[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totals published in the Budget and examine unpublished details below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