    [Public Budget Database]
    [User's Guide]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    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    totals published in the Budget and examine unpublished details below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