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



[[Page 1]]

________________________________________________________________________

                        DETAILED BUDGET ESTIMATES

________________________________________________________________________

[[Page 3]]

 
                        EXPLANATION OF ESTIMATES

 ``DETAILED BUDGET ESTIMATES'' contains various tables and schedules in 
   support of the budget. It includes explanations of the work to be 
 performed and the money needed. It includes the language proposed for 
enactment by Congress on each item for which congressional action in an 
appropriations bill is required. It also contains the language proposed 
 for the general provisions of appropriations acts that apply to entire 
                     agencies or groups of agencies.


 
ARRANGEMENT

  The first section of this chapter presents general provisions of law 
    that apply to all government activities (see explanation below). 
Sections for the Legislative Branch and the Judiciary follow. These are 
   followed by sections for the Executive Branch. Information on the 
 Executive Office of the President is presented first, followed by the 
 cabinet departments in alphabetical order, the larger nondepartmental 
   agencies, groupings for ``International Assistance Programs'' and 
``Other Defense Civil Programs,'' and the remaining agencies, under the 
heading ``Other Independent Agencies.'' If the amounts in the individual 
  accounts for other independent agencies are below the million-dollar 
  reporting threshold applicable to data in the Appendix, the data are 
 consolidated into a single set of schedules under ``Other Commissions 
  and Boards.'' Appropriation language for these agencies is presented 
                  individually under the same heading.

 A section for a large agency is usually organized by major subordinate 
 organizations within the agency (usually bureaus) or by major program 
                                  area.

Within each bureau or major program area, accounts usually appear in the 
                            following order:

    --general fund accounts with current budget authority, in the 
        following order: accounts for which appropriations are requested 
        for the budget year; accounts for which appropriations were made 
        in the current year and not requested in the budget year; other 
        unexpired accounts; expired accounts;

    --permanent general fund appropriations;

    --special fund accounts with current budget authority, in the 
        following order: accounts for which appropriations are requested 
        for the budget year; accounts for which appropriations were made 
        in the current year and not requested in the budget year; other 
        unexpired accounts; expired accounts;

    --permanent special fund appropriations;

    --public enterprise funds;

    --intragovernmental revolving funds and management funds;

    --credit reform accounts, in the following order: program account, 
        financing account, and liquidating account;

    --trust funds;

    --trust revolving funds.

    By law, the Old-Age and Survivors Insurance and Disability Insurance 
trust funds (Social Security) are outside the budget totals. These 
accounts are presented in the Social Security Administration section. 
Also, by law the Postal Service Fund is outside the budget totals. A 
presentation for the Fund is included in the Other Independent Agencies 
section.
    General provisions are provisions in appropriations acts that apply 
to more than one appropriation. In some instances, they apply only to 
the appropriations for one agency. In other instances, they apply to the 
appropriations for two or more agencies covered by the act. In one 
instance, they apply to all appropriations Government-wide. The proposed 
language for general provisions that are only applicable to one agency 
appears at the end of the section for that agency. The general 
provisions that apply to two or more agencies, appear at the end of the 
section for one of the agencies. The following table indicates the 
location of all general provisions. The first column of the table lists 
the most recently enacted appropriations and the major agencies 
responsible for programs funded by each act. The second column provides 
the location of the general provisions that apply to the agencies listed 
in the first column. The general provisions that are Government-wide in 
scope (identified ``Departments, Agencies, and Corporations''), normally 
contained in the Treasury, Postal Service, and General Government 
Appropriations Act, appear in a separate section following this one. 
Proposed changes to general provisions are presented in the manner 
described below for appropriations language.

                                                                                                                
----------------------------------------------------------------------------------------------------------------
               Appropriation Act                         Section in which general provisions appear             
----------------------------------------------------------------------------------------------------------------
 1. Legislative Branch Appropriations    Legislative Branch.                                                    
     Act, 1998 (Public Law 105-55)                                                                              
 2. Foreign Operations, Export           International Assistance Programs.                                     
     Financing, and Related Programs                                                                            
     Appropriations Act, 1998 (Public                                                                           
     Law 105-118)                                                                                               
        Department of Defense                                                                                   
        Department of State                                                                                     
        Agency for International                                                                                
         Development                                                                                            
        Department of Agriculture                                                                               
 3. Agriculture, Rural Development,      Department of Agriculture.                                             
     Food and Drug Administration, and                                                                          
     Related Agencies Appropriations                                                                            
     Act, 1998 (Public Law 105-86)                                                                              
        Department of Agriculture                                                                               
        Department of Health and Human                                                                          
         Services                                                                                               
 4. Departments of Commerce, Justice,    Department of Commerce.                                                
     and State, the Judiciary, and                                                                              
     Related Agencies Appropriations                                                                            
     Act, 1998 (Public Law 105-119)                                                                             
        Department of Commerce                                                                                  
        Department of Justice                                                                                   
        Department of State                                                                                     
        The Judiciary                                                                                           
        Department of Transportation                                                                            
        Small Business Administration                                                                           
 5. Department of Defense                Department of Defense.                                                 
     Appropriations Act, 1998 (Public                                                                           
     Law 105-56)                                                                                                

[[Page 4]]

                                                                                                                
 6. Military Construction                Department of Defense.                                                 
     Appropriations Act, 1998 (Public                                                                           
     Law 105-45)                                                                                                
 7. Energy and Water Development         Department of Energy.                                                  
     Appropriations Act, 1998 (Public                                                                           
     Law 105-62)                                                                                                
        Department of Energy                                                                                    
        Corps of Engineers                                                                                      
        Department of Interior                                                                                  
 8. Departments of Veterans Affairs and  Department of Veterans Affairs.                                        
     Housing and Urban Development, and                                                                         
     Independent Agencies                                                                                       
     Appropriations Act, 1998 (Public                                                                           
     Law 105-65)                                                                                                
        Housing and Urban Development                                                                           
        NASA                                                                                                    
        Veterans Affairs                                                                                        
        Environmental Protection Agency                                                                         
        General Services Administration                                                                         
 9. Department of the Interior and       Department of the Interior.                                            
     Related Agencies Appropriations                                                                            
     Act, 1998 (Public Law 105-83)                                                                              
        Department of Interior                                                                                  
        Department of Agriculture                                                                               
        Department of Energy                                                                                    
        Department of Education                                                                                 
        Department of Health and Human                                                                          
         Services                                                                                               
10. Departments of Labor, Health and     Department of Labor.                                                   
     Human Services, and Education and                                                                          
     Related Agencies Appropriations                                                                            
     Act, 1998 (Public Law 105-78)                                                                              
        Department of Labor                                                                                     
        Department of Health and Human                                                                          
         Services                                                                                               
        Department of Education                                                                                 
11. Department of Transportation and     Department of Transportation.                                          
     Related Agencies Appropriations                                                                            
     Act, 1998 (Public Law 105-66)                                                                              
12. Treasury, Postal Service and         Department of Treasury.                                                
     General Government Appropriations                                                                          
     Act, 1998 (Public Law 105-61)                                                                              
        All departments, agencies, and   Following this section.                                                
         corporations                                                                                           
----------------------------------------------------------------------------------------------------------------


 
FORM OF DETAILED MATERIAL

appropriations language

 The language proposed for inclusion in the 1999 appropriations acts is 
     printed following the account title. Language for enacted 1998 
   appropriations, printed in roman type, is used as a base. Brackets 
 enclose material that is proposed for deletion; italic type indicates 
 proposed new language. If the appropriation is being proposed for the 
 first time, all of the language is printed in italics. The amounts in 
 appropriations language are stated in dollars. At the end of the final 
   language paragraph, and printed in italic within parentheses, are 
 citations to any relevant authorizing legislation and to the specific 
  appropriations act from which the basic text of the 1998 language is 
  taken. An illustration of proposed appropriations language for 1999 
                                follows:

                           Operating Expenses
    For necessary expenses of the Office of Climate Information, 
[$30,290,000] $28,870,000 of which [$150,000] $400,000 shall remain 
available until expended. (34 U.S.C. 218 et seq.; Department of 
Government Appropriation Act, 1997.)

basis for schedules

  Dollar amounts in Appendix schedules are stated in millions, unless 
                          otherwise specified.

  The 1997 column of this budget presents the actual transactions and 
         balances for that year, as recorded in agency accounts.

   For 1998, the regular schedules include enacted appropriations. In 
addition, indefinite appropriations are included on the basis of amounts 
                         likely to be required.

       The 1999 column of the regular schedules includes proposed 
 appropriations for all programs under existing legislation, including 
        those that require extension or renewal of expiring laws.

  Amounts for proposed new legislation are shown generally in separate 
schedules, following the regular schedules or in budget sequence in the 
   respective bureau. These schedules are identified as ``Legislative 
proposals, subject to PAYGO'' or ``Legislative proposals not subject to 
PAYGO.'' The term ``PAYGO'' refers to the ``pay-as-you-go'' requirements 
   of the Budget Enforcement Act of 1990. Appropriations language is 
 included with the regular schedules, but usually not with the separate 
schedules for proposed legislation. Usually the necessary appropriations 
      language is transmitted later upon enactment of the proposed 
                              legislation.

program and financing schedule

            This schedule provides the following information:

                   --obligations by program activity;

             --budgetary resources available for obligation;

         --detailed information on new budget authority (gross);

                     --change in unpaid obligations;

               --detailed information on outlays (gross);

          --offsets to gross budget authority and outlays; and

                   --net budget authority and outlays.

 The ``Obligations by program activity'' section shows obligations for 
specific activities or projects. The activity structure is developed for 
each appropriation or fund account to provide a meaningful presentation 
of information for the program. Where the amounts are significant, this 
section distinguishes between operating expenses and capital investment 
 and between direct and reimbursable programs. The last entry, ``Total 
 obligations,'' indicates the amount of budgetary resources required to 
                 finance the activities of the account.

 The ``Budgetary resources available for obligation'' section shows the 
 budgetary resources available or estimated to be available to finance 
  the obligations. The resources available for obligation include the 
    start-of-year unobligated balances of a prior year that have not 
expired, new budget authority, and adjusting entries, such as recoveries 
 from prior year obligations. New obligations are subtracted from these 
      resources, resulting in the end-of-year unobligated balances.

 The ``New budget authority (gross), detail'' section provides detailed 
 information on the total new budget authority available to finance the 
                 program. It includes information on the

[[Page 5]]

type of budget authority that is available, rescissions, reductions, and 
                   amounts precluded from obligation.

   The ``Change in unpaid obligations'' section shows the difference 
   between obligations and outlays. New obligations are added to the 
 obligations that were incurred in a previous year but not liquidated. 
Total disbursements (outlays, gross) are subtracted from these amounts. 
    Adjusting entries, such as adjustments in expired accounts, are 
     included, as appropriate, resulting in the end-of-year unpaid 
obligations. Where applicable, this section separately identifies total 
 unpaid obligations, orders on hand from Federal sources, and obligated 
balances, which are the unpaid obligations less the orders on hand from 
                            Federal sources.

 The ``Outlays (gross), detail'' section indicates whether the outlays 
pertain to current or permanent budget authority and to balances or new 
                               authority.

 The ``Offsets and net budget authority and outlays'' sections indicate 
 the amounts to be deducted from gross budget authority and outlays to 
   arrive at the net budget authority and outlay amounts. Offsetting 
collections (cash) and the change in orders on hand from Federal sources 
 are deducted from gross budget authority; only offsetting collections 
                 (cash) are deducted from gross outlays.

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 16-1186-0-1-755      1997 actual   1998 est.   1999 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Policy and program development..          38          39          42
00.02   Departmental management and 
          administration................          39          38          38
00.03   Facilities operations, 
          maintenance, and repair.......          11          12          15
                                           ---------   ---------  ----------
          Total direct program..........          88          89          95
                                           ---------   ---------  ----------
01.01   Reimbursable program............          42          44          45
                                           ---------   ---------  ----------
10.00     Total obligations.............         130         133         140
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......         132         133         140
22.30 Unobligated balance expiring......          -2
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         130         133         140
23.95 New obligations...................        -130        -133        -140
----------------------------------------------------------------------------

    New budget authority (gross), detail:
    Current:
40.00   Appropriation (definite)........          90          89          95
    Permanent:
      Spending authority from offsetting 
          collections:

68.00   Offetting collections (cash)....          43          43          45
68.10   Change in orders on hand from 
          Federal sources...............          -1           1
                                           ---------   ---------  ----------
68.90     Spending authority from 
            offsetting collections 
            (total).....................          42          44          45
                                           ---------   ---------  ----------
70.00 Total new budget authority (gross)         132         133         140
----------------------------------------------------------------------------

    Change in unpaid obligations:
    Unpaid obligations, start of year:
72.90   Obligated balance: Fund balance.           3           6           9
72.95   Orders on hand from Federal 
          sources.......................           1                       1
                                           ---------   ---------  ----------
72.99     Total unpaid obligations, 
            start of year...............           4           6          10
                                           ---------   ---------  ----------
73.10 New obligations...................         130         133         140
73.20 Total outlays (gross).............        -127        -129        -134
73.40 Adjustments in expired accounts...          -1
      Unpaid obligations, end of year:..
74.90   Obligated balance: Fund balance.           6           9          15
74.95 Orders on hand from Federal 
        sources.........................                       1           1
                                           ---------   ---------  ----------
74.99     Total unpaid obligations, end 
            of year.....................           6          10          16
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority          83          82          87
86.93 Outlays from current balances.....           2           3           2
86.97 Outlays from new permanent 
        authority.......................          42          44          45
                                           ---------   ---------  ----------
87.00     Total outlays (gross).........         127         129         134
----------------------------------------------------------------------------

    Offsets:
    Against gross budget authority and outlays:
88.00   Offsetting collections (cash) 
          from: Federal sources.........          43          43          45
    Against gross budget authority only:
88.95   Change in orders on hand from 
          Federal sources...............          -1           1
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          90          89          95
90.00 Outlays...........................          84          86          89
---------------------------------------------------------------------------

A schedule entitled ``Summary of Budget Authority and Outlays'' is shown 
 immediately following the first program and financing schedule for any 
    account that has additional program and financing schedules for 
 supplemental requests, legislative proposals, or rescission proposals.

narrative statement of program and performance

 Narrative statements present briefly the objectives of the program and 
    the work to be financed primarily for 1999. Measures of expected 
   performance may be included, and the relationship to the financial 
                         estimates is described.

schedule of object classification and personnel summary

There is shown for each account a schedule of obligations, according to 
          the following uniform list of object classifications:

10 PERSONAL SERVICES AND
 BENEFITS
11.1 Full-time permanent
11.3 Other than full-time
     permanent
11.5 Other personnel
     compensation
11.7 Military personnel
11.8 Special personal services
     payments
11.9 Total personnel
     compensation
12.1 Civilian personnel benefits
12.2 Military personnel
     benefits
13.0 Benefits for former
     personnel
20 CONTRACTUAL SERVICES
 AND SUPPLIES
21.0 Travel and transportation
     of persons
22.0 Transportation of things
23.1 Rental payments to GSA
23.2 Rental payments to others
23.3 Communications, utilities,
     and miscellaneous
     charges
24.0 Printing and reproduction
25.1 Advisory and assistance
     services
25.2 Other services
25.3 Purchases of goods and
     services from
     Government accounts
25.4 Operation and
     maintenance of facilities
25.5 Research and development
     contracts
25.6 Medical care
25.7 Operations and
     maintenance of
     equipment
25.8 Subsistence and support
     of persons
26.0 Supplies and materials
30 ACQUISITION OF ASSETS
31.0 Equipment
32.0 Land and structures
33.0 Investments and loans
40 GRANTS AND FIXED
 CHARGES
41.0 Grants, subsidies, and
     contributions
42.0 Insurance claims and
     indemnities
43.0 Interest and dividends
44.0 Refunds
90 OTHER
91.0 Unvouchered
92.0 Undistributed
93.0 Limitation on expenses
99.0 SUBTOTAL DIRECT
     OBLIGATIONS
99.0 Reimbursable obligations
99.5 Below reporting threshold
99.9 TOTAL GROSS
     OBLIGATIONS

 Object classes reflect the nature of the things or services purchased, 
regardless of the purpose of the program for which they are used. Object 
class entry 11.9, Total personnel compensation, is the sum of amounts in 
     object classes 11.1 through 11.8. Except for revolving funds, 
    reimbursable obligations are aggregated in a single line and not 
identified by object class. Amounts for any object class that are below 
 the reporting threshold (i.e., amounts that are $500 thousand or less) 
are reported together as a single entry. Data, classified by object, are 
                 illustrated in the following schedule:

[[Page 6]]

             Object Classification (in millions of dollars)

------------------------------------------------------------------------
Identification code 17-0643-0-1-452  1997 actual  1998 est.   1999 est.
------------------------------------------------------------------------
         Direct obligations:
           Personnel compensation:
11.1       Full-time permanent......         113         112         115
11.3       Other than full-time 
             permanent..............           3           3           3
11.5       Other personnel 
             compensation...........           3           3           3
11.8       Special personal services 
             payments...............           1           1           1
                                    ------------------------------------
11.9         Total personnel 
               compensation.........         120         119         122
12.1     Civilian personnel benefits          24          24          25
23.1     Rental payments to GSA.....          23          23          24
26.0     Supplies and materials.....           5           5           5
31.0     Equipment..................           6           6           5
32.0     Land and structures........          33          31          28
                                    ------------------------------------
99.0       Subtotal, direct 
             obligations............         211         208         209
99.0
         Reimbursable obligations...          26          27          28
99.5     Below reporting threshold..           1           2           2
                                    ------------------------------------
99.9       Total obligations........         238         237         239
------------------------------------------------------------------------

  When obligations for personnel compensation are shown in the object 
 classification schedule, a personnel summary generally will follow the 
          object classification schedule, as illustrated below:

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 17-0643-0-1-452      1997 actual   1998 est.   1999 est.
----------------------------------------------------------------------------
    Direct: Total compensable workyears:
1001  Full-time equivalent employment...         774         748         706
1005  Full-time equivalent of overtime 
        and holiday hours...............          23          17          19
                                           ---------   ---------  ----------
    Reimbursable: Total compensable workyears:
2001  Full-time equivalent employment...           8          12          12
---------------------------------------------------------------------------

     Federal civilian employment generally is stated on a full-time 
equivalent (FTE) basis for the executive branch. It is the total number 
 of hours worked (or to be worked) divided by the number of compensable 
                  hours applicable to each fiscal year.

                          FINANCIAL STATEMENTS

Financial statements are presented for activities specifically required 
  by the Government Corporation Control Act or other legislation, all 
direct and guaranteed loan financing accounts (balance sheets only), all 
Government-sponsored enterprise funds, and generally for other revolving 
and trust revolving funds conducting business with the public. They are 
    occasionally presented for funds conducting business within the 
                               Government.

                         Statement of Operations

 For many revolving funds there is a statement of operations that shows 
 the resulting net income or loss for the year. This statement usually 
includes accrued revenue (e.g., revenue earned) and accrued expenditures 
  (e.g., including costs incurred but not yet paid), whether funded or 
          unfunded. The amounts in the 1996 column are audited.

                        Statement of Operations (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code   16-4023-0-3-754    1996 actual    1997 actual     1998 est.      1999 est.
-----------------------------------------------------------------------------------------------
    Industrial Program:
0111  Revenue...........................           9             14             6             10
0112  Expense...........................          -7             -8            -8             -8
0119    Net income of loss (-)..........           2              6            -2              2
                                        ============ ==============  ============  =============

    Sales program:
0121  Revenue...........................          25             27            18             15
0122  Expense...........................         -15            -20           -11            -10
                                        ------------ --------------  ------------  -------------
0129    Net Income or loss (-)..........          10              7             7              5
                                        ============ ==============  ============  =============

    Power program:
0131  Revenue...........................          39             28            34             22
0132  Expense...........................         -13            -18           -20            -14
                                        ------------ --------------  ------------  -------------
0139    Net income of loss (-)..........          26             10            14              8
                                        ============ ==============  ============  =============

0191      Total revenues................          73             69            58             47
0192      Total expenses................         -35            -46           -39            -32
                                        ------------ --------------  ------------  -------------
0199      Total income or loss (-)......          38             23            19             15
-----------------------------------------------------------------------------------------------
                              Balance Sheet

The balance sheets show assets, liabilities, and equity for the fund at 
the close of each fiscal year. In addition to this information, which is 
  similar to commercial balance sheet data, budget needs also require 
  additional information, shown in the equity section. A disclosure is 
made of obligations incurred that have not yet accrued into liabilities 
(undelivered orders) and of budgetary resources for which no funding has 
  been received (unfinanced budgetary resources). Unfinanced budgetary 
   resources include orders from Federal customers that have not been 
filled (unfilled orders), and unfinanced budget authority in the form of 
    authority to borrow for which borrowing has not taken place, and 
  contract authority for which liquidating cash has not been received. 
Orders received from the public must be accompanied by advance payment. 
The amounts in the 1996 column are audited. Other amounts are unaudited 
                         and subject to change.

                             Balance Sheet (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code   16-4023-0-3-754    1996 actual    1997 actual     1998 est.      1999 est.
-----------------------------------------------------------------------------------------------

    Assets:

      Federal assets:

        Investments in US securities

1102      Treasury securities, net......           4              4             4              4
1104      Agency securities, net........           1              2             2              2
1106    Receivables, net................           1              1             1              1
      Non-Federal assets:

1201      Investments in non-Federal 
            securities, net.............           1              2             2              2
1999
                                        ------------ --------------  ------------  -------------
          Total assets..................           7              9             9              9
                                        ============ ==============  ============  =============

    Liabilities:

      Federal liabilities:

2103    Debt............................           2              2             2              2
      Non-Federal liabilities:

2203    Debt............................           3              3             3              3
                                        ------------ --------------  ------------  -------------
2999      Total liabilities.............           6              6             6              6
                                        ============ ==============  ============  =============

    Net Position:

3100  Appropriated equal................           3              3             3              3
3999    Total net position..............           2              3             3              3
                                        ------------ --------------  ------------  -------------
4999      Total liabilities and net 
            position....................           7              9             9              9
-----------------------------------------------------------------------------------------------

federal credit schedules

 Federal credit programs provide benefits to the public in the form of 
direct loans and loan guarantees. The Federal Credit Reform Act of 1990 
requires that the estimated costs arising from the direct and guaranteed 
loans of a program be calculated on a net present value basis, excluding 
  administrative costs. For most programs, direct loan obligations and 
loan guarantee commitments cannot be made unless appropriations for the 
  cost have been provided in advance in annual appropriations acts. In 
     addition, annual limitations on the amount of obligations and 
         commitments may be enacted in appropriations language.

  Appropriations for costs are recorded as budget authority in credit 
 program accounts. The administrative expenses associated with a credit 
 program are also financed in the program account, but on a cash basis. 
 All cash flows arising from direct loan obligations and loan guarantee 
      commitments are recorded in separate financing accounts. The 
 transactions of the financing accounts are not included in the budget 
     totals. Program accounts make subsidy payments, recorded as on-

[[Page 7]]

      budget outlays, to the financing accounts at the time of the 
             disbursement of the direct or guaranteed loans.

   The transactions associated with direct loan obligations and loan 
guarantee commitments made prior to 1992 continue to be accounted for on 
  a cash flow basis and are recorded in liquidating accounts. In most 
  cases, the liquidating account is the account that was used for the 
        program prior to the enactment of the 1990 requirements.

Program and Financing schedules (described above) are shown for program, 
  financing, and liquidating accounts. In addition, a Summary of Loan 
  Levels, Subsidy Budget Authority, and Outlays by Program schedule is 
    shown for program accounts. Status of Direct Loans and Status of 
  Guaranteed Loans schedules (as applicable) are shown for liquidating 
 accounts and financing accounts. Examples of these schedules are shown 
below. Summary information on Federal credit programs is provided in the 
 chapter entitled ``Underwriting Federal Credit and Insurance'' in the 
                     Analytical Perspectives volume.

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

----------------------------------------------------------------------------
Identification code 83-0100-0-1-155      1997 actual   1998 est.   1999 est.
----------------------------------------------------------------------------

    Direct loan levels supportable by subsidy 
        budget authority:
1150  Economic opportunity loans........         301         250         225
1150  Handicapped loans.................         199         150         150
1150  Minority enterprise loans.........         215         200         195
                                           ---------   ---------  ----------
1159      Total direct loan levels......         715         600         570
    Direct loan subsidy rates (in percent):
1320  Economic opportunity loans........        8.00        8.00        8.00
1320  Handicapped loans.................        3.01        2.66        2.66
1320  Minority enterprise loans.........        4.20        4.00        3.59
                                           ---------   ---------  ----------
1329      Weighted average subsidy rate.        5.45        5.39        5.19
    Direct loan subsidy budget authority:
1330  Economic opportunity loans........          24          20          18
1330  Handicapped loans.................           6           4           4
1330  Minority enterprise loans.........           9           8           7
                                           ---------   ---------  ----------
1339      Total subsidy budget authority          39          32          29
    Direct loan subsidy outlays:
1340  Economic opportunity loans........          12          10           9
1340  Handicapped loans.................           3           4           4
1340  Minority enterprise loans.........           4           7           8
                                           ---------   ---------  ----------
1349  Total, subsidy outlays............          19          21          21
----------------------------------------------------------------------------

    Guaranteed loan levels supportable by subsidy 
        budget authority:
2150  General business loans............       1,120       1,200       1,215
2150  Minority enterprise loans.........       8,790       9,000       9,250
                                           ---------   ---------  ----------
2159  Total guaranteed loan levels......      10,000      10,200      10,465
    Guaranteed loan subsidy rates (in percent):
2320  General business loans............        2.41        2.42        2.47
2320  Minority enterprise loans.........        0.91        0.90        0.92
                                           ---------   ---------  ----------
2329      Weighted average subsidy rate.        1.07        1.08        1.10
    Guaranteed loan subsidy budget authority:
2330  General business loans............          27          29          30
2330  Minority enterprise loans.........          80          81          85
                                           ---------   ---------  ----------
2339      Total subsidy budget authority         107         110         115
    Guaranteed loan subsidy outlays:
2340  General business loans............          13          25          29
2340  Minority enterprise loans.........          40          72          83
                                           ---------   ---------  ----------
2349      Total subsidy outlays.........          53          97         112
----------------------------------------------------------------------------

    Administrative expense data:
3510  Budget authority..................          19          18          17
3590  Outlays from new authority........          19          18          17
---------------------------------------------------------------------------

               Status of Direct Loans (in millions of dollars)

----------------------------------------------------------------------------
Identification code 83-4200-0-3-155      1997 actual   1998 est.   1999 est.
----------------------------------------------------------------------------

    Position with respect to appropriations act 
        limitation on obligations:
1111  Limitation on direct loans........         715         600         570
                                           ---------   ---------  ----------
1150      Total direct loan obligations.         715         600         570
----------------------------------------------------------------------------

    Cumulative balance of direct loans 
        outstanding:
1210    Outstanding, start of year......                     325         905
1231    Disbursements: Direct loan 
          disbursements.................         338         586         597
1251    Repayments: Repayments and 
          prepayments...................          -3          -6          -7
    Write-offs for default:
1263    Direct loans....................         -10
                                           ---------   ---------  ----------
1290    Outstanding, end of year........         325         905       1,495
----------------------------------------------------------------------------

             Status of Guaranteed Loans (in millions of dollars)

----------------------------------------------------------------------------
Identification code 83-4100-0-3-155      1996 actual   1997 est.   1998 est.
----------------------------------------------------------------------------

    Position with respect to appropriations act 
        limitations on commitments:
2111  Limitations on guaranteed loans 
        made by private lenders.........      10,000      10,200      10,465
                                           ---------   ---------  ----------
2150      Total guaranteed loan 
            commitments.................      10,000      10,200      10,465
----------------------------------------------------------------------------

               MEMORANDUM

2199    Guaranteed amount of guaranteed 
          loan commitments..............       7,500       7,650       7,849
----------------------------------------------------------------------------

    Cumulative balance of guaranteed loans 
        outstanding:
2210    Disbursements: Outstanding start 
          of year.......................                   5,000      13,895
2231    Repayments: Disbursements of new 
          guaranteed loans..............       5,000       9,100      10,312
2251    Repayments and prepayments......                    -200        -375
    Adjustments:
2261    Terminations for default that 
          result in a loan receivable...                      -5         -13
                                           ---------   ---------  ----------
2290    Outstanding, end of year........       5,000      13,895      23,820
----------------------------------------------------------------------------

               MEMORANDUM

2299  Guaranteed amount of guaranteed 
        loans outstanding, end of year..       3,750      10,421      17,865
                ADDENDUM

    Cumulative balance of defaulted guaranteed 
        loans that result in loans receivable:
2310    Outstanding, start of year......                                   5
2331    Disbursements for guaranteed 
          loan claims...................                       5          13
2351    Repayments of loans receivable..                                  -3
2361    Write-off of loans receivable...                                  -2
                                           ---------   ---------  ----------
2390    Outstanding, start of year......                       5          13
---------------------------------------------------------------------------


 
                    UNAVAILABLE COLLECTIONS SCHEDULE


    This schedule is printed for special fund and trust fund accounts to 
show the amount of receipts that are credited to them. It also shows any 
balances of unappropriated receipts or receipts that are precluded from 
obligation because of a provision of law, such as a benefit formula or 
limitation on obligations. The schedule also is printed for other types 
of accounts with offsetting collections that are unavailable for 
obligation because of limitations on obligations.



 
                  STATUS OF CONTRACT AUTHORITY SCHEDULE


    Contract authority is a form of budget authority that permits 
obligations to be incurred but requires a subsequent appropriation to 
liquidate (pay) the obligation. Where applicable, this schedule follows 
the program and financing schedule

[[Page 8]]

and reports the amount of contract authority for which appropriations to 
liquidate have not been provided or requested.



 
                          BUDGET PLAN SCHEDULE


    This schedule is printed only for certain accounts in the Department 
of Defense--Military chapter. It shows obligations incurred or estimated 
to be incurred from an appropriation, regardless of the timing of the 
obligation.



 
                        STATUS OF FUNDS SCHEDULE


    This schedule reports balances, cash income, and cash outgo for 
major trust funds and certain other accounts. When present, it appears 
after the narrative statement for the fund or account.



 
             STATUS OF CONTINGENT EMERGENCY FUNDING SCHEDULE


    This schedule is printed for any account that has balances of 
emergency appropriations that are contingent on the President submitting 
a budget request to Congress designating an amount as an emergency 
requirement, as defined by the Balanced Budget and Emergency Deficit 
Control Act of 1985, as amended.



 
                 GENERAL FUND RECEIPT ACCOUNTS SCHEDULE


    This schedule shows the amount of receipts attributed to an agency 
that are credited to the general fund of the Treasury. It is printed at 
the end of the presentation for the agency, before any general 
provisions. (Receipts that are credited to a special fund or trust fund 
for which the agency is responsible are shown in an Unavailable 
Collections schedule presented with other schedules for the fund.)



 
                      ALLOCATIONS BETWEEN AGENCIES


    In some cases, funds appropriated to the President or to an agency 
are allocated to one or more agencies that help to carry out a program. 
Obligations incurred under such allocations are included in the data for 
the account to which the appropriation is made in the allocating agency. 
The object classification schedule for such accounts identifies the 
amount of such obligations by performing agency. A note at the end of a 
bureau or equivalent grouping identifies allocations received from other 
agencies.


 
                     BUDGETS NOT SUBJECT TO REVIEW                      

 In accordance with law or established practice, the presentations for 
the Legislative Branch, the Judiciary, the Milk Market Orders Assessment 
 Fund of the Department of Agriculture, the Farm Credit Administration, 
   and the International Trade Commission have been included, without 
            review, in the amounts submitted by the agencies.

The budgets of the privately owned Government-sponsored enterprises and 
the Board of Governors of the Federal Reserve System, are not subject to 
        review; they are included for information purposes only.