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2023 Agency Financial Report

This Fiscal Year (FY) 2023 Agency Financial Report (AFR), is an overview of how OPM uses it's financial resources to support the mission, services and objectives of human resource management in the Federal government.

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Appendix B

Listing of Tables

Table #	Title of Table
1	Strategic Goals
2	Position the Federal Government as a Model Employer - Performance Measure
3	Transform OPM’s Organizational Capacity and Capability to Better Serve as the Leader in Federal Human Capital Management – Performance Measure
4	Create a Human-Centered Customer Experience – Performance Measure
5	Provide Innovative and Data-Driven Solutions to Enable Agencies to Meet Their Missions innovation - Performance Measure X
6	Net Assets Available for Benefits
7	Net Cost to Provide CSRS Benefits
8	Net Cost to Provide FERS Benefits
9	Net Cost to Provide Health Benefits
10	Costs to Provide Health Benefits
11	Net Cost to Provide Life Insurance Benefits
12	Sources of Budgetary Resources
13	Obligations Incurred by Program
14	Inspector General Audit Findings
15	Fund Balance with Treasury
16	Investments, Net - Intragovernmental
17	Accounts Receivable, Net - Intragovernmental
18	Accounts Receivable, Net - With the Public
19	Federal Employee Benefits Payable
20	Reconciliation of Actuarial Liabilities
21	Pension Economic Assumptions
22	Post-Retirement Health Benefits Economic Assumptions
23	Post-Retirement Health Benefits of Assumptions
24	Life Insurance Economic Assumptions
25	Intragovernmental Liabilities
26	Liabilities Not Covered by Budgetary Resources
27	Commitments and Contingencies
28	Net Cost by Strategic Goals
29	Availability of Unobligated Balances – Retirement Program
30	Availability of Unobligated Balances – Health Benefits and Life Insurance Programs
31	Apportionment Categories of Incurred Obligations
32	Comparison of Combined Statements of Budgetary Resources to the President’s Budget
33	Undelivered Orders End of Period
34	Reclassification of Statement of Net Cost and Statement of Changes in Net Position
35	Summary of Financial Statement Audit
36	Summary of Management Assurances
37	Debt Management Activity
38	Travel Card Usage
39	Purchase Cards
40	Civil Monetary Penalty Inflation Adjustment