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OPM.gov / About / 2024 Agency Financial Report / Appendices / Appendix A – Acronyms and Abbreviations
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Appendix A – Acronyms and Abbreviations

Acronyms and Abbreviations

(Unaudited – See accompanying Independent Auditors’ Report)

Acronym Definition
AIOS ARC Integrated Oracle Solution
ALIL Actuarial Life Insurance Liability
AFR Agency Financial Report
APR Annual Performance Report
ARC Administrative Resource Center
BFS Bureau of the Fiscal Service
CEAR Certificate of Excellence in Accountability Reporting
CFC Combined Federal Campaign
CFO Chief Financial Officer
CFO Act Chief Financial Officers Act of 1990
CHCO Chief Human Capital Officer
CLIA Congressional, Legislative and Intergovernmental Affairs
COFFA Council on Federal Financial Assistance
COLA Cost of Living Adjustment
CRC Community-Rated Carrier
CSRDF Civil Service Retirement and Disability Fund
CSNG Cross-Servicing Next Generation
CSRS Civil Service Retirement System
DCIA Debt Collection Improvement Act
DEIA Diversity, Equity, Inclusion, and Accessibility
DISP Debt Issuance Suspension Period
DOJ Department of Justice
DOT Department of Transportation
DQP Data Quality Plan
EEO Equal Employment Opportunity
EGWP Employer Group Waiver Plans
EPV Expected Present Value
ERM Enterprise Risk Management
ERC Experience-Rated Carriers
ESC Enterprise Service Center
FAA Federal Aviation Administration
FASAB Federal Accounting Standards Advisory Board
FBWT Fund Balance With Treasury
FEDVIP Federal Employees Dental and Vision Insurance Program
FEGLI Federal Employees Group Life Insurance
FEHB Federal Employees Health Benefits
FEHBP Federal Employees Health Benefits Program
FEIO Federal Employees Insurance Operations
FERS Federal Employees Retirement System
FERS-FRAE Federal Employees Retirement System - Further Revised Annuity Employees
FERS-RAE Federal Employees Retirement System - Revised Annuity Employees
FEVS Federal Employee Viewpoint Survey
FFB Federal Financing Bank
FFMIA Federal Financial Management Improvement Act
FISMA Federal Information Security Modernization Act of 2014
FLTCIP Federal Long-Term Care Insurance Program
FMFIA Federal Managers’ Financial Integrity Act
FPA Federal Program Agencies
FR Financial Report of the U.S. Government
FSAFEDS Federal Flexible Spending Account Program
FSEM Facilities, Security & Emergency Management
FY Fiscal Year
GAAP Generally Accepted Accounting Principles
GAO Government Accountability Office
GAS Government Account Series
GMRA Government Management Reform Act of 1994
GSA General Services Administration
GT&C General Terms and Conditions
HCDMM Human Capital Data Management and Modernization
HI Healthcare and Insurance
HMO Health Maintenance Organizations
HR Human Resources
HRS Human Resources Solutions
IAAs Interagency Agreements
IPAC Intra-Governmental Payment and Collection
IT Information Technology
JFMIP Joint Financial Management Improvement Program
MSAC Merit System Accountability and Compliance
OC Office of Communications
OCFO Office of the Chief Financial Officer
OCIO Office of the Chief Information Officer
OD Office of the Director
ODEIA Office of Diversity, Equity, Inclusion, and Accessibility
OESPIM Office of the Executive Secretariat, Privacy, and Information Management
OGC Office of the General Counsel
OGE Office of Government Ethics
OIG Office of the Inspector General
OMB U.S. Office of Management and Budget
OPEB Other Post-employment Benefits
OPIM Office of Privacy and Information Management
OPM U.S. Office of Personnel Management
OPO Office of Procurement Operations
ORB Other Retirement Benefits
OSDBU Office of Small and Disadvantaged Business Utilization
PIIA Payment Integrity Information Act
P.L. Public Law
PLUM Act Periodically Listing Updates to Management Act of 2022
PPA Plan Performance Assessment
PRHB Postretirement Health Benefits
PSHBP Postal Service Health Benefits Program
PSRA Postal Service Reform Act
PSRHBF Postal Service Retiree Health Benefits Fund
RMIC Risk Management and Internal Control Group
RS Retirement Services
SBR Statement of Budgetary Resources
S&E Salaries and Expenses
SFFAS Statement of Federal Financial Accounting Standards
SSA Social Security Administration
SSLOB Security, Suitability and Credentialing Line of Business
SuitEA Suitability Executive Agent
TOP Treasury Offset Program
Treasury Department of the Treasury
USC United States Code
USPS United States Postal Service
USSGL United States Standard General Ledger
WPI Workforce Policy and Innovation

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