Required Supplementary Information
U.S. Office Of Personnel Management Combining Statement of Budgetary Resources
For the Fiscal Year Ended September 30, 2024 (In millions)
| Budgetary Resources | Retirement Program | Health Benefits Program | Life Insurance Program | Other Programs | FY 2024 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Retirement Benefits | Payment Account | Total Retirement Program | Health Benefits | Payment Account | Total Health Program | Life Insurance Benefits | Payment Account | Total Life Insurance Program | |||
| Unobligated Balance from Prior Year Budget Authority, Net | $42 | $- | $42 | $21,830 | $- | $21,830 | $50,868 | $- | $50,868 | $902 | $73,642 |
| Appropriations | 107,964 | 53,255 | 161,219 | 4,543 | 15,101 | 19,644 | - | 42 | 42 | 226 | 181,131 |
| Spending Authority from Offsetting Collections | - | - | - | 67,790 | - | 67,790 | 6,310 | - | 6,310 | 1,185 | 75,285 |
| Total Budgetary Resources | $108,006 | $53,255 | $161,261 | $94,163 | $15,101 | $109,264 | $57,178 | $42 | $57,220 | $2,313 | $330,058 |
| Status of Budgetary Resources | Retirement Program | Health Benefits Program | Life Insurance Program | Other Programs | FY 2024 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Retirement Benefits | Payment Account | Total Retirement Program | Health Benefits | Payment Account | Total Health Program | Life Insurance Benefits | Payment Account | Total Life Insurance Program | ||||
| New Obligations and Upward Adjustments[Note 11] | $108,006 | $53,255 | $161,261 | $74,152 | $15,101 | $89,253 | $3,920 | $42 | $3,962 | $1,527 | $256,003 | |
| Unobligated Balance, End of Year: | Apportioned, Unexpired Accounts | - | - | - | 967 | - | 967 | 400 | - | 400 | $470 | $1,837 |
| Exempt from Apportionment, Unexpired Accounts | - | - | - | - | - | - | - | - | - | - | - | |
| Unapportioned, Unexpired Accounts | - | - | - | 19,044 | - | 19,044 | 52,858 | - | 52,858 | 25 | 71,927 | |
| Expired, Unobligated Balance, End of Year | - | - | - | - | - | - | - | - | - | 291 | 291 | |
| Total Unobligated Balance, End of Year | - | - | - | 20,011 | - | 20,011 | 53,258 | - | 53,258 | 786 | 74,055 | |
| Total Budgetary Resources | $108,006 | $53,255 | $161,261 | $94,163 | $15,101 | $109,264 | $57,178 | $42 | $57,220 | $2,313 | $330,058 | |
| Outlays, Net | Retirement Program | Health Benefits Program | Life Insurance Program | Other Programs | FY 2024 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Retirement Benefits | Payment Account | Total Retirement Program | Health Benefits | Payment Account | Total Health Program | Life Insurance Benefits | Payment Account | Total Life Insurance Program | |||
| Outlays, Net | $107,735 | $53,255 | $160,990 | $6,322 | $15,032 | $21,354 | ($2,439) | $42 | ($2,397) | $219 | $180,166 |
| Less: Distributed Offsetting Receipts | (53,303) | - | (53,303) | (689) | - | (689) | - | - | - | - | (53,992) |
| Agency Outlays, Net | $54,432 | $53,255 | $107,687 | $5,633 | $15,032 | $20,665 | ($2,439) | $42 | ($2,397) | $219 | $126,174 |
The accompanying notes are an integral part of the financial statements.
U.S. Office Of Personnel Management Combining Statement of Budgetary Resources
For the Fiscal Year Ended September 30, 2023 (In millions)
| Budgetary Resources | Retirement Program | Health Benefits Program | Life Insurance Program | Other Programs | FY 2023 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Retirement Benefits | Payment Account | Total Retirement Program | Health Benefits | Payment Account | Total Health Program | Life Insurance Benefits | Payment Account | Total Life Insurance Program | |||
| Unobligated Balance from Prior Year Budget Authority, Net | $4 | - | $4 | $22,945 | $- | $22,945 | $49,305 | $- | $49,305 | $829 | $73,083 |
| Approptiations | 104,916 | 49,889 | 154,805 | 4,352 | 14,495 | 18,847 | - | 43 | 43 | 198 | 173,893 |
| Spending Authority from Offsetting Collections | - | - | - | 63,543 | - | 63,543 | 5,393 | - | 5,393 | 1,230 | 70,166 |
| Total Budgetary Resources | $104,920 | $49,889 | $154,809 | $90,840 | $14,495 | $105,335 | $54,698 | $43 | $54,741 | $2,257 | $317,142 |
| Status of Budgetary Resources | Retirement Program | Health Benefits Program | Life Insurance Program | Other Programs | FY 2023 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Retirement Benefits | Payment Account | Total Retirement Program | Health Benefits | Payment Account | Total Health Program | Life Insurance Benefits | Payment Account | Total Life Insurance Program | ||||
| New Obligations and Upward Adjustments[Note 11] | $104,920 | $49,889 | $154,809 | $69,081 | $14,495 | $83,576 | $3,871 | $43 | $3,914 | $1,397 | $243,696 | |
| Unobligated Balance, End of Year: | Apportioned, Unexpired Accounts | - | - | - | 2,759 | - | 2,759 | 593 | - | 593 | 538 | 3,890 |
| Exempt from Apportionment, Unexpired Accounts | - | - | - | - | - | - | - | - | - | - | - | |
| Unapportioned, Unexpired Accounts | - | - | - | 19,000 | - | 19,000 | 50,234 | - | 50,234 | 41 | 69,275 | |
| Expired, Unobligated Balance, End of Year | - | - | - | - | - | - | - | - | - | 281 | 281 | |
| Total Unobligated Balance, End of Year | - | - | - | 21,759 | - | 21,759 | 50,827 | - | 50,827 | 860 | 73,446 | |
| Total Budgetary Resources | $104,920 | $49,889 | $154,809 | $90,840 | $14,495 | $105,335 | $54,698 | $43 | $54,741 | $2,257 | $317,142 | |
| Outlays, Net | Retirement Program | Health Benefits Program | Life Insurance Program | Other Programs | FY 2023 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Retirement Benefits | Payment Account | Total Retirement Program | Health Benefits | Payment Account | Total Health Program | Life Insurance Benefits | Payment Account | Total Life Insurance Program | |||
| Outlays, Net | $104,147 | $49,889 | $154,036 | $6,035 | $14,448 | $20,483 | ($1,505) | $43 | ($1,462) | $182 | $173,239 |
| Less: Distributed Offsetting Receipts | (49,935) | - | (49,935) | (795) | - | (795) | - | - | - | - | (50,730) |
| Agency Outlays, Net | $54,212 | $49,889 | $104,101 | $5,240 | $14,448 | $19,688 | ($1,505) | $43 | ($1,462) | $182 | $122,509 |
The accompanying notes are an integral part of the financial statements.