OFFICE OF PERSONNEL MANAGEMENT

Federal Funds

Salaries and Expenses

(INCLUDING TRANSFER OF TRUST FUNDS)

For necessary expenses to carry out functions of the Office of Personnel Management (OPM) pursuant to Reorganization Plan Numbered 2 of 1978 and the Civil Service Reform Act of 1978, including services as authorized by 5 U.S.C. 3109; medical examinations performed for veterans by private physicians on a fee basis; rental of conference rooms in the District of Columbia and elsewhere; hire of passenger motor vehicles; not to exceed $2,500 for official reception and representation expenses; and payment of per diem and/or subsistence allowances to employees where Voting Rights Act activities require an employee to remain overnight at his or her post of duty, $225,262,000: Provided, That of the total amount made available under this heading, $19,373,000 shall remain available until expended, for information technology modernization and Trust Fund Federal Financial System migration or modernization, and shall be in addition to funds otherwise made available for such purposes: Provided further, That of the total amount made available under this heading, $1,381,748 may be made available for strengthening the capacity and capabilities of the acquisition workforce (as defined by the Office of Federal Procurement Policy Act, as amended (41 U.S.C. 4001 et seq.)), including the recruitment, hiring, training, and retention of such workforce and information technology in support of acquisition workforce effectiveness or for management solutions to improve acquisition management; and in addition $190,316,000 for administrative expenses, to be transferred from the appropriate trust funds of OPM without regard to other statutes, including direct procurement of printed materials, for the retirement and insurance programs: Provided further, That the provisions of this appropriation shall not affect the authority to use applicable trust funds as provided by sections 8348(a)(1)(B), 8958(f)(2)(A), 8988(f)(2)(A), and 9004(f)(2)(A) of title 5, United States Code: Provided further, That no part of this appropriation shall be available for salaries and expenses of the Legal Examining Unit of OPM established pursuant to Executive Order No. 9358 of July 1, 1943, or any successor unit of like purpose: Provided further, That the President's Commission on White House Fellows, established by Executive Order No. 11183 of October 3, 1964, may, during fiscal year 2023, accept donations of money, property, and personal services: Provided further, That such donations, including those from prior years, may be used for the development of publicity materials to provide information about the White House Fellows, except that no such donations shall be accepted for travel or reimbursement of travel expenses, or for the salaries of employees of such Commission: Provided further, That not to exceed 5 percent of amounts made available under this heading may be transferred to an information technology working capital fund established for purposes authorized by subtitle G of title X of division A of the National Defense Authorization Act for Fiscal Year 2018 (Public Law 115–91; 40 U.S.C. 11301 note) upon advance notification to the Committees on Appropriations of the House of Representatives and the Senate: Provided further, That amounts transferred to such a fund under the preceding proviso from any organizational category of the Office of Personnel Management shall not exceed 5 percent of the organizational category's budget, as identified in the report required by section 608 of this Act: Provided further, That amounts transferred to such a fund shall remain available for obligation through September 30, 2026.

Note.—A full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117–43, as amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.

Program and Financing (in millions of dollars)


Identification code 024–0100–0–1–805 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0001 Employee Services 36 32 46
0002 Merit System Audit & Compliance 12 13 17
0003 Office of the Chief Financial Officer 2 10 12
0004 Office of the Chief Information Officer 36 33 63
0005 Executive Services 13 17 26
0009 Administrative Services and Centrally Financed 41 43 47
0010 Human Capital Data Management & Modernization 10 12 14



0100 Total direct program 150 160 225



0799 Total direct obligations 150 160 225
0801 Trust Fund activity 376 170 190



0900 Total new obligations, unexpired accounts 526 330 415

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 18 26 32
1011 Unobligated balance transfer from other acct [047–0616] 6 4
1012 Unobligated balance transfers between expired and unexpired accounts 3
1021 Recoveries of prior year unpaid obligations 3



1070 Unobligated balance (total) 24 32 36
Budget authority:
Appropriations, discretionary:
1100 Appropriation 160 160 225
Spending authority from offsetting collections, discretionary:
1700 Collected 307 170 190
1701 Change in uncollected payments, Federal sources 73



1750 Spending auth from offsetting collections, disc (total) 380 170 190
1900 Budget authority (total) 540 330 415
1930 Total budgetary resources available 564 362 451
Memorandum (non-add) entries:
1940 Unobligated balance expiring –12
1941 Unexpired unobligated balance, end of year 26 32 36

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 167 176 44
3010 New obligations, unexpired accounts 526 330 415
3011 Obligations ("upward adjustments"), expired accounts 4
3020 Outlays (gross) –512 –462 –416
3040 Recoveries of prior year unpaid obligations, unexpired –3
3041 Recoveries of prior year unpaid obligations, expired –6



3050 Unpaid obligations, end of year 176 44 43
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –210 –166 –166
3070 Change in uncollected pymts, Fed sources, unexpired –73
3071 Change in uncollected pymts, Fed sources, expired 117



3090 Uncollected pymts, Fed sources, end of year –166 –166 –166
Memorandum (non-add) entries:
3100 Obligated balance, start of year –43 10 –122
3200 Obligated balance, end of year 10 –122 –123

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 540 330 415
Outlays, gross:
4010 Outlays from new discretionary authority 376 309 386
4011 Outlays from discretionary balances 136 153 30



4020 Outlays, gross (total) 512 462 416
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –406 –170 –190
4033 Non-Federal sources –4



4040 Offsets against gross budget authority and outlays (total) –410 –170 –190
Additional offsets against gross budget authority only:
4050 Change in uncollected pymts, Fed sources, unexpired –73
4052 Offsetting collections credited to expired accounts 103



4060 Additional offsets against budget authority only (total) 30



4070 Budget authority, net (discretionary) 160 160 225
4080 Outlays, net (discretionary) 102 292 226
4180 Budget authority, net (total) 160 160 225
4190 Outlays, net (total) 102 292 226

The Office of Personnel Management's (OPM) mission is to recruit, retain and honor a world-class workforce for the American people. OPM will lead the way in making the Federal Government the model employer by being the model agency in implementing best practices, leading by example, and becoming the change we want to see.

The functions and objectives of OPM's major organizations are:

Employee Services.—Develops human resource (HR) policies for Executive Branch agencies and provides policy direction and leadership in designing, developing, and promulgating Government-wide HR systems and programs for recruitment, staffing, classification, pay, leave, training, performance management and recognition, employee development, management of executive resources, work/life/wellness programs, and labor and employee relations.

Merit System Accountability and Compliance.—Ensures Federal agency HR programs are effective, efficient, and meet merit system principles and related civil service requirements by working directly with other Federal agency Chief Human Capital Officers, Accountability Program Managers, HR managers and specialists. It improves agency programs that are not in compliance with Federal HR policies and regulation; and improves the effectiveness and efficiency of the agency programs to meet agency mission and objectives.

Retirement Services Program.—Administers the Civil Service Retirement System and the Federal Employees Retirement System, serving Federal retirees and survivors who receive monthly annuity payments. Retirement Services Program will continue to focus on making initial eligibility determinations, adjudicating new retirements, initiating survivor benefit payments, and calculating post retirement changes due to disability and death.

Healthcare & Insurance.—Administers the Federal Employees Health Benefits Program, the Federal Employees' Group Life Insurance Program, the Federal Flexible Spending Account Program, the Federal Long Term Care Insurance Program, and the Federal Employee Dental and Vision Insurance Program. These programs provide a complete suite of insurance benefits for more than eight million Federal employees, retirees, and their families.

Object Classification (in millions of dollars)


Identification code 024–0100–0–1–805 2021 actual 2022 est. 2023 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 52 66 80
11.3 Other than full-time permanent 3 3
11.5 Other personnel compensation 2



11.9 Total personnel compensation 54 69 83
12.1 Civilian personnel benefits 18 23 29
21.0 Travel and transportation of persons 1 1
23.3 Communications, utilities, and miscellaneous charges 39 24 30
25.2 Other services from non-Federal sources 36 43 80
31.0 Equipment 3 2



99.0 Direct obligations 150 160 225
99.0 Reimbursable obligations 376 170 190



99.9 Total new obligations, unexpired accounts 526 330 415

Employment Summary


Identification code 024–0100–0–1–805 2021 actual 2022 est. 2023 est.

1001 Direct civilian full-time equivalent employment 656 729 861
2001 Reimbursable civilian full-time equivalent employment 1,087 704 749

Office of Inspector General

SALARIES AND EXPENSES

(INCLUDING TRANSFER OF TRUST FUNDS)

For necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978, including services as authorized by 5 U.S.C. 3109, hire of passenger motor vehicles, $5,556,000, and in addition, not to exceed $35,163,000 for administrative expenses to audit, investigate, and provide other oversight of the Office of Personnel Management's retirement and insurance programs, to be transferred from the appropriate trust funds of the Office of Personnel Management, as determined by the Inspector General: Provided, That the Inspector General is authorized to rent conference rooms in the District of Columbia and elsewhere.

Note.—A full-year 2022 appropriation for this account was not enacted at the time the Budget was prepared; therefore, the Budget assumes this account is operating under the Continuing Appropriations Act, 2022 (Division A of Public Law 117–43, as amended). The amounts included for 2022 reflect the annualized level provided by the continuing resolution.

Program and Financing (in millions of dollars)


Identification code 024–0400–0–1–805 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0001 Program oversight (audits, investigations, etc.) 5 5 6
0801 Office of Inspector General (Reimbursable) 27 27 35



0900 Total new obligations, unexpired accounts 32 32 41

Budgetary resources:
Budget authority:
Appropriations, discretionary:
1100 Appropriation 5 5 6
Spending authority from offsetting collections, discretionary:
1700 Collected 27 27 35
1900 Budget authority (total) 32 32 41
1930 Total budgetary resources available 32 32 41

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 3 3
3010 New obligations, unexpired accounts 32 32 41
3020 Outlays (gross) –32 –35 –41



3050 Unpaid obligations, end of year 3
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –5 –2 –2
3071 Change in uncollected pymts, Fed sources, expired 3



3090 Uncollected pymts, Fed sources, end of year –2 –2 –2
Memorandum (non-add) entries:
3100 Obligated balance, start of year –2 1 –2
3200 Obligated balance, end of year 1 –2 –2

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 32 32 41
Outlays, gross:
4010 Outlays from new discretionary authority 28 31 40
4011 Outlays from discretionary balances 4 4 1



4020 Outlays, gross (total) 32 35 41
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –29 –27 –35
Additional offsets against gross budget authority only:
4052 Offsetting collections credited to expired accounts 2



4060 Additional offsets against budget authority only (total) 2



4070 Budget authority, net (discretionary) 5 5 6
4080 Outlays, net (discretionary) 3 8 6
4180 Budget authority, net (total) 5 5 6
4190 Outlays, net (total) 3 8 6

This appropriation funds the U.S. Office of Personnel Management (OPM) Office of Inspector General's (OIG) efforts to protect the integrity of OPM's programs and operations. The OPM OIG's audits, investigations, evaluations, and administrative sanctions programs serve to prevent and detect fraud, waste, abuse, and mismanagement. The OPM OIG's Office of Audits conducts audits of OPM programs and operations. The Office of Audits issued 39 audit reports in 2021, with questioned costs totaling over $29 million. The majority of the Office of Audits' work involves the Federal Employees Health Benefits Program (FEHBP), auditing the health insurance carriers that contract with OPM as well as the pharmacy benefit managers these carriers use to administer the pharmacy benefit. In addition, the Office of Audits focuses on other key OPM benefits programs, including the Federal retirement program, the Federal Employees' Group Life Insurance Program, the Federal Employee Dental and Vision Insurance Program, the Federal Long Term Care Insurance Program, and the Federal Flexible Spending Accounts. The OPM OIG also conducts information systems audits that cover general and application controls and security within OPM information systems and programs as well as OPM contractor systems, such as those of FEHBP insurance carriers. One key project is to provide ongoing oversight of OPM's information technology (IT) modernization efforts. The OPM OIG's longstanding expertise in these areas has been recognized and endorsed by the Congress. The OPM OIG's continued oversight of these efforts is essential to the IT security posture of OPM, its systems, and the highly sensitive data contained in these systems. The Office of Audits also conducts audits of OPM revolving fund programs and operations, and the Office of Audits is responsible for the oversight of the OPM financial statement audit, which is conducted by an independent public accounting firm. The OPM OIG's Office of Investigations detects and investigates improper and illegal activities potentially involving OPM programs, personnel, contractors or operations. The Office of Investigations is a statutory law enforcement organization, with its special agents having the authority to carry firearms, issue subpoenas, and to seek and execute both search and arrest warrants. In 2021, the OPM OIG's activities led to 30 arrests, 35 indictments/criminal informations, and 33 criminal convictions, resulting in over $23 million in recoveries to the OPM Trust Funds. In addition, the Office of Investigations partnered with the U.S. Department of Justice (DOJ) and other Federal, state, and local law enforcement agencies to investigate and help prosecute and collect fines, penalties, and forfeitures to the Federal Government totaling over $466 million. Based on the evidence gathered during OPM OIG investigations, the Office of Investigations pursues appropriate remedies, including referrals to the DOJ for criminal prosecutions or civil action, and/or referral to OPM or to the OIGs FEHBP Administrative Sanctions program. The Office of Investigations also investigates allegations of fraud against OPM programs, such as the FEHBP and the Civil Service and Federal Employees Retirement Systems. When appropriate, the Office of Investigations also conducts investigations of OPM internal operations and employee and contractor misconduct. The OPM OIG's Office of Evaluations conducts nationwide studies of OPM programs from a broad, issue-based perspective, as well as evaluations of specific areas of operation and matters of urgent concern. The Office of Evaluations conducts special reviews in response to Congressional requests for studies or information that may require immediate attention and OPM management requests for independent assessments. Evaluators in this office use a variety of methods and techniques to evaluate and assess an OPM operation or concern to develop recommendations for OPM management, the Congress, and the public. In 2021, the Office of Evaluations issued one final evaluation report. Finally, the OPM OIG FEHBP Administrative Sanctions program debars and suspends health care providers whose loss of licensure or conduct may pose a health and safety risk to FEHBP enrollees and their families or a financial threat to the FEHBP. In 2021, the OPM OIG was responsible for 710 suspensions and debarments within the FEHBP. In January 2014, the Congress passed the OPM IG Act (P.L. 11380). This legislation has provided the necessary funding for the OPM OIG to audit, investigate, and provide other oversight of the activities of the OPM revolving fund programs and operations.

Object Classification (in millions of dollars)


Identification code 024–0400–0–1–805 2021 actual 2022 est. 2023 est.

Direct obligations:
11.1 Personnel compensation: Full-time permanent 3 3 4
12.1 Civilian personnel benefits 1 1 1
23.3 Communications, utilities, and miscellaneous charges 1 1 1



99.0 Direct obligations 5 5 6
99.0 Reimbursable obligations 27 27 35



99.9 Total new obligations, unexpired accounts 32 32 41

Employment Summary


Identification code 024–0400–0–1–805 2021 actual 2022 est. 2023 est.

1001 Direct civilian full-time equivalent employment 24 24 26
2001 Reimbursable civilian full-time equivalent employment 111 111 168

Government Payment for Annuitants, Employees Health Benefits

Program and Financing (in millions of dollars)


Identification code 024–0206–0–1–551 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0001 Government contribution for annuitants benefits (1959 Act) 13,595 14,329 14,570
0002 Government contribution for annuitants benefits (1960 Act) 1 1



0900 Total new obligations, unexpired accounts (object class 13.0) 13,595 14,330 14,571

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 13,595 14,330 14,571
1930 Total budgetary resources available 13,595 14,330 14,571

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1,511 1,583
3010 New obligations, unexpired accounts 13,595 14,330 14,571
3020 Outlays (gross) –13,523 –15,913 –14,571



3050 Unpaid obligations, end of year 1,583
Memorandum (non-add) entries:
3100 Obligated balance, start of year 1,511 1,583
3200 Obligated balance, end of year 1,583

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 13,595 14,330 14,571
Outlays, gross:
4100 Outlays from new mandatory authority 12,012 14,330 13,373
4101 Outlays from mandatory balances 1,511 1,583 1,198



4110 Outlays, gross (total) 13,523 15,913 14,571
4180 Budget authority, net (total) 13,595 14,330 14,571
4190 Outlays, net (total) 13,523 15,913 14,571

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


2021 actual 2022 est. 2023 est.

Enacted/requested:
Budget Authority 13,595 14,330 14,571
Outlays 13,523 15,913 14,571
Legislative proposal, subject to PAYGO:
Budget Authority 77
Outlays 77
Total:
Budget Authority 13,595 14,330 14,648
Outlays 13,523 15,913 14,648

This appropriation covers: 1) the Government's share of the cost of health insurance for annuitants as defined in sections 8901 and 8906 of title 5, United States Code; 2) the Government's share of the cost of health insurance for annuitants (who were retired when the Federal employees health benefits law became effective), as defined in the Retired Federal Employees Health Benefits Act of 1960; and 3) the Government's contribution for payment of administrative expenses incurred by OPM in administration of the Act. The budget authority for this account recognizes the amounts being remitted by the Postal Service Retiree Health Benefits Fund to finance a portion of United States Postal Service annuitants' health benefit costs.


2021 actual 2022 est. 2023 est.

FEHB 1,922,043 1,944,202 1,964,991
USPS annuitants (non-add) 419,000 419,000 419,000
REHB 71 59 48



Total, annuitants 1,922,114 1,944,261 1,965,039

Government Payment for Annuitants, Employees Health Benefits

(Legislative proposal, subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 024–0206–4–1–551 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0002 Government contribution for annuitants benefits (1960 Act) 77



0900 Total new obligations, unexpired accounts (object class 13.0) 77

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 77
1930 Total budgetary resources available 77

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 77
3020 Outlays (gross) –77

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 77
Outlays, gross:
4100 Outlays from new mandatory authority 77
4180 Budget authority, net (total) 77
4190 Outlays, net (total) 77

The President's 2023 Budget proposals aims to improve access to behavioral health services by requiring coverage of three primary visits and three behavior health visits without cost-sharing for all Federal Employees Health Benefit Program plans.

Government Payment for Annuitants, Employee Life Insurance

Program and Financing (in millions of dollars)


Identification code 024–0500–0–1–602 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0001 Government Payment for Annuitants, Employee Life Insurance (Direct) 41 40 41



0900 Total new obligations, unexpired accounts (object class 25.2) 41 40 41

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 41 40 41
1930 Total budgetary resources available 41 40 41

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 5 6 6
3010 New obligations, unexpired accounts 41 40 41
3020 Outlays (gross) –40 –40 –41



3050 Unpaid obligations, end of year 6 6 6
Memorandum (non-add) entries:
3100 Obligated balance, start of year 5 6 6
3200 Obligated balance, end of year 6 6 6

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 41 40 41
Outlays, gross:
4100 Outlays from new mandatory authority 35 34 36
4101 Outlays from mandatory balances 5 6 5



4110 Outlays, gross (total) 40 40 41
4180 Budget authority, net (total) 41 40 41
4190 Outlays, net (total) 40 40 41

Per Public Law 96–427, Federal Employees' Group Life Insurance Act of 1980, enacted October 10, 1980, this appropriation finances the Government's share of premiums, which is one-third the cost, for Basic life insurance for annuitants retiring after December 31, 1989, and who are less than 65 years old.

Payment to Civil Service Retirement and Disability Fund

Program and Financing (in millions of dollars)


Identification code 024–0200–0–1–805 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0002 Payment of Government share of retirement costs 18,786 18,400 18,000
0003 Transfers for interest on unfunded liability and payment of military service annuities 27,154 27,500 28,000
0005 Spouse equity payment 35 35 35



0900 Total new obligations, unexpired accounts 45,975 45,935 46,035

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 27,154 27,500 28,000
1200 Appropriation 18,821 18,435 18,035



1260 Appropriations, mandatory (total) 45,975 45,935 46,035
1930 Total budgetary resources available 45,975 45,935 46,035

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 45,975 45,935 46,035
3020 Outlays (gross) –45,975 –45,935 –46,035

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 45,975 45,935 46,035
Outlays, gross:
4100 Outlays from new mandatory authority 45,975 45,935 46,035
4180 Budget authority, net (total) 45,975 45,935 46,035
4190 Outlays, net (total) 45,975 45,935 46,035

The Payment to the Civil Service Retirement and Disability Fund consists of an appropriation and a permanent indefinite authorization to pay the Government's share of retirement costs. The payment is made directly from the general fund of the U.S. Treasury into the Civil Service Retirement and Disability Fund and is in addition to appropriated funds that will be contributed from agency budgets.

Current Appropriation Payment of Government Share of Retirement Costs.—The Civil Service Retirement Amendments of 1969 provides for an annual appropriation to amortize, over a 30-year period, all increases in Civil Service Retirement System costs resulting from acts of the Congress granting new or liberalized benefits, extensions of coverage, or pay raises, exclusive of the effects of cost-of-living adjustments. The Office of Personnel Management notifies the Secretary of the Treasury each year of such sums as may be necessary to carry out these provisions.

Permanent Indefinite Authorization.—Transfers for interest on static unfunded liability and payment of military service annuities. The Civil Service Retirement Amendments of 1969 also provides permanent, indefinite authorization for the Secretary of the Treasury to transfer, on an annual basis, an amount equal to five percent interest on the Civil Service Retirement and Disability Fund's current statutory unfunded liability, calculated based on static economic assumptions, and annuity disbursements attributable to credit for military service.

Payments for Spouse Equity.—The permanent, indefinite authorization also includes a payment which provides for the Secretary of the Treasury to transfer an amount equal to the annuities granted to eligible former spouses of annuitants who died between September 1978 and May 1985 who did not elect survivor coverage.

Financing.—The unfunded liability of new and increased annuity benefits becoming effective on or after October 20, 1969, and annuities under special Acts to be credited to the Civil Service Retirement and Disability Fund, may be paid out of the Civil Service Retirement and Disability Fund.


Object Classification (in millions of dollars)


Identification code 024–0200–0–1–805 2021 actual 2022 est. 2023 est.

Direct obligations:
12.1 Civilian personnel benefits 18,821 18,435 18,035
13.0 Benefits for former personnel 27,154 27,500 28,000



99.9 Total new obligations, unexpired accounts 45,975 45,935 46,035

Flexible Benefits Plan Reserve

Program and Financing (in millions of dollars)


Identification code 024–0800–0–1–805 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0801 FSA FEDS Risk Reserve 12 11 11



0900 Total new obligations, unexpired accounts (object class 25.6) 12 11 11

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 67 58 54
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 4 8 21
1823 New and/or unobligated balance of spending authority from offsetting collections temporarily reduced –1 –1 –1



1850 Spending auth from offsetting collections, mand (total) 3 7 20
1930 Total budgetary resources available 70 65 74
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 58 54 63

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 7 7 7
3010 New obligations, unexpired accounts 12 11 11
3020 Outlays (gross) –12 –11 –10



3050 Unpaid obligations, end of year 7 7 8
Memorandum (non-add) entries:
3100 Obligated balance, start of year 7 7 7
3200 Obligated balance, end of year 7 7 8

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 3 7 20
Outlays, gross:
4100 Outlays from new mandatory authority 3 8 7
4101 Outlays from mandatory balances 9 3 3



4110 Outlays, gross (total) 12 11 10
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources –1 –1 –1
4123 Non-Federal sources –3 –7 –20



4130 Offsets against gross budget authority and outlays (total) –4 –8 –21



4160 Budget authority, net (mandatory) –1 –1 –1
4170 Outlays, net (mandatory) 8 3 –11
4180 Budget authority, net (total) –1 –1 –1
4190 Outlays, net (total) 8 3 –11

Memorandum (non-add) entries:
5090 Unexpired unavailable balance, SOY: Offsetting collections 11 12 13
5092 Unexpired unavailable balance, EOY: Offsetting collections 12 13 14

This account contains reserve resources required under the Office of Personnel Management's (OPM) contract with the administrator of the Flexible Benefits program. This account is funded by payments from Federal agencies based on the participation of their employees in the program and from net forfeitures, as authorized by the National Defense Authorization Act for Fiscal Year 2004 (P.L. 108–136). Account assets are available to indemnify the administrator when benefit payments exceed contributions, for program enhancements, and for OPM's administration of the program. The reserve account may also be used to mitigate Federal agencies' contractual costs for the program when the account balance exceeds that deemed necessary to defray reasonable risk.

Postal Service Retiree Health Benefits Fund

Special and Trust Fund Receipts (in millions of dollars)


Identification code 024–5391–0–2–551 2021 actual 2022 est. 2023 est.

0100 Balance, start of year 41,868 38,849 35,579
Receipts:
Current law:
1140 Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund 4,262 4,471
1140 Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund –4,262 –4,471
1140 Earnings on Investments, Postal Service Retiree Health Benefits Fund 1,021 910 809
1140 Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund –907 –907
1140 Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund 907 907



1199 Total current law receipts 1,021 910 809
Proposed:
1240 Earnings on Investments, Postal Service Retiree Health Benefits Fund –1



1999 Total receipts 1,021 910 808



2000 Total: Balances and receipts 42,889 39,759 36,387
Appropriations:
Current law:
2101 Postal Service Retiree Health Benefits Fund –1,021 –1,045 –1,101
2103 Postal Service Retiree Health Benefits Fund –3,019 –3,135 –3,302



2199 Total current law appropriations –4,040 –4,180 –4,403
Proposed:
2201 Postal Service Retiree Health Benefits Fund –23



2999 Total appropriations –4,040 –4,180 –4,426



5099 Balance, end of year 38,849 35,579 31,961

Program and Financing (in millions of dollars)


Identification code 024–5391–0–2–551 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0001 Obligations to FEHB Fund 4,040 4,180 4,403



0900 Total new obligations, unexpired accounts (object class 13.0) 4,040 4,180 4,403

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 1,021 1,045 1,101
1203 Appropriation (previously unavailable)(special or trust) 3,019 3,135 3,302



1260 Appropriations, mandatory (total) 4,040 4,180 4,403
1930 Total budgetary resources available 4,040 4,180 4,403

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 4,040 4,180 4,403
3020 Outlays (gross) –4,040 –4,180 –4,403

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 4,040 4,180 4,403
Outlays, gross:
4100 Outlays from new mandatory authority 4,180 4,403
4101 Outlays from mandatory balances 4,040



4110 Outlays, gross (total) 4,040 4,180 4,403
4180 Budget authority, net (total) 4,040 4,180 4,403
4190 Outlays, net (total) 4,040 4,180 4,403

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 41,868 38,849 35,790
5001 Total investments, EOY: Federal securities: Par value 38,849 35,790 32,196

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


2021 actual 2022 est. 2023 est.

Enacted/requested:
Budget Authority 4,040 4,180 4,403
Outlays 4,040 4,180 4,403
Legislative proposal, subject to PAYGO:
Budget Authority 23
Outlays 23
Total:
Budget Authority 4,040 4,180 4,426
Outlays 4,040 4,180 4,426

Postal Service Retiree Health Benefits Fund

(Legislative proposal, subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 024–5391–4–2–551 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0001 Obligations to FEHB Fund 23



0900 Total new obligations, unexpired accounts (object class 13.0) 23

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 23
1930 Total budgetary resources available 23

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 23
3020 Outlays (gross) –23

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 23
Outlays, gross:
4100 Outlays from new mandatory authority 23
4180 Budget authority, net (total) 23
4190 Outlays, net (total) 23

Memorandum (non-add) entries:
5001 Total investments, EOY: Federal securities: Par value –23

The President's 2023 Budget proposals aims to improve access to behavioral health services by requiring coverage of three primary visits and three behavior health visits without cost-sharing for all Federal Employees Health Benefit Program plans.

Revolving Fund

Program and Financing (in millions of dollars)


Identification code 024–4571–0–4–805 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0801 Human Resource Solutions 396 334 357
0802 National Background Investigations Bureau (NBIB) 11
0803 Human Resources Tools & Technology (HRTT) 71 80 84
0804 Enterprise Human Resources Integration 27 39 19
0806 Suitability Executive Agent 6 10 10
0807 Human Resource Line of Business (HRLoB) 2 3 3
0808 Inspector General Activities 1 1 1
0810 Credit Monitoring 61 86 86
0811 National Background Investigations Bureau Transition 2



0900 Total new obligations, unexpired accounts 577 553 560

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 712 380 384
1010 Unobligated balance transfer to other accts [097–4932] –58
1021 Recoveries of prior year unpaid obligations 145



1070 Unobligated balance (total) 799 380 384
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 476 557 554
1801 Change in uncollected payments, Federal sources –318



1850 Spending auth from offsetting collections, mand (total) 158 557 554
1930 Total budgetary resources available 957 937 938
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 380 384 378

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 343 299 295
3010 New obligations, unexpired accounts 577 553 560
3020 Outlays (gross) –476 –557 –555
3040 Recoveries of prior year unpaid obligations, unexpired –145



3050 Unpaid obligations, end of year 299 295 300
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –571 –253 –253
3070 Change in uncollected pymts, Fed sources, unexpired 318



3090 Uncollected pymts, Fed sources, end of year –253 –253 –253
Memorandum (non-add) entries:
3100 Obligated balance, start of year –228 46 42
3200 Obligated balance, end of year 46 42 47

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 158 557 554
Outlays, gross:
4100 Outlays from new mandatory authority 272 262 380
4101 Outlays from mandatory balances 204 295 175



4110 Outlays, gross (total) 476 557 555
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources –476 –557 –554
Additional offsets against gross budget authority only:
4140 Change in uncollected pymts, Fed sources, unexpired 318
4170 Outlays, net (mandatory) 1
4180 Budget authority, net (total)
4190 Outlays, net (total) 1

Budget Program.—Pursuant to 5 U.S.C. 1304(e)(1), OPM is authorized to use Revolving Funds without fiscal year limitations to conduct background investigations, training, and other personnel management services that OPM is authorized or required to perform on a reimbursable basis. Under this guidance, OPM operates several programs, which are funded by fees or reimbursement payments collected from other agencies and other payments. The following programs are authorized to use Revolving Funds: Suitability Executive Agent, Human Resources Solutions, Enterprise Human Resources Integration, Human Resources Line of Business, Human Resources Solutions Information Technology Program Management Office, and Credit Monitoring and Identity Protection Services.

Operating Results.—In 2021, OPM's Revolving Fund businesses revenue total was $531 million and the expenses total was $540 million which produced a net loss on operations of -$9 million. The cumulative net position of the fund is $246 million.

The OPM IG Act (the Act) (P.L. 113–80).—The Act extends permitted uses of the Revolving Fund to include financing the cost of audits, investigations, and oversight activities of OPM's Office of the Inspector General. The Act limits the amount of revolving fund resources available to the Office of the Inspector General each year to 0.33 percent of the total budgetary authority estimated for the fund in the year.

Object Classification (in millions of dollars)


Identification code 024–4571–0–4–805 2021 actual 2022 est. 2023 est.

Reimbursable obligations:
Personnel compensation:
11.1 Full-time permanent 64 84 81
11.5 Other personnel compensation 3 4 3



11.9 Total personnel compensation 67 88 84
12.1 Civilian personnel benefits 31 32 31
21.0 Travel and transportation of persons 5 4
23.1 Rental payments to GSA 8 9 11
23.3 Communications, utilities, and miscellaneous charges 14 15 18
25.2 Other services from non-Federal sources 455 403 410
26.0 Supplies and materials 1 1 1
31.0 Equipment 1 1



99.9 Total new obligations, unexpired accounts 577 553 560

Employment Summary


Identification code 024–4571–0–4–805 2021 actual 2022 est. 2023 est.

2001 Reimbursable civilian full-time equivalent employment 568 705 727

Emergency Federal Employee Leave Fund

Program and Financing (in millions of dollars)


Identification code 024–0806–0–1–602 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0001 Agency Reimbursement 307



0900 Total new obligations, unexpired accounts (object class 44.0) 307

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 263 263
Budget authority:
Appropriations, mandatory:
1200 Appropriation 570
1930 Total budgetary resources available 570 263 263
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 263 263 263

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 7
3010 New obligations, unexpired accounts 307
3020 Outlays (gross) –300 –7



3050 Unpaid obligations, end of year 7
Memorandum (non-add) entries:
3100 Obligated balance, start of year 7
3200 Obligated balance, end of year 7

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 570
Outlays, gross:
4100 Outlays from new mandatory authority 300
4101 Outlays from mandatory balances 7



4110 Outlays, gross (total) 300 7
4180 Budget authority, net (total) 570
4190 Outlays, net (total) 300 7

The Emergency Federal Employee Leave Fund (Fund) was established by the American Rescue Plan Act of 2021 (P.L. 117–2). The Fund is available to reimburse Federal agencies for the cost of COVID-19 related paid leave granted under section 4001 of the Act during fiscal year 2021, or until the Fund is exhausted if sooner. Once the Fund is exhausted, the leave program created by the Act ceases. The Fund is also available for reasonable expenses incurred by the Office of Personnel Management. Funds remain available during fiscal year 2022 for accounting adjustments and administrative corrections associated with leave that occurred during fiscal year 2021.

Trust Funds

Civil Service Retirement and Disability Fund

Special and Trust Fund Receipts (in millions of dollars)


Identification code 024–8135–0–7–602 2021 actual 2022 est. 2023 est.

0100 Balance, start of year 954,003 977,981 999,247
Receipts:
Current law:
1110 Employee Contributions, Civil Service Retirement and Disability Fund 4,967 5,713 6,247
1110 District of Columbia Contributions, Civil Service Retirement and Disability Fund 26 31 30
1110 Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund 574 562 552
1140 Agency Contributions, Civil Service Retirement and Disability Fund 1,059
1140 Agency Contributions, Civil Service Retirement and Disability Fund 37,764 41,556 42,236
1140 Postal Service Agency Contributions, Civil Service Retirement and Disability Fund 111
1140 Postal Service Agency Contributions, Civil Service Retirement and Disability Fund –4,460
1140 Postal Service Agency Contributions, Civil Service Retirement and Disability Fund 4,060 4,315 4,340
1140 Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund 1,401 1,401
1140 Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund –1,401 –1,401
1140 Postal Service Amortization Payments, Civil Service Retirement and Disability Fund 1,858 1,858
1140 Postal Service Amortization Payments, Civil Service Retirement and Disability Fund –1,858 –1,858
1140 FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund 192 157 123
1140 Treasury Interest, Civil Service Retirement and Disability Fund 22,996 20,939 18,910
1140 General Fund Payment to the Civil Service Retirement and Disability Fund 45,975 45,935 46,035
1140 Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund 38 39 41



1199 Total current law receipts 116,592 119,247 115,224



1999 Total receipts 116,592 119,247 115,224



2000 Total: Balances and receipts 1,070,595 1,097,228 1,114,471
Appropriations:
Current law:
2101 Civil Service Retirement and Disability Fund –126 –126 –139
2101 Civil Service Retirement and Disability Fund –116,467 –119,124 –119,549
2103 Civil Service Retirement and Disability Fund –3 –3 –3
2132 Civil Service Retirement and Disability Fund 3 3 3
2135 Civil Service Retirement and Disability Fund 23,978 21,269 16,288



2199 Total current law appropriations –92,615 –97,981 –103,400



2999 Total appropriations –92,615 –97,981 –103,400
5098 Rounding adjustment 1



5099 Balance, end of year 977,981 999,247 1,011,071

Program and Financing (in millions of dollars)


Identification code 024–8135–0–7–602 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0001 Annuities 91,942 97,448 102,850
0002 Refunds and death claims 476 407 411
0003 Administration - operations 190 119 130
0004 Transfer to MSPB 2 2 2
0005 Administration - OIG 5 5 7



0900 Total new obligations, unexpired accounts 92,615 97,981 103,400

Budgetary resources:
Budget authority:
Appropriations, discretionary:
1101 Appropriation (special or trust) 126 126 139
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 116,467 119,124 119,549
1203 Appropriation (previously unavailable)(special or trust) 3 3 3
1232 Appropriations and/or unobligated balance of appropriations temporarily reduced –3 –3 –3
1235 Appropriations precluded from obligation (special or trust) –23,978 –21,269 –16,288



1260 Appropriations, mandatory (total) 92,489 97,855 103,261
1900 Budget authority (total) 92,615 97,981 103,400
1930 Total budgetary resources available 92,615 97,981 103,400

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 8,102 8,370 8,895
3010 New obligations, unexpired accounts 92,615 97,981 103,400
3020 Outlays (gross) –92,347 –97,456 –102,966



3050 Unpaid obligations, end of year 8,370 8,895 9,329
Memorandum (non-add) entries:
3100 Obligated balance, start of year 8,102 8,370 8,895
3200 Obligated balance, end of year 8,370 8,895 9,329

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 126 126 139
Outlays, gross:
4010 Outlays from new discretionary authority 101 126 139
4011 Outlays from discretionary balances 27



4020 Outlays, gross (total) 128 126 139
Mandatory:
4090 Budget authority, gross 92,489 97,855 103,261
Outlays, gross:
4100 Outlays from new mandatory authority 84,144 88,960 93,943
4101 Outlays from mandatory balances 8,075 8,370 8,884



4110 Outlays, gross (total) 92,219 97,330 102,827
4180 Budget authority, net (total) 92,615 97,981 103,400
4190 Outlays, net (total) 92,347 97,456 102,966

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 962,083 925,846 1,007,330
5001 Total investments, EOY: Federal securities: Par value 925,846 1,007,330 1,023,632

The Civil Service Retirement and Disability Fund (CSRDF) is the oldest and largest of the four trust funds administered by the Office of Personnel Management. The fund is financed and structured very differently from the other three trust funds. It is characterized by permanent indefinite budget authority. Budget authority is the authority to incur obligations and pay expenses which become available to an agency during any fiscal year. Once approved, permanent budget authority is permanently available for all future years. Indefinite budget authority is used when the precise amount of budget authority required cannot be forecast in advance and must thus be determined at some future point in time (e.g., when actual receipts and expenses become known).

The CSRDF covers two Federal civilian retirement systems: the Civil Service Retirement System (CSRS) established on May 22, 1920, and the Federal Employees Retirement System (FERS) established on June 6, 1986. The Retirement Fund is a single plan even though there are two different benefit tiers and funding methods. CSRS is largely a defined benefit plan, covering Federal employees hired prior to 1984. CSRS participants do not participate in the Social Security system. FERS is a three-tiered pension program that uses Social Security as a base, provides an additional basic benefit, and includes the Thrift Savings Plan (TSP). FERS covers employees hired after 1983 and formerly CSRS-covered employees who elected to join FERS.

The Budget proposes that the United States Patent and Trademark Office (PTO) continue to fund the full retirement benefits cost for PTO's employees covered under CSRS.

Financing.—CSRS has been financed under a statutory funding method passed by the Congress in 1969. This funding method is based on the static economic assumptions of no future inflation, no future General Schedule salary increases, and a 5.0 percent interest rate. Under CSRS, regular employees contribute 7.0 percent of pay. Law enforcement officers, firefighters, and congressional employees contribute an extra 0.5 percent of pay, and members of the Congress an extra 1.0 percent of pay. Non-United States Postal Service (USPS) agencies match the employee contributions. Also under the static funding method for CSRS, the Treasury pays interest on any static unfunded liabilities that are not being financed by USPS. The Treasury also makes payments to amortize, over a 30-year period, any increases in the static unfunded liability due to salary increases for non-USPS (non-Postal) employees that occurred during the year, and pays for the cost of any benefits attributable to military service for both Postal and non-Postal employees that were paid out during the year.

FERS is funded under a dynamic entry age normal funding method. Employees and agencies together contribute the full amount of the dynamic normal cost rate. The normal cost rate is for the defined benefit plan only, and does not include the cost of Social Security or the TSP. FERS regular employees contribute a percentage of salary that is equal to the contribution rate for CSRS employees, 7.0 percent, as set forth above, less the 6.2 percent tax rate under the Old-Age, Survivors and Disability Insurance portion of Social Security.

Effective 2022, there was a change in the normal cost rates for Postal FERS Employee/Employer Contributions and non-Postal FERS Employer Contributions. Under FERS, the dynamic normal cost rates are as follows: For regular FERS non-Postal employees (other than RAE and FRAE), the normal cost rate is 19.2 percent of pay (employee's share, 0.8 percent, and employer's share, 18.4 percent). Regular FERS Postal employees will be 17.0 percent of pay (employee's share, 0.8 percent, and employer's share, 16.2 percent). For FERS RAE non-Postal employees, the normal cost rate will be 19.7 percent of pay (employee's share, 3.1 percent, and employer's share, 16.6 percent). FERS RAE Postal employees will be 17.5 percent of pay (employee's share, 3.1 percent, and employer's share, 14.4 percent). For FERS FRAE non-Postal employees, the normal cost rate will be 21.0 percent of pay (employee's share, 4.4 percent, employer's share, 16.6 percent, and less excess of 1.1 percent to be credited to the assets of the CSRDF). FERS FRAE Postal employees will be 17.8 percent of pay (employee's share, 4.4 percent, and employer's share, 13.4 percent). Under the Postal Accountability and Enhancement Act (P.L. 109435), USPS must make annual amortization payments beginning in 2017 to reduce any unfunded liability (UFL) for its obligations under CSRS. These payments, along with similar amortization payments for UFL in FERS are paid to CSRDF.


2021 actual 2022 est. 2023 est.

Active employees 2,513,094 2,503,020 2,487,132
Annuitants:
Employees 2,258,397 2,286,463 2,312,479
Survivors 502,906 502,422 502,790



Total, Annuitants 2,761,303 2,788,885 2,815,269

Status of Funds (in millions of dollars)


Identification code 024–8135–0–7–602 2021 actual 2022 est. 2023 est.

Unexpended balance, start of year:
0100 Balance, start of year 962,104 986,351 1,008,142
0298 Reconciliation adjustment 1



0999 Total balance, start of year 962,105 986,351 1,008,142
Cash income during the year:
Current law:
Receipts:
1110 Employee Contributions, Civil Service Retirement and Disability Fund 4,967 5,713 6,247
1110 District of Columbia Contributions, Civil Service Retirement and Disability Fund 26 31 30
1110 Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund 574 562 552
1150 FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund 192 157 123
1150 Treasury Interest, Civil Service Retirement and Disability Fund 22,996 20,939 18,910
1160 Agency Contributions, Civil Service Retirement and Disability Fund 1,059
1160 Agency Contributions, Civil Service Retirement and Disability Fund 37,764 41,556 42,236
1160 Postal Service Agency Contributions, Civil Service Retirement and Disability Fund 4,060 4,315 4,340
1160 Postal Service Agency Contributions, Civil Service Retirement and Disability Fund –4,349
1160 Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
1160 Postal Service Amortization Payments, Civil Service Retirement and Disability Fund
1160 General Fund Payment to the Civil Service Retirement and Disability Fund 45,975 45,935 46,035
1160 Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund 38 39 41



1199 Income under present law 116,592 119,247 115,224



1999 Total cash income 116,592 119,247 115,224
Cash outgo during year:
Current law:
2100 Civil Service Retirement and Disability Fund [Budget Acct] –92,347 –97,456 –102,966



2199 Outgo under current law –92,347 –97,456 –102,966



2999 Total cash outgo (-) –92,347 –97,456 –102,966
Surplus or deficit:
3110 Excluding interest 1,057 695 –6,775
3120 Interest 23,188 21,096 19,033



3199 Subtotal, surplus or deficit 24,245 21,791 12,258
3298 Reconciliation adjustment 1



3299 Total adjustments 1



3999 Total change in fund balance 24,246 21,791 12,258
Unexpended balance, end of year:
4100 Uninvested balance (net), end of year 60,505 812 –3,232
4200 Civil Service Retirement and Disability Fund 925,846 1,007,330 1,023,632



4999 Total balance, end of year 986,351 1,008,142 1,020,400

Object Classification (in millions of dollars)


Identification code 024–8135–0–7–602 2021 actual 2022 est. 2023 est.

Direct obligations:
25.2 Other services from non-Federal sources 197 126 139
42.0 Insurance claims and indemnities 91,942 97,448 102,850
44.0 Refunds and death claims 476 407 411



99.9 Total new obligations, unexpired accounts 92,615 97,981 103,400

Employees Life Insurance Fund

Program and Financing (in millions of dollars)


Identification code 024–8424–0–8–602 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0801 Insurance Payments 3,958 3,523 3,743
0802 Insurance Payments Pay Raise Impact 14 23
0804 Administration—OPM & OIG 4 4 5
0805 Administration—long term care 1 1 1



0900 Total new obligations, unexpired accounts (object class 25.2) 3,963 3,542 3,772

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 47,753 48,570 50,003
Budget authority:
Spending authority from offsetting collections, discretionary:
1700 Collected 4 4 5
Spending authority from offsetting collections, mandatory:
1800 Collected 4,817 4,753 5,040
1801 Change in uncollected payments, Federal sources –41 218 21



1850 Spending auth from offsetting collections, mand (total) 4,776 4,971 5,061
1900 Budget authority (total) 4,780 4,975 5,066
1930 Total budgetary resources available 52,533 53,545 55,069
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 48,570 50,003 51,297

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1,120 1,280 1,239
3010 New obligations, unexpired accounts 3,963 3,542 3,772
3020 Outlays (gross) –3,803 –3,583 –3,679



3050 Unpaid obligations, end of year 1,280 1,239 1,332
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –167 –126 –344
3070 Change in uncollected pymts, Fed sources, unexpired 41 –218 –21



3090 Uncollected pymts, Fed sources, end of year –126 –344 –365
Memorandum (non-add) entries:
3100 Obligated balance, start of year 953 1,154 895
3200 Obligated balance, end of year 1,154 895 967

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 4 4 5
Outlays, gross:
4010 Outlays from new discretionary authority 3 4 5
4011 Outlays from discretionary balances 1



4020 Outlays, gross (total) 4 4 5
Mandatory:
4090 Budget authority, gross 4,776 4,971 5,061
Outlays, gross:
4100 Outlays from new mandatory authority 2,690 2,659 2,774
4101 Outlays from mandatory balances 1,109 920 900



4110 Outlays, gross (total) 3,799 3,579 3,674
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources –626 –626 –631
4120 Federal sources with Pay Raise Impact –11 –35
4121 Interest on Federal securities –1,009 –662 –703
4123 Non-Federal sources –3,186 –3,418 –3,557
4123 Non-Federal sources with Pay Raise Impact –40 –119



4130 Offsets against gross budget authority and outlays (total) –4,821 –4,757 –5,045
Additional offsets against gross budget authority only:
4140 Change in uncollected pymts, Fed sources, unexpired 41 –218 –21



4160 Budget authority, net (mandatory) –4 –4 –5
4170 Outlays, net (mandatory) –1,022 –1,178 –1,371
4180 Budget authority, net (total)
4190 Outlays, net (total) –1,018 –1,174 –1,366

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 49,129 50,151 51,154
5001 Total investments, EOY: Federal securities: Par value 50,151 51,154 52,177

This fund finances payments to private insurance companies for Federal Employees' Group Life Insurance and expenses of the Office of Personnel Management in administering the program.

The Administration proposes that the United States Patent and Trade- mark Office (PTO) will continue to fund the accruing costs associated with post-retirement life insurance benefits for PTO's employees.

Budget program.—The status of the Basic (regular and optional) life insurance program on September 30 is as follows:


Life insurance in force (in billions of dollars): 2021 actual 2022 est. 2023 est.

On active employees 913.7 990.2 1,073.1
On retired employees 105.9 106.9 107.9
Total 1,019.6 1,097.1 1,181.0


Number of participants (in thousands): 2021 actual 2022 est. 2023 est.

Active employees 2,730 2,744 2,757
Annuitants 1,742 1,744 1,746
Total 4,472 4,488 4,503

Financing.— Non-United States Postal Service employees and all retirees under 65 pay two-thirds of the premium costs for Basic coverage; agencies pay the remaining third. Optional and certain post-retirement Basic coverages are paid entirely by enrollees. The status of the reserves at the end of the year is as follows:


Held in reserve (in millions of dollars): 2021 actual 2022 est. 2023 est.

Contingency reserve 780 780 780
Beneficial association program reserve 0 0 0
U.S. Treasury Reserve 47,753 48,672 49,609
Total reserves 48,533 49,452 50,389

Employees and Retired Employees Health Benefits Funds

Program and Financing (in millions of dollars)


Identification code 024–9981–0–8–551 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0801 Benefit payments 59,712 59,594 62,348
0802 Payments from OPM contingency reserve 127 300 300
0803 Government payment for annuitants (1960 Act) 1 1
0804 Administration (OPM and OIG) 66 69 84
0806 Administration - dental and vision program 8 7 9



0900 Total new obligations, unexpired accounts (object class 25.6) 59,913 59,971 62,742

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 26,272 25,184 26,649
Budget authority:
Spending authority from offsetting collections, discretionary:
1700 Collected 66 69 84
Spending authority from offsetting collections, mandatory:
1800 Collected 58,592 61,228 63,438
1801 Change in uncollected payments, Federal sources 167 139 108
1802 Offsetting collections (previously unavailable) 1 1
1823 New and/or unobligated balance of spending authority from offsetting collections temporarily reduced –1 –1



1850 Spending auth from offsetting collections, mand (total) 58,759 61,367 63,546
1900 Budget authority (total) 58,825 61,436 63,630
1930 Total budgetary resources available 85,097 86,620 90,279
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 25,184 26,649 27,537

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 4,505 5,441 5,371
3010 New obligations, unexpired accounts 59,913 59,971 62,742
3020 Outlays (gross) –58,977 –60,041 –62,739



3050 Unpaid obligations, end of year 5,441 5,371 5,374
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –2,682 –2,849 –2,988
3070 Change in uncollected pymts, Fed sources, unexpired –167 –139 –108



3090 Uncollected pymts, Fed sources, end of year –2,849 –2,988 –3,096
Memorandum (non-add) entries:
3100 Obligated balance, start of year 1,823 2,592 2,383
3200 Obligated balance, end of year 2,592 2,383 2,278

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 66 69 84
Outlays, gross:
4010 Outlays from new discretionary authority 51 69 84
4011 Outlays from discretionary balances 15



4020 Outlays, gross (total) 66 69 84
Mandatory:
4090 Budget authority, gross 58,759 61,367 63,546
Outlays, gross:
4100 Outlays from new mandatory authority 54,469 54,085 56,844
4101 Outlays from mandatory balances 4,442 5,887 5,811



4110 Outlays, gross (total) 58,911 59,972 62,655
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal Sources [OIG] –40,445 –42,102 –43,382
4121 Interest on Federal securities –435 –425 –451
4123 Non-Federal sources –17,778 –18,770 –19,689



4130 Offsets against gross budget authority and outlays (total) –58,658 –61,297 –63,522
Additional offsets against gross budget authority only:
4140 Change in uncollected pymts, Fed sources, unexpired –167 –139 –108



4160 Budget authority, net (mandatory) –66 –69 –84
4170 Outlays, net (mandatory) 253 –1,325 –867
4180 Budget authority, net (total)
4190 Outlays, net (total) 319 –1,256 –783

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 28,331 27,978 31,496
5001 Total investments, EOY: Federal securities: Par value 27,978 31,496 32,475

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


2021 actual 2022 est. 2023 est.

Enacted/requested:
Outlays 319 –1,256 –783
Legislative proposal, subject to PAYGO:
Budget Authority 2
Outlays –27
Total:
Budget Authority 2
Outlays 319 –1,256 –810

This display combines the Federal Employees Health Benefit (FEHB) fund and the Retired Employees Health Benefits (REHB) fund. The FEHB fund provides for the cost of health benefits for: 1) active employees; 2) employees who retired after June 1960, or their survivors; 3) annuitants transferred from the REHB fund as authorized by Public Law 93–246; and 4) tribal organizations. The REHB fund, created by the Retired Federal Employees Health Benefits Act of 1960, provides for: 1) the cost of health benefits for retired employees and survivors who were enrolled in a Government-sponsored uniform health benefits plan; 2) the contribution to retired employees and survivors who retain or purchase private health insurance; and 3) expenses of OPM in administering the program.

Budget program.—The balance of the FEHB fund is available for payments without fiscal year limitation. Numbers of participants at the end of each fiscal year are as follows:


2021 actual 2022 est. 2023 est.

Active employees 2,152,082 2,152,082 2,152,082
USPS active employees (non-add) 419,000 419,000 419,000
Annuitants 1,922,043 1,944,202 1,964,991
Tribal Organizations 31,381 31,381 31,381
Total 4,105,506 4,127,665 4,148,454

In determining a biweekly subscription rate to cover program costs, one percent is added for administrative expenses and three percent is added for a contingency reserve held by OPM for each carrier. OPM is authorized to transfer unused administrative reserve funds to the contingency reserve. The REHB fund is available without fiscal year limitation. The amounts contributed by the Government are paid into the fund from annual appropriations. The number of participants at the end of each fiscal year are as follows:


2021 actual 2022 est. 2023 est.

Uniform plan 25 21 17
Private plans 46 38 31
Total 71 59 48

Financing.—The funds are financed by: 1) withholdings from active employees and annuitants; 2) agency contributions for active employees; 3) Government contributions for annuitants appropriated to OPM; and 4) contributions made by the United States Postal Service in accordance with the provisions of Public Law 101–508.

Funds made available to carriers but not used to pay claims in the current period are carried forward as special reserves for use in subsequent periods. OPM maintains a contingency reserve, funded by employee and Government contributions, which may be used to defray future cost increases or provide increased benefits. OPM makes payments to carriers from this reserve whenever carrier-held reserves fall below levels prescribed by OPM regulations or when carriers can demonstrate good cause such as unexpected claims experience or variations from expected community rates.

The Budget proposes that the United States Patent and Trademark Office continue to fund the accruing costs associated with post-retirement health benefits for its employees.

Status of Funds (in millions of dollars)


Identification code 024–9981–0–8–551 2021 actual 2022 est. 2023 est.

Unexpended balance, start of year:
0100 Balance, start of year 28,096 27,776 29,032



0999 Total balance, start of year 28,096 27,776 29,032
Cash income during the year:
Current law:
Receipts:
1130 Employees and Retired Employees Health Benefits Funds 17,778 18,770 19,689
1150 Employees and Retired Employees Health Benefits Funds 435 425 451
1160 Employees and Retired Employees Health Benefits Funds 40,445 42,102 43,382



1199 Income under present law 58,658 61,297 63,522
Proposed:
Offsetting receipts (proprietary):
1230 Employees and Retired Employees Health Benefits Funds 105
Offsetting governmental receipts:
1260 Employees and Retired Employees Health Benefits Funds 242



1299 Income proposed 347



1999 Total cash income 58,658 61,297 63,869
Cash outgo during year:
Current law:
2100 Employees and Retired Employees Health Benefits Funds [Budget Acct] –58,977 –60,041 –62,739



2199 Outgo under current law –58,977 –60,041 –62,739
Proposed:
2200 Employees and Retired Employees Health Benefits Funds –320



2299 Outgo under proposed legislation –320



2999 Total cash outgo (-) –58,977 –60,041 –63,059
Surplus or deficit:
3110 Excluding interest –754 831 359
3120 Interest 435 425 451



3199 Subtotal, surplus or deficit –319 1,256 810
3298 Reconciliation adjustment –1



3299 Total adjustments –1



3999 Total change in fund balance –320 1,256 810
Unexpended balance, end of year:
4100 Uninvested balance (net), end of year –202 –2,464 –2,633
4200 Employees and Retired Employees Health Benefits Funds 27,978 31,496 32,475



4999 Total balance, end of year 27,776 29,032 29,842

Employees and Retired Employees Health Benefits Funds

(Legislative proposal, subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 024–9981–4–8–551 2021 actual 2022 est. 2023 est.

Obligations by program activity:
0801 Benefit payments 347
0804 Administration (OPM and OIG) 2



0900 Total new obligations, unexpired accounts 349

Budgetary resources:
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 349
1930 Total budgetary resources available 349

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 349
3020 Outlays (gross) –320



3050 Unpaid obligations, end of year 29
Memorandum (non-add) entries:
3200 Obligated balance, end of year 29

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 349
Outlays, gross:
4100 Outlays from new mandatory authority 320
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal Sources –242
4123 Non-Federal sources –105



4130 Offsets against gross budget authority and outlays (total) –347



4160 Budget authority, net (mandatory) 2
4170 Outlays, net (mandatory) –27
4180 Budget authority, net (total) 2
4190 Outlays, net (total) –27

The President's 2023 Budget proposals aim to improve the health coverage enrollment process for Tribal employers and their employees by ensuring that all administrative fees paid by Tribal employers are invested in the Tribal Insurance Processing System (TIPS). The Budget also aims to improve access to behavioral health services by requiring coverage of three primary visits and three behavior health visits without cost-sharing for all Federal Employees Health Benefit Program plans.

Object Classification (in millions of dollars)


Identification code 024–9981–4–8–551 2021 actual 2022 est. 2023 est.

Reimbursable obligations:
25.2 Other services from non-Federal sources 2
25.6 Medical care 347



99.9 Total new obligations, unexpired accounts 349

General and Administrative Provisions

GENERAL FUND RECEIPT ACCOUNT

(in millions of dollars)


2021 actual 2022 est. 2023 est.

Offsetting receipts from the public:
024–322000 All Other General Fund Proprietary Receipts Including Budget Clearing Accounts 55 2 2



General Fund Offsetting receipts from the public 55 2 2