 211

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 2,503 2,329 2,247
3010 Obligations incurred, unexpired accounts 11,259 11,947 12,332
3011 Obligations incurred, expired accounts 37
3020 Outlays (gross) –11,331 –12,029 –13,017
3040 Recoveries of prior year unpaid obligations, unexpired –6
3041 Recoveries of prior year unpaid obligations, expired –133



3050 Unpaid obligations, end of year 2,329 2,247 1,562
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –3,073 –2,906 –2,580
3070 Change in uncollected pymts, Fed sources, unexpired –1,014 326 342
3071 Change in uncollected pymts, Fed sources, expired 1,181



3090 Uncollected pymts, Fed sources, end of year –2,906 –2,580 –2,238
Memorandum (non-add) entries:
3100 Obligated balance, start of year –570 –577 –333
3200 Obligated balance, end of year –577 –333 –676

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 11,099 11,697 12,024
Outlays, gross:
4010 Outlays from new discretionary authority 9,878 10,524 10,818
4011 Outlays from discretionary balances 1,453 1,499 2,193



4020 Outlays, gross (total) 11,331 12,023 13,011
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Baseline Program –10,275 –10,601 –10,853
4030 Baseline Program - RA New NSC –159 –63
4030 Baseline Program - PI Base –156 –273 –273
4030 Baseline Program - Reimbursable –272 –66 –54
4030 Baseline Program - PI Cap –57 –924 –1,123
4030 Baseline Program - PI Cap –471
4033 Non-Federal sources –30



4040 Offsets against gross budget authority and outlays (total) –11,261 –12,023 –12,366
Additional offsets against gross budget authority only:
4050 Change in uncollected pymts, Fed sources, unexpired –1,014 326 342
4052 Offsetting collections credited to expired accounts 1,176



4060 Additional offsets against budget authority only (total) 162 326 342
4080 Outlays, net (discretionary) 70 645
Mandatory:
Outlays, gross:
4101 Outlays from mandatory balances 6 6
4190 Outlays, net (total) 70 6 651

Summary of Budget Authority and Outlays (in millions of dollars)


2013 actual 2014 est. 2015 est.

Enacted/requested:
Outlays 70 6 651
Legislative proposal, not subject to PAYGO:
Outlays –177
Total:
Outlays 70 6 474

The Limitation on Administrative Expenses account provides resources for Social Security to administer the Old-Age and Survivors Insurance (OASI) and Disability Insurance (DI) programs, the Supplemental Security Income (SSI) program, the Special Benefits for Certain World War II Veterans program, and certain health insurance functions for the aged and disabled.

The request for additional funding in 2015 for program integrity activities builds on SSA's success in reducing program costs by ensuring that only individuals still eligible for benefits continue to receive them. The agency uses Continuing Disability Reviews (CDRs) to determine whether an individual continues to qualify for DI or the SSI program. Every $1 spent by SSA on a disability review saves the Federal Government $9. Redeterminations focus on an individual's eligibility for the means-tested SSI program. Every $1 spent by SSA on a redetermination saves the Federal Government $4.

The Balanced Budget and Emergency Deficit Control Act (BBEDCA) of 1985, as amended but the Budget Control Act of 2011, enacted adjustments to the discretionary spending limits in the Act for 2012 through 2021 for administrative program integrity activities at both the Social Security Administration and at the Department of Health and Human Services. For the Social Security Administration, BBEDCA authorizes a $1,123 million cap adjustment for 2015. To ensure full funding of the cost increases, this cap adjustment is permissible only if the base level for CDRs and SSI Redeterminations is funded at $273 million. With these funds, SSA can conduct approximately 888,000 CDRs and at least 2.6 million SSI Redeterminations of eligibility in 2015. See additional discussion in the Budget Process chapter in the Analytical Perspectives volume.

In 2016, the Budget proposes mandatory funding for SSA program integrity work. See the discussion in the Program Integrity Administrative Expenses (PIAE) account.

Object Classification (in millions of dollars)


Identification code 28–8704–0–7–651 2013 actual 2014 est. 2015 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 4,495 4,606 4,837
11.3 Other than full-time permanent 109 112 117
11.5 Other personnel compensation 152 283 231
11.8 Special personal services payments 3 5 4



11.9 Total personnel compensation 4,759 5,006 5,189
12.1 Civilian personnel benefits 1,425 1,522 1,657
13.0 Benefits for former personnel 3
21.0 Travel and transportation of persons 26 23 23
22.0 Transportation of things 8 7 7
23.1 Rental payments to GSA 693 721 727
23.3 Communications, utilities, and miscellaneous charges 387 412 450
24.0 Printing and reproduction 22 20 22
25.1 Advisory and assistance services 58 52 51
25.2 Other services from non-Federal sources 2,465 2,585 2,740
25.3 Other goods and services from Federal sources 97 87 87
25.4 Operation and maintenance of facilities 334 319 330
25.5 Research and development contracts 1
25.7 Operation and maintenance of equipment 588 792 673
26.0 Supplies and materials 40 33 32
31.0 Equipment 187 198 183
32.0 Land and structures 58 51 51
41.0 Grants, subsidies, and contributions 28 24 24
42.0 Insurance claims and indemnities 26 23 23



99.0 Direct obligations 11,202 11,875 12,272
99.0 Reimbursable obligations 57 72 60



99.9 Total new obligations 11,259 11,947 12,332

Employment Summary


Identification code 28–8704–0–7–651 2013 actual 2014 est. 2015 est.

1001 Direct civilian full-time equivalent employment 61,625 61,197 63,155
2001 Reimbursable civilian full-time equivalent employment 236 360 360

Limitation on Administrative Expenses

(Legislative proposal, not subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 28–8704–2–7–651 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0007 Direct program activity (quarterly wage reporting) 20
0008 Workers' Comp Admin Fund 5
0009 WEP/GPO Admin Funds 18
0011 FERS/DI Proposal 6



0900 Total new obligations 49

Budgetary Resources:
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Offsetting collections (Reimbursables) 226



1850 Spending auth from offsetting collections, mand (total) 226
1930 Total budgetary resources available 226
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 177

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts 49
3020 Outlays (gross) –49

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 226
Outlays, gross:
4100 Outlays from new mandatory authority 49
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Baseline Program [Reimbursables] –226
4190 Outlays, net (total) –177

The Budget includes four proposals that will strengthen the integrity and administration of several programs:

1. The Administration is including a request to restructure the Federal Wage Reporting process by moving from annual to quarterly wage reporting. This proposal will enhance tax administration and improve program integrity for a range of programs.

2. In addition, the Budget includes proposals to develop mechanisms for timely and accurate collection of workers' compensation and Windfall Elimination Provision/Government Pension Office (WEP/GPO) data for use in payment calculations. These mechanisms will improve payment accuracy. See additional discussion in the Budget Process chapter in the Analytical Perspectives volume.

3. The Budget also includes a proposal to amend the Internal Revenue Code to lower the employer electronic wage reporting threshold from 250 to 25 employees. In 2013, the majority of employers this size reported electronically.

4. Finally, the Budget proposes to automate coordination of disability benefit payments between OPM and SSA, reducing overpayments, and includes $6 million for SSA's system implementation costs.

Object Classification (in millions of dollars)


Identification code 28–8704–2–7–651 2013 actual 2014 est. 2015 est.

Direct obligations:
11.1 Personnel compensation: Full-time permanent 42
12.1 Civilian personnel benefits 7



99.9 Total new obligations 49

Employment Summary


Identification code 28–8704–2–7–651 2013 actual 2014 est. 2015 est.

1001 Direct civilian full-time equivalent employment 25
2001 Reimbursable civilian full-time equivalent employment

Program Integrity Administrative Expenses

(Legislative proposal, not subject to PAYGO)

The Budget includes a proposal to repeal the discretionary cap adjustments enacted in the Balanced Budget and Emergency Deficit Control Act, as amended by the Budget Control Act of 2011, beginning in 2016 for SSA and instead provide a dedicated, dependable source of mandatory funding for the Social Security Administration to conduct Continuing Disability Reviews (CDRs) and Supplemental Security Income (SSI) program Redeterminations. CDRs and Redeterminations help to ensure that only those beneficiaries who remain eligible for SSI or Disability Insurance benefits continue to receive them. SSA estimates that every $1 spent on CDRs would save the Federal Government $9, and every $1 spent on Redeterminations would save the Federal Government $4. The proposal includes the creation of a new limitation account entitled Program Integrity Administrative Expenses, which will reflect mandatory funding for SSA's program integrity activities in addition to amounts provided to SSA through the Limitation on Administrative Expenses account. See additional discussion in the Budget Process Chapter in the Analytical Perspectives volume.

General and Administrative Provisions

GENERAL FUND RECEIPT ACCOUNTS

(in millions of dollars)


2013 actual 2014 est. 2015 est.

Offsetting receipts from the public:
28–241700 SSI, Attorney Fees: Enacted/requested 9 9 9
75–241800 Receipts from SSI Administrative Fee: Enacted/requested 135 135 95
75–309600 Recovery of Beneficiary Overpayments from SSI Program: Enacted/requested 2,533 2,633 2,684



General Fund Offsetting receipts from the public 2,677 2,777 2,788

Commissioner's Budget

As directed by Section 104 of Public Law 103–296, the Social Security Independence and Program Improvements Act of 1994, the Commissioner of Social Security shall prepare an annual budget for SSA, which shall be submitted by the President to the Congress without revision, together with the President's request for SSA.

The Commissioner's budget includes $12,688 million for total administrative discretionary resources in 2015. This represents $12,537 million for SSA administrative expenses, $46 million for research, and $105 million for the Office of the Inspector General.