    [Appendix]
    [Detailed Budget Estimates by Agency]
    [Federal Emergency Management Agency]
    [From the U.S. Government Printing Office, www.gpo.gov]

                         THE BUDGET FOR FISCAL YEAR 1999

    [[Page 901]]

                       FEDERAL EMERGENCY MANAGEMENT AGENCY

                                  Federal Funds

    General and special funds:

                                 Disaster Relief

        For necessary expenses in carrying out the Robert T. Stafford
    Disaster Relief and Emergency Assistance Act (42 U.S.C. 5121 et seq.),
    [$320,000,000] $307,745,000, and, notwithstanding 42 U.S.C. 5203, to
    remain available until expended. In addition, $2,258,485,000 shall be
    available, until expended, only to the extent an official budget request
    for a specific dollar amount, that includes designation of the entire
    amount of the request as an emergency requirement as defined in the
    Balanced Budget and Emergency Deficit Control Act of 1985, as amended,
    is transmitted by the President to Congress: Provided further, That the
    entire amount is designated by Congress as an emergency requirement
    pursuant to section 251(b)(2)(D)(i) of such Act. (Departments of
    Veterans Affairs and Housing and Urban Development, and Independent
    Agencies Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-0104-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................       4,345       3,256       1,434
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......       3,182       3,868       1,026
    22.00 New budget authority (gross)......       4,620         320         308
    22.10 Resources available from
            recoveries of prior year
            obligations.....................         411         100         100
    22.21 Unobligated balance transferred to
            other accounts..................                      -6
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       8,213       4,282       1,434
    23.95 New obligations...................      -4,345      -3,256      -1,434
    24.40 Unobligated balance available, end
            of year: Uninvested.............       3,868       1,026
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................       4,620         320         308
    40.15 Appropriation (emergency).........                               2,258
    40.60 Contingent emergency appropriation
            not available for obligations...                              -2,258
                                               ---------   ---------  ----------
    43.00   Appropriation (total)...........       4,620         320         308
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       4,620         320         308
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...       3,773       5,156       5,060
    73.10 New obligations...................       4,345       3,256       1,434
    73.20 Total outlays (gross).............      -2,551      -3,252      -2,642
    73.45 Adjustments in unexpired accounts.        -411        -100        -100
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...       5,156       5,060       3,752
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         465         128         123
    86.93 Outlays from current balances.....       2,086       3,124       2,519
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       2,551       3,252       2,642
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       4,620         320         308
    90.00 Outlays...........................       2,551       3,252       2,642
    ---------------------------------------------------------------------------

        Federal disaster assistance is a nationwide program operated
    pursuant to the Robert T. Stafford Disaster Relief and Emergency
    Assistance Act, 42 U.S.C. 5121 et seq. Supplementary assistance is
    provided to individuals and State and local governments in the event of
    a Presidentially declared emergency or major disaster. Funds may be made
    available directly to a State or local government or to other Federal
    agencies as reimbursement for expenditures in disaster relief work
    performed under this authority. In addition, a variety of other Federal
    agency assistance is coordinated under this program.

        The Administration is requesting an appropriation of $307,745,000.
    In addition, $2,258,485,000 is requested as emergency contingency funds
    for a total of $2,566,230,000, which represents the five year average
    for obligations, excluding those for the Northridge earthquake, plus
    disaster support costs.

           Status of Contingent Emergency Funding (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-0104-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    0199  Balance of contingent emergency
            funding, start of year..........
    0300  New emergency funding not
            available for obligation........                               2,258
                                               ---------   ---------  ----------
    0799  Balance of contingent emergency
            funding, end of year............                               2,258
    ---------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-0104-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............                       1           2
    11.3    Other than full-time permanent..          91          92          58
    11.5    Other personnel compensation....          26          27          11
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..         117         120          71
    12.1  Civilian personnel benefits.......          13          15          12
    13.0  Benefits for former personnel.....           6
    21.0  Travel and transportation of
            persons.........................          53          68          34
    22.0  Transportation of things..........           2           3           2
    23.1  Rental payments to GSA............           6          11           8
    23.2  Rental payments to others.........           4           5           2
    23.3  Communications, utilities, and
            miscellaneous charges...........          39          36          11
    24.0  Printing and reproduction.........           3           3           1
    25.1  Advisory and assistance services..           1           2           1
    25.2  Other services....................          96         124          44
    25.3  Purchases of goods and services
            from Government accounts........         121         120          47
    25.4  Operation and maintenance of
            facilities......................           7           5           1
    25.5  Research and development contracts           4           4           2
    25.7  Operation and maintenance of
            equipment.......................           3           3           2
    26.0  Supplies and materials............           9          14           8
    31.0  Equipment.........................          38          23           8
    32.0  Land and structures...............           1                       1
    41.0  Grants, subsidies, and
            contributions...................       3,822       2,700       1,179
                                               ---------   ---------  ----------
    99.9    Total obligations...............       4,345       3,256       1,434
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 58-0104-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......       2,746       2,187       2,187
    ---------------------------------------------------------------------------

                             Pre-Disaster Mitigation

        For necessary expenses in carrying out pre-disaster mitigation
    pursuant to 42 U.S.C. 5131 (a), (b), and (c), and 42 U.S.C. 5170(c).
    $50,000,000, to remain available until expended, of which up to five
    percent may be used for administrative expenses, including travel.

    [[Page 902]]

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-0106-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................                                  50
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                  50
    23.95 New obligations...................                                 -50
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................                                  50
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                                  50
    73.20 Total outlays (gross).............                                 -25
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...                                  25
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                                  25
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                  50
    90.00 Outlays...........................                                  25
    ---------------------------------------------------------------------------

        The Pre-Disaster Mitigation program is designed to reduce the
    existing potential of disaster costs for all levels of government and
    the local economy and to ensure that new construction and community
    growth is disaster resistant. Under this program, FEMA provides funds
    for community-identified mitigation projects that reduce the exposure to
    disaster losses, and hence reduce expenditures from the Disaster Relief
    Fund. Emphasis is placed on infrastructure protection and broad
    commitment by the community, its businesses, and its State mitigation
    goals and objectives.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-0106-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    21.0  Travel and transportation of
            persons.........................                                   3
    25.2  Other services....................                                   2
    41.0  Grants, subsidies, and
            contributions...................                                  45
                                               ---------   ---------  ----------
    99.9    Total obligations...............                                  50
    ---------------------------------------------------------------------------

                              Salaries and Expenses

        For necessary expenses, not otherwise provided for, including hire
    and purchase of motor vehicles as authorized by 31 U.S.C. 1343;
    uniforms, or allowances therefor, as authorized by 5 U.S.C. 5901-5902;
    services as authorized by 5 U.S.C. 3109, but at rates for individuals
    not to exceed the per diem rate equivalent to the rate for GS-18;
    expenses of attendance of cooperating officials and individuals at
    meetings concerned with the work of emergency preparedness;
    transportation in connection with the continuity of Government programs
    to the same extent and in the same manner as permitted the Secretary of
    a Military Department under 10 U.S.C. 2632; and not to exceed $2,500 for
    official reception and representation expenses, [$171,773,000]
    $171,138,000. (Departments of Veterans Affairs and Housing and Urban
    Development, and Independent Agencies Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-0100-0-1-999      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Response and recovery...........          40          45          44
    00.02   Preparedness, training and
              exercises.....................          36          30          23
    00.03   Fire prevention and training....           7           7           7
    00.04   Operations support..............          25          25          25
    00.05   Information technology services.          19          25          27
    00.06   Mitigation programs.............           7           7           7
    00.07   Policy and regional operations..          11          11          12
    00.08   Executive direction.............          24          26          28
                                               ---------   ---------  ----------
    00.91     Total direct program..........         169         176         173
    09.01 Reimbursable Program Activity.....           3           6           6
                                               ---------   ---------  ----------
    10.00   Total obligations...............         172         182         179
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           8           6           2
    22.00 New budget authority (gross)......         174         178         177
    22.30 Unobligated balance expiring......          -3
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         179         184         179
    23.95 New obligations...................        -172        -182        -179
    24.40 Unobligated balance available, end
            of year: Uninvested.............           6           2
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         171         172         171
          Permanent:

            Spending authority from
                offsetting collections:
              Offsetting collections (cash):
    68.00       Spending authority from
                  offsetting collections,
                  defense programs..........           3           4           4
    68.00       Spending authority from
                  offsetting collections,
                  non-defense programs......                       2           2
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total)...................           3           6           6
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         174         178         177
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...          61          24          25
    73.10 New obligations...................         172         182         179
    73.20 Total outlays (gross).............        -211        -181        -178
    73.40 Adjustments in expired accounts...           2
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...          24          25          26
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         154         146         145
    86.93 Outlays from current balances.....          54          29          27
    86.97 Outlays from new permanent
            authority.......................           3           6           6
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         211         181         178
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -3          -6          -6
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         171         172         171
    90.00 Outlays...........................         208         175         172
    ---------------------------------------------------------------------------

        Program support.--This activity provides the necessary resources to
    administer the Federal Emergency Management Agency's (the Agency)
    various programs at headquarters and in the regions.

        Executive direction.--This activity provides for the general
    management and administration of the Agency in legal affairs,
    congressional and governmental affairs, media affairs, financial
    management, and personnel, as well as the management of the Agency's
    national security program.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-0100-0-1-999      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         108         104         103
    11.3      Other than full-time permanent           1           5           3
    11.5      Other personnel compensation..           4           2           2
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         113         111         108
    12.1    Civilian personnel benefits.....          21          23          23
    21.0    Travel and transportation of
              persons.......................           4           4           4
    23.1    Rental payments to GSA..........           9           9           8

    [[Page 903]]

    23.2    Rental payments to others.......                       1           1
    23.3    Communications, utilities, and
              miscellaneous charges.........           4           4           4
    25.2    Other services..................           7           7           8
    25.3    Purchases of goods and services
              from Government accounts......           3          12          12
    25.7    Operation and maintenance of
              equipment.....................           1
    26.0    Supplies and materials..........           2           2           2
    31.0    Equipment.......................           5           3           3
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         169         176         173
    99.0  Reimbursable obligations..........           3           6           6
                                               ---------   ---------  ----------
    99.9    Total obligations...............         172         182         179
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 58-0100-0-1-999      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......       2,003       1,944       1,838
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......          38          50          57
    ---------------------------------------------------------------------------

                  Emergency Management Planning and Assistance

        For necessary expenses, not otherwise provided for, to carry out
    activities under the National Flood Insurance Act of 1968, as amended,
    and the Flood Disaster Protection Act of 1973, as amended (42 U.S.C.
    4001 et seq.), the Robert T. Stafford Disaster Relief and Emergency
    Assistance Act (42 U.S.C. 5121 et seq.), the Earthquake Hazards
    Reduction Act of 1977, as amended (42 U.S.C. 7701 et seq.), the Federal
    Fire Prevention and Control Act of 1974, as amended (15 U.S.C. 2201 et
    seq.), the Defense Production Act of 1950, as amended (50 U.S.C. App.
    2061 et seq.), sections 107 and 303 of the National Security Act of
    1947, as amended (50 U.S.C. 404-405), and Reorganization Plan No. 3 of
    1978, [$243,546,000: Provided, That for purposes of pre-disaster
    mitigation pursuant to 42 U.S.C. 5131(b) and (c) and 42 U.S.C. 5196(e)
    and (i), $30,000,000 of the funds made available under this heading
    shall be available until expended for project grants: Provided further,
    That the Director of the Federal Emergency Management Agency shall make
    a grant for $1,500,000 to resolve issues under the Uniform Relocation
    Assistance and Real Property Acquisition Policies Act of 1970, Public
    Law 91-646, involving the City of Jackson, Mississippi] $195,574,000.
    (Departments of Veterans Affairs and Housing and Urban Development, and
    Independent Agencies Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-0101-0-1-999      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Response and recovery...........          14          13           8
    00.02   Preparedness, training and
              exercises.....................         129         128         111
    00.03   Fire prevention and training....          23          22          22
    00.04   Operations support..............           1           1           3
    00.05   Information technology services.          15          16          16
    00.06   Mitigation programs.............          28          57          26
    00.07   Executive direction.............           6           7          10
                                               ---------   ---------  ----------
    00.91     Total direct program..........         216         244         196
    09.01 Reimbursable Program Activity.....          34          76          63
                                               ---------   ---------  ----------
    10.00   Total obligations...............         250         320         259
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         253         320         259
    22.30 Unobligated balance expiring......          -3
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         250         320         259
    23.95 New obligations...................        -250        -320        -259
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         219         244         196
          Permanent:

            Spending authority from
                offsetting collections:
              Offsetting collections (cash):
    68.00       Spending authority from
                  offsetting collections,
                  defense program...........          32          62          60
    68.00       Spending authority from
                  offsetting collections,
                  non-defense program.......           2          14           3
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total)...................          34          76          63
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         253         320         259
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...         119         148         165
    73.10 New obligations...................         250         320         259
    73.20 Total outlays (gross).............        -217        -303        -281
    73.40 Adjustments in expired accounts...          -4
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...         148         165         143
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         125         109          88
    86.93 Outlays from current balances.....          58         118         130
    86.97 Outlays from new permanent
            authority.......................          34          76          63
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         217         303         281
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -34         -76         -63
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         219         244         196
    90.00 Outlays...........................         183         227         218
    ---------------------------------------------------------------------------

        Response and recovery.--This activity provides for the development
    and maintenance of an integrated operational capability to respond to
    and recover from the consequences of a disaster, regardless of its
    cause, in partnership with other Federal agencies, State and local
    governments, volunteer organizations, and the private sector. The
    intended results of this activity are to: provide services to disaster
    stricken communities with an increase in timeliness; to refine program
    delivery activities to effect increased cost efficiency; and, to
    increase customer satisfaction with the delivery of services.

        Preparedness, training and exercises.--This activity provides policy
    guidance, financial and technical assistance, training, and exercise
    support required to establish or enhance the emergency management
    capabilities of Federal, State, and local governments, thereby fostering
    a decentralized capability for state and local preparedness and response
    for all but the most catastrophic disasters.

        Fire prevention and training.--This activity prepares Federal, State
    and local officials, their staffs, emergency first responders, volunteer
    groups, and the public to meet the responsibilities of domestic
    emergencies through planning, mitigation, preparedness, response, and
    recovery. The United States Fire Administration has responsibility for
    all fire and emergency medical service programs and training activities.
    Educational programs are provided through the National Fire Academy, at
    the National Emergency Training Center, and through the field fire
    training delivery systems.

        Operations support.--This activity provides agency-wide program
    support services, such as logistics management and security.

        Information technology services.--This activity provides leadership
    and direction for management of information technology resources,
    automated data processing, telecommunications, and information services
    and systems necessary to accomplish the agency's mission.

        Mitigation programs.--This activity provides for the development,
    coordination, and implementation of policies, plans, and programs to
    eliminate or reduce the long-term risk to life and property from natural
    and technological hazards, such as earthquakes and hurricanes. A goal of
    this activity is to

    [[Page 904]]

    encourage and foster mitigation strategies at the State and local
    levels.

        Executive direction.--This activity develops strategies to address
    public information issues, provides support for enhancements to the
    financial management system, and supports the Agency's national security
    program.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-0101-0-1-999      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

    23.3    Communications, utilities, and
              miscellaneous charges.........          11           9           9
    24.0    Printing and reproduction.......           2           3           2
    25.1    Advisory and assistance services                       1           1
    25.2    Other services..................          34          50          46
    25.3    Purchases of goods and services
              from Government accounts......          11           6           6
    25.4    Operation and maintenance of
              facilities....................           4           4           4
    25.5    Research and development
              contracts.....................           5                       1
    25.7    Operation and maintenance of
              equipment.....................           1           1           1
    26.0    Supplies and materials..........           5           3           3
    31.0    Equipment.......................           8           7           2
    32.0    Land and structures.............           2           1           2
    41.0    Grants, subsidies, and
              contributions.................         133         159         119
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         216         244         196
    99.0  Reimbursable obligations..........          34          76          63
                                               ---------   ---------  ----------
    99.9    Total obligations...............         250         320         259
    ---------------------------------------------------------------------------

                         Office of the Inspector General

        For necessary expenses of the Office of the Inspector General in
    carrying out the Inspector General Act of 1978, as amended, [$4,803,000]
    $4,930,000. (Departments of Veterans Affairs and Housing and Urban
    Development, and Independent Agencies Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-0300-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program....................           5           5           5
                                               ---------   ---------  ----------
    10.00   Total obligations...............           5           5           5
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......           5           5           5
    23.95 New obligations...................          -5          -5          -5
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................           5           5           5
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...           3           2           2
    73.10 New obligations...................           5           5           5
    73.20 Total outlays (gross).............          -6          -5          -5
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...           2           2           2
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority           4           4           4
    86.93 Outlays from current balances.....           2           1           1
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           6           5           5
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           5           5           5
    90.00 Outlays...........................           6           5           5
    ---------------------------------------------------------------------------

        This appropriation provides agency-wide audit and investigative
    functions to identify and correct management and administrative
    deficiencies which create conditions for existing or potential instances
    of fraud, waste, and mismanagement. The audit function provides internal
    audit, contract audit, and inspections services. Contract audits provide
    professional advice to agency contracting officials on accounting and
    financial matters relative to the negotiation, award, administration,
    repricing, and settlement of contracts. Internal audits review and
    evaluate all facets of agency operations.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-0300-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................           4           4           4
    12.1  Civilian personnel benefits.......           1           1           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............           5           5           5
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 58-0300-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......          51          60          60
    ---------------------------------------------------------------------------

                       Emergency Food and Shelter Program

        To carry out an emergency food and shelter program pursuant to title
    III of Public Law 100-77, as amended, $100,000,000: Provided, That total
    administrative costs shall not exceed three and one-half percent of the
    total appropriation. (Departments of Veterans Affairs and Housing and
    Urban Development, and Independent Agencies Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-0103-0-1-605      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    01.01 Direct Program....................         100         100         100
                                               ---------   ---------  ----------
    10.00   Total obligations (object class
              41.0).........................         100         100         100
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         100         100         100
    23.95 New obligations...................        -100        -100        -100
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................         100         100         100
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................         100         100         100
    73.20 Total outlays (gross).............        -100        -100        -100
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         100         100         100
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         100         100         100
    90.00 Outlays...........................         100         100         100
    ---------------------------------------------------------------------------

        This program provides grants to voluntary organizations at the local
    level to supplement their programs for emergency food and shelter.

                    Radiological Emergency Preparedness Fund

        There is hereby established in the Treasury a Radiological Emergency
    Preparedness Fund, which shall be available under the Atomic Energy Act
    of 1954, as amended, and Executive Order 12657, for offsite radiological
    emergency planning, preparedness, and response. Beginning in fiscal year
    1999 and thereafter, the Director of the Federal Emergency Management
    Agency (FEMA) shall promulgate through rulemaking fees to be assessed
    and collected, applicable to persons subject to FEMA's radiological
    emergency preparedness regulations. The aggregate charges assessed
    pursuant to this section during fiscal year 1999 shall not be less than
    100 percent of the amounts anticipated by FEMA necessary for its
    radiological emergency preparedness program for such fiscal year. The
    methodology for assessment and collection of fees shall be fair and
    equitable; and shall

    [[Page 905]]

    reflect costs of providing such services, including administrative costs
    of collecting such fees. Fees received pursuant to this section shall be
    deposited in the Fund as offsetting collections and will become
    available for authorized purposes on October 1, 1999, and remain
    available until expended.
        For necessary expenses of the Fund for fiscal year 1999,
    $12,849,000, to remain available until expended.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-5436-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................                                  13
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                  13
    23.95 New obligations...................                                 -13
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................                                  13
          Permanent:

            Spending authority from
                offsetting collections:
    68.00     Offsetting collections (cash).                                  13
    68.26     Offsetting collections
                (unavailable balances)......                                 -13
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total)...................
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................                                  13
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                                  13
    73.20 Total outlays (gross).............                                  -9
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...                                   4
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                                   9
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.40   Offsetting collections (cash)
              from: Non-Federal sources.....                                 -13
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................                                  -4
    ---------------------------------------------------------------------------

        The Radiological Emergency Preparedness (REP) program assists State
    and local governments in the development of off-site radiological
    emergency plans and preparedness within the emergency planning zones of
    Nuclear Regulatory Commission (NRC) licensed commercial nuclear power
    facilities. The fund is financed from fees assessed and collected from
    the NRC licensees to recover the cost of the REP program. The one-time
    appropriation in 1999 will be used to initiate a fee funded mechanism
    for the program.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-5436-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................                                   5
    12.1  Civilian personnel benefits.......                                   1
    21.0  Travel and transportation of
            persons.........................                                   1
    23.1  Rental payments to GSA............                                   1
    25.2  Other services....................                                   5
                                               ---------   ---------  ----------
    99.9    Total obligations...............                                  13
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 58-5436-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......                                  90
    ---------------------------------------------------------------------------

                              Working Capital Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-4188-0-4-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.01 Reimbursable Program Activity.....                      19          20
                                               ---------   ---------  ----------
    10.00   Total obligations...............                      19          20
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......                       1
    22.00 New budget authority (gross)......           1          18          20
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......                      19          20
    23.95 New obligations...................                     -19         -20
    24.40 Unobligated balance available, end
            of year: Uninvested.............           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............           1          18          20
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...                                   5
    73.10 New obligations...................                      19          20
    73.20 Total outlays (gross).............                     -14         -20
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...                       5           5
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................                      14          15
    86.98 Outlays from permanent balances...                                   5
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........                      14          20
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -1         -18         -20
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          -1
    90.00 Outlays...........................          -1          -4
    ---------------------------------------------------------------------------

        The Working Capital Fund is financed from fees charged for services
    provided at the Mt. Weather Emergency Assistance Center, including
    conference, training, and office support, motor pool services, and
    temporary lodging. These services are available to organizations within
    FEMA and other Federal agencies.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-4188-0-4-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................                       8           8
    12.1  Civilian personnel benefits.......                       2           2
    23.3  Communications, utilities, and
            miscellaneous charges...........                       1           1
    25.2  Other services....................                       1           1
    25.4  Operation and maintenance of
            facilities......................                       1           1
    25.7  Operation and maintenance of
            equipment.......................                       1           2
    26.0  Supplies and materials............                       1           2
    31.0  Equipment.........................                       1           1
    32.0  Land and structures...............                       3           2
                                               ---------   ---------  ----------
    99.9    Total obligations...............                      19          20
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 58-4188-0-4-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......                     187         187
    ---------------------------------------------------------------------------

    [[Page 906]]

    Public enterprise funds:

                       National Insurance Development Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-4235-0-3-451      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.02 Interest Expense..................           1
                                               ---------   ---------  ----------
    10.00   Total obligations (object class
              43.0).........................           1
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......           1
    23.95 New obligations...................          -1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    67.15 Authority to borrow (indefinite)..           1
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...           7           7           4
    73.10 New obligations...................           1
    73.20 Total outlays (gross).............          -1          -3          -3
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...           7           4           1
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.98 Outlays from permanent balances...           1           3           3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           1
    90.00 Outlays...........................           1           3           3
    ---------------------------------------------------------------------------

        The National Insurance Development Fund provided the funding source
    for two programs authorized by the Urban Property Protection and
    Reinsurance Act of 1968, as amended: The Fair Access to Insurance
    Requirements Plan/Riot Reinsurance Program; and, the Federal Crime
    Insurance Program. The 1984 Supplemental Appropriations Act (Public Law
    98-181), did not extend authority for the Riot Reinsurance Program
    beyond November 30, 1983. Authority for the Federal Crime Insurance
    Program expired on September 30, 1995.

        Insurance claims.--Claims reflect insurance payments in the program.

        Operating expenses.--Expenses are incurred by fiscal agents in
    settling claims and maintaining accounting and statistical records.

        Financing.--Claims and expenses are estimated to be paid from
    Treasury borrowings.

        Operating results.--Effective October 1, 1991, Public Law 102-139
    forgave all prior borrowings of the program which amounted to
    $152,239,000.

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   58-4235-0-3-451    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................           2
    0102  Expense...........................          -2             -1
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............                         -1
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   58-4235-0-3-451    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
    1101  Federal assets: Fund balances with
            Treasury........................           1              1
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................           1              1
        LIABILITIES:
    2104  Federal liabilities: Resources
            payable to Treasury.............           3              4             3              3
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............           3              4             3              3
        NET POSITION:
    3200  Invested capital..................          -3             -3            -3             -3
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............          -3             -3            -3             -3
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position                          1
    -----------------------------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 58-4235-0-3-451      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......           2
    ---------------------------------------------------------------------------

                          National Flood Insurance Fund

                          (including transfer of funds)

        For activities under the National Flood Insurance Act of 1968, the
    Flood Disaster Protection Act of 1973, [and the National Flood Insurance
    Reform Act of 1994] as amended, not to exceed [$21,610,000] $22,685,000
    for salaries and expenses associated with flood mitigation and flood
    insurance operations, and not to exceed $78,464,000 for flood
    mitigation, including up to $20,000,000 for expenses under section 1366
    of the National Flood Insurance Act, which amount shall be available for
    transfer to the National Flood Mitigation Fund until September 30,
    [1999] 2000. In fiscal year [1998] 1999, no funds in excess of: (1)
    $47,000,000 for operating expenses; (2) [$375,165,000] $343,989,000 for
    agents' commissions and taxes; and (3) [$50,000,000] $60,000,000 for
    interest on Treasury borrowings shall be available from the National
    Flood Insurance Fund without prior notice to the Committees on
    Appropriations. For fiscal year [1998] 1999, flood insurance rates shall
    not exceed the level authorized by the National Flood Insurance Reform
    Act of 1994.
         Section 1309(a)(2) of the National Flood Insurance Act (42 U.S.C.
    4016(a)(2)), as amended by Public Law 104-208, is further amended by
    striking ``[1997] 1998'' and inserting ``[1998] 1999''.
         Section 1319 of the National Flood Insurance Act of 1968, as
    amended (42 U.S.C. 4026), is amended by striking ``[October 23, 1997]
    September 30, 1998'' and inserting ``September 30, [1998] 1999''.
         Section 1336 of the National Flood Insurance Act of 1968, as
    amended (42 U.S.C. 4056), is amended by striking ``[October 23, 1997]
    September 30, 1998'' and inserting ``September 30, [1998] 1999''.
         The first sentence of section 1376(c) of the National Flood
    Insurance Act of 1968, as amended (42 U.S.C. 4127(c)), is amended by
    striking [all after ``to be appropriated'' and inserting ``such sums as
    may be necessary through September 30, 1998, for studies under this
    title.''] ``September 30, 1998'' and inserting ``September 30, 1999''.
    (Departments of Veterans Affairs and Housing and Urban Development, and
    Independent Agencies Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-4236-0-3-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.01 Insurance underwriting expense....         343         368         391
    09.02 Loss and adjustment expense.......         735         670         744
    09.03 Interest expense..................          45          54          49
    09.04 Flood insurance and mitigation
            program expense.................          85         101         101
                                               ---------   ---------  ----------
    10.00   Total obligations...............       1,208       1,193       1,285
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       1,208       1,193       1,285
    23.95 New obligations...................      -1,208      -1,193      -1,285
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    67.15 Authority to borrow (indefinite)..         100
          Spending authority from offsetting
              collections:

            Offsetting collections (cash):
    68.00     Premium and other collections.       1,021       1,136       1,252
    68.00     Collection of program expenses          87          94         101
    68.47   Portion applied to debt
              reduction.....................                     -37         -68
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total).....................       1,108       1,193       1,285
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       1,208       1,193       1,285
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...         426         247         283

    [[Page 907]]

    73.10 New obligations...................       1,208       1,193       1,285
    73.20 Total outlays (gross).............      -1,386      -1,157      -1,246
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...         247         283         322
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................       1,027       1,045       1,150
    86.98 Outlays from permanent balances...         359         112          96
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       1,386       1,157       1,246
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
              Non-Federal sources:
    88.40       Premiums and other
                  collections...............      -1,021      -1,136      -1,252
    88.40       Collection of program
                  expenses..................         -87         -94        -101
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........      -1,108      -1,230      -1,353
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         100         -37         -68
    90.00 Outlays...........................         278         -73        -107
    ---------------------------------------------------------------------------

        The National Flood Insurance Act of 1968, as amended, authorizes the
    Federal Government to provide flood insurance on a national basis. Flood
    insurance may be sold or continued in force only in communities which
    enact and enforce appropriate flood plain management measures.
    Communities must participate in the program within one year of the time
    they are identified as flood-prone in order to be eligible for flood
    insurance and some forms of Federal financial assistance for acquisition
    or construction purposes. In 1999, the budget assumes collection of all
    of the administrative and program costs associated with flood insurance
    activities from policy holders.

        Under the emergency program, structures in identified flood-prone
    areas are eligible for limited amounts of coverage at subsidized
    insurance rates. Under the regular program, studies must be made of
    different flood risks in flood-prone areas to establish actuarial
    premium rates. These rates are charged for insurance on new
    construction. Coverage is available on virtually all types of buildings
    and their contents in amounts up to $350 thousand for residential and $1
    million for other types.

        Budget program--Insurance underwriting expense.--Cost of initiating
    and maintaining flood insurance policies is estimated at $391 million in
    1999.

        Loss and adjustment expense.--Insured flood losses and associated
    loss adjustment expense is estimated at $744 million in 1999.

        Interest expense.--Interest expenses for Treasury borrowings are
    projected; a ceiling of $60 million is requested to cover charges for
    purchasing Treasury securities and possible unanticipated interest
    costs.

        The budget proposes to recover the cost of the following activities
    from policyholders and to reimburse other appropriations in FEMA's
    budget:

        Flood studies and surveys.--These studies are estimated at $52
    million in 1999.

        Flood hazard reduction.--This activity, which includes grants to
    States, is estimated at $7 million in 1999.

        Mitigation assistance.--This activity is estimated at $20 million
    for 1999.

        Salaries and expenses.--This activity provides for salaries and
    related expenses of all Federal staff administering the National Flood
    Insurance Program and is estimated at $23 million in 1999.

        Financing.--The Administrator is authorized to borrow up to $1
    billion ($1.5 billion in 1997 through 1999 only) to carry out the
    program. The program is financed through premium income and
    appropriations to repay borrowing.

        Operating results.--Program experience is reviewed annually and, as
    necessary, flood insurance rates will be adjusted to maintain the NFIP's
    self-supporting status for the historical average loss year and to
    maintain the soundness of rates for actuarially rated policies.

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   58-4236-0-3-453    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................         981          1,108         1,230          1,353
    0102  Expense...........................      -1,508         -1,208        -1,193         -1,285
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............        -527           -100            37             68
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   58-4236-0-3-453    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....          55             69            10             10
            Investments in US securities:
    1106      Receivables, net..............                          3             3              4
          Non-Federal assets:

    1206    Receivables, net................           7             12            13             15
    1207    Advances and prepayments........         210            225           259            297
          Other Federal assets:

    1801    Cash and other monetary assets..           3              5             6              7
    1802    Inventories and related
              properties....................           5              5             6              6
    1803    Property, plant and equipment,
              net...........................           1                                           1
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         281            319           297            340
        LIABILITIES:
          Federal liabilities:

    2101    Accounts payable................          18             13            10              8
    2102    Interest payable................          27             25            27             25
    2103    Debt............................         627            917           880            811
    2104    Resources payable to Treasury...           2              1             1              1
          Non-Federal liabilities:

    2201    Accounts payable................         339             91            68             51
    2207    Other...........................         686            791           615            677
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............       1,699          1,838         1,601          1,573
        NET POSITION:
    3200  Invested capital..................      -1,418         -1,519        -1,304         -1,232
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............      -1,418         -1,519        -1,304         -1,232
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         281            319           297            341
    -----------------------------------------------------------------------------------------------

        Note.--This statement excludes unfunded contingent liabilities under
    the insurance program as follows: 1997, $422 billion; 1998, $479
    billion; and 1999, $518 billion.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-4236-0-3-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................          13          14          15
    12.1  Civilian personnel benefits.......           2           3           3
    21.0  Travel and transportation of
            persons.........................           1           1           1
    23.1  Rental payments to GSA............           2           3           3
    24.0  Printing and reproduction.........           3           2           2
    25.2  Other services....................         384         411         437
    25.3  Purchases of goods and services
            from Government accounts........           7           6           6
    41.0  Grants, subsidies, and
            contributions...................          16          29          25
    42.0  Insurance claims and indemnities..         735         670         744
    43.0  Interest and dividends............          45          54          49
                                               ---------   ---------  ----------
    99.9    Total obligations...............       1,208       1,193       1,285
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 58-4236-0-3-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......         215         244         251
    ---------------------------------------------------------------------------

    Credit accounts:

                 Disaster Assistance Direct Loan Program Account

        For the cost of direct loans, [$1,495,000] $1,355,000, as authorized
    by section 319 of the Robert T. Stafford Disaster Relief and Emergency
    Assistance Act: Provided, That such costs, including the cost of
    modifying such loans, shall be as defined in section 502 of the

    [[Page 908]]

    Congressional Budget Act of 1974: Provided further, That these funds are
    available to subsidize gross obligations for the principal amount of
    direct loans not to exceed $25,000,000.
        In addition, for administrative expenses to carry out the direct
    loan program, [$341,000] $440,000. (42 U.S.C. 5121 et seq.) (Departments
    of Veterans Affairs and Housing and Urban Development, and Independent
    Agencies Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-0105-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 States share program..............                       2           2
    00.02 Community Disaster Loans Program..                       6
                                               ---------   ---------  ----------
    10.00   Total obligations (object class
              41.0).........................                       8           2
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......           2           2           2
    22.22 Unobligated balance transferred
            from other accounts.............                       6
    22.30 Unobligated balance expiring......          -2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......                       8           2
    23.95 New obligations...................                      -8          -2
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................           2           2           2
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...          77          43          21
    73.10 New obligations...................                       8           2
    73.20 Total outlays (gross).............         -34         -30         -23
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...          43          21
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                       2           2
    86.93 Outlays from current balances.....          34          28          21
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          34          30          23
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           2           2           2
    90.00 Outlays...........................          34          30          23
    ---------------------------------------------------------------------------

        Disaster assistance loans authorized by the Robert T. Stafford
    Disaster Relief and Emergency Assistance Act 42 U.S.C. 5121 et seq. are
    loans to States for the non-Federal portion of cost-sharing funds and
    community disaster loans to local governments incurring substantial loss
    of tax and other revenues as a result of a major disaster. The funds
    requested for this program include direct loans and a subsidy based on
    criteria including loan amount and interest charged.

        As required by the Federal Credit Reform Act of 1990, this account
    records, for this program, the subsidy costs associated with the direct
    loans obligated in 1992 and beyond (including modifications of direct
    loans), as well as administrative expenses of this program. The subsidy
    amounts are estimated on a present value basis; the administrative
    expenses are estimated on a cash basis.

    Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in
                                millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-0105-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Direct loan levels supportable by subsidy
                    budget authority:
    1150  States share program..............          25          25          25
    1150  Community Disaster Loan...........
                                               ---------   ---------  ----------
    1159    Total direct loan levels........          25          25          25
        Direct loan subsidy (in percent):
    1320  States share program..............        5.54        5.98        5.42
    1320  Community Disaster Loan...........       96.78       96.58       92.21
                                               ---------   ---------  ----------
    1329    Weighted average subsidy rate...        5.54        5.98        5.42
        Direct loan subsidy budget authority:
    1330  States share program..............           2           2           2
                                               ---------   ---------  ----------
    1339    Total subsidy budget authority..           2           2           2
        Direct loan subsidy outlays:
    1340  States share program..............                       2           2
    1340  Community Disaster Loans..........                      28          21
                                               ---------   ---------  ----------
    1349    Total subsidy outlays...........                      30          23
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 58-0105-0-1-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......           1           3           3
    ---------------------------------------------------------------------------

                Disaster Assistance Direct Loan Financing Account

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-4234-0-3-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct loans......................                      31          25
    00.02 Interest on Treasury borrowing....          10           9          12
                                               ---------   ---------  ----------
    10.00   Total obligations...............          10          40          37
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......          13          43          16
    22.00 New financing authority (gross)...         -21          13           2
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          61
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          53          56          18
    23.95 New obligations...................         -10         -40         -37
    24.40 Unobligated balance available, end
            of year: Uninvested.............          43          16         -19
    ----------------------------------------------------------------------------

        New financing authority (gross), detail:
    67.15 Authority to borrow (indefinite)..          23          25          23
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...          96          30          33
    68.10   Change in orders on hand from
              Federal sources...............         -44         -12         -21
    68.47   Portion applied to debt
              reduction.....................         -96         -30         -33
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total).....................         -44         -12         -21
                                               ---------   ---------  ----------
    70.00   Total new financing authority
              (gross).......................         -21          13           2
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
          Unpaid obligations, start of year:

    72.40   Obligated balance: Uninvested...         -19         -89         -91
    72.95   Receivables from program account          77          33          21
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          58         -56         -70
    73.10 New obligations...................          10          40          37
    73.20 Total financing disbursements
            (gross).........................         -63         -54         -62
    73.45 Adjustments in unexpired accounts.         -61
          Unpaid obligations, end of year:

    74.40   Obligated balance: Uninvested...         -89         -91         -95
    74.95   Receivables from program account          33          21
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................         -56         -70         -95
    87.00 Total financing disbursements
            (gross).........................          63          54          62
    ----------------------------------------------------------------------------

        Offsets:
          Against gross financing authority and
              financing disbursements:

            Offsetting collections (cash)
                from:
    88.00     Federal funds (payments from
                program account)............         -43         -20         -23
    88.20     Interest on U.S. securities...          -7          -6          -7
              Non-Federal sources:
    88.40       Repayments of principal.....         -43          -3          -2
    88.40       Interest received on loans..          -3          -1          -1
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........         -96         -30         -33
    88.95 Change in receivables from program
            accounts........................          44          12          21
    ----------------------------------------------------------------------------

        Net financing authority and financing
            disbursements:
    89.00 Financing authority...............         -73          -5         -10

    [[Page 909]]

    90.00 Financing disbursements...........         -33          24          29
    ---------------------------------------------------------------------------

                   Status of Direct Loans (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-4234-0-3-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Position with respect to appropriations act
                    limitation on obligations:
    1111  Limitation on direct loans........          25          31          25
    1112  Unobligated direct loan limitation         -25
                                               ---------   ---------  ----------
    1150    Total direct loan obligations...                      31          25
    ----------------------------------------------------------------------------

        Cumulative balance of direct loans
                    outstanding:
    1210  Outstanding, start of year........         142         127         169
    1231  Disbursements: Direct loan
            disbursements...................          48          45          50
    1251  Repayments: Repayments and
            prepayments.....................         -43          -3          -2
    1263  Write-offs for default: Direct
            loans...........................         -20
                                               ---------   ---------  ----------
    1290    Outstanding, end of year........         127         169         217
    ---------------------------------------------------------------------------

        As required by the Federal Credit Reform Act of 1990, this
    nonbudgetary account records, for this program, all cash flows to and
    from the Government resulting from direct loans obligated in 1992 and
    beyond (including modifications of direct loans). The amounts in this
    account are a means of financing and are not included in the budget
    totals.

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   58-4234-0-3-453    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Net value of assets related to
              post-1991 direct loans
              receivable:

    1401    Direct loans receivable, gross..         142            127           169            217
    1402    Interest receivable.............           9             11             9             12
    1405    Allowance for subsidy cost (-)..         -67            -86          -106           -129
                                            ------------ --------------  ------------  -------------
    1499      Net present value of assets
                related to direct loans.....          84             52            72            100
    1801  Other Federal assets: Cash and
            other monetary assets...........          75              7             8
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         159             59            80            100
        LIABILITIES:
    2103  Federal liabilities: Debt.........         159             59            80            100
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............         159             59            80            100
        NET POSITION:
    3300  Cumulative results of operations..
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         159             59            80            100
    -----------------------------------------------------------------------------------------------

               Disaster Assistance Direct Loan Liquidating Account

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-4232-0-3-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...                       5           6
    68.47   Portion applied to debt
              reduction.....................                      -5          -6
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total).....................
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.40   Offsetting collections (cash)
              from: Non-Federal sources.....                      -5          -6
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                      -5          -6
    90.00 Outlays...........................                      -5          -6
    ---------------------------------------------------------------------------

                   Status of Direct Loans (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 58-4232-0-3-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Cumulative balance of direct loans
                    outstanding:
    1210  Outstanding, start of year........          59          37          37
    1251  Repayments: Repayments and
            prepayments.....................
    1263  Write-offs for default: Direct
            loans...........................         -22
                                               ---------   ---------  ----------
    1290    Outstanding, end of year........          37          37          37
    ---------------------------------------------------------------------------

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   58-4232-0-3-453    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................           6              6             4              4
    0102  Expense...........................
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............           6              6             4              4
    -----------------------------------------------------------------------------------------------

        As required by the Federal Credit Reform Act of 1990, this account
    records, for this program, all cash flows to and from the Government
    resulting from direct loans obligated prior to 1992. This account is
    shown on a cash basis. All new activity in this program in 1992 and
    beyond (including modifications of direct loans) is recorded in
    corresponding program and financing accounts.

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   58-4232-0-3-453    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Net value of assets related to
              pre-1992 direct loans
              receivable and acquired
              defaulted guaranteed loans
              receivable:

    1601    Direct loans, gross.............          59             37            37             37
    1602    Interest receivable.............          37             31            31             29
    1604    Direct loans and interest
              receivable, net...............          96             68            68             66
                                            ------------ --------------  ------------  -------------
    1699      Value of assets related to
                direct loans................          96             68            68             66
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................          96             68            68             66
        NET POSITION:
    3300  Cumulative results of operations..          96             68            68             66
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............          96             68            68             66
    -----------------------------------------------------------------------------------------------

                                   Trust Funds

                               Bequests and Gifts

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 11-8244-0-7-453      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.41 Unobligated balance available,
            start of year: U.S. Securities:
            Par value.......................           1           1           1
    24.41 Unobligated balance available, end
            of year: U.S. Securities: Par
            value...........................           1           1           1
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................
    ---------------------------------------------------------------------------

        This fund represents contributions primarily from the estate of Cora
    Brown to support the activities of the Disaster Relief Fund.

                          General Fund Receipt Accounts

                               (in millions of dollars)

    ----------------------------------------------------------------------------
                                             1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    Offsetting receipts from the public:
      58-089700  Radiological emergency
        preparedness........................           9          12

    [[Page 910]]

      58-263800  Mobile home receipts.......          25
                                               ---------   ---------  ----------
    General Fund Offsetting receipts from
     the public.............................          34          12
    ---------------------------------------------------------------------------

                            Administrative Provision

        [The Director of the Federal Emergency Management Agency shall
    promulgate through rulemaking a methodology for assessment and
    collection of fees to be assessed and collected beginning in fiscal year
    1998 applicable to persons subject to the Federal Emergency Management
    Agency's radiological emergency preparedness regulations. The aggregate
    charges assessed pursuant to this section during fiscal year 1998 shall
    approximate, but not be less than, 100 per centum of the amounts
    anticipated by the Federal Emergency Management Agency to be obligated
    for its radiological emergency preparedness program for such fiscal
    year. The methodology for assessment and collection of fees shall be
    fair and equitable, and shall reflect the full amount of costs of
    providing radiological emergency planning, preparedness, response and
    associated services. Such fees shall be assessed in a manner that
    reflects the use of agency resources for classes of regulated persons
    and the administrative costs of collecting such fees. Fees received
    pursuant to this section shall be deposited in the general fund of the
    Treasury as offsetting receipts. Assessment and collection of such fees
    are only authorized during fiscal year 1998.] (Department of Veterans
    Affairs and Housing and Urban Development, and Independent Agencies
    Appropriations Act, 1998.)