The U.S. Office of Personnel Management (OPM) has Governmentwide
responsibility and oversight for Federal benefits administration.
These pages provide links to the Payroll Office Letters (POLs) used
for program administration to agency payroll offices. OPM ceased publication of the Payroll Office Letters on December 30, 2000. Starting with 2001, this information is now published in Benefits Administration Letters in the 300 series (i.e., the first Benefits Administration Letter providing information to agency payroll offices is BAL 01-301).