    [Appendix]
    [Other Materials]
    [Advance Appropriations, Advance Funding, and Forward Funding]
    [From the U.S. Government Printing Office, www.gpo.gov]

                         THE BUDGET FOR FISCAL YEAR 1999

          ADVANCE APPROPRIATIONS, ADVANCE FUNDING, AND FORWARD FUNDING

    [[Page 1163]]

    ADVANCE APPROPRIATIONS, ADVANCE FUNDING, AND FORWARD FUNDING

        I. An advance appropriation is one made to become available one
    fiscal year or more beyond the fiscal year for which the appropriation
    act is passed. Advance appropriations in fiscal year 1999 appropriations
    acts will become available for programs in 2000 or beyond. Since these
    appropriations are not available until after fiscal year 1999, the
    amounts will not be included in fiscal year 1999 budget totals, but will
    be reflected in the budget totals for the fiscal year for which they are
    requested.
        The Congressional Budget Act of 1974 (31 U.S.C. 1105(a)(17))
    requires inclusion in the budget of ``information on estimates of
    appropriations for the fiscal year following the fiscal year for which
    the budget is submitted for grants, contracts, and other payments under
    each program for which there is an authorization of appropriations for
    that following fiscal year when the appropriations are authorized to be
    included in an appropriation law for the fiscal year before the fiscal
    year in which the appropriation is to be available for obligation.'' In
    fulfillment of this requirement, the table below lists those accounts
    authorized to receive, in fiscal year 1999, advance appropriations for
    fiscal year 2000 and beyond and cites the authorizing statute. The
    listing is in two parts: Part A shows the amounts of advance
    appropriations included in the 1999 budget. Part B is a listing of
    accounts for which advance appropriations are authorized but not
    requested in the 1999 budget.

      A. Accounts for which advance appropriations are included in the 1999
                                                                     budget:
                            Department of Agriculture:
                                Food stamp program (7 U.S.C. 2011-2027,
                                    2029): $5,200 million for 2000.
                            Department of Commerce:
                                Capital assets acquisition: $451 million for
                                    2000; $419 million for 2001; $307
                                    million for 2002; $285 million for 2003;
                                    $167 million for 2004; $167 million for
                                    2005; $167 million for 2006; $167
                                    million for 2007; $167 million for 2008;
                                    $167 million for 2009; $167 million for
                                    2010; $167 million for 2011.
                                Construction of research facilities (15
                                    U.S.C. 278d): $40 million for 2000; $40
                                    million for 2001; $35 million for 2002.
                            Department of Defense--Military:
                                Military construction, Navy: $14 million for
                                    2000.
                                Military construction, Army: $293 million
                                    for 2000; $190 million for 2001; $72
                                    million for 2002.
                            Department of Education:
                                Education for the disadvantaged (20 U.S.C.
                                    1223): $1,448 million for 2000.
                            Department of Energy:
                                Clean coal technology (42 U.S.C. 5901 et
                                    seq., 13362): $10 million for 2000; $15
                                    million for 2001; $15 million for 2001.
                                Weapons activities (42 U.S.C. 7101, et.
                                    seq.): $519 million for 2000; $251
                                    million for 2001; $146 million for 2002;
                                    $58 million for 2003; $32 million for
                                    2004; $4 million for 2005; $2 million
                                    for 2006.
                                Science (42 U.S.C. 5901 et seq.): $318
                                    million for 2000; $353 million for 2001;
                                    $333 million for 2002; $250 million for
                                    2003; $132 million for 2004; $43 million
                                    for 2005.
                                Other defense activities (42 U.S.C. 7101, et
                                    seq.): $58 million for 2000; $13 million
                                    for 2001; $5 million for 2002.
                            Department of Health and Human Services:
                                Payments to States for the child care and
                                    development block grant (42 U.S.C.
                                    9858): $1,003 million for 2000.
                                Grants to States for Medicaid (42 U.S.C.,
                                    sec. 1396): $28,734 million for 2000.
                                Indian health facilities (Indian Self-
                                    Determination Act, Indian Health Care
                                    Improvement Act, Title II and III of
                                    Public Health Service Act): $28 million
                                    for 2000; $28 million for 2001.
                                Low income home energy assistance (P.L. 97-
                                    35): $1,100 million for 2000.
                                National Institutes of Health (Sec. 301,
                                    311, Title IV, and part D of Title XXIII
                                    of the Public Health Service Act): $40
                                    million for 2000.
                                Payments to States for foster care and
                                    adoption assistance (P.L. 96-272):
                                    $1,355 million for 2000.
                                Family Support Payments to States (24 U.S.C.
                                    Ch. 9): $750 million for 2000.
                            Department of the Interior:
                                National Park Service, Construction (16
                                    U.S.C. 1, 461-467, 410): $40 million for
                                    2000; $12 million for 2001.
                                Bureau of Reclamation, Water and related
                                    resources: $9 million for 2000; $6
                                    million for 2001; $8 million for 2002;
                                    $1 million for 2003.
                            Department of Labor:
                                Training and employment services (29 U.S.C.
                                    1733): \1\ $250 million for 2000.
                            Department of Transportation:
                                Federal Aviation Administration, Facilities
                                    and equipment (49 U.S.C. 44502): $700
                                    million for 2000; $475 million for 2001;
                                    $329 million for 2002; $248 million for
                                    2003; $95 million for 2004; $41 million
                                    for 2005; $24 million for 2006.
                            Department of the Treasury:
                                Information technology investments (5
                                    U.S.C., sec. 3109): $323 million for
                                    2000.
                            Corps of Engineers:
                                Construction, general: $244 million for
                                    2000; $163 million for 2001; $92 million
                                    for 2002; $32 million for 2003.
                            Other Defense--Civil Programs:
                                Armed Forces Retirement Home Trust Fund: $9
                                    million for 2000.
                            Environmental Protection Agency:
                                Buildings and facilities: $41 million for
                                    2000.
                            National Aeronautics and Space Administration:
                                Human space flight: $2,134 million for 2000;
                                    $1,933 million for 2001; $1,766 million
                                    for 2002; $1,546 million for 2003; $350
                                    million for 2004.
                            National Science Foundation:
                                Major research equipment--funding for South
                                    Pole station: $22 million for 2000; $14
                                    million for 2001.
                                Major research equipment--funding for large
                                    hadron collider: $16 million for 2000;
                                    $16 million for 2001; $17 million for
                                    2002; $10 million for 2003.
                            Social Security Administration:
                                Special benefits for disabled coal miners
                                    (30 U.S.C., sec. 921): $141 million for
                                    2000.
                                Supplemental security income program (42
                                    U.S.C., sec. 1381): $9,550 million for
                                    2000.
                            Corporation for Public Broadcasting:
                                Public broadcasting fund: $300 million for
                                    2000; $340 million for 2001.
                            Smithsonian Institution:
                                Construction: $19 million for 2000.
     B. Accounts authorized to receive advance appropriations but for which
                                      none are requested in the 1999 budget:
                            Department of Agriculture:
                                Food program administration (42 U.S.C., sec.
                                    1752).
                                Food donations program (P.L. 93-29, sec.
                                    209).
                                Child nutrition programs (42 U.S.C., sec.
                                    1752).
                            Department of Education. The following
                                    activities are authorized to receive
                                    advance appropriations (20 U.S.C. 1223
                                    and 29 U.S.C. 703): \2\
                                Education reform.
                                Impact aid.
                                School improvement programs.
                                Indian education.
                                Bilingual and immigrant education.

    [[Page 1164]]

                                Special education.
                                American Printing House for the Blind.
                                National Technical Institute for the Deaf.
                                Gallaudet University.
                                Rehabilitation services and disability
                                    research.
                                Vocational and adult education.
                                Student financial assistance.
                                Federal family education loans.
                                Federal direct student loan program.
                                Higher education.
                                Higher education facilities loans.
                                College housing and academic facilities
                                    loans.
                                Howard University.
                                Historically black college and university
                                    capital financing program.
                                Education research, statistics, and
                                    improvement.
                                Libraries.
                            Department of Health and Human Services:
                                ACF service programs (P.L. 101-501, sec.
                                    657, P.L. 89-73 as amended, sec. 209,
                                    P.L. 96-272).
                            Department of Justice:
                                Working capital fund (28 U.S.C. 527 note).
                            Federal Emergency Management Agency:
                                Emergency management planning and assistance
                                    (42 U.S.C. 5121 et seq., 15 U.S.C. 2201
                                    et seq., 50 U.S.C. 404-405,
                                    Reorganization Plan No. 3 of 1978).
                                Salaries and expenses (42 U.S.C. 5121 et
                                    seq., 15 U.S.C. 2201 et seq., 50 U.S.C.
                                    404-405, Reorganization Plan No. 3 of
                                    1978).

        \1\ This citation refers to the Job Training Partnership Act's
    Pilots and Demonstration authority. We expect the FY 2000 advance
    appropriation to be carried out under new statutory authority provided
    in job training reform legislation.
        \2\ These statutes erroneously refer to ``advance funding''. Since
    these statutes describe and clearly intend to provide advance
    appropriations, the affected accounts are listed here.

        II. Advance funding is budget authority that is to be charged to the
    appropriation in the succeeding year but which authorizes obligations to
    be incurred in the last quarter of the fiscal year if necessary to meet
    higher than anticipated benefit payments in excess of the specific
    amount appropriated for the year. When such budget authority is used, an
    adjustment is made to increase the budget authority for the fiscal year
    in which it is used and to reduce the budget authority of the succeeding
    fiscal year. Essentially, this is a device for avoiding supplemental
    requests late in the fiscal year for certain programs, should the
    appropriations for the current year prove to be low. The table below
    lists those accounts for which advance funding authority is requested in
    the 1999 budget.

                            Department of Labor:
                                Special benefits.
                                Federal unemployment benefits and
                                    allowances.
                            Department of Veterans Affairs:
                                Veterans insurance and indemnities.
                                Burial benefits and miscellaneous
                                    assistance.
                                Readjustment benefits.

        III. Forward funding is budget authority that is made available for
    obligation beginning in the last quarter of the fiscal year for the
    financing of ongoing grant programs during the next succeeding fiscal
    year. The budget authority for such programs is included in the budget
    totals for the year in which it is appropriated. This device is often
    used for education programs, so that grants can be made on a school year
    basis. The language providing forward funding for education programs
    will specify that amounts appropriated, in most but not all cases, will
    not be available until some time into the year of the appropriation
    (e.g., July 1, 1999) and in most cases will specify that such amounts
    will remain available until the end of the succeeding fiscal year. In
    other cases (e.g., Federal Pell grants), the funds become available on
    October 1st but are not normally obligated until July 1st or later and
    are available for obligation for an additional year. The table below
    lists those accounts for which forward funding exists or is requested in
    whole or in part in the 1999 budget.

                            Department of Education:
                                Education for the disadvantaged.
                                School improvement programs.
                                Education reform.
                                Special education.
                                Vocational and adult education.
                                Student financial assistance.
                            Department of the Interior:
                                Operation of Indian programs.

        In the training and employment area, forward funding provides
    appropriations for a program year that starts on July 1st of the fiscal
    year of the appropriation. Financing extends through June 30th of the
    following fiscal year. Program years are authorized for training
    programs under the Job Training Partnership Act, grants and activities
    under the School-to-Work Opportunities Act, operation of the State
    Employment Service under section 6 of the Wagner-Peyser Act, and senior
    citizen employment programs under Title V of the Older Americans Act.
    The table below lists accounts for which forward funding is requested in
    the 1999 budget.

                            Department of Labor:
                                Training and employment services.
                                Community service employment for older
                                    Americans.
                                State unemployment insurance and employment
                                    service operations.