PUBLIC BUDGET DATABASE USER'S GUIDE Budget of the United States Government Fiscal Year 1998 Prepared by: Budget Analysis Branch Office of Management and Budget February 6, 1997 Table of Contents (page numbers are omitted in this file) Contents 1. Data sources and limitations................................ a. Sources of data........................................ b. Fiscal years........................................... c. Units of measure....................................... d. Limitations............................................ e. Further information.................................... 2. Data files and file formats................................. a. Spreadsheet format..................................... b. File import format..................................... c. File names, contents, and sequence .................... d. Relational database considerations .................... 3. Categorization of budget data............................... a. Budget authority and outlays files..................... b. Receipts file.......................................... 4. Description of the fields in the outlays file............... 5. Description of the fields in the budget authority file...... 6. Description of the fields in the receipts file.............. 7. Reference tables............................................ Table 1.--Listing of Agency and Bureau codes............... Table 2.--Listing of Functions and Subfunctions............ Table 3.--Source Categories for Receipts................... PUBLIC BUDGET DATABASE USER'S GUIDE Budget of the United States Government for Fiscal Year 1998 This document describes six data files that contain an extract of the OMB budget database. These files can be used to reproduce many of the totals published in the Budget and examine unpublished details below the levels of aggregation published in the budget. These data, however, have some limitation to their scope and usefulness. The following sections describe the sources and limitations of the data. Content, format, and coding of the data files are discussed as well. 1. Data sources and limitations a. Sources of data Historical data for completed fiscal years are summarized from the financial records for the U.S. Government maintained by the Department of the Treasury. The totals are generally consistent with data published in the Monthly Treasury Statement, by the Financial Management Service of the Department of the Treasury. Differences between the Treasury publications and the Budget arise from a small number of reporting and classification corrections made subsequent to the Treasury publications. In the Analytical Perspectives volume, a chapter titled "Comparison of actual to estimated totals..." presents a reconciliation of the Budget and Treasury data for the most recently completed fiscal year. In addition, these historical records are adjusted each year to conform to the agency and account structure of the current budget. For example, data originally reported in the 1966 budget by the Department of Health, Education, and Welfare, now appear under the Department of Health and Human Services, the Department of Education, or the Social Security Administration, as appropriate. Lastly, the historical database has been updated for changes in the functional classification of accounts and the Budget Enforcement Act (BEA) categories, as well as subsequent corrections of reporting errors by agencies to the Treasury Department. Budget estimates for the current fiscal year through fiscal year 2002 are prepared by agencies, based on the definitions and guidance contained in OMB Circular A-11, "Preparation and Submission of Budget Estimates." Budget totals for these years reflect the President's fiscal policy and economic assumptions, which are extensively described in the Budget documents. The data files provide sufficient detail to produce (a) outlay totals by agency, subfunction, and Budget Enforcement Act category that are consistent with the totals presented in the 1998 Budget; (b) receipt totals by source, as shown in various published tables in the budget; and (c) the deficit (on-budget, off-budget, and unified budget basis). b. Fiscal years The data in these files are for fiscal years. Prior to 1977, the fiscal year began on July 1 and ended on June 30. For example, fiscal year 1965 began on July 1, 1964 and ended on June 30, 1965. Beginning with fiscal year 1977, the fiscal year begins on October 1 and ends on September 30. For example, fiscal year 1980 began on October 1, 1979 and ended on September 30, 1980. Fiscal year 1976 ended on June 30, 1976 and fiscal year 1977 began on October 1, 1977. The period July 1, 1976 to September 30, 1976 is called the "transition quarter" or TQ. c. Units of measure Data for budget authority, outlays, offsetting receipts, and governmental receipts are shown in thousands of dollars. For 1995 and subsequent years, the data were collected in millions of dollars and multiplied by 1,000 to maintain the same scale as exists for earlier years. d. Limitations These data files do not contain data by object classes, data for program and financing, character class (other than grants to State and local governments), personnel summaries, or credit schedules. These account-level details are based on the proposed budget only and do not include current services estimates. With few exceptions, these data present account-level details that are consistent with the account structure of the current budget. For governmental receipts and offsetting receipts, data prior to 1982 are aggregates in sufficient details to produce the published tables, but are not "true" account level details. For budget authority, no data are available prior to 1976. For outlays, data for 1962-1981 tend to be account level details. Exceptions include the Legislative Branch and Department of Defense, which are available only at a bureau-level in the earlier years. Users of these data files should be careful to review and understand the effects that these limitations may have on their analysis of budget data and trends. For example, computation of compound annual growth rates of various receipt accounts in the budget could be severely affected by the discontinuities in account-level details prior to 1982. e. Further information Readers who are not already familiar with the Federal budget should gain a familiarity with the concepts and organization of the budget before proceeding. The following documents may be helpful: Analytical Perspectives, Budget of the United States Government, Fiscal Year 1998. This document contains analyses that are designed to highlight specified program areas or provide other significant presentations of budget data that place the budget in perspective. It includes a discussion of the concepts underlying the organization of the budget and the presentation of budget data, economic assumptions underlying the budget estimates, Federal receipts and collections, including user fees and tax expenditures, Federal spending, the Budget Enforcement Act, and other topics. Two particularly useful chapters are "Budget Systems and Concepts and Glossary", which contains a discussion of budget concepts, and "Federal programs by agency and account", which contains a listing of all appropriation and fund accounts in the budget. OMB Circular A-11 provides instructions to agencies in preparing budget submissions, including details for entry into the budget database. A Citizen's Guide to the Federal Budget provides a summary of the major themes in the budget for fiscal year 1998. In addition, there is extensive literature on the Federal budget that could be usefully consulted. 2. Data files and file formats The account level data is available in spreadsheet format and file import format. a. Spreadsheet format Virtually all spreadsheet software and many other kinds of software can read the "wk1" format. Separate files for receipts, outlays, and budget authority are available in this format and are described in detail below. b. File import format This generic format is commonly used by database software, spreadsheet software, and other software products. In this format, data fields are separated by commas, text fields are contained inside double quote marks, and numerical fields do not have embedded commas. Each record is contained on a single line. These files, which have contents identical to the spreadsheet format files, are also described below. c. File names, contents, and sequence In all files, the records are sequenced by agency code, bureau code, account code, subfunction code, BEA category, Grant/Nongrant, and On- Off-budget field. The files with the account level data: OUTLAYS.WK1 Outlays and offsetting receipts, 1962-2002, in spreadsheet format. OUTLAYS.TXT Outlays and offsetting receipts, 1962-2002, in file import format RECEIPTS.WK1 Governmental receipts, 1962-2002, in spreadsheet format RECEIPTS.TXT Governmental receipts, 1962-2002, in file import format. BUD_AUTH.WK1 Budget Authority and offsetting receipts, 1976-2002, in spreadsheet format. BUD_AUTH.TXT Budget Authority and offsetting receipts, 1976-2002, in file import format. Offsetting receipts are in the budget authority files as well as the outlay files. These amounts are needed to calculate net budget authority and net outlays. d. Relational database considerations If you plan to use these data in a relational database, you should designate the following fields as "primary" to uniquely identify each row of data: agency code, bureau code, account code, subfunction code, BEA category, Grant/Nongrant, and On- Off-budget field. 3. Categorization of budget data The categorization of budget data differs slightly among receipts, outlays, and budget authority files. a. Budget authority and outlay files Account details are categorized using the following keys: Agency.--Agency codes generally correspond to the Cabinet department or independent agency with primary responsibility for the program. There are two major exceptions to this definition: (1) the Legislative Branch and the Judiciary are displayed as agencies, though they are separate branches of Government and (2) intragovernmental payments of interest to trust funds, payments of employer share of employee retirement contributions, and interest paid to the Outer Continental Shelf escrow account are classified as "undistributed offsetting receipts." The agency coding used in the data files are consistent with the tables in the budget documents that present budget authority and outlays by agency. These codes and titles differ from the "Treasury Agency" code, described below. In addition, some allowances are not distributed by agency and are given a special agency code. Bureau.--Bureaus are major subdivisions within Cabinet departments that correspond to major organizational areas. Within Cabinet departments, these major organizational areas may be called "bureaus" (e.g., the Bureau of the Census within the Commerce Department or the Bureau of Labor Statistics within the Labor Department), "services" (e.g., the Internal Revenue Service, or Secret Service within the Treasury Department or the Economic Research Service within the Agriculture Department); "offices" (e.g. Office of Postsecondary Education in the Education Department) or they may be broad budget categories (e.g., Procurement or Military Personnel in the Defense Department). Table 1 presents a listing of the agency and bureau categories used in the data files. Account.--These numbers are assigned by the Treasury Department and are used for budget presentation and financial management. In some instances, groups of small accounts (usually miscellaneous receipt accounts or miscellaneous special and trust fund accounts) have been consolidated into single accounts. Subfunction.--Accounts are categorized by the subfunctions shown in Table 2. Accounts that include multiple subfunctions are subdivided into subfunction components. Treasury Agency.--These codes are defined in the Treasury Financial Manual, Supplement to Volume I, Federal Account Symbols and Titles, which contains the titles corresponding to these codes. Budget Enforcement Act category.--The Budget Enforcement Act (the "Act") makes distinctions between mandatory and discretionary accounts for certain provisions of the Act. Accounts are categorized accordingly. Where an account includes mandatory and discretionary activities, separate lines of data, appropriately coded, will be found in the data files. The possible values this code are: Discretionary.--Discretionary spending is controlled through annual appropriations acts. The Act established spending limits for the sum of all discretionary spending and established a mechanism for sequestration of budget authority if these limits were exceeded. The accounts, or parts of accounts, identified as "discretionary" comprise discretionary spending as defined by the Act. Mandatory.--The Act requires that legislation pertaining to receipts and mandatory (or direct) spending not increase the deficit. If receipts legislation and mandatory spending legislation increase the deficit, a mechanism for sequestration of non-exempt mandatory spending takes effect. The accounts, or parts of accounts, identified as "mandatory" comprise mandatory spending as defined by the Act. Governmental receipt accounts are categorized as "governmental receipts" as described below. Net Interest.--Interest payments to and from the public and intragovernmental payments of interest, primarily to trust funds, are not included as either mandatory or discretionary spending. Readers wanting more information on this topic may refer to several chapters in the Analytical Perspectives volume. Grant/Non-grant.--Grants to state and local governments are separated from non-grant outlays, based on the definitions in OMB Circular A-11 for data section C. b. Receipts files Receipt account data are categorized as follows: Source category.--These are major categories of governmental receipts, such as individual income tax receipts or corporation income tax receipts. (See Table 3.) Source subcategory.--These present further detail within source categories. (See Table 3.) Account.--These are assigned by the Treasury Department and are used for budget presentation as well as financial management. In some instances, groups of small accounts (usually miscellaneous receipt accounts) have been consolidated into single accounts. Treasury Agency.--These codes are defined in the Treasury Financial Manual, Supplement to Volume I, Federal Account Symbols and Titles, which contains the titles corresponding to these codes. 4. Description of the fields in the outlay files The following table describes the fields of data for the account-level files. For data files in spreadsheet format, the fields are separate spreadsheet columns. For files in file import format, the fields are separated by commas, as described above. Field no. Field name Description Valid values 1 Agency code 3-digit numerical code See Table 1 (below) for Cabinet department "Agency and or independent agency Bureau Codes" 2 Agency name Agency name from Table 1 (same) (maximum: 89 characters) 3 Bureau code 2-digit numerical code for (same) Bureau within the Cabinet department or independent agency 4 Bureau name Bureau name from Table 1 (same) (maximum: 89 characters) 5 Account 4-digit code (outlays ) code or 6-digit code (offsetting receipts) 6 Account Account name name (maximum: 160 characters) 7 Treasury 2-digit numerical code for See Treasury Agency the agency, assigned by the publication code Treasury Department cited above (see above) 8 Sub- 3-digit numerical code for See Table 2, function the subfunction "Listing of code Functions and Subfunctions" 9 Sub- Subfunction title See Table 2, function (maximum: 72 characters) "Listing of title Functions and Subfunctions" 10 BEA Budget Enforcement Act "Mandatory" category category "Discretionary" "Net interest" 11 Grant/non- Identifier to indicate if "Grant" grant split the outlays are grant or "Nongrant" non-grant (applies to outlays only). 12 On- and Social security trust funds "Off-budget" off-budget and the Postal Service are "On-budget" indicator "off-budget" and all other accounts are "on-budget" 13 1962 value Actual amounts, in Outlays are thousands of dollars, for usually positive FY 1962. values. Offsetting receipts are usually negative values. 14-28 1963-1976 (same) (same) Values 29 TQ value Same for TQ (see note on (same) the "transitional quarter" above). 30-54 1977-2002 (same) (same) Values 5. Description of the fields in the budget authority file The following table describes the fields of data for the account-level files. For data files in spreadsheet format, the fields in separate spreadsheet columns. For files in file import format, the fields are separated by commas, as described above. Field no. Field name Description Valid values 1 Agency code 3-digit numerical code See Table 1 (below) for Cabinet department "Agency and or independent agency Bureau Codes" 2 Agency name Agency name from Table 1 (same) (maximum: 89 characters) 3 Bureau code 2-digit numerical code for (same) Bureau within the Cabinet department or independent agency 4 Bureau name Bureau name from Table 1 (same) (maximum: 89 characters) 5 Account 4-digit code (outlays ) code or 6-digit code (offsetting receipts) 6 Account Account name name (maximum: 160 characters) 7 Treasury 2-digit numerical code for See Treasury Agency the agency, assigned by the publication code Treasury Department cited above (see above) 8 Sub- 3-digit numerical code for See Table 2, function the subfunction "Listing of code Functions and Subfunctions" 9 Sub- Subfunction title See Table 2, function (maximum: 72 characters) "Listing of title Functions and Subfunctions" 10 BEA Budget Enforcement Act "Mandatory" category category "Discretionary" "Net interest" 11 On- and Social security trust funds "Off-budget" off-budget and the Postal Service are "On-budget" indicator "off-budget" and all other accounts are "on-budget" 12 1976 value Actual amounts, in Outlays are thousands of dollars, for usually positive FY 1976. values. Offsetting receipts are usually negative values. 13 TQ value Same for TQ (see note on (same) the "transitional quarter" above). 14-32 1977-2002 (same) (same) Values 6. Description of the fields in the receipts file The following table describes the fields of data for the account-level files. For data files in spreadsheet format, the fields in separate spreadsheet columns. For files in file import format, the fields are separated by commas, as described above. Field no. Field name Description Valid values 1 Source 3-digit code for See Table 3, category code source category below 2 Source Title for receipts source See Table 3, category category below name (maximum: 41 characters) 3 Source 2-digit code for source See table 3 subcategory subcategory code below 4 Source Title for receipts source See Table 3, subcategory subcategory below name (maximum: 35 characters) 5 Account 6-digit numerical code code for account 6 Account Account name name (maximum: 114 characters) 7 Treasury 2-digit numerical code for See Treasury publication Agency the agency, assigned by the cited above (see above) code Treasury Department 8 On- and Social security trust funds "Off-budget" off-budget and the Postal Service are "On-budget" indicator "off-budget" and all other accounts are "on-budget" 9 1962 value Actual amounts, in Receipts are thousands of dollars, usually shown as for FY 1962. positive values. 10-23 1963-1975 Same for FY 1963 (same) values through FY 1975 24 TQ value Same for TQ (see note on (same) the "transitional quarter" above). 25-end 1976-2002 Same for FY 1976 (same) values through FY 2002 7. Reference Tables The following tables present: (a) agency and bureau codes and titles used in the data files; (b) function and subfunction codes and titles; and (c) receipt source category and subcategory titles. Table 1.--Listing of Agency and Bureau Codes used in the Public Budget Database _________________________________________________________________ Agency Bureau Title _________________________________________________________________ 001 Legislative Branch 001 05 Senate 001 10 House of Representatives 001 11 Joint Items 001 12 Office of Compliance 001 13 Office of Technology Assessment 001 14 Congressional Budget Office 001 15 Architect of the Capitol 001 18 Botanic Garden 001 25 Library of Congress 001 30 Government Printing Office 001 35 General Accounting Office 001 40 United States Tax Court 001 45 Legislative Branch Boards and Commissions 001 60 John C. Stennis Center for Public Service Training and Development 002 The Judiciary 002 05 Supreme Court of the United States 002 07 United States Court of Appeals for the Federal Circuit 002 10 Court of Customs and Patent Appeals 002 15 United States Court of International Trade 002 20 Court of Claims 002 25 Courts of Appeals, District Courts, and other Judicial Services 002 26 Administrative Office of the United States Courts 002 30 Federal Judicial Center 002 34 Bicentennial Expenses, The Judiciary 002 35 Judicial Retirement Funds 002 37 National Commission on Judicial Discipline and Removal 002 39 United States Sentencing Commission 002 42 Violent Crime Reduction Programs 002 99 The Judiciary, activities 005 Department of Agriculture 005 03 Office of the Secretary 005 04 Executive Operations 005 05 Departmental Administration 005 06 Office of Communications 005 08 Office of the Inspector General 005 10 Office of the General Counsel 005 13 Economic Research Service 005 15 National Agricultural Statistics Service 005 18 Agricultural Research Service 005 20 Cooperative State Research, Education, and Extension Service 005 32 Animal and Plant Health Inspection Service 005 35 Food Safety and Inspection Service 005 37 Grain Inspection, Packers and Stockyards Administration 005 42 Agricultural Cooperative Service 005 45 Agricultural Marketing Service 005 47 Risk Management Agency 005 49 Farm Service Agency 005 53 Natural Resources Conservation Service 005 55 Rural Development 005 56 Foreign Agricultural Service 005 60 Rural Utilities Service 005 62 Farmers Home Administration 005 63 Rural Housing Service 005 64 Rural Development Administration 005 65 Rural Business - Cooperative Service 005 67 Rural Electrification Administration 005 68 Foreign Agricultural Service 005 84 Food and Consumer Service 005 96 Forest Service 006 Department of Commerce 006 05 General Administration 006 06 Economic Development Administration 006 07 Bureau of the Census 006 Department of Commerce -- continued 006 08 Economic and Statistical Analysis 006 15 Regional Development Program 006 25 International Trade Administration 006 30 Export Administration 006 40 Minority Business Development Agency 006 006 44 United States Travel and Tourism Administration 006 48 National Oceanic and Atmospheric Administration 006 51 Patent and Trademark Office 006 53 Technology Administration 006 54 National Technical Information Service 006 55 National Institute of Standards and Technology 006 60 National Telecommunications and Information Administration 007 Department of Defense--Military 007 05 Military Personnel 007 10 Operation and Maintenance 007 15 Procurement 007 20 Research, Development, Test, and Evaluation 007 25 Military Construction 007 30 Family Housing 007 37 Special Foreign Currency Program 007 40 Revolving and Management Funds 007 45 Allowances 007 55 Trust Funds 009 Department of Health and Human Services 009 10 Food and Drug Administration 009 15 Health Resources and Services Administration 009 17 Indian Health Services 009 20 Centers for Disease Control and Prevention 009 25 National Institutes of Health 009 30 Substance Abuse and Mental Health Services Administration 009 33 Agency for Health Care Policy and Research 009 35 Health Resources Administration 009 38 Health Care Financing Administration 009 70 Administration for Children and Families 009 75 Administration on Aging 009 90 Departmental Management 009 91 Program Support Center 009 92 Office of the Inspector General 010 Department of the Interior 010 04 Bureau of Land Management 010 06 Minerals Management Service 010 08 Office of Surface Mining Reclamation and Enforcement 010 10 Bureau of Reclamation 010 11 Central Utah Project 010 12 United States Geological Survey 010 14 Bureau of Mines 010 18 United States Fish and Wildlife Service 010 20 National Biological Service 010 24 National Park Service 010 76 Bureau of Indian Affairs 010 82 Insular Affairs 010 84 Departmental Management 010 85 Insular Affairs 010 86 Office of the Solicitor 010 88 Office of Inspector General 010 89 National Indian Gaming Commission 010 90 Office of Special Trustee for American Indians 010 92 National Indian Gaming Commission 011 Department of Justice 011 03 General Administration 011 04 United States Parole Commission 011 05 Legal Activities 011 06 Radiation Exposure Compensation 011 07 Interagency Law Enforcement 011 10 Federal Bureau of Investigation 011 12 Drug Enforcement Administration 011 15 Immigration and Naturalization Service 011 20 Federal Prison System 011 21 Office of Justice Programs 011 30 Violent Crime Reduction Trust Fund 012 Department of Labor 012 05 Employment and Training Administration 012 10 Office of the American Workplace 012 11 Pension and welfare benefit administration 012 12 Pension Benefit Guaranty Corporation 012 15 Employment Standards Administration 012 18 Occupational Safety and Health Administration 012 19 Mine Safety and Health Administration 012 20 Bureau of Labor Statistics 012 25 Departmental Management 014 Department of State 014 05 Administration of Foreign Affairs 014 10 International Organizations and Conferences 014 15 International Commissions 014 25 Other 015 Department of the Treasury 015 05 Departmental Offices 015 06 Violent crime reduction programs 015 07 Office of Revenue Sharing 015 08 Federal Law Enforcement Training Center 015 09 Interagency Law Enforcement 015 10 Financial Management Service 015 11 Federal Financing Bank 015 13 Bureau of Alcohol, Tobacco and Firearms 015 15 United States Customs Service 015 20 Bureau of Engraving and Printing 015 25 United States Mint 015 35 Bureau of the Public Debt 015 45 Internal Revenue Service 015 55 United States Secret Service 015 57 Comptroller of the Currency 015 58 Office of Thrift Supervision 015 60 Interest on the Public Debt 015 99 Department of the Treasury, activities 015 00 Department of the Treasury 016 Social Security Administration 00 Social Security Administration (This agency has on-budget activities only) 017 Social Security Administration 00 Social Security Administration (This agency has off-budget activities only) 018 Department of Education 018 10 Office of Elementary and Secondary Education 018 15 Office of Bilingual Education and Minority Languages Affairs 018 20 Office of Special Education and Rehabilitative Services 018 30 Office of Vocational and Adult Education 018 40 Office of Postsecondary Education 018 50 Office of Educational Research and Improvement 018 80 Departmental Management 019 Department of Energy 019 10 Atomic Energy Defense Activities 019 20 Energy Programs 019 50 Power Marketing Administration 019 60 Departmental Administration 020 Environmental Protection Agency 00 Environmental Protection Agency 021 Department of Transportation 021 04 Office of the Secretary 021 05 Federal Highway Administration 021 08 Coast Guard 021 10 National Highway Traffic Safety Administration 021 12 Federal Aviation Administration 021 15 Federal Highway Administration 021 16 Federal Railroad Administration 021 18 National Highway Traffic Safety Administration 021 25 Federal Aviation Administration 021 27 Federal Railroad Administration 021 30 Coast Guard 021 35 Maritime Administration 021 36 Federal Transit Administration 021 40 Saint Lawrence Seaway Development Corporation 021 50 Research and Special Programs Administration 021 55 Office of the Secretary 021 56 Office of Inspector General 021 61 Surface Transportation Board 021 65 Bureau of Transportation Statistics 021 70 Maritime Administration 023 General Services Administration 023 05 Real Property Activities 023 10 Supply and Technology Activities 023 15 Information Technology Service 023 30 General Activities 025 Department of Housing and Urban Development 025 02 Housing Programs 025 03 Public and Indian Housing Programs 025 04 Government National Mortgage Association 025 06 Community Planning and Development 025 09 Housing Programs 025 12 Government National Mortgage Association 025 28 Policy Development and Research 025 29 Fair Housing and Equal Opportunity 025 35 Management and Administration 026 National Aeronautics and Space Administration 00 National Aeronautics and Space Administration 027 Office of Personnel Management 00 Office of Personnel Management 028 Small Business Administration 00 Small Business Administration 029 Department of Veterans Affairs 029 15 Veterans Health Administration 029 25 Veterans Benefits Administration 029 30 Construction 029 40 Departmental Administration Other Independent Agencies 100 00 Executive Office of the President 101 00 Compensation of the President 102 00 Compensation of the President and the White House Office 104 00 Executive Residence at the White House 105 00 Official Residence of the Vice President 106 00 Special Assistance to the President and the Official Residence of the Vice President 107 00 Council of Economic Advisers 108 00 Council on Environmental Quality and Office of Environmental Quality 109 00 Executive Office of the President 110 00 Executive Office of the President 111 00 Office of Policy Development 113 00 National Security Council 114 00 National Space Council 115 00 National Critical Materials Council 116 00 Office of Administration 117 00 Office of Management and Budget 118 00 Office of National Drug Control Policy 119 00 Office of Science and Technology Policy 120 00 Office of the United States Trade Representative 121 00 Office of Telecommunications Policy 122 00 The Points of Light Foundation 123 00 White House Conference for a Drug Free America 124 00 Special Action Office for Drug Abuse Prevention 126 00 Armstrong Resolution 127 00 Office of National Service 150 00 Funds Appropriated to the President 151 00 Unanticipated Needs 154 00 Federal Drug Control Programs 156 00 International Security Assistance 157 00 Multilateral Assistance 158 00 Agency for International Development 160 00 Trade and Development Agency 162 00 Peace Corps 163 00 Overseas Private Investment Corporation 164 00 Inter-American Foundation 165 00 Special Assistance for Central America 166 00 African Development Foundation 167 00 International Commodity Agreements 169 00 International Monetary Programs 170 00 Military Sales Programs 172 00 Petroleum Reserves 173 00 Public Works Acceleration 174 00 Special Assistance for Central America 176 00 Investment in Management Improvement 201 00 Cemeterial Expenses, Army 202 00 Corps of Engineers--Civil 203 00 Ryukyu Islands, Army 204 00 Military Retirement 205 00 Education Benefits 206 00 Armed Forces Retirement Home 207 00 Forest and Wildlife Conservation, Military Reservations 208 00 The Mildred and Claude Pepper Foundation 301 00 ACTION 302 00 Administrative Conference of the United States 303 00 Advisory Commission on Conferences in Ocean Shipping 304 00 Advisory Commission on Intergovernmental Relations 305 00 Advisory Committee on Federal Pay 306 00 Advisory Council on Historic Preservation 307 00 American Battle Monuments Commission 308 00 American Revolution Bicentennial Administration 309 00 Appalachian Regional Commission 310 00 Architectural and Transportation Barriers Compliance Board 311 00 Arms Control and Disarmament Agency 312 00 Aviation Safety Commission 313 00 Barry Goldwater Scholarship and Excellence in Education Foundation 314 00 Board for International Broadcasting 315 00 Cabinet Comm. on Opportunities for Spanish 316 00 Central Intelligence Agency 318 00 Christopher Columbus Quincentennary Jubilee Commission 319 00 Citizens' Commission on Public Service and Compensation 321 00 Commission for the Preservation of America's Heritage Abroad 322 00 Commission for the Study of International Migration and Cooperative Economic Development 323 00 Commission of Fine Arts 324 00 Commission on Agricultural Workers 325 00 Commission on American Shipbuilding 326 00 Commission on Civil Rights 327 00 Commission on Education of the Deaf 329 00 Commission on Federal Paperwork 330 00 Commission on Government Procurement 331 00 Commission on National and Community Service 332 00 Commission on Highway Beautification 333 00 Commission on the Bicentennial of the U.S. Constitution 334 00 Comm. on Org. of Gov. for Conduct of Foreign Policy 335 00 Comm. on Review of Nat. Policy Toward Gambling 336 00 Commission on the Ukraine Famine 338 00 Committee for Purchase from People who are Blind or Severly Disabled 339 00 Commodity Futures Trading Commission 340 00 Community Development Credit Unions Rev. Fund 341 00 Community Services Organization 342 00 Construction Corregidor-Bataan Memorial 343 00 Consumer Product Safety Commission 344 00 Corporation for Public Broadcasting 345 00 Court of Veterans Appeals 346 00 Defense Manpower Commission 347 00 Defense Nuclear Facilities Safety Board 348 00 Delaware River Basin Commission 349 00 District of Columbia 350 00 Equal Employment Opportunity Commission 351 00 Export-Import Bank of the United States 352 00 Farm Credit Administration 353 00 Farm Credit System Assistance Board 354 00 Farm Credit System Financial Assistance Corporation 355 00 Farm Credit System Insurance Corporation 356 00 Federal Communications Commission 357 00 Federal Deposit Insurance Corporation 358 00 Savings Association Insurance 359 00 FSLIC Resolution 360 00 Federal Election Commission 361 00 Federal Emergency Management Agency 362 00 Federal Financial Institutions Examination Council Appraisal Subcommittee 364 00 Federal Housing Finance Board 365 00 Federal Labor Relations Authority 366 00 Federal Maritime Commission 367 00 Federal Mediation and Conciliation Service 368 00 Federal Mine Safety and Health Review Commission 369 00 Federal Retirement Thrift Investment Board 370 00 Federal Trade Commission 371 00 Franklin Delano Roosevelt Memorial Commission 372 00 Harry S. Truman Scholarship Foundation 373 00 Institute of American Indian and Alaska Native Culture and Arts Development 375 00 Intelligence Community Staff 376 00 Interagency Council on the Homeless 377 00 International Cultural and Trade Center Commission 378 00 International Trade Commission 379 00 Interstate Commerce Commission 380 00 Interstate Commission on the Potomac River Basin 381 00 James Madison Memorial Fellowship Foundation 382 00 Japan-United States Friendship Commission 383 00 Joint Commission on the Coinage 384 00 Joint Federal-State Land Use Planning Comm. 385 00 Legal Services Corporation 386 00 Lowell Historical Canyon District Commission 387 00 Marine Mammal Commission 388 00 Martin Luther King, Jr. Federal Holiday Commission 389 00 Merit Systems Protection Board 390 00 Motor Carrier Ratemaking Study Commission 391 00 National Afro-American History and Culture Commission 392 00 National Alcohol Fuels Commission 393 00 National Archives and Records Administration 394 00 National Capital Planning Commission 395 00 National Commission on American Indian, Alaska Native, and Native Hawaiian Housing 396 00 Nat. Comm. for Review of Federal and State Laws 397 00 National Commission on Agricultural Finance 400 00 National Commission on Libraries and Information Science 401 00 National Commission on Migrant Education 402 00 National Commission on Responsibilities for Financing Postsecondary Education 403 00 National Commission on Severely Distressed Public Housing 404 00 National Commission on Social Security 405 00 National Commission on Student Financial Assist. 406 00 National Commission on Supplies and Shortages 407 00 Nat Comm on Financing of Postsecondary Education 408 00 Nat Comm on the International Year of the Child 409 00 Nat Comm on the Observance of Inter Year of Women 410 00 National Commission on Water Quality 411 00 National Commission to Prevent Infant Mortality 412 00 National Commission on Marihuana and Drug Abuse 413 00 National Council on Disability 414 00 National Council on Public Works Improvement 415 00 National Credit Union Administration 416 00 National Economic Commission 417 00 National Endowment for the Arts 418 00 National Endowment for the Humanities 419 00 National Institute of Building Sciences 420 00 National Labor Relations Board 421 00 National Mediation Board 422 00 National Science Foundation 423 00 National Transportation Policy Study Commission 424 00 National Transportation Safety Board 425 00 National Water Commission 426 00 Native Hawaiians Study Commission 428 00 Neighborhood Reinvestment Corporation 429 00 Nuclear Regulatory Commission 430 00 Nuclear Safety Oversight Committee 431 00 Nuclear Waste Technical Review Board 432 00 Occupational Safety and Health Review Commission 434 00 Office of Government Ethics 435 00 Office of Navajo and Hopi Indian Relocation 436 00 Office of Special Counsel 437 00 Office of the Nuclear Waste Negotiator 438 00 Panama Canal Commission 440 00 Postal Service 441 00 Pres.Comm.for Study of Ethical Problems in Medicine 442 00 President's Commission on Catastrophic Nuclear Accidents 443 00 President's Commission on Pension Policy 444 00 President's Council on Youth Opportunities 445 00 Privacy Protection Study Commission 446 00 Railroad Retirement Board 447 00 Other Independent Agencies 448 00 Resolution Trust Corporation 449 00 Securities and Exchange Commission 450 00 Select Commission on Immigration & Refugee Policy 451 00 Selective Service System 452 00 Smithsonian Institution 453 00 State Justice Institute 454 00 Susquehanna River Basin Commission 455 00 Tennessee Valley Authority 456 00 United States Holocaust Memorial Council 457 00 United States Information Agency 458 00 United States Institute of Peace 459 00 United States Metric Board 460 00 United States Railway Association 462 00 United States Synthetic Fuels Corporation 463 00 Washington Metropolitan Area Transit Authority 464 00 Water Resources Council 465 00 Christopher Columbus Fellowship Foundation 466 00 Community Investment Program 467 00 Intelligence Community Management Account 468 00 FDIC Affordable Housing Program 469 00 Joint Federal-State Commission on Policies and Programs Affecting Alaska Natives 470 00 National Advisory Council on the Public Service 474 00 Institute of Museum and Library Services 475 00 Thomas Jefferson Commemoration Commission 476 00 United Mine Workers of America Benefit Funds 477 00 Emergency Loan Guarantee Board 478 00 National Council on Indian Opportunities 482 00 National Commission on Cost of Higher Education 483 00 National Commission on Financial Institutions Reform, Recovery, and Enforcement 484 00 National Commission on Independent Higher Education 485 00 Corporation for National and Community Service 486 00 United States Enrichment Corporation Fund 487 00 Morris K. Udall Scholarship and Excellence in National Environmental Policy Foundation 490 00 FDIC-Office of Inspector General 491 00 JFK Assassination Records Review Board 492 00 National Education Goals Panel 493 00 National Education Standards and Improvement Council 499 00 Ounce of Prevention Council 500 00 National Bankruptcy Review Commission 505 00 Other Commissions and Boards 506 00 River Basin Commissions 508 00 National Commission on Restructuring IRS 902 00 Undistributed Offsetting Receipts Table 2.--Listing of Functions and Subfunctions _________________________________________________________________ Function and Function and Subfunction Subfunction title code _________________________________________________________________ 050 NATIONAL DEFENSE 051 Department of Defense-Military 053 Atomic energy defense activities 054 Defense-related activities 150 INTERNATIONAL AFFAIRS 151 International development and humanitarian assistance 152 International security assistance 153 Conduct of foreign affairs 154 Foreign information and exchange activities 155 International financial programs 250 GENERAL SCIENCE, SPACE AND TECHNOLOGY 251 General science and basic research 252 Space flight, research, and supporting activities 270 ENERGY 271 Energy supply 272 Energy conservation 274 Emergency energy preparedness 276 Energy information, policy, and regulation 300 NATURAL RESOURCES AND ENVIRONMENT 301 Water resources 302 Conservation and land management 303 Recreational resources 304 Pollution control and abatement 306 Other natural resources 350 AGRICULTURE 351 Farm income stabilization 352 Agricultural research and services 370 COMMERCE AND HOUSING CREDIT 371 Mortgage credit 372 Postal service 373 Deposit insurance 376 Other advancement of commerce 400 TRANSPORTATION 401 Ground transportation 402 Air transportation 403 Water transportation 407 Other transportation 450 COMMUNITY AND REGIONAL DEVELOPMENT 451 Community development 452 Area and regional development 453 Disaster relief and insurance 500 EDUCATION, TRAINING, EMPLOYMENT AND SOCIAL SERVICES 501 Elementary, secondary, and vocational education 502 Higher education 503 Research and general education aids 504 Training and employment 505 Other labor services 506 Social services 550 HEALTH 551 Health care services 552 Health research and training 554 Consumer and occupational health and safety 570 MEDICARE 571 Medicare 600 INCOME SECURITY 601 General retirement and disability insurance (excluding social security) 602 Federal employee retirement and disability 603 Unemployment compensation 604 Housing assistance 605 Food and nutrition assistance 609 Other income security 650 SOCIAL SECURITY 651 Social security 700 VETERANS BENEFITS AND SERVICES 701 Income security for veterans 702 Veterans education, training, and rehabilitation 703 Hospital and medical care for veterans 704 Veterans housing 705 Other veterans benefits and services 750 ADMINISTRATION OF JUSTICE 751 Federal law enforcement activities 752 Federal litigative and judicial activities 753 Federal correctional activities 754 Criminal justice assistance 800 GENERAL GOVERNMENT 801 Legislative functions 802 Executive direction and management 803 Central fiscal operations 804 General property and records management 805 Central personnel management 806 General purpose fiscal assistance 808 Other general government 809 Deductions for offsetting receipts 900 NET INTEREST 901 Interest on the public debt 902 Interest received by on-budget trust funds 903 Interest received by off-budget trust funds 908 Other interest 950 UNDISTRIBUTED OFFSETTING RECEIPTS 951 Employer share, employee retirement (on-budget) 952 Employer share, employee retirement (off-budget) 953 Rents and royalties on the Outer Continental Shelf 954 Sale of major assets 959 Other undistributed offsetting receipts Table 3.--Source Categories for Receipts _________________________________________________________________ Source Source Category Subcategory Category and Subcategory Title Code Code _________________________________________________________________ 931 Individual Income Taxes 00 Individual Income Taxes 932 Corporation Income Taxes 05 Corporation Income Taxes 933 Social Insurance Taxes and Contributions 05 Employment Taxes and Contributions 10 Unemployment Insurance 15 Other Retirement Contributions 934 Excise Taxes 05 Federal Fund Excise Taxes 10 Trust Fund Excise Taxes 935 Estate and Gift Taxes 00 Estate and Gift Taxes 936 Customs Duties 00 Customs Duties and Fees 937 Misc. Governmental Receipts 00 Misc. Governmental Receipts