9k. Appendix K FSAFEDS_Enrollment_by_Agency_04212025.pdf
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This document is a 2025 FSAFEDS (Federal Flexible Spending Account Program) Enrollment Report detailing participation rates across federal agencies. The comprehensive report covers 2,085,359 total government employees, with an overall enrollment penetration rate of 23.70%, representing 494,140 total participants. Agencies with the highest employment include Department of Veterans Affairs (381,457 employees), Department of the Army (247,884 employees), Department of the Navy (206,071 employees), and Department of Homeland Security (198,399 employees).
The enrollment breakdown shows health care and dependent care participation, with most agencies having participation rates between 20-50%. Notable statistics include Department of State Civil and Foreign Servants having a 58.29% participation rate, Federal Reserve Board at 73.18%, and U.S. International Development Finance Corporation at 95.06%. The report provides detailed enrollment metrics by agency, including total employment, percentage of government population, penetration rate, total participants, and specific health care and dependent care enrollment figures.
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2025 FSAFEDS Enrollment Report 4/20/2025
Agency Employment by
Agency % of Gov't Population
Penetration Rate
Total Participants
Health Care Dependent
Care Limited Expense
Total Accounts % of
Enrollment
ADMINISTRATIVE CONFERENCE OF THE UNITED STATES 25 3 23 - 26 0.005%
ADVISORY COUNCIL ON HISTORIC PRESERVATION 48 0.002% 29.17% 14 12 2 1 15 0.003%
AFRICAN DEVELOPMENT FOUNDATION 36 0.002% 16.67% 6 5 3 - 8 0.001%
AIR FORCE AND SPACE FORCE - ACTIVE 5,083 2,917 2,714 - 5,631 1.029%
AMERICAN BATTLE MONUMENTS COMMISSION 30 0.001% 70.00% 21 19 6 - 25 0.004%
AMERICAN INSTITUTE IN TAIWAN - - - - - 0.000%
APPALACHIAN REGIONAL COMMISSION 2 2 - - 2 0.000%
ARCHITECT OF THE CAPITOL 332 297 66 16 379 0.067%
ARCHITECTURAL AND TRANSPORTATION BARRIERS COMPLIANCE BOARD 41 0.002% 36.59% 15 14 5 - 19 0.003%
ARCTIC RESEARCH COMMISSION 2 2 1 - 3 0.000%
ARMED FORCES RETIREMENT HOME GULFPORT 301 0.014% 8.31% 25 24 3 - 27 0.005%
ARMED FORCES RETIREMENT HOME WASHINGTON 10 8 2 2 12 0.002%
ARMY - ACTIVE 4,729 2,650 2,548 - 5,198 0.957%
BARRY M GOLDWATER SCHOLARSHIP AND EXCELLENCE IN EDUCATION FOUNDATION - - - - - 0.000%
BONNEVILLE POWER ADMINISTRATION 1,035 972 150 31 1,153 0.209%
CENTRAL INTELLIGENCE AGENCY 2,334 2,153 651 48 2,852 0.472%
CHEMICAL SAFETY AND HAZARD INVESTIGATION BOARD 42 0.002% 35.71% 15 13 4 1 18 0.003%
CIVIL RIGHTS COLD CASE RECORDS REVIEW BOARD 1 1 - - 1 0.000%
COMMISSION FOR SECURITY AND COOPERATION IN EUROPE 3 3 - - 3 0.001%
COMMISSION FOR THE PRESERVATION OF AMERICA'S HERITAGE ABROAD 1 1 - - 1 0.000%
COMMISSION OF FINE ARTS 12 0.001% 58.33% 7 7 2 - 9 0.001%
COMMISSION ON CIVIL RIGHTS 43 0.002% 32.56% 14 14 2 - 16 0.003%
COMMISSION ON INTERNATIONAL RELIGIOUS FREEDOM 22 0.001% 22.73% 5 5 1 - 6 0.001%
COMMODITY FUTURES TRADING COMMISSION 705 0.034% 50.35% 355 336 93 5 434 0.072%
CONGRESSIONAL - EXECUTIVE COMMISSION ON THE PEOPLE'S REPUBLIC OF CHINA 9 9 3 - 12 0.002%
CONGRESSIONAL BUDGET OFFICE 145 126 41 6 173 0.029%
CONSUMER PRODUCT SAFETY COMMISSION 541 0.026% 32.72% 177 168 38 2 208 0.036%
CORPORATION FOR NATIONAL AND COMMUNITY SERVICE 595 0.029% 36.64% 218 195 45 6 246 0.044% COUNCIL OF THE INSPECTORS GENERAL ON INTEGRITY AND EFFICIENCY 26 24 4 1 29 0.005% COURT SERVICES AND OFFENDER SUPERVISION AGENCY 1,171 0.056% 27.58% 323 304 61 8 373 0.065%
DEFENSE NUCLEAR FACILITIES SAFETY BOARD 111 0.005% 54.05% 60 51 14 6 71 0.012%
DELTA REGIONAL AUTHORITY - - - - - 0.000%
DENALI COMMISSION 22 0.001% 27.27% 6 6 2 - 8 0.001%
DEPARTMENT OF AGRICULTURE 93,401 4.479% 22.74% 21,240 19,830 3,271 556 23,657 4.298% DEPARTMENT OF COMMERCE 47,704 2.288% 28.87% 13,772 12,694 2,755 494 15,943 2.787% DEPARTMENT OF DEFENSE AGENCIES 109,586 5.255% 33.20% 36,387 33,928 6,190 1,038 41,156 7.364%
DEPARTMENT OF EDUCATION 4,059 0.195% 35.55% 1,443 1,336 317 35 1,688 0.292%
DEPARTMENT OF ENERGY 14,762 0.708% 27.88% 4,115 3,687 803 215 4,705 0.833%
DEPARTMENT OF HEALTH AND HUMAN SERVICES 84,822 4.068% 32.20% 27,310 24,988 6,043 1,078 32,109 5.527% DEPARTMENT OF HOMELAND SECURITY 198,399 9.514% 21.20% 42,070 39,431 6,977 1,227 47,635 8.514% DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 7,827 0.375% 36.86% 2,885 2,725 511 66 3,302 0.584% DEPARTMENT OF INTERIOR 68,275 3.274% 20.93% 14,287 13,340 2,382 342 16,064 2.891% DEPARTMENT OF JUSTICE 115,976 5.561% 22.77% 26,403 24,295 6,638 583 31,516 5.343%
DEPARTMENT OF LABOR 15,016 0.720% 28.76% 4,318 4,064 757 114 4,935 0.874%
DEPARTMENT OF STATE CIVIL AND FOREIGN SERVANTS 12,301 0.590% 58.29% 7,170 6,665 1,956 173 8,794 1.451% DEPARTMENT OF THE AIR FORCE 167,559 8.035% 8.56% 14,340 13,452 1,979 337 15,768 2.902% DEPARTMENT OF THE ARMY 247,884 11.887% 12.23% 30,308 28,192 5,330 825 34,347 6.133% DEPARTMENT OF THE NAVY 206,071 9.882% 18.42% 37,952 35,280 6,796 992 43,068 7.680% DEPARTMENT OF TRANSPORTATION 54,748 2.625% 29.43% 16,112 15,269 2,627 401 18,297 3.261%
Agency Summary FSAFEDS Summary
DEPARTMENT OF TREASURY 87,676 4.204% 24.50% 21,478 19,946 2,870 865 23,681 4.347% DEPARTMENT OF VETERANS AFFAIRS 381,457 18.292% 22.59% 86,172 79,720 15,627 2,919 98,266 17.439% DEPARTMENT OF VETERANS AFFAIRS - OFFICE OF INSPECTOR GENERAL 806 0.039% 52.73% 425 404 71 12 487 0.086%
DISTRICT OF COLUMBIA COURT OF APPEALS 7 7 3 - 10 0.001%
DISTRICT OF COLUMBIA COURTS 192 183 35 3 221 0.039%
DISTRICT OF COLUMBIA SUPERIOR COURTS 76 73 11 2 86 0.015%
EASTERN REGIONAL SUPPORT CENTER 322 293 91 12 396 0.065%
ELECTION ASSISTANCE COMMISSION 31 0.001% 67.74% 21 17 5 3 25 0.004%
ENVIRONMENTAL PROTECTION AGENCY 15,058 0.722% 40.47% 6,094 5,681 1,242 160 7,083 1.233% EQUAL EMPLOYMENT OPPORTUNITY COMMISSION 2,038 0.098% 27.18% 554 513 108 22 643 0.112%
EXECUTIVE OFFICE OF THE PRESIDENT 541 471 164 24 659 0.109%
EXPORT - IMPORT BANK OF THE U.S. 441 0.021% 32.43% 143 131 26 4 161 0.029%
FEDERAL COMMUNICATIONS COMMISSION 1,490 0.071% 42.08% 627 582 92 25 699 0.127%
FEDERAL DEPOSIT INSURANCE CORPORATION 2,422 2,271 425 63 2,759 0.490%
FEDERAL ELECTION COMMISSION 322 0.015% 34.16% 110 100 21 5 126 0.022%
FEDERAL ENERGY REGULATORY COMMISSION 1,446 0.069% 45.02% 651 562 182 49 793 0.132%
FEDERAL FINANCIAL INSTITUTIONS EXAM COUNCIL 12 0.001% 58.33% 7 7 1 - 8 0.001%
FEDERAL HOUSING FINANCE AGENCY 733 0.035% 60.30% 442 419 104 6 529 0.089%
FEDERAL LABOR RELATIONS AUTHORITY 137 0.007% 36.50% 50 45 11 - 56 0.010%
FEDERAL MARITIME COMMISSION 122 0.006% 43.44% 53 49 11 2 62 0.011%
FEDERAL MEDIATION AND CONCILIATION SERVICE 222 0.011% 30.18% 67 62 12 2 76 0.014% FEDERAL MINE SAFETY AND HEALTH REVIEW COMMISSION 66 0.003% 31.82% 21 21 5 - 26 0.004%
FEDERAL PERMITTING IMPROVEMENT STEERING COUNCIL 7 7 2 - 9 0.001%
FEDERAL RESERVE BOARD 1,137 0.055% 73.18% 832 759 238 32 1,029 0.168%
FEDERAL RETIREMENT THRIFT INVESTMENT BOARD 269 0.013% 34.94% 94 84 17 3 104 0.019%
FEDERAL TRADE COMMISSION 1,137 0.055% 51.54% 586 515 206 23 744 0.119%
GALLAUDET UNIVERSITY 164 151 29 8 188 0.033%
GENERAL SERVICES ADMINISTRATION 11,498 0.551% 35.76% 4,112 3,770 863 120 4,753 0.832%
GOVERNMENT ACCOUNTABILITY OFFICE 1,549 1,409 428 51 1,888 0.313%
GOVERNMENT PUBLISHING OFFICE 1,736 0.083% 15.38% 267 247 29 10 286 0.054%
GULF COAST ECOSYSTEM RESTORATION COUNCIL 20 0.001% 35.00% 7 7 2 - 9 0.001%
HARRY S TRUMAN SCHOLARSHIP FOUNDATION 1 - - 1 1 0.000%
INSTITUTE OF MUSEUM AND LIBRARY SERVICES 88 0.004% 35.23% 31 28 8 2 38 0.006%
INTER-AMERICAN FOUNDATION 46 0.002% 28.26% 13 12 6 1 19 0.003%
INTERNATIONAL BOUNDARIES AND WATER COMMISSION 253 0.012% 13.04% 33 31 6 1 38 0.007%
INTERNATIONAL TRADE COMMISSION 402 0.019% 45.77% 184 172 37 7 216 0.037%
JAMES MADISON MEMORIAL FELLOWSHIP FOUNDATION - - - - - 0.000%
JAPAN-U.S. FRIENDSHIP COMMISSION 13 0.001% 15.38% 2 2 - - 2 0.000%
JOHN C. STENNIS CENTER FOR PUBLIC SERVICE 2 2 - - 2 0.000%
JOHN F. KENNEDY CENTER FOR PERFORMING ARTS 45 0.002% 13.33% 6 6 - - 6 0.001%
LIBRARY OF CONGRESS 958 893 173 25 1,091 0.194%
MARINE CORPS - ACTIVE 771 391 465 - 856 0.156%
MARINE MAMMAL COMMISSION 22 0.001% 9.09% 2 2 - - 2 0.000%
MEDICAID AND CHIP PAYMENT AND ACCESS COMMISSION 46 0.002% 17.39% 8 8 1 - 9 0.002%
MEDICARE PAYMENT ADVISORY COMMISSION 50 0.002% 34.00% 17 15 4 1 20 0.003%
MERIT SYSTEMS PROTECTION BOARD 219 0.011% 41.55% 91 86 19 1 106 0.018%
MID-ATLANTIC REGIONAL FINANCE OFFICE 37 31 19 1 51 0.007%
MILLENNIUM CHALLENGE CORPORATION 313 0.015% 48.24% 151 147 45 1 193 0.031%
MORRIS K. UDALL AND STEWART L. UDALL FOUNDATION 38 0.002% 13.16% 5 5 1 - 6 0.001% NATIONAL AERONAUTICS AND SPACE ADMINISTRATION 17,189 0.824% 34.21% 5,881 5,422 1,125 158 6,705 1.190% NATIONAL ARCHIVES AND RECORDS ADMINISTRATION 2,901 0.139% 18.96% 550 509 83 19 611 0.111%
NATIONAL CAPITAL PLANNING COMMISSION 40 0.002% 27.50% 11 8 4 2 14 0.002%
NATIONAL COUNCIL ON DISABILITY 16 0.001% 43.75% 7 5 1 1 7 0.001%
NATIONAL CREDIT UNION ADMINISTRATION 1,152 0.055% 48.70% 561 533 109 16 658 0.114%
NATIONAL ENDOWMENT FOR THE ARTS 160 0.008% 34.38% 55 50 14 3 67 0.011%
NATIONAL ENDOWMENT FOR THE HUMANITIES 150 0.007% 40.67% 61 58 13 1 72 0.012%
NATIONAL GALLERY OF ART 803 0.039% 25.53% 205 184 48 6 238 0.041%
NATIONAL LABOR RELATIONS BOARD 1,469 0.070% 32.68% 480 451 105 12 568 0.097%
NATIONAL MEDIATION BOARD 34 0.002% 44.12% 15 13 3 - 16 0.003%
NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION - ACTIVE 22 20 4 - 24 0.004%
NATIONAL SECURITY AGENCY 5,385 4,914 1,262 171 6,347 1.090%
NATIONAL TRANSPORTATION SAFETY BOARD 406 0.019% 43.60% 177 166 21 7 194 0.036%
NAVY - ACTIVE 3,812 2,022 2,209 - 4,231 0.771%
NORTHERN BORDER REGIONAL COMMISSION 3 3 1 - 4 0.001%
NORTHERN REGIONAL PERSONNEL CENTER 3,085 2,776 1,196 63 4,035 0.624%
NUCLEAR REGULATORY COMMISSION 3,228 0.155% 36.74% 1,186 1,120 200 36 1,356 0.240%
NUCLEAR WASTE TECHNICAL REVIEW BOARD 21 0.001% 28.57% 6 6 - - 6 0.001%
OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION 55 0.003% 43.64% 24 22 6 - 28 0.005%
OFFICE OF CONGRESSIONAL WORKPLACE RIGHTS 7 6 2 - 8 0.001%
OFFICE OF GOVERNMENT ETHICS 64 0.003% 53.13% 34 27 11 - 38 0.007%
OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION 31 0.001% 12.90% 4 4 - - 4 0.001%
OFFICE OF PERSONNEL MANAGEMENT 5,506 0.264% 15.49% 853 767 167 24 958 0.173%
OFFICE OF THE DIRECTOR OF NATIONAL INTELLIGENCE 440 403 124 17 544 0.089%
OFFICE OF THE DIRECTOR OF NATIONAL INTELLIGENCE SPECIAL HIRING PROGRAM - - - - - 0.000%
PEACE CORPS 1,028 0.049% 28.21% 290 268 70 10 348 0.059%
PENSION BENEFIT GUARANTY CORPORATION 953 0.046% 39.87% 380 346 72 15 433 0.077%
PRESIDENTIAL TRANSITION TEAM - OUTGOING 1 1 - - 1 0.000%
PRESIDIO TRUST 89 81 12 5 98 0.018%
PRIVACY AND CIVIL LIBERTIES OVERSIGHT BOARD 327 0.016% 4.89% 16 14 6 - 20 0.003%
PUBLIC BUILDINGS REFORM BOARD 17 0.001% 11.76% 2 1 1 - 2 0.000%
PUBLIC DEFENDER SERVICE FOR THE DISTRICT OF COLUMBIA 61 60 17 1 78 0.012%
PUBLIC HEALTH - ACTIVE 853 746 215 - 961 0.173%
RAILROAD RETIREMENT BOARD 892 0.043% 23.77% 212 197 23 11 231 0.043%
SECURITIES AND EXCHANGE COMMISSION 4,591 0.220% 54.45% 2,500 2,299 724 61 3,084 0.506%
SELECTIVE SERVICE SYSTEM 178 0.009% 18.54% 33 28 7 - 35 0.007%
SMALL BUSINESS ADMINISTRATION 5,249 0.252% 22.96% 1,205 1,102 143 65 1,310 0.244%
SMITHSONIAN INSTITUTION FEDERAL 3,920 0.188% 21.71% 851 806 141 19 966 0.172%
SOCIAL SECURITY ADMINISTRATION 62,297 2.987% 20.28% 12,632 11,948 2,006 256 14,210 2.556%
SOUTHEAST CRESCENT REGIONAL COMMISSION - - - - - 0.000%
SOUTHWEST BORDER REGIONAL COMMISSION - - - - - 0.000%
STATE JUSTICE INSTITUTE 117 0.006% 2.56% 3 2 2 - 4 0.001%
SURFACE TRANSPORTATION BOARD 74 66 19 6 91 0.015%
THE UNIFORMED SERVICES UNIVERSITY OF THE HEALTH SCIENCES 5,087 0.244% 6.86% 349 328 64 11 403 0.071%
THE US SEMIQUINCENTENNIAL COMMISSION 4 3 2 - 5 0.001%
U.S. ABILITY ONE COMMISSION 16 15 2 - 17 0.003%
U.S. AGENCY FOR GLOBAL MEDIA 1,504 0.072% 18.75% 282 270 41 4 315 0.057%
U.S. AGENCY FOR INTERNATIONAL DEVELOPMENT 3,653 0.175% 46.59% 1,702 1,560 571 54 2,185 0.344%
U.S. CAPITOL POLICE 421 375 123 19 517 0.085%
U.S. CHINA ECONOMIC AND SECURITY REVIEW COMMISSION 29 0.001% 3.45% 1 1 - - 1 0.000%
U.S. COAST GUARD - ACTIVE 415 310 157 - 467 0.084%
U.S. COURT OF APPEALS FOR THE ARMED FORCES 51 0.002% 21.57% 11 10 2 - 12 0.002%
U.S. COURT OF APPEALS FOR VETERANS CLAIMS 40 39 11 - 50 0.008%
U.S. HOLOCAUST MEMORIAL MUSEUM 160 0.008% 28.13% 45 44 3 1 48 0.009%
U.S. HOUSE OF REPRESENTATIVES 1,555 1,393 314 88 1,795 0.315%
U.S. INTERAGENCY COUNCIL ON HOMELESSNESS 13 0.001% 46.15% 6 5 1 - 6 0.001%
U.S. INTERNATIONAL DEVELOPMENT FINANCE CORPORATION 263 0.013% 95.06% 250 222 80 12 314 0.051%
U.S. OFFICE OF SPECIAL COUNSEL 135 0.006% 37.78% 51 43 17 1 61 0.010%
U.S. SENATE 1,322 1,189 326 59 1,574 0.268%
U.S. TAX COURT 171 0.008% 30.99% 53 48 11 3 62 0.011%
U.S. TRADE AND DEVELOPMENT AGENCY 20 17 11 - 28 0.004%
UTAH RECLAMATION MITIGATION AND CONSERVATION COMMISSION 2 2 - - 2 0.000%
WOODROW WILSON INTERNATIONAL CENTER FOR SCHOLARS 14 13 3 - 16 0.003%
Totals 2,085,359 23.70% 494,140 453,195 97,436 14,312 564,943 100.000%
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