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OPM.gov / About / 2023 Agency Financial Report / Appendices / Appendix A: Acronyms and Abbreviations
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Appendix A

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
CBJ Congressional Budget Justification
CFC Combined Federal Campaign
CFO Chief Financial Officer
CFR Code of Federal Regulations
CHCO Chief Human Capital Officer
CIGIE Council of the Inspectors General on Integrity and Efficiency
CIO Chief Information Officer
CLIA Congressional, Legislative, and Intergovernmental Affairs
COLA Cost of Living Adjustment
CRC Community-Rated Carrier
CSRDF Civil Service Retirement and Disability Fund
CSRS Civil Service Retirement System
DATA Act Digital Accountability and Transparency Act
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
EHRI Enterprise Human Resources Integration
eOPF electronic Official Personnel Folder
EPV Expected Present Value
ERM Enterprise Risk Management
ES Employee Services
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
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
FFS Federal Financial System
FISMA Federal Information Security Modernization Act of 2014
FLTCIP Federal Long-Term Care Insurance Program
FMFIA Federal Managers’ Financial Integrity Act
FOIA Freedom of Information Act
FPRAC Federal Prevailing Rate Advisory Committee
FR Financial Report
FSAFEDS Federal Flexible Spending Account Program
FSEM Facilities, Security & Emergency Management
FSIO Financial Systems Integration Office
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
GTAS Government-wide Treasury Account Symbol Adjusted Trial Balance System
HCBRM Human Capital Business Reference Model
HCDMM Human Capital Data Management and Modernization
HI Healthcare and Insurance
HMO Health Maintenance Organizations
HR Human Resources
HRLOB Human Resources Line of Business
HR QSMO Human Resource Quality Service Management Office
HRS Human Resources Solutions
IAAs Interagency Agreements
IPA Independent Public Accounting (firm)
IT Information Technology
MSAC Merit System Accountability and Compliance
OBI Oracle Business Intelligence
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 Postemployment 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
PL Public Law
PRHB Postretirement Health Benefits
PSHBP Postal Service Health Benefits Program
PSRA Postal Service Reform Act
PSRHB Postal Service Retiree Health Benefits
PSRHBF Postal Service Retiree Health Benefits Fund
QSMO Quality Service Management Office
RMIC Risk Management and Internal Control Group
RS Retirement Services
SAOC Spending Authority from Offset Collections
SBR Statement of Budgetary Resources
S&E Salaries and Expenses
SES Senior Executive Service
SFFAS Statement of Federal Financial Accounting Standards
SNC Statement of Net Cost
SSCLoB Security, Suitability and Credentialing Line of Business
SuitEA Suitability Executive Agent
TJF Treasury Judgment Fund
TOP Treasury Offset Program
USC United States Code
USPS United States Postal Service
USSGL United States Standard General Ledger

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