[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
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