OFFICE OF PERSONNEL MANAGEMENT

Federal Funds

Salaries and Expenses

(Financial Services and General Government Appropriations Act, 2020.)

Program and Financing (in millions of dollars)


Identification code 024–0100–0–1–805 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0001 Employee Services 33 30
0002 Merit System Audit & Compliance 13 13
0003 Office of the Chief Financial Officer 8 11
0004 Office of the Chief Information Officer 41 38
0005 Executive Services 13 11
0007 Health and Insurance 2 1
0009 Administrative Services and Centrally Financed 10 35
0010 Office of Strategy and Innovation 6 6



0100 Total direct program 126 145



0799 Total direct obligations 126 145
0801 Trust Fund activity 324 155



0900 Total new obligations, unexpired accounts 450 300

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 17 12 12
1012 Unobligated balance transfers between expired and unexpired accounts 16



1050 Unobligated balance (total) 33 12 12
Budget authority:
Appropriations, discretionary:
1100 Appropriation 132 145
Spending authority from offsetting collections, discretionary:
1700 Collected 274 155
1701 Change in uncollected payments, Federal sources 44



1750 Spending auth from offsetting collections, disc (total) 318 155
1900 Budget authority (total) 450 300
1930 Total budgetary resources available 483 312 12
Memorandum (non-add) entries:
1940 Unobligated balance expiring –21
1941 Unexpired unobligated balance, end of year 12 12 12

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 112 131 30
3010 New obligations, unexpired accounts 450 300
3011 Obligations ("upward adjustments"), expired accounts 3
3020 Outlays (gross) –433 –401 –18
3041 Recoveries of prior year unpaid obligations, expired –1



3050 Unpaid obligations, end of year 131 30 12
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –108 –111 –111
3070 Change in uncollected pymts, Fed sources, unexpired –44
3071 Change in uncollected pymts, Fed sources, expired 41



3090 Uncollected pymts, Fed sources, end of year –111 –111 –111
Memorandum (non-add) entries:
3100 Obligated balance, start of year 4 20 –81
3200 Obligated balance, end of year 20 –81 –99

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 450 300
Outlays, gross:
4010 Outlays from new discretionary authority 345 281
4011 Outlays from discretionary balances 88 120 18



4020 Outlays, gross (total) 433 401 18
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –304 –155
Additional offsets against gross budget authority only:
4050 Change in uncollected pymts, Fed sources, unexpired –44
4052 Offsetting collections credited to expired accounts 30



4060 Additional offsets against budget authority only (total) –14



4070 Budget authority, net (discretionary) 132 145
4080 Outlays, net (discretionary) 129 246 18
4180 Budget authority, net (total) 132 145
4190 Outlays, net (total) 129 246 18

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


2019 actual 2020 est. 2021 est.

Enacted/requested:
Budget Authority 132 145
Outlays 129 246 18
Legislative proposal, not subject to PAYGO:
Outlays –18
Total:
Budget Authority 132 145
Outlays 129 246

The President's Budget proposes to transfer this account to the General Services Administration (GSA). Please consult the Office of Personnel Management section of the GSA chapter of the Appendix for more information on this account.

Object Classification (in millions of dollars)


Identification code 024–0100–0–1–805 2019 actual 2020 est. 2021 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 48 51
11.5 Other personnel compensation 1 1



11.9 Total personnel compensation 49 52
12.1 Civilian personnel benefits 15 18
21.0 Travel and transportation of persons 1 1
23.3 Communications, utilities, and miscellaneous charges 18 13
25.2 Other services from non-Federal sources 35 60
31.0 Equipment 8 1



99.0 Direct obligations 126 145
99.0 Reimbursable obligations 324 155



99.9 Total new obligations, unexpired accounts 450 300

Employment Summary


Identification code 024–0100–0–1–805 2019 actual 2020 est. 2021 est.

1001 Direct civilian full-time equivalent employment 692 786
2001 Reimbursable civilian full-time equivalent employment 1,125 782

Salaries and Expenses

(Legislative proposal, not subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 024–0100–2–1–805 2019 actual 2020 est. 2021 est.

Budgetary resources:
Unobligated balance:
1010 Unobligated balance transfer to other accts [047–0621] –12
1930 Total budgetary resources available –12
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year –12

Change in obligated balance:
Unpaid obligations:
3020 Outlays (gross) 18
3030 Unpaid obligations transferred to other accts [047–0621] –17



3050 Unpaid obligations, end of year 1
Uncollected payments:
3080 Uncollected pymts from Fed sources transferred to other accounts 111



3090 Uncollected pymts, Fed sources, end of year 111
Memorandum (non-add) entries:
3200 Obligated balance, end of year 112

Budget authority and outlays, net:
Discretionary:
Outlays, gross:
4011 Outlays from discretionary balances –18
4180 Budget authority, net (total)
4190 Outlays, net (total) –18

Office of Inspector General

salaries and expenses

(Financial Services and General Government Appropriations Act, 2020.)

Program and Financing (in millions of dollars)


Identification code 024–0400–0–1–805 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0001 Program oversight (audits, investigations, etc.) 5 5
0801 Office of Inspector General (Reimbursable) 25 25



0900 Total new obligations, unexpired accounts 30 30

Budgetary resources:
Budget authority:
Appropriations, discretionary:
1100 Appropriation 5 5
Spending authority from offsetting collections, discretionary:
1700 Collected 24 24
1701 Change in uncollected payments, Federal sources 1 1



1750 Spending auth from offsetting collections, disc (total) 25 25
1900 Budget authority (total) 30 30
1930 Total budgetary resources available 30 30

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 5 4 3
3010 New obligations, unexpired accounts 30 30
3020 Outlays (gross) –31 –31



3050 Unpaid obligations, end of year 4 3 3
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –7 –5 –6
3070 Change in uncollected pymts, Fed sources, unexpired –1 –1
3071 Change in uncollected pymts, Fed sources, expired 3



3090 Uncollected pymts, Fed sources, end of year –5 –6 –6
Memorandum (non-add) entries:
3100 Obligated balance, start of year –2 –1 –3
3200 Obligated balance, end of year –1 –3 –3

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 30 30
Outlays, gross:
4010 Outlays from new discretionary authority 27 29
4011 Outlays from discretionary balances 4 2



4020 Outlays, gross (total) 31 31
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4030 Federal sources –26 –26
Additional offsets against gross budget authority only:
4050 Change in uncollected pymts, Fed sources, unexpired –1 –1
4052 Offsetting collections credited to expired accounts 2 2



4060 Additional offsets against budget authority only (total) 1 1



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

The President's Budget proposes to transfer this account to the General Services Administration (GSA). Please consult the Office of Inspector General account of the GSA chapter of the Appendix for more information on this account.

Object Classification (in millions of dollars)


Identification code 024–0400–0–1–805 2019 actual 2020 est. 2021 est.

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



99.0 Direct obligations 5 5
99.0 Reimbursable obligations 25 25



99.9 Total new obligations, unexpired accounts 30 30

Employment Summary


Identification code 024–0400–0–1–805 2019 actual 2020 est. 2021 est.

1001 Direct civilian full-time equivalent employment 20 20
2001 Reimbursable civilian full-time equivalent employment 112 134

Office of Inspector General

(Legislative proposal, not subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 024–0400–2–1–805 2019 actual 2020 est. 2021 est.

Change in obligated balance:
Unpaid obligations:
3030 Unpaid obligations transferred to other accts [047–0108] –3



3050 Unpaid obligations, end of year –3
Uncollected payments:
3080 Uncollected pymts from Fed sources transferred to other accounts 6



3090 Uncollected pymts, Fed sources, end of year 6
Memorandum (non-add) entries:
3200 Obligated balance, end of year 3
4180 Budget authority, net (total)
4190 Outlays, net (total)

Government Payment for Annuitants, Employees Health Benefits

Program and Financing (in millions of dollars)


Identification code 024–0206–0–1–551 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0001 Government contribution for annuitants benefits (1959 Act) 13,131 13,657 14,189
0002 Government contribution for annuitants benefits (1960 Act) 1 1



0900 Total new obligations, unexpired accounts (object class 13.0) 13,131 13,658 14,190

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 13,131 13,658 14,190
1930 Total budgetary resources available 13,131 13,658 14,190

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1,444 1,465 1,193
3010 New obligations, unexpired accounts 13,131 13,658 14,190
3020 Outlays (gross) –13,110 –13,930 –14,190



3050 Unpaid obligations, end of year 1,465 1,193 1,193
Memorandum (non-add) entries:
3100 Obligated balance, start of year 1,444 1,465 1,193
3200 Obligated balance, end of year 1,465 1,193 1,193

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 13,131 13,658 14,190
Outlays, gross:
4100 Outlays from new mandatory authority 11,666 12,465 12,951
4101 Outlays from mandatory balances 1,444 1,465 1,239



4110 Outlays, gross (total) 13,110 13,930 14,190
4180 Budget authority, net (total) 13,131 13,658 14,190
4190 Outlays, net (total) 13,110 13,930 14,190

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


2019 actual 2020 est. 2021 est.

Enacted/requested:
Budget Authority 13,131 13,658 14,190
Outlays 13,110 13,930 14,190
Legislative proposal, not subject to PAYGO:
Budget Authority –14,190
Outlays –14,190
Total:
Budget Authority 13,131 13,658
Outlays 13,110 13,930

The President's Budget proposes to transfer this account to the General Services Administration (GSA). Please consult the Office of Personnel Management section of the GSA chapter of the Appendix for more information on this account.

Government Payment for Annuitants, Employees Health Benefits

(Legislative proposal, not subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 024–0206–2–1–551 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0001 Government contribution for annuitants benefits (1959 Act) –14,189
0002 Government contribution for annuitants benefits (1960 Act) –1



0900 Total new obligations, unexpired accounts (object class 13.0) –14,190

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation –14,190
1930 Total budgetary resources available –14,190

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts –14,190
3020 Outlays (gross) 14,190
3030 Unpaid obligations transferred to other accts [047–0619] –1,465



3050 Unpaid obligations, end of year –1,465
Memorandum (non-add) entries:
3200 Obligated balance, end of year –1,465

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross –14,190
Outlays, gross:
4100 Outlays from new mandatory authority –12,951
4101 Outlays from mandatory balances –1,239



4110 Outlays, gross (total) –14,190
4180 Budget authority, net (total) –14,190
4190 Outlays, net (total) –14,190

Government Payment for Annuitants, Employee Life Insurance

Program and Financing (in millions of dollars)


Identification code 024–0500–0–1–602 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0001 Government Payment for Annuitants, Employee Life Insurance (Direct) 42 43 44



0900 Total new obligations, unexpired accounts (object class 25.2) 42 43 44

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 42 43 44
1930 Total budgetary resources available 42 43 44

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 5 5 5
3010 New obligations, unexpired accounts 42 43 44
3020 Outlays (gross) –42 –43 –44



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

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 42 43 44
Outlays, gross:
4100 Outlays from new mandatory authority 37 37 38
4101 Outlays from mandatory balances 5 6 6



4110 Outlays, gross (total) 42 43 44
4180 Budget authority, net (total) 42 43 44
4190 Outlays, net (total) 42 43 44

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


2019 actual 2020 est. 2021 est.

Enacted/requested:
Budget Authority 42 43 44
Outlays 42 43 44
Legislative proposal, not subject to PAYGO:
Budget Authority –44
Outlays –44
Total:
Budget Authority 42 43
Outlays 42 43

The President's Budget proposes to transfer this account to the General Services Administration (GSA). Please consult the Office of Personnel Management section of the GSA chapter of the Appendix for more information on this account.

Government Payment for Annuitants, Employee Life Insurance

(Legislative proposal, not subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 024–0500–2–1–602 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0001 Government Payment for Annuitants, Employee Life Insurance (Direct) –44



0900 Total new obligations, unexpired accounts (object class 25.2) –44

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation –44
1930 Total budgetary resources available –44

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts –44
3020 Outlays (gross) 44
3030 Unpaid obligations transferred to other accts [047–0620] –5



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

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross –44
Outlays, gross:
4100 Outlays from new mandatory authority –38
4101 Outlays from mandatory balances –6



4110 Outlays, gross (total) –44
4180 Budget authority, net (total) –44
4190 Outlays, net (total) –44

Payment to Civil Service Retirement and Disability Fund

Program and Financing (in millions of dollars)


Identification code 024–0200–0–1–805 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0002 Payment of Government share of retirement costs 17,229 17,000 16,600
0003 Transfers for interest on unfunded liability and payment of military service annuities 26,371 27,100 27,700
0005 Spouse equity payment 44 44 44



0900 Total new obligations, unexpired accounts 43,644 44,144 44,344

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 26,371 27,100 27,700
1200 Appropriation 17,273 17,044 16,644



1260 Appropriations, mandatory (total) 43,644 44,144 44,344
1930 Total budgetary resources available 43,644 44,144 44,344

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 43,644 44,144 44,344
3020 Outlays (gross) –43,644 –44,144 –44,344

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 43,644 44,144 44,344
Outlays, gross:
4100 Outlays from new mandatory authority 43,644 44,144 44,344
4180 Budget authority, net (total) 43,644 44,144 44,344
4190 Outlays, net (total) 43,644 44,144 44,344

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


2019 actual 2020 est. 2021 est.

Enacted/requested:
Budget Authority 43,644 44,144 44,344
Outlays 43,644 44,144 44,344
Legislative proposal, not subject to PAYGO:
Budget Authority –44,344
Outlays –44,344
Total:
Budget Authority 43,644 44,144
Outlays 43,644 44,144

The President's Budget proposes to transfer this account to the General Services Administration (GSA). Please consult the Office of Personnel Management section of the GSA chapter of the Appendix for more information on this account.

Object Classification (in millions of dollars)


Identification code 024–0200–0–1–805 2019 actual 2020 est. 2021 est.

Direct obligations:
12.1 Civilian personnel benefits 17,273 17,044 16,644
13.0 Benefits for former personnel 26,371 27,100 27,700



99.9 Total new obligations, unexpired accounts 43,644 44,144 44,344

Payment to Civil Service Retirement and Disability Fund

(Legislative proposal, not subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 024–0200–2–1–805 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0002 Payment of Government share of retirement costs –16,600
0003 Transfers for interest on unfunded liability and payment of military service annuities –27,700
0005 Spouse equity payment –44



0900 Total new obligations, unexpired accounts –44,344

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation –27,700
1200 Appropriation –16,644



1260 Appropriations, mandatory (total) –44,344
1930 Total budgetary resources available –44,344

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts –44,344
3020 Outlays (gross) 44,344

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross –44,344
Outlays, gross:
4100 Outlays from new mandatory authority –44,344
4180 Budget authority, net (total) –44,344
4190 Outlays, net (total) –44,344

Object Classification (in millions of dollars)


Identification code 024–0200–2–1–805 2019 actual 2020 est. 2021 est.

Direct obligations:
12.1 Civilian personnel benefits –16,644
13.0 Benefits for former personnel –27,700



99.9 Total new obligations, unexpired accounts –44,344

Flexible Benefits Plan Reserve

Program and Financing (in millions of dollars)


Identification code 024–0800–0–1–805 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0801 FSA FEDS Risk Reserve 9 18 19



0900 Total new obligations, unexpired accounts (object class 25.6) 9 18 19

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 61 65 66
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 14 20 22
1823 New and/or unobligated balance of spending authority from offsetting collections temporarily reduced –1 –1



1850 Spending auth from offsetting collections, mand (total) 13 19 22
1930 Total budgetary resources available 74 84 88
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 65 66 69

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 6 7 3
3010 New obligations, unexpired accounts 9 18 19
3020 Outlays (gross) –8 –22 –19



3050 Unpaid obligations, end of year 7 3 3
Memorandum (non-add) entries:
3100 Obligated balance, start of year 6 7 3
3200 Obligated balance, end of year 7 3 3

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 13 19 22
Outlays, gross:
4100 Outlays from new mandatory authority 4 16 19
4101 Outlays from mandatory balances 4 6



4110 Outlays, gross (total) 8 22 19
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources –1 –1 –1
4123 Non-Federal sources –13 –19 –21



4130 Offsets against gross budget authority and outlays (total) –14 –20 –22



4160 Budget authority, net (mandatory) –1 –1
4170 Outlays, net (mandatory) –6 2 –3
4180 Budget authority, net (total) –1 –1
4190 Outlays, net (total) –6 2 –3

Memorandum (non-add) entries:
5090 Unexpired unavailable balance, SOY: Offsetting collections 9 10 11
5092 Unexpired unavailable balance, EOY: Offsetting collections 10 11 11

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


2019 actual 2020 est. 2021 est.

Enacted/requested:
Budget Authority –1 –1
Outlays –6 2 –3
Legislative proposal, not subject to PAYGO:
Outlays 3
Total:
Budget Authority –1 –1
Outlays –6 2

The President's Budget proposes to transfer this account to the General Services Administration (GSA). Please consult the Office of Personnel Management section of the GSA chapter of the Appendix for more information on this account.

Flexible Benefits Plan Reserve

(Legislative proposal, not subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 024–0800–2–1–805 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0801 FSA FEDS Risk Reserve –19



0900 Total new obligations, unexpired accounts (object class 25.6) –19

Budgetary resources:
Unobligated balance:
1010 Unobligated balance transfer to other accts [047–0618] –65
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected –22
1930 Total budgetary resources available –87
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year –68

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts –19
3020 Outlays (gross) 19

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross –22
Outlays, gross:
4100 Outlays from new mandatory authority –19
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources 1
4123 Non-Federal sources 21



4130 Offsets against gross budget authority and outlays (total) 22
4170 Outlays, net (mandatory) 3
4180 Budget authority, net (total)
4190 Outlays, net (total) 3

Memorandum (non-add) entries:
5091 Unexpired unavailable balance, transfer to GSA: Offsetting collections –10
5092 Unexpired unavailable balance, EOY: Offsetting collections –10

Postal Service Retiree Health Benefits Fund

Special and Trust Fund Receipts (in millions of dollars)


Identification code 024–5391–0–2–551 2019 actual 2020 est. 2021 est.

0100 Balance, start of year 47,145 44,611 44,054
Receipts:
Current law:
1140 Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund 3,613 3,798
1140 Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund –3,613 –3,798
1140 Earnings on Investments, Postal Service Retiree Health Benefits Fund 1,230 1,155 1,030
1140 Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund –789 –789
1140 Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund 789 789



1199 Total current law receipts 1,230 1,155 1,030
Proposed:
1240 Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund –3,798
1240 Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund 2,209
1240 Postal Service Contributions for Current Workers, Postal Service Retiree Health Benefits Fund 3,798
1240 Earnings on Investments, Postal Service Retiree Health Benefits Fund –1,030
1240 Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund 789
1240 Postal Service Contributions for Benefits Paid to Retirees, Postal Service Retiree Health Benefits Fund –789



1299 Total proposed receipts 2,209 –1,030



1999 Total receipts 1,230 3,364



2000 Total: Balances and receipts 48,375 47,975 44,054
Appropriations:
Current law:
2101 Postal Service Retiree Health Benefits Fund –1,230 –1,155 –1,030
2103 Postal Service Retiree Health Benefits Fund –2,534 –2,766 –3,109



2199 Total current law appropriations –3,764 –3,921 –4,139
Proposed:
2201 Postal Service Retiree Health Benefits Fund 1,030
2203 Postal Service Retiree Health Benefits Fund 3,109



2299 Total proposed appropriations 4,139



2999 Total appropriations –3,764 –3,921



5099 Balance, end of year 44,611 44,054 44,054

Program and Financing (in millions of dollars)


Identification code 024–5391–0–2–551 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0001 Obligations to FEHB Fund 3,764 3,921 4,139



0900 Total new obligations, unexpired accounts (object class 13.0) 3,764 3,921 4,139

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 1,230 1,155 1,030
1203 Appropriation (previously unavailable)(special or trust) 2,534 2,766 3,109



1260 Appropriations, mandatory (total) 3,764 3,921 4,139
1930 Total budgetary resources available 3,764 3,921 4,139

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts 3,764 3,921 4,139
3020 Outlays (gross) –3,764 –3,921 –4,139

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 3,764 3,921 4,139
Outlays, gross:
4100 Outlays from new mandatory authority 1,230 3,921 4,139
4101 Outlays from mandatory balances 2,534



4110 Outlays, gross (total) 3,764 3,921 4,139
4180 Budget authority, net (total) 3,764 3,921 4,139
4190 Outlays, net (total) 3,764 3,921 4,139

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 47,145 44,611 42,058
5001 Total investments, EOY: Federal securities: Par value 44,611 42,058 38,949

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


2019 actual 2020 est. 2021 est.

Enacted/requested:
Budget Authority 3,764 3,921 4,139
Outlays 3,764 3,921 4,139
Legislative proposal, not subject to PAYGO:
Budget Authority –4,139
Outlays –4,139
Total:
Budget Authority 3,764 3,921
Outlays 3,764 3,921

The President's Budget proposes to transfer this account to the General Services Administration (GSA). Please consult the Office of Personnel Management section of the GSA chapter of the Appendix for more information on this account.

Postal Service Retiree Health Benefits Fund

(Legislative proposal, not subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 024–5391–2–2–551 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0001 Obligations to FEHB Fund –4,139



0900 Total new obligations, unexpired accounts (object class 13.0) –4,139

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) –1,030
1203 Appropriation (previously unavailable)(special or trust) –3,109



1260 Appropriations, mandatory (total) –4,139
1930 Total budgetary resources available –4,139

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts –4,139
3020 Outlays (gross) 4,139

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross –4,139
Outlays, gross:
4100 Outlays from new mandatory authority –4,139
4180 Budget authority, net (total) –4,139
4190 Outlays, net (total) –4,139

Memorandum (non-add) entries:
5001 Total investments, EOY: Federal securities: Par value –38,949

Revolving Fund

Program and Financing (in millions of dollars)


Identification code 024–4571–0–4–805 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0801 Human Resource Solutions 308 496 708
0802 National Background Investigations Bureau (NBIB) 1,384 1
0803 Human Resources Tools & Technology (HRTT) 81 66 76
0804 Enterprise Human Resources Integration 35 41 36
0805 USAJOBS 14
0806 Suitability Executive Agent 8 9
0807 Human Resource Line of Business (HRLoB) 3 3 3
0808 Inspector General Activities 3 3 1
0810 Credit Monitoring 85 85



0900 Total new obligations, unexpired accounts 1,828 703 918

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 1,225 1,722 1,731
1021 Recoveries of prior year unpaid obligations 220



1050 Unobligated balance (total) 1,445 1,722 1,731
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected 2,061 712 935
1801 Change in uncollected payments, Federal sources 44



1850 Spending auth from offsetting collections, mand (total) 2,105 712 935
1930 Total budgetary resources available 3,550 2,434 2,666
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 1,722 1,731 1,748

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1,217 717 708
3010 New obligations, unexpired accounts 1,828 703 918
3020 Outlays (gross) –2,108 –712 –935
3040 Recoveries of prior year unpaid obligations, unexpired –220



3050 Unpaid obligations, end of year 717 708 691
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –738 –782 –782
3070 Change in uncollected pymts, Fed sources, unexpired –44



3090 Uncollected pymts, Fed sources, end of year –782 –782 –782
Memorandum (non-add) entries:
3100 Obligated balance, start of year 479 –65 –74
3200 Obligated balance, end of year –65 –74 –91

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 2,105 712 935
Outlays, gross:
4100 Outlays from new mandatory authority 612 31 804
4101 Outlays from mandatory balances 1,496 681 131



4110 Outlays, gross (total) 2,108 712 935
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources –2,061 –712 –935
Additional offsets against gross budget authority only:
4140 Change in uncollected pymts, Fed sources, unexpired –44
4170 Outlays, net (mandatory) 47
4180 Budget authority, net (total)
4190 Outlays, net (total) 47

The President's Budget proposes to transfer this account to the General Services Administration (GSA). Please consult the Office of Personnel Management section of the GSA chapter of the Appendix for more information on this account.

Object Classification (in millions of dollars)


Identification code 024–4571–0–4–805 2019 actual 2020 est. 2021 est.

Reimbursable obligations:
Personnel compensation:
11.1 Full-time permanent 303 72 71
11.5 Other personnel compensation 26 4 4



11.9 Total personnel compensation 329 76 75
12.1 Civilian personnel benefits 106 22 24
21.0 Travel and transportation of persons 28 5 5
23.1 Rental payments to GSA 20 5 3
23.3 Communications, utilities, and miscellaneous charges 55 14 9
24.0 Printing and reproduction 1 1
25.2 Other services from non-Federal sources 1,270 569 796
26.0 Supplies and materials 4 1 1
31.0 Equipment 15 10 5



99.9 Total new obligations, unexpired accounts 1,828 703 918

Employment Summary


Identification code 024–4571–0–4–805 2019 actual 2020 est. 2021 est.

2001 Reimbursable civilian full-time equivalent employment 3,546 682 643

Revolving Fund

(Legislative proposal, not subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 024–4571–2–4–805 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0801 Human Resource Solutions –708
0803 Human Resources Tools & Technology (HRTT) –76
0804 Enterprise Human Resources Integration –36
0806 Suitability Executive Agency –9
0807 Human Resource Line of Business (HRLoB) –3
0808 Inspector General Activities –1
0810 Credit Monitoring –85



0900 Total new obligations, unexpired accounts –918

Budgetary resources:
Unobligated balance:
1010 Unobligated balance transfer to other accts [047–4615] –1,731
Budget authority:
Spending authority from offsetting collections, mandatory:
1800 Collected –935
1930 Total budgetary resources available –2,666
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year –1,748

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts –918
3020 Outlays (gross) 935
3030 Unpaid obligations transferred to other accts [047–4615] –708



3050 Unpaid obligations, end of year –691
Uncollected payments:
3080 Uncollected pymts from Fed sources transferred to other accounts 782



3090 Uncollected pymts, Fed sources, end of year 782
Memorandum (non-add) entries:
3200 Obligated balance, end of year 91

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross –935
Outlays, gross:
4100 Outlays from new mandatory authority –804
4101 Outlays from mandatory balances –131



4110 Outlays, gross (total) –935
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources 935
4180 Budget authority, net (total)
4190 Outlays, net (total)

Object Classification (in millions of dollars)


Identification code 024–4571–2–4–805 2019 actual 2020 est. 2021 est.

Reimbursable obligations:
Personnel compensation:
11.1 Full-time permanent –71
11.5 Other personnel compensation –4



11.9 Total personnel compensation –75
12.1 Civilian personnel benefits –24
21.0 Travel and transportation of persons –5
23.1 Rental payments to GSA –3
23.3 Communications, utilities, and miscellaneous charges –9
25.2 Other services from non-Federal sources –796
26.0 Supplies and materials –1
31.0 Equipment –5



99.9 Total new obligations, unexpired accounts –918

Employment Summary


Identification code 024–4571–2–4–805 2019 actual 2020 est. 2021 est.

2001 Reimbursable civilian full-time equivalent employment –643

Trust Funds

Civil Service Retirement and Disability Fund

Special and Trust Fund Receipts (in millions of dollars)


Identification code 024–8135–0–7–602 2019 actual 2020 est. 2021 est.

0100 Balance, start of year 915,326 931,785 950,940
Receipts:
Current law:
1110 Employee Contributions, Civil Service Retirement and Disability Fund 4,071 4,564 4,937
1110 District of Columbia Contributions, Civil Service Retirement and Disability Fund 29 31 31
1110 Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund 633 581 544
1140 Agency Contributions, Civil Service Retirement and Disability Fund 381 618
1140 Agency Contributions, Civil Service Retirement and Disability Fund 28,083 32,399 35,757
1140 Postal Service Agency Contributions, Civil Service Retirement and Disability Fund 47 74
1140 Postal Service Agency Contributions, Civil Service Retirement and Disability Fund 3,512 3,702 4,100
1140 Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund 1,060 1,060
1140 Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund –1,060 –1,060
1140 Postal Service Amortization Payments, Civil Service Retirement and Disability Fund 1,617 1,617
1140 Postal Service Amortization Payments, Civil Service Retirement and Disability Fund –1,617 –1,617
1140 FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund 296 237 192
1140 Treasury Interest, Civil Service Retirement and Disability Fund 25,261 25,193 24,494
1140 General Fund Payment to the Civil Service Retirement and Disability Fund 43,644 44,144 44,344
1140 Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund 39 40 42



1199 Total current law receipts 105,568 111,319 115,133
Proposed:
1210 Employee Contributions, Civil Service Retirement and Disability Fund –4,937
1210 District of Columbia Contributions, Civil Service Retirement and Disability Fund –31
1210 Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund –544
1240 Agency Contributions, Civil Service Retirement and Disability Fund –618
1240 Agency Contributions, Civil Service Retirement and Disability Fund –35,757
1240 Postal Service Agency Contributions, Civil Service Retirement and Disability Fund –74
1240 Postal Service Agency Contributions, Civil Service Retirement and Disability Fund –4,100
1240 Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund –1,060
1240 Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund 1,060
1240 Postal Service Amortization Payments, Civil Service Retirement and Disability Fund –1,617
1240 Postal Service Amortization Payments, Civil Service Retirement and Disability Fund 1,617
1240 FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund –192
1240 Treasury Interest, Civil Service Retirement and Disability Fund –24,494
1240 General Fund Payment to the Civil Service Retirement and Disability Fund –44,344
1240 Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund –42



1299 Total proposed receipts –115,133



1999 Total receipts 105,568 111,319



2000 Total: Balances and receipts 1,020,894 1,043,104 950,940
Appropriations:
Current law:
2101 Civil Service Retirement and Disability Fund –99 –113
2101 Civil Service Retirement and Disability Fund –105,468 –111,209 –115,035
2103 Civil Service Retirement and Disability Fund –4 –3
2132 Civil Service Retirement and Disability Fund 3 3
2135 Civil Service Retirement and Disability Fund 16,459 19,158 19,617



2199 Total current law appropriations –89,109 –92,164 –95,418
Proposed:
2201 Civil Service Retirement and Disability Fund 115,035
2234 Civil Service Retirement and Disability Fund –19,617



2299 Total proposed appropriations 95,418



2999 Total appropriations –89,109 –92,164



5099 Balance, end of year 931,785 950,940 950,940

Program and Financing (in millions of dollars)


Identification code 024–8135–0–7–602 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0001 Annuities 88,587 91,685 95,066
0002 Refunds and death claims 373 366 352
0003 Administration - operations 142 106
0004 Transfer to MSPB 2 2
0005 Administration - OIG 5 5



0900 Total new obligations, unexpired accounts 89,109 92,164 95,418

Budgetary resources:
Budget authority:
Appropriations, discretionary:
1101 Appropriation (special or trust) 99 113
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 105,468 111,209 115,035
1203 Appropriation (previously unavailable)(special or trust) 4 3
1232 Appropriations and/or unobligated balance of appropriations temporarily reduced –3 –3
1235 Appropriations precluded from obligation (special or trust) –16,459 –19,158 –19,617



1260 Appropriations, mandatory (total) 89,010 92,051 95,418
1900 Budget authority (total) 89,109 92,164 95,418
1930 Total budgetary resources available 89,109 92,164 95,418

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 7,685 7,940 8,178
3010 New obligations, unexpired accounts 89,109 92,164 95,418
3020 Outlays (gross) –88,854 –91,926 –95,129



3050 Unpaid obligations, end of year 7,940 8,178 8,467
Memorandum (non-add) entries:
3100 Obligated balance, start of year 7,685 7,940 8,178
3200 Obligated balance, end of year 7,940 8,178 8,467

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 99 113
Outlays, gross:
4010 Outlays from new discretionary authority 74 113
4011 Outlays from discretionary balances 23



4020 Outlays, gross (total) 97 113
Mandatory:
4090 Budget authority, gross 89,010 92,051 95,418
Outlays, gross:
4100 Outlays from new mandatory authority 81,095 83,875 86,249
4101 Outlays from mandatory balances 7,662 7,938 8,880



4110 Outlays, gross (total) 88,757 91,813 95,129
4180 Budget authority, net (total) 89,109 92,164 95,418
4190 Outlays, net (total) 88,854 91,926 95,129

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 922,994 939,703 958,611
5001 Total investments, EOY: Federal securities: Par value 939,703 958,611 978,227

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


2019 actual 2020 est. 2021 est.

Enacted/requested:
Budget Authority 89,109 92,164 95,418
Outlays 88,854 91,926 95,129
Legislative proposal, not subject to PAYGO:
Budget Authority –95,418
Outlays –95,129
Total:
Budget Authority 89,109 92,164
Outlays 88,854 91,926

The President's Budget proposes to transfer this account to the General Services Administration (GSA). Please consult the Office of Personnel Management section of the GSA chapter of the Appendix for more information on this account.

Status of Funds (in millions of dollars)


Identification code 024–8135–0–7–602 2019 actual 2020 est. 2021 est.

Unexpended balance, start of year:
0100 Balance, start of year 923,010 939,724 959,117
0298 Adjustment to reconcile to proprietary accounting –1



0999 Total balance, start of year 923,009 939,724 959,117
Cash income during the year:
Current law:
Receipts:
1110 Employee Contributions, Civil Service Retirement and Disability Fund 4,071 4,564 4,937
1110 District of Columbia Contributions, Civil Service Retirement and Disability Fund 29 31 31
1110 Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund 633 581 544
1150 FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund 296 237 192
1150 Treasury Interest, Civil Service Retirement and Disability Fund 25,261 25,193 24,494
1160 Agency Contributions, Civil Service Retirement and Disability Fund 381 618
1160 Agency Contributions, Civil Service Retirement and Disability Fund 28,083 32,399 35,757
1160 Postal Service Agency Contributions, Civil Service Retirement and Disability Fund 47 74
1160 Postal Service Agency Contributions, Civil Service Retirement and Disability Fund 3,512 3,702 4,100
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 43,644 44,144 44,344
1160 Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund 39 40 42



1199 Income under present law 105,568 111,319 115,133
Proposed:
1210 Employee Contributions, Civil Service Retirement and Disability Fund –4,937
1210 District of Columbia Contributions, Civil Service Retirement and Disability Fund –31
1210 Employee Deposits, Redeposits and Other Contributions, Civil Service Retirement and Disability Fund –544
1250 FFB, TVA, and USPS Interest, Civil Service Retirement and Disability Fund –192
1250 Treasury Interest, Civil Service Retirement and Disability Fund –24,494
Offsetting governmental receipts:
1260 Agency Contributions, Civil Service Retirement and Disability Fund –618
1260 Agency Contributions, Civil Service Retirement and Disability Fund –35,757
1260 Postal Service Agency Contributions, Civil Service Retirement and Disability Fund –74
1260 Postal Service Agency Contributions, Civil Service Retirement and Disability Fund –4,100
1260 Postal Service Supplemental Contributions, Civil Service Retirement and Disability Fund
1260 Postal Service Amortization Payments, Civil Service Retirement and Disability Fund
1260 General Fund Payment to the Civil Service Retirement and Disability Fund –44,344
1260 Re-employed Annuitants Salary Offset, Civil Service Retirement and Disability Fund –42



1299 Income proposed –115,133



1999 Total cash income 105,568 111,319
Cash outgo during year:
Current law:
2100 Civil Service Retirement and Disability Fund [Budget Acct] –88,854 –91,926 –95,129



2199 Outgo under current law –88,854 –91,926 –95,129
Proposed:
2200 Civil Service Retirement and Disability Fund 95,129



2299 Outgo under proposed legislation 95,129



2999 Total cash outgo (-) –88,854 –91,926
Surplus or deficit:
3110 Excluding interest –8,843 –6,037
3120 Interest 25,557 25,430



3199 Subtotal, surplus or deficit 16,714 19,393
3230 Civil Service Retirement and Disability Fund –8,178
3298 Adjustment to reconcile to proprietary accounting 1



3299 Total adjustments 1 –8,178



3999 Total change in fund balance 16,715 19,393 –8,178
Unexpended balance, end of year:
4100 Uninvested balance (net), end of year 21 506 950,939
4200 Civil Service Retirement and Disability Fund 939,703 958,611 978,227
4200 Civil Service Retirement and Disability Fund –978,227



4999 Total balance, end of year 939,724 959,117 950,939

Object Classification (in millions of dollars)


Identification code 024–8135–0–7–602 2019 actual 2020 est. 2021 est.

Direct obligations:
25.2 Other services from non-Federal sources 149 113
42.0 Insurance claims and indemnities 88,587 91,685 95,066
44.0 Refunds and death claims 373 366 352



99.9 Total new obligations, unexpired accounts 89,109 92,164 95,418

Civil Service Retirement and Disability Fund

(Legislative proposal, not subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 024–8135–2–7–602 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0001 Annuities –95,066
0002 Refunds and death claims –352



0900 Total new obligations, unexpired accounts –95,418

Budgetary resources:
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) –115,035
1234 Appropriations precluded from obligation 19,617



1260 Appropriations, mandatory (total) –95,418
1900 Budget authority (total) –95,418
1930 Total budgetary resources available –95,418

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts –95,418
3020 Outlays (gross) 95,129
3030 Unpaid obligations transferred to other accts [047–8583] –8,178



3050 Unpaid obligations, end of year –8,467
Memorandum (non-add) entries:
3200 Obligated balance, end of year –8,467

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross –95,418
Outlays, gross:
4100 Outlays from new mandatory authority –86,249
4101 Outlays from mandatory balances –8,880



4110 Outlays, gross (total) –95,129
4180 Budget authority, net (total) –95,418
4190 Outlays, net (total) –95,129

Memorandum (non-add) entries:
5001 Total investments, EOY: Federal securities: Par value –978,227

Object Classification (in millions of dollars)


Identification code 024–8135–2–7–602 2019 actual 2020 est. 2021 est.

Direct obligations:
42.0 Insurance claims and indemnities –95,066
44.0 Refunds and death claims –352



99.9 Total new obligations, unexpired accounts –95,418

Employees Life Insurance Fund

Program and Financing (in millions of dollars)


Identification code 024–8424–0–8–602 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0801 Insurance Payments 3,269 3,446 3,537
0804 Administration—OPM & OIG 4 4 4
0805 Administration—long term care 2 2 2



0900 Total new obligations, unexpired accounts (object class 25.2) 3,275 3,452 3,543

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 45,538 46,851 48,491
Budget authority:
Spending authority from offsetting collections, discretionary:
1700 Collected 4 4 4
Spending authority from offsetting collections, mandatory:
1800 Collected 4,538 4,833 4,850
1801 Change in uncollected payments, Federal sources 46 255 13



1850 Spending auth from offsetting collections, mand (total) 4,584 5,088 4,863
1900 Budget authority (total) 4,588 5,092 4,867
1930 Total budgetary resources available 50,126 51,943 53,358
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 46,851 48,491 49,815

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 1,033 1,050 1,148
3010 New obligations, unexpired accounts 3,275 3,452 3,543
3020 Outlays (gross) –3,258 –3,354 –3,448



3050 Unpaid obligations, end of year 1,050 1,148 1,243
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –107 –153 –408
3070 Change in uncollected pymts, Fed sources, unexpired –46 –255 –13



3090 Uncollected pymts, Fed sources, end of year –153 –408 –421
Memorandum (non-add) entries:
3100 Obligated balance, start of year 926 897 740
3200 Obligated balance, end of year 897 740 822

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



4020 Outlays, gross (total) 4 4 4
Mandatory:
4090 Budget authority, gross 4,584 5,088 4,863
Outlays, gross:
4100 Outlays from new mandatory authority 2,231 2,532 2,602
4101 Outlays from mandatory balances 1,023 818 842



4110 Outlays, gross (total) 3,254 3,350 3,444
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources –593 –585 –592
4120 Federal sources with Pay Raise Impact –10 –15
4121 Interest on Federal securities –933 –1,087 –1,012
4123 Non-Federal sources –3,016 –3,120 –3,187
4123 Non-Federal sources with Pay Raise Impact –35 –48



4130 Offsets against gross budget authority and outlays (total) –4,542 –4,837 –4,854
Additional offsets against gross budget authority only:
4140 Change in uncollected pymts, Fed sources, unexpired –46 –255 –13



4160 Budget authority, net (mandatory) –4 –4 –4
4170 Outlays, net (mandatory) –1,288 –1,487 –1,410
4180 Budget authority, net (total)
4190 Outlays, net (total) –1,284 –1,483 –1,406

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 46,616 48,199 49,682
5001 Total investments, EOY: Federal securities: Par value 48,199 49,682 51,088

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


2019 actual 2020 est. 2021 est.

Enacted/requested:
Outlays –1,284 –1,483 –1,406
Legislative proposal, not subject to PAYGO:
Outlays 1,406
Total:
Outlays –1,284 –1,483

The President's Budget proposes to transfer this account to the General Services Administration (GSA). Please consult the Office of Personnel Management section of the GSA chapter of the Appendix for more information on this account.

Employees Life Insurance Fund

(Legislative proposal, not subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 024–8424–2–8–602 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0801 Insurance Payments –3,537
0804 Administration—OPM & OIG –4
0805 Administration—long term care –2



0900 Total new obligations, unexpired accounts (object class 25.2) –3,543

Budgetary resources:
Unobligated balance:
1010 Unobligated balance transfer to other accts [047–8432] –48,491
Budget authority:
Spending authority from offsetting collections, discretionary:
1700 Collected –4
Spending authority from offsetting collections, mandatory:
1800 Collected –4,850
1801 Change in uncollected payments, Federal sources –13



1850 Spending auth from offsetting collections, mand (total) –4,863
1900 Budget authority (total) –4,867
1930 Total budgetary resources available –53,358
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year –49,815

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts –3,543
3020 Outlays (gross) 3,448
3030 Unpaid obligations transferred to other accts [047–8432] –1,148



3050 Unpaid obligations, end of year –1,243
Uncollected payments:
3070 Change in uncollected pymts, Fed sources, unexpired 13
3080 Uncollected pymts from Fed sources transferred to other accounts 408



3090 Uncollected pymts, Fed sources, end of year 421
Memorandum (non-add) entries:
3200 Obligated balance, end of year –822

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross –4
Outlays, gross:
4010 Outlays from new discretionary authority –4
Mandatory:
4090 Budget authority, gross –4,863
Outlays, gross:
4100 Outlays from new mandatory authority –2,602
4101 Outlays from mandatory balances –842



4110 Outlays, gross (total) –3,444
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources 592
4120 Federal sources with Pay Raise Impact 15
4121 Interest on Federal securities 1,012
4123 Non-Federal sources 3,187
4123 Non-Federal sources with Pay Raise Impact 48



4130 Offsets against gross budget authority and outlays (total) 4,854
Additional offsets against gross budget authority only:
4140 Change in uncollected pymts, Fed sources, unexpired 13



4160 Budget authority, net (mandatory) 4
4170 Outlays, net (mandatory) 1,410
4180 Budget authority, net (total)
4190 Outlays, net (total) 1,406

Memorandum (non-add) entries:
5001 Total investments, EOY: Federal securities: Par value –51,088

Employees and Retired Employees Health Benefits Funds

Program and Financing (in millions of dollars)


Identification code 024–9981–0–8–551 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0801 Benefit payments 55,163 57,091 58,917
0802 Payments from OPM contingency reserve 198 300 300
0803 Government payment for annuitants (1960 Act) 1 1
0804 Administration (OPM and OIG) 57 65 64
0806 Administration - dental and vision program 6 7 7



0900 Total new obligations, unexpired accounts (object class 25.6) 55,424 57,464 59,289

Budgetary resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 24,606 24,895 26,031
Budget authority:
Spending authority from offsetting collections, discretionary:
1700 Collected 58 65 64
Spending authority from offsetting collections, mandatory:
1800 Collected 55,517 58,400 60,519
1801 Change in uncollected payments, Federal sources 138 135 93



1850 Spending auth from offsetting collections, mand (total) 55,655 58,535 60,612
1900 Budget authority (total) 55,713 58,600 60,676
1930 Total budgetary resources available 80,319 83,495 86,707
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 24,895 26,031 27,418

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 4,965 5,063 5,050
3010 New obligations, unexpired accounts 55,424 57,464 59,289
3020 Outlays (gross) –55,326 –57,477 –59,323



3050 Unpaid obligations, end of year 5,063 5,050 5,016
Uncollected payments:
3060 Uncollected pymts, Fed sources, brought forward, Oct 1 –2,294 –2,432 –2,567
3070 Change in uncollected pymts, Fed sources, unexpired –138 –135 –93



3090 Uncollected pymts, Fed sources, end of year –2,432 –2,567 –2,660
Memorandum (non-add) entries:
3100 Obligated balance, start of year 2,671 2,631 2,483
3200 Obligated balance, end of year 2,631 2,483 2,356

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 58 65 64
Outlays, gross:
4010 Outlays from new discretionary authority 40 65 64
4011 Outlays from discretionary balances 15



4020 Outlays, gross (total) 55 65 64
Mandatory:
4090 Budget authority, gross 55,655 58,535 60,612
Outlays, gross:
4100 Outlays from new mandatory authority 50,362 52,031 53,899
4101 Outlays from mandatory balances 4,909 5,381 5,360



4110 Outlays, gross (total) 55,271 57,412 59,259
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal Sources [OIG] –38,375 –40,045 –41,497
4121 Interest on Federal securities –573 –587 –529
4123 Non-Federal sources –16,627 –17,833 –18,557



4130 Offsets against gross budget authority and outlays (total) –55,575 –58,465 –60,583
Additional offsets against gross budget authority only:
4140 Change in uncollected pymts, Fed sources, unexpired –138 –135 –93



4160 Budget authority, net (mandatory) –58 –65 –64
4170 Outlays, net (mandatory) –304 –1,053 –1,324
4180 Budget authority, net (total)
4190 Outlays, net (total) –249 –988 –1,260

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 27,370 27,802 30,375
5001 Total investments, EOY: Federal securities: Par value 27,802 30,375 31,904

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


2019 actual 2020 est. 2021 est.

Enacted/requested:
Outlays –249 –988 –1,260
Legislative proposal, not subject to PAYGO:
Outlays 1,260
Total:
Outlays –249 –988

The President's Budget proposes to transfer this account to the General Services Administration (GSA). Please consult the Office of Personnel Management section of the GSA chapter of the Appendix for more information on this account.

Status of Funds (in millions of dollars)


Identification code 024–9981–0–8–551 2019 actual 2020 est. 2021 est.

Unexpended balance, start of year:
0100 Balance, start of year 27,375 27,525 28,513
0298 Adjustment to reconcile to proprietary accounting –98



0999 Total balance, start of year 27,277 27,525 28,513
Cash income during the year:
Current law:
Receipts:
1130 Employees and Retired Employees Health Benefits Funds 16,627 17,833 18,557
1150 Employees and Retired Employees Health Benefits Funds 573 587 529
1160 Employees and Retired Employees Health Benefits Funds 38,375 40,045 41,497



1199 Income under present law 55,575 58,465 60,583
Proposed:
Offsetting receipts (proprietary):
1230 Employees and Retired Employees Health Benefits Funds –18,557
1250 Employees and Retired Employees Health Benefits Funds –529
Offsetting governmental receipts:
1260 Employees and Retired Employees Health Benefits Funds –41,497



1299 Income proposed –60,583



1999 Total cash income 55,575 58,465
Cash outgo during year:
Current law:
2100 Employees and Retired Employees Health Benefits Funds [Budget Acct] –55,326 –57,477 –59,323



2199 Outgo under current law –55,326 –57,477 –59,323
Proposed:
2200 Employees and Retired Employees Health Benefits Funds 59,323



2299 Outgo under proposed legislation 59,323



2999 Total cash outgo (-) –55,326 –57,477
Surplus or deficit:
3110 Excluding interest –324 401
3120 Interest 573 587



3199 Subtotal, surplus or deficit 249 988
3230 Employees and Retired Employees Health Benefits Funds –26,031
3230 Employees and Retired Employees Health Benefits Funds –5,050
3230 Employees and Retired Employees Health Benefits Funds 2,567
3298 Adjustment to reconcile to proprietary accounting –1 1



3299 Total adjustments –1 –28,513



3999 Total change in fund balance 248 988 –28,513
Unexpended balance, end of year:
4100 Uninvested balance (net), end of year –277 –1,862
4200 Employees and Retired Employees Health Benefits Funds 27,802 30,375 31,904
4200 Employees and Retired Employees Health Benefits Funds –31,904



4999 Total balance, end of year 27,525 28,513

Employees and Retired Employees Health Benefits Funds

(Legislative proposal, not subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 024–9981–2–8–551 2019 actual 2020 est. 2021 est.

Obligations by program activity:
0801 Benefit payments –58,917
0802 Payments from OPM contingency reserve –300
0803 Government payment for annuitants (1960 Act) –1
0804 Administration (OPM and OIG) –64
0806 Administration - dental and vision program –7



0900 Total new obligations, unexpired accounts (object class 25.6) –59,289

Budgetary resources:
Unobligated balance:
1010 Unobligated balance transfer to other accts [047–8433] –26,031
Budget authority:
Spending authority from offsetting collections, discretionary:
1700 Collected –64
Spending authority from offsetting collections, mandatory:
1800 Collected –60,519
1801 Change in uncollected payments, Federal sources –93



1850 Spending auth from offsetting collections, mand (total) –60,612
1900 Budget authority (total) –60,676
1930 Total budgetary resources available –86,707
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year –27,418

Change in obligated balance:
Unpaid obligations:
3010 New obligations, unexpired accounts –59,289
3020 Outlays (gross) 59,323
3030 Unpaid obligations transferred to other accts [047–8433] –5,050



3050 Unpaid obligations, end of year –5,016
Uncollected payments:
3070 Change in uncollected pymts, Fed sources, unexpired 93
3080 Uncollected pymts from Fed sources transferred to other accounts 2,567



3090 Uncollected pymts, Fed sources, end of year 2,660
Memorandum (non-add) entries:
3200 Obligated balance, end of year –2,356

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross –64
Outlays, gross:
4010 Outlays from new discretionary authority –64
Mandatory:
4090 Budget authority, gross –60,612
Outlays, gross:
4100 Outlays from new mandatory authority –53,899
4101 Outlays from mandatory balances –5,360



4110 Outlays, gross (total) –59,259
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal Sources [OIG] 41,497
4121 Interest on Federal securities 529
4123 Non-Federal sources 18,557



4130 Offsets against gross budget authority and outlays (total) 60,583
Additional offsets against gross budget authority only:
4140 Change in uncollected pymts, Fed sources, unexpired 93



4160 Budget authority, net (mandatory) 64
4170 Outlays, net (mandatory) 1,324
4180 Budget authority, net (total)
4190 Outlays, net (total) 1,260

Memorandum (non-add) entries:
5001 Total investments, EOY: Federal securities: Par value –31,904

General and Administrative Provisions

GENERAL FUND RECEIPT ACCOUNT

(in millions of dollars)


2019 actual 2020 est. 2021 est.

Offsetting receipts from the public:
024–322000 All Other General Fund Proprietary Receipts Including Budget Clearing Accounts 5 2 2
024–322000 All Other General Fund Proprietary Receipts Including Budget Clearing Accounts: Legislative proposal, not subject to PAYGO –2



General Fund Offsetting receipts from the public 5 2