The Office of Personnel Management's Salaries and Expenses (S&E) account finances the operating expenses necessary to carry out OPM's authorized functions and responsibilities, excluding those specifically included under the Office of the Inspector General and the Revolving Fund accounts. This account has the following three separate fund sources:

Salaries and Expenses/General Fund Appropriation

This annual appropriation pays for the operating expenses required to carry out OPM's mandated responsibilities. This primarily includes Merit Systems Oversight and Effectiveness, Employment Service, Workforce Compensation and Performance Service, Investigations Service, Workforce Relations and the Executive Resources programs.

This appropriation also finances other programs for which OPM has been assigned administrative responsibility. These include the President's Commission on White House Fellowships and parts of the Voting Rights Act program.

In addition, this appropriation funds the S&E share of agencywide Administrative Services and Executive Services.

Transfers from the Trust Funds

OPM receives from Congress an annual appropriation to pay the operating expenses associated with OPM's administration of the civil service retirement and insurance programs. In addition, this appropriation funds the Trust Funds' share of agencywide Administrative Services and Executive Services.

These funds are transferred from OPM's Civil Service Retirement and Disability Fund, Employees and Retired Employees Health Benefits Fund, and Employees Life Insurance Fund.

Advances & Reimbursements

OPM provides services, on a reimbursable basis, to other agencies when OPM possesses special skills and technical expertise that are more economical than alternative public or private sources, e.g., technical assistance on staffing and human resources management.

In addition, OPM has internal reimbursements from other OPM accounts to finance their share of agencywide Administrative Services and Executive Services and internal printing costs.