[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totals published in the Budget and examine unpublished details below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