Required Supplementary Information
U.S. Office Of Personnel Management Combining Statement of Budgetary Resources
As of September 30, 2023 (in millions)
| Budgetary Resources | Retirement Program | Retirement Payment Program | Health Benefits Program | Health Benefits Payment Program | Life Insurance Program | Life Insurance Payment Program | Revolving Fund Programs | Salaries and Expenses | FY 2023 |
|---|---|---|---|---|---|---|---|---|---|
| Unobligated Balance from Prior Year Budget Authority, Net | $4 | - | $22,945 | - | $49,305 | - | $435 | $394 | $73,083 |
| Approptiations | 104,916 | 49,889 | 4,352 | 14,495 | - | 43 | - | 198 | 173,893 |
| Spending Authority from Offsetting Collections | - | - | 63,543 | - | 5,393 | - | 702 | 528 | 70,166 |
| Total Budgetary Resources | $104,920 | $49,889 | $90,840 | $14,495 | $54,698 | $43 | $1,137 | $1,120 | $317,142 |
| Status of Budgetary Resources | Retirement Program | Retirement Payment Program | Health Benefits Program | Health Benefits Payment Program | Life Insurance Program | Life Insurance Payment Program | Revolving Fund Programs | Salaries and Expenses | FY 2023 | |
|---|---|---|---|---|---|---|---|---|---|---|
| New Obligations and Upward Adjustments[Note 11] | $104,920 | 49,889 | $69,081 | $14,495 | $3,871 | $43 | $628 | $769 | $243,696 | |
| Unobligated Balance, End of Year: | Apportioned, Unexpired Accounts | - | - | 2,759 | - | 593 | - | 479 | 59 | 3,890 |
| Exempt from Apportionment, Unexpired Accounts | - | - | - | - | - | - | - | - | - | |
| Unapportioned, Unexpired Accounts | - | - | 19,000 | - | 50,234 | - | 30 | 11 | 69,275 | |
| Expired, Unobligated Balance, End of Year | - | - | - | - | - | - | - | 281 | 281 | |
| Total Unobligated Balance, End of Year | - | - | 21,759 | - | 50,827 | - | 509 | 351 | 73,446 | |
| Total Budgetary Resources | $104,920 | $49,889 | $90,840 | $14,495 | $54,698 | $43 | $1,137 | $1,120 | $317,142 | |
| Outlays, Net | Retirement Program | Retirement Payment Program | Health Benefits Program | Health Benefits Payment Program | Life Insurance Program | Life Insurance Payment Program | Revolving Fund Programs | Salaries and Expenses | FY 2023 |
|---|---|---|---|---|---|---|---|---|---|
| Outlays, Net | $104,147 | 49,889 | $6,035 | $14,448 | ($1,505) | $43 | $4 | $178 | $173,239 |
| Less: Distributed Offsetting Receipts | (49,935) | - | (795) | - | - | - | - | - | (50,730) |
| Agency Outlays, Net | $54,212 | $49,889 | $5,240 | $14,448 | ($1,505) | $43 | $4 | $178 | $122,509 |
The accompanying notes are an integral part of the financial statements.
U.S. Office of Personnel Management Combining Statement of Budgetary Resources
As of September 30, 2022 (in millions)
| Budgetary Resources | Retirement Program | Retirement Payment Program | Health Benefits Program | Health Benefits Payment Program | Life Insurance Program | Life Insurance Payment Program | Revolving Fund Programs | Salaries and Expenses | FY 2022 |
|---|---|---|---|---|---|---|---|---|---|
| Unobligated Balance from Prior Year Budget Authority, Net | - | - | $25,242 | - | $48,570 | - | $406 | $406 | $74,624 |
| Approptiations | 97,214 | 46,380 | 4,151 | 13,835 | - | 43 | - | 241 | 161,864 |
| Spending Authority from Offsetting Collections | - | - | 60,064 | - | 4,898 | - | 583 | 468 | 66,013 |
| Total Budgetary Resources | $97,214 | $46,380 | $89,457 | $13,835 | $53,468 | $43 | $989 | $1,115 | $302,501 |
| Status of Budgetary Resources | Retirement Program | Retirement Payment Program | Health Benefits Program | Health Benefits Payment Program | Life Insurance Program | Life Insurance Payment Program | Revolving Fund Programs | Salaries and Expenses | FY 2022 | |
|---|---|---|---|---|---|---|---|---|---|---|
| New Obligations and Upward Adjustments [Note 11] | $97,214 | $46,380 | $66,557 | $13,835 | $4,206 | $43 | $599 | $730 | $229,564 | |
| Unobligated Balance, End of Year: | Apportioned, Unexpired Accounts | - | - | - | - | - | - | 358 | 229 | 587 |
| Exempt from Apportionment, Unexpired Accounts | - | - | - | - | - | - | - | - | - | |
| Unapportioned, Unexpired Accounts | - | - | 22,900 | - | 49,262 | - | 32 | 81 | 72,275 | |
| Expired, Unobligated Balance, End of Year | - | - | - | - | - | - | - | 75 | 75 | |
| Total Unobligated Balance, End of Year | - | - | 22,900 | - | 49,262 | - | 390 | 385 | 72,937 | |
| Total Budgetary Resources | $97,214 | $46,380 | $89,457 | $13,835 | $53,468 | $43 | $989 | $1,115 | $302,501 | |
| Outlays, Net | Retirement Program | Retirement Payment Program | Health Benefits Program | Health Benefits Payment Program | Life Insurance Program | Life Insurance Payment Program | Revolving Fund Programs | Salaries and Expenses | FY 2022 |
|---|---|---|---|---|---|---|---|---|---|
| Outlays, Net | $96,712 | 46,380 | $4,722 | $13,785 | ($1,028) | $43 | $2 | $286 | $160,902 |
| Less: Distributed Offsetting Receipts | (46,920) | - | (909) | - | - | - | - | - | (47,829) |
| Agency Outlays, Net | $49,792 | $46,380 | $3,813 | $13,785 | ($1,028) | $43 | $2 | $286 | $113,073 |
The accompanying notes are an integral part of the financial statements.