    [Analytical Perspectives]
    [Index]
    [From the U.S. Government Printing Office, www.gpo.gov]

    [[Page 509]]

                                       INDEX

                                         A

    Abandoned mine reclamation fund, 270
    Accounting:
      Accrual, large farm corporations, 43
      Bad debts, thrifts, 43
      Depreciation, income forecast method, 43
      Inventories, cost market method, 43
      Inventories, cost method, 43
      Inventories, cost or market method, 43
      Administration tax proposals, see Chapter 3, Federal receipts.
    Agriculture, tax expenditures, 76, 84
    Airport and airway trust fund, 47
    Allowances, concept, 337
    Appropriations, budget, 333
    Assets, Federal, 15, 17-19, 29
    Assets, physical, 18, 26, 29
    Attorney payments, 45
    Authority to borrow, budget, 333
    Average-cost basis, stocks, securities, 39

                                           B

    Balance sheet, Federal, 17
    Balances of budget authority, 339
      Obligated, concept, 333
      Unobligated, concept, 333
    Bank examination fee, 46
    Baseline, see Current Services.
    Baseline, definition, 337, 339
    Basis adjustment rules under Section 1033, 44
    Basis for budget figures, 337
    Beneficiary estimates, mandatory, 210-211
    Borrowing, Federally assisted, 194, 196
    Bosnia, tax-relief for troops, 38, 47
    Breach, 339
    Brownfields, 38
    Budget, definition, 339
    Budget authority:
      Advance appropriation, 334
      Advance funding, 334
      Appropriations, 333
      Authority to borrow, 333
      Balances of, 333, 339
      Contract authority, 333
      Current or permanent, 334
      Current services:
        By agency, 231
        By function, 230
        By function and program, 232
      Definite or indefinite, 334
      Definition, 339
      Federal programs by agency and account, 385
      Forward funding, 334
      By function and program, 343
      Grants to State and local governments, 171-177
      Investment, 91
      Obligations incurred, 334, 339
      Off-budget Federal entities, 283
      Outlays, 334, 340
      Reappropriations, 334
      Relationship to outlays, 281
      Spending authority from offsetting collections, 333
      Spendout rate, 335
    Budget authority: Physical, research and development, education and
     training, see Investment.
    Budget Enforcement Act, 283
    Budget Office, Congressional, 3, 7-8
    Budget outlays:
      Comparison of actual with initial baseline estimates for
       1995, 276
      Federal programs by agency and account, 385
      Federal programs by function, 357
      By function and program, 357
      Grants to State and local governments, 167, 171-177
      Including offsetting collections from the public,
        by agency, 375
      Investment, 91
      Loan subsidies to State and local governments, 167
      Off-budget Federal entities, 283-284
      On-budget and off-budget transactions, 283
      Reconciliation of final amounts for 1995, 278-279
      Reconciliation with amounts published by Treasury for
       1995, 278
      Relationship to budget authority, 281
     Budget process:
      Calendar, 329
      Congressional action, 326
      Enforcement, 327
      Execution, 329
      Formulation, 325
     Budget receipts:
      Administration proposals, 36
      Changes in, 35
      Comparison of actual with initial baseline estimates for
        1995, 275-276
      Effect of proposals, 48
      Enacted legislation, 36
      Federal, on-budget and off-budget, 35
      Growth in, 35
      Off-budget Federal entities, 283-284
      On-budget and off-budget transactions, 283-284
      Reconciliation of final amounts for 1995, 278-279
      By source, summary, 35, 51
    Budget totals, 339
    Budget year, data for, 337
    Budgetary resources, 333

                                      C

    Calendar, budget, 329
    Cap, budget, 339
    Capital, investment, 331
    Capital spending, see Investment.
    Captive insurance companies, 42
    Carryback and carryforward rules, 40, 42
    CBO-Administration comparison:
      Inflation, 8
      Interest rates, 8
      Profits and other incomes, 8
      Real GDP, 8
      Unemployment, 8
    CBO-Administration projection comparison, 7-9
    Civil Service Retirement, employee contributions, 46
    Civil service retirement and disability trust fund, 259
    Collections:
      Governmental receipts, 331, 340
      Offsetting, credited to expenditure accounts, 332
      Offsetting collections, 331, 340
      Offsetting receipts:
        Governmental, 332
        Intragovernmental transactions, 332
        Proprietary from the public, 332
    Collections from the public, offsetting, 53
    Commerce and housing credit, tax expenditures, 77, 85
    Congressional action, 326
    Congressional Budget Office, 3-4, 7-8
    Consumer Price Index, 3
    Continuous levy, IRS, 46
    Contract authority, budget, 333
    Contributions to private foundations, 48
    Controlled corporation stock distribution, 41
    Conversions:
      C corporations to S corporations, 41
    [[Page 510]]
      Involuntary, 44
    Convertible debt, original issue discount, 38
    Corporate-owned life insurance policy loans, 38
    Coverage of the budget:
      Agencies, accounts, programs, projects and activities, 330
      Budget totals, 339
      Capital investment, 331
      Current operating expenditures, 331
      Federal government and budget totals, 330
      Functional classification, 330
      Funds, type of, 331
    Credit, Federal:
      Budgeting, 284
      Cost, estimated, 119-121
      Debt collection, 144-146
      Direct loan obligations, 149
      Direct loan subsidy rates, budget authority, loan levels, 147
      Direct loan transactions, agency or program, 154-159
      Direct loans, 335, 339
      Education loans, 130
      Export and investment credits, 128-129
      Farm loans, 124-126
      Federal Credit Reform Act of 1990, 283
      Financing account, 335
      Government risk, 119-165
      Government-sponsored enterprises, 123-125, 131-135
      Guaranteed loan commitments, 149
      Guaranteed loan subsidy rates, budget authority, loan
        levels, 148
      Guaranteed loans, 335, 339
      Housing, 133-137
      Limitations on credit loan levels, 152-153
      Liquidating accounts, 335
      Loan guarantees, 120
      Mortgages, single family, 134
      Performance measurement framework, 121-123
      Program account, 335, 339
      Reform implementation, 142
      Rural business and cooperative development loan, 126
      Rural electric and telephone loan, 126
      Small business, 127-128
      Spectrum Auction, 130
      Subsidy reestimates, 143-144
      Summary of direct loans, 149
      Summary of guaranteed loans, 149
      Terminations for default, guaranteed loan, 150-151
      Write-offs, direct loans, 150-151
    Current operating expenditures, 331
    Current services:
      Budget authority by agency, 231
      Budget authority by function, 230
      Conceptual basis for estimates, 219
      Economic assumptions, 220
      Major programmatic assumptions, 221
      Outlays by agency, 229
      Outlays by category, 227
      Outlays by function, 228
      Public physical capital, 113-114
      Receipts by source, 225
    Current year, data for, 337

                                        D

    Debt, Federal:
      Agency, 188, 190-191, 193-194
      Deficit, 187-191
      Federal borrowing and, 188-191, 196-197
      Federal deficit, 194
      Federal funds deficit, 194
      Gross Federal, 187-190
      Held by foreign residents, 196
      Held by Government accounts, 192-196
      Held by the public, 187-192, 190
      Limitations, 191-192, 194-196
      Treasury, 188, 194
      Trends, 187-188
      Trust fund surplus, 190, 194
    Debt collection, 144-146
    Debt instruments:
      Interest accrual, 40
      Interest deduction, 38
    Deductions:
      Contributions to private foundations, 48
      Dividends received, 39
      Education and training, 37
      Interest, certain debt instruments, 38
      Interest, corporate-owned life insurance policy loans, 38
      Original issue discount, convertible debt, 38
      Self-employed health insurance, 37, 46
      Tax-exempt interest expense, 39
    Deficit:
      Borrowing and repayment, 336
      Comparison of actual with initial baseline estimates for
        1995, 277
      Definition, 339
      Economic forecasts, 8-9
      Federal, 187-191
      Federal funds, as part of unified, 257
      Federal funds, financing, 194
      Off-budget Federal entities, 283-284
      On-budget and off-budget comparison, 283-284
      Outlook, 20
      Reconciliation of final amounts for 1995, 278-279
      Reduction fund, 215
      Structural vs. cyclical, 10
      Trade, 9
      Trend, 3
    Definition of budget terms, 339
    Dependent children tax credit, 36
    Depreciation, income forecast method, 43
    Diesel fuel tax, kerosene, 46
    Diesel fuel tax, refunds, 45
    Direct loan, 335, 339
    Direct loan transactions of the Federal Government, 154-159
    Direct spending, definition, 339
    Disability insurance (DI), Federal, 283
    Discretionary, appropriations, definition, 339
    Distressed area tax incentives, 38
    Dividends received deduction, 39
    Dividends received holding period, 39
    Drug control funding, Federal, 295

                                     E

    Earned income tax credit (EITC), 47
    Economic and demographic projections, 20
    Economic and social indicators, 29
    Economic assumptions:
      Administration and CBO forecasts, comparison, 4, 7
      Administration forecasts deficits, 5
      CBO-Administration projection comparison, 8-9
      Congressional Budget Office, 3-4, 7-8
      Consumer Price Index, 3, 6-7
      Current baseline, 5
      Current services, 220
      Deficit, structural vs. cyclical, 10
      Economic growth, 5
      Employment Cost Index, 4
      Fiscal bonus, 8
      Gross domestic product (GDP), 3-7
      Impact of changes, 10
      Incomes, 5-6
      Inflation, 3, 6
      Inflation and interest rates, 11-12
      Interest cost of higher Federal borrowing, 4, 12-13
      Interest rates, 5-6, 12-13
      Post-policy vs pre-policy, 8
      Real growth and employment, 5
      Recent developments, 3
      Residual, the, 6
      Rules of thumb, 12
      Savings, investment and trade balance, 9
      Sensitivity of the budget, 11
      Statistical biases, 8
      Unemployment, 6
    [[Page 511]]
      Unemployment rate, 3, 6, 12-13
    Economic forecasts, 8-9
    Economic growth, 5
    Economic projections, key assumptions, 5
    Education, training, employment and social services, tax expenditures, 80, 85
    Education and training incentive, 37
    Education capital, 26, 30
    Education loans, performance measures, 131
    Emergency spending, 339
    Employee benefit costs, 4
    Employee contributions, CSRS and FERS, 46
    Employer provided educational assistance, 48
    Employment, Federal, see Federal employees.
    Employment Cost Index, 4
    Employment opportunity, increased, 4
    Empowerment zones, 38
    Enacted legislation, 36
    Enforcement, 327
    Enterprise communities, 38
    Environmental tax, 47
    Exchanges, like-kind, 44
    Excise taxes:
      Expired trust fund:
      Airport and airway, 47
      Hazardous substance superfund, 47
      Leaking underground storage tank (LUST), 48
      Kerosene, 46
      Luxury, 46
      Oil spill, 45
      Oil spill liability, 45
      Refund, diesel fuel, 45
    Execution, budget, 329
    Executive Order 12857, see chapter 15, Review of Direct Spending and
      Receipts.
    Executive order 12858, 215
    Expatriation tax, 46
    Expired provisions:
      Trust fund excise taxes:
      Airport and airway, 47
      Hazardous substance superfund, 47
      Leaking underground storage tank, 48
      Trust fund other:
      Contributions to private foundations, 48
      Employer-provided educational assistance, 48
      Orphan drug tax credit, 48
      Research and experimentation tax credit, 48
      Targeted jobs tax credit, 48
    Export strategy, 161
    Extinguishment, gains and losses, 40
    Extraordinary dividends, 40

                                     F

    Farm corporations, accrual accounting, 43
    Federal Accounting Standards Advisory Board, 15
    Federal aid to State and local governments:
      Historical perspectives, 169-170
      Programs, 167-169
    Federal civilian employees retirement funds, 259, 264
    Federal employee pay raise, 47
    Federal employees:
      Civilian, 181
      Concept and definition, 337
      Employment in the Executive Branch, total, 179
      Executive Branch, 180-182
      Federal Workforce Restructuring Act, 179
      Judicial Branch, 181-182
      Legislative Branch, 181-182
      Military, 181-182
      Personnel compensation and benefits, 183
      Total employment, 182
    Federal employees health benefits fund, 264
    Federal Employees Retirement System, employee
      contributions, 46
    Federal employment, 337
    Federal funds, 339
      Deficit, as part of unified, 257
      Deficit, financing, 194-196
      Discussion, 255
      Income and outgo, 256-257
      Specific funds:
      Abandoned mine reclamation fund, 270
      Nuclear waste disposal fund, 271
      Overseas private investment corporation, 270
      Uranium enrichment decontamination and decommissioning fund,
        271
    Federal payments to corporations for services, 44
    Federal programs by agency and account, 385
      Agriculture, Department of, 396-405
      Allowances, 498
      Budget totals, 499
      Commerce, Department of, 406-409
      Defense, Department of - Civil, 421-423
      Defense, Department of - Military, 410-420
      Education, Department of, 424-426
      Energy, Department of, 427-429
      Environmental Protection Agency, 474-475
      Executive Office of the President, 390-391
      Federal government totals, 500
      Funds Appropriated to the President, 392-395
      General Services Administration, 476-477
      Health and Human Services, Department of, 430-434
      Housing and Urban Development, Department of, 435-438
      Interior, Department of, 439-446
      The Judiciary, 388
      Justice, Department of, 447-451
      Labor, Department of, 452-454
      Legislative Branch, 385
      National Aeronautics and Space Administration, 478-479
      Off-budget totals, 499
      Office of Personnel Management, 480
      Other Independent Agencies, 483-497
      Small Business Administration, 481
      Social Security Administration, 482
      State, Department of, 456-457
      Transportation, Department of, 458-464
      Treasury, Department of, 465-469
      Veterans Affairs, Department of, 470-473
      Federal programs by function:
      Administration of justice, 354, 368
      Agriculture, 346, 360
      Allowances, 356, 370
      Commerce and housing credit, 347, 361
      Community and regional development, 348, 363
      Education, training, employment and social services, 349, 363
      Energy, 344, 358
      General government, 354, 368
      General Science, space, and technology, 344, 358
      Health, 350, 365
      Income security, 351, 365
      International affairs, 343, 357
      Medicare, 351, 365
      National defense, 343, 357
      Natural resources and environment, 345, 359
      Net interest, 355, 370
      Social security, 352, 366
      Transportation, 348, 362
      Undistributed offsetting receipts, 356, 370
      Veterans benefits and services, 352, 367
    Financial accounting standards, 142
    Financing, means of:
      Credit financing accounts, 336, 339
      Deposit fund account balances, 336
      Exchange of cash, 337
      Exercise of monetary power, 336
    Financing account, 339
    Fiscal bonus, 8
    Fiscal year, 339
    Fixed assets, see Investment.
    Foreign military sales trust fund, 265
    Foreign oil and gas extraction income, 42
    Foreign tax credit:
      Carryback and carryforward rules, 42
    [[Page 512]]
      Interest allocation exception, 42
    Foreign trade, 9
    Foreign trusts, 47
    Formulation, 325
    Functional classification, 330
    Funds, type of, 331

                                     G

    Gain recognition:
      Controlled corporation stock, 41
      Extinguishment, 40
      Extraordinary dividends, 40
      Stocks, securities, 39
    Gambling winnings, 45
    General fund, 340
    General government, tax expenditures, 83, 85
    Generalized System of Preferences, 46
    Government risk, 119-165
    Government-sponsored enterprises, 123-125, 131-135, 196
    Grants:
      To State and local governments, 26
      By agency, 167
      By function, 171-177
      Trends, 170
    Gross domestic product (GDP), 3-7, 273
    Guaranteed loan, 335, 339
    Guaranteed loan transactions of the Federal Government, 160-163

                                     H

    Hazardous Substance Superfund Trust Fund:
      Environmental tax, 47
      Expired excise taxes, 47
    Health, tax expenditures, 81, 85
    Health spending, 21
    Highway trust fund, 257, 266

                                     I

    Income:
      Foreign oil and gas extraction, 42
      Subpart F, 42
    Income tax, tax expenditures, 61
    Individual Retirement Accounts (IRAs), 36
    Inflation, 4, 6
    Information returns, penalties, 45
    Infrastructure, see Investment.
    Insurance, Federal:
      Budgeting, 283
      Crop insurance, 140-141
      Deposit, 120, 137
      Disability (DI), Federal, 283
      Disaster, natural, 139-140
      Flood, 140
      Old-age and survivors (OASI), Federal, 283
      Pension, 139
      VA Life, 142
    Interest accrual, certain debt instruments, 40
    Interest deduction, certain debt instruments, 38
    Interest deduction, corporate-owned life insurance policy
      loans, 38
    Interest rates, 4
    Internal Revenue Service (IRS):
      Continuous levy, 46
      Penalties, information returns, 45
      Penalties, substitute returns, 45
      Reporting, attorney payments, 45
      Reporting, payments to corporations by Federal
      agencies, 44
      Tax shelter registration, 44
      User fees, 45
    Intragovernmental funds, 340
    Inventory accounting, cost or market method, 43
    Investment:
      Capital budget, 106-113
      Capital stocks (physical, research and development,
      education), 101-106
      Composition of Federal, 92-97
      Definition, 91, 97, 101
      Description, 91
      Education and training, 92, 95
      Federal capital, 107-110
      Fixed assets, 97
      National capital, 110-113, 200
      Needs assessments (references), 114-116
      Physical capital, 92, 96-97, 101-103, 105-106, 113-114
      Planning, 97
      Research and development, 92, 95, 117
    Involuntary conversion of property, 44

                                     K

    Kerosene, taxed as diesel fuel, 46

                                     L

    Laws, principal budget, 338
    Leaking underground storage tank trust fund (LUST), 48
    Legislation, enacted:
      Self-Employed Health Insurance Act, 36
      Telecommunications Act of 1996, 36
      Lending and borrowing by government-sponsored
        enterprises, 164-165
    Liabilities, Federal, 19-20, 30
    Like-kind exchanges, 44
    Limitations on Federal debt, 193
    Liquidating account, 340
    Loan asset sales, 285-292
      Budgetary scoring, 285-286
      Current program sales, 290
      Identifying future assets for sale, 288-290
      Non-performing loans, 291
      Potential, 286
      Previous, 285
      Private sector valuation, 286-287
      Unsuitable programs for, 291-292
    Loan guarantee, 335, 339
      Loan guarantees, see also Guaranteed loan.
      Loans, see Credit, Federal.
    Luxury excise tax, 46

                                     M

    Mandatory outlays, current levels, 211-212
    Mandatory spending, 340
    Mandatory Targets or Caps, 209
      Adjustments for current levels, 209
      Adjustments for Presidential proposals, 214
      Means of financing, see Financing, means of.
    Medicare:
      Actuarial balance, 25
      Hospital insurance trust fund, 258, 266
      Supplementary medical insurance trust fund, 259-260, 266-267
    Middle-class Bill of Rights, 36
    Military retirement fund, 259, 267

                                     N

    National income and product accounts, 273
    National wealth, 26-28
    Natural resources and environment, tax expenditures, 76, 84
    Nuclear waste disposal fund, 271

                                     O

    Obligated balances, 333, 339
    Obligations, 340
    Obligations incurred, 334
    Off-budget, 340
    Off-budget entities:
      Postal Service, 283
      Social Security trust funds:
      Disability insurance (DI), Federal, 283
      Old-age and survivors insurance (OASI), Federal, 283
    Offsetting collections, 331, 340
    Offsetting collections from the public, 53
    Offsetting receipts by type, 57-59
    Offsetting receipts from the public, 53
    Oil spill excise tax, 45
    [[Page 513]]
    Old-age and survivors and disability insurance (OASDI),
      Federal, 265
    Old-age and survivors insurance (OASI), Federal, 283
    Omnibus Budget Reconciliation Act, 215
    Omnibus Trade and Competitiveness Act, 9
    On-budget, 340
    On-budget and off-budget comparison, 283-284
    Original issue discount, convertible debt, 38
    Orphan drug tax credit, 48
    Outlays, 334, 340
      Current services:
        By agency, 229
        By category, 227
        By function, 228
        By function and program, 233
    Outlays, including offsetting collections from the public, 375
    Outlays to the public, 375
    Outyears, data for, 337
    Overseas private investment corporation, 270

                                     P

    Past year, data for, 337
    Pay raise, Federal employee, 47
    Pay-as-you-go (PAYGO), 340
    Penalties, information returns, 45
    Penalties, substitute returns, 45
    Pension plan simplification, 37
    Percentage depletion, 40
    Performance measurement, Federal credit, 121-123
    Performance-based organizations:
      Federal Housing Administration, 135
    Postal Service, 283
    Preferred stock as ``boot'', 40
    Preview Report:
      Discretionary Sequestration Report, 201
      Pay-as-you-go-Sequestration report, 205
      Proposals to extend and amend the BEA and other reforms to
        strengthen the Budget Process, 207
    Principal budget laws, 338
    Principal residence sale, 44
    Public enterprise funds, 340
    Puerto Rico tax credit, 41

                                     R

    Railroad retirement trust funds, 268
    Receipts:
      Current services, by source, 225
      Governmental, 331, 340
      Offsetting, 332, 340
      From the public, offsetting, 53
      By type, offsetting, 57-59
    Refund, diesel fuel tax, 45
    Registration, tax shelter, 44
    Regulations, 284
    Relationship of budget authority to outlays, 281
    Research and development, see Investment.
      Capital, 27, 31
      Investment, 117
    Research and experimentation tax credit, 48

                                     S

    Securities fees, 46
    Self-employed Health Insurance Act, 36
    Self-employed health insurance deduction, 37, 46
    Sequester, 340
    Small business, performance measures, 128
    Small business estate tax relief, 37
    Small business expensing, 37
    Social security, actuarial balance, 25
    Social security trust funds, 258, 265
      Disability insurance (DI), Federal, 283
      Old-age and survivors insurance (OASI), Federal, 283
    Special funds, 340
    Spending authority from offsetting collections, 333
    Statistical biases, 8
    Stock, controlled corporation distributions, 41
    Stock, preferred as ``boot'', 40
    Stock transfer, 41
    Stocks, securities, average-cost basis, 39
    Stocks, securities, gain recognition, 39
    Subpart F income, 42
    Subsidy, 340
    Substitute returns, penalties, 45
    Supplemental appropriation, 340
    Surplus:
      Borrowing and repayment, 336
      Definition, 340
      On-budget and off-budget comparison, 283-284
      Trust funds, 257
      T
    Targeted jobs tax credit, 48
    Tax compliance, tax-exempt entities, 47
    Tax credits:
      Dependent children, 36
      Earned income tax, 47
      Orphan drug, 48
      Research and experimentation, 48
      Targeted jobs, 48
    Tax expenditures, 284
      Agriculture, 76, 84
      Baselines, 72
      Commerce and housing credit, 77, 85
      Community and regional development, 80
      Definition, 61
      Education, training, employment, and social services, 80, 85
      Energy, 75
      Estimate interpretation, 68
      General government, 83, 85
      General science, space, and technology, 75
      Health, 81, 85
      Income security, 81
      Income tax, 61
      Interest, 83
      International affairs, 74
      National defense, 74
      Natural resources and environment, 76, 84
      Outlay equivalents, 69
      Performance measures, 73
      Present-value estimates, 68
      Social security, 83
      State and local governments, 167
      Transportation, 79
      Unified transfer tax, 83
      Veterans benefits and services, 83
    Tax proposals, see Chapter 3, Federal Receipts.
    Tax relief:
      Brownfields, 38
      Dependent children, 36
      Distressed areas, 38
      Education and training, 37
      Empowerment zones, 38
      Enterprise communities, 38
      Individual Retirement Accounts (IRAs), 36
      Middle-class Bill of Right, 36
      Pension plans, 37
      Self-employed health insurance, 37, 46
      Small business estate taxes, 37
      Small business expensing, 37
      Troops in Bosnia, 38, 47
    Tax shelter registration, 44
    Tax simplification, 48
    Tax-exempt entities, 47
    Tax-exempt interest expense, 39
    Tax-free conversions, C corporations to S corporations, 41
    Term definitions, budget, 339
    Thrift, bad debt accounting, 43
    Trade and Competitiveness Act of 1988 Omnibus, 9
    Trade promotion, 161
    Trade provisions, 46
    Trust fund excise taxes:
      Airport and airway, 47
      Hazardous substance superfund, 47
      Leaking underground storage tank, 48
    [[Page 514]]
      Oil spill liability, 45
    Trust funds:
      Deficit, as part of unified, 257
      Definition, 340
      Discussion, 255
      Income and outgo, 256-257, 261-263
      Specific funds:
        Federal civilian employees retirement funds, 259, 264
        Federal employees health benefits fund, 264
        Foreign military sales trust fund, 265
        Highway trust fund, 257, 266
      Medicare:
        Hospital insurance trust fund, 258, 266
        Supplementary medical insurance trust fund, 259-260, 266-267
      Military retirement fund, 259, 267
      Old-age survivors and disability insurance (OASI),
        Federal, 265
      Other trust funds, 269
      Railroad retirement trust funds, 268
      Unemployment insurance trust fund, 258, 268
      Veterans life insurance trust funds, 269
      Surplus, 188, 190, 194

                                     U

    Unemployment compensation, 4
    Unemployment insurance taxes, 46
    Unemployment insurance trust fund, 258, 268
    Unemployment rate, 6
    Unified transfer tax, tax expenditures, 83
    Unnecessary reports to Congress, by agency
      Administrative Conference of the U.S., 319
      Advisory Commission on Intergovernmental Affairs, 319
      Agriculture, Department of, 299-301
      All agencies, 299
      Appalachian Regional Commission, 319
      Civil Rights Commission, 319
      Commerce, Department of, 301
      Defense, Department of, 301
      Education, Department of, 301
      Energy, Department of, 302-303
      Environmental Protection Agency, 317-318
      Export-Import Bank, 319
      General Services Administration, 318
      Health and Human Services, Department of, 303-306
      Housing and Urban Development, Department of, 306
      Interior, Department of, 306-309
      International Trade Commission, 319
      Justice, Department of, 309-310
      Labor, Department of, 310-311
      National Aeronautics and Space Administration, 318-319
      National Science Foundation, 320
      Nuclear Regulatory Commission, 320
      Office of Management and Budget, 320
      Office of Personnel Management (OPM), 319
      Peace Corps, 320-321
      State, Department of, 311-314
      Transportation, Department of, 314-316
      Treasury, Department of the, 316
      United States Information Agency, 321
      United States Trade Representative, 321-322
      Veterans Affairs, Department of, 316
    Unobligated balances, 333
    Uranium enrichment decontamination and decommissioning fund, 271
    User fees, 53
      Bank examination, 46
      Discretionary, 54-55
      IRS, 45
      Mandatory, 55
      Securities, 46

                                     V

    Veterans life insurance trust funds, 269
    Veterans loans, 136
    Veterans loans, performance measures, 136