[Analytical Perspectives]
[Budget Enforcement Act Preview Report]
[13. Preview Report]
[From the U.S. Government Publishing Office, www.gpo.gov]


========================================================================
 
                         BUDGET ENFORCEMENT ACT
                             PREVIEW REPORT

========================================================================

[[Page 243]]

                           13. PREVIEW REPORT

  The Budget Enforcement Act of 1990 (BEA) was enacted as part of the 
Omnibus Budget Reconciliation Act of 1990. The BEA established, through 
1995, annual limits, or ``caps,'' on discretionary spending, and a pay-
as-you-go (PAYGO) requirement that legislation affecting direct spending 
or receipts not result in a net cost. An across-the-board reduction of 
non-exempt spending, known as ``sequestration,'' enforces compliance 
with these constraints. The BEA has been extended several times, most 
recently by the Balanced Budget Act of 1997 (BBA), which extended the 
caps and PAYGO requirements through 2002.
  The BEA requires that OMB issue a report on the impact of each piece 
of legislation that affects spending or receipts. It requires three 
additional reports throughout the year on the overall status of 
discretionary and PAYGO legislation. This Preview Report, the first of 
the three required overall status reports, provides the status of 
discretionary appropriations and PAYGO legislation based on laws enacted 
as of the end of the second session of the 106th Congress. In addition, 
it explains the differences between the OMB and Congressional Budget 
Office (CBO) estimates of the discretionary caps.
  OMB estimates use the economic and technical assumptions underlying 
the President's 2002 Budget submission as required by the BEA. The OMB 
Update Report that will be issued in August and the Final Report that 
will be issued after the end of the Congressional session must also use 
these economic and technical assumptions. Estimates in the Update Report 
and the Final Report will be revised only to reflect laws enacted after 
the Preview Report.

                    The President's Budget Proposals

Discretionary Caps and PAYGO

  With the arrival of budget surpluses in 1998, Congress and the 
previous Administration began to skirt the budget enforcement 
mechanisms. In 2001 alone, appropriations exceeded the discretionary 
spending levels set in the BEA, requiring a $95.5 billion increase in 
the cap for that year to accommodate the increase. In 2001, PAYGO 
requirements for $17 billion in spending were also waived.
  Beginning in 2002, the Administration proposes to raise and extend the 
discretionary spending caps through 2005 to maintain their viability as 
a tool for fiscal discipline. This will allow for the continued 
reduction of the national debt, and at the same time provide enough 
growth for discretionary programs to keep pace with inflation over the 
next five years. The budget also proposes to change the scoring rules 
for advance appropriations and includes an allowance for a national 
emergency reserve. These changes will restore discipline to the budget 
process by making it more difficult to skirt the discretionary caps. 
Table 13-1 shows the Administration's proposals for discretionary 
spending limits through 2005. The budget also proposes to extend the 
PAYGO requirement for entitlement spending and tax legislation.

National Emergency Reserve

  The budget includes a national emergency reserve allowance to ensure 
adequate funding for emergencies in the annual budget and appropriations 
process to respond to natural disasters. By setting aside a reserve for 
emergency needs, emergency supplementals should be limited to extremely 
rare events.
  Four programs make up a large part of the Government's response to 
natural disasters: the Federal Emergency Management Agency's disaster 
relief fund; the Department of Agriculture's fire fighting program; the 
Department of the Interior's fire fighting program; and the Small 
Business Administration's disaster loan program. The budget requests 
appropriations to provide adequate funding for these programs, based on 
historical funding levels and unobligated balances of appropriations 
provided in previous years. In addition, the budget includes an 
emergency reserve allowance (not a specific appropriation request) of 
budget authority and outlays, for 2002 and each year thereafter, based 
on the average annual spending over the last five years for 
extraordinarily large events, such as Hurricane Georges and the Midwest 
floods. In 2002, the reserve is $5.6 billion. It grows with inflation 
thereafter.

  To implement this proposal, the Budget Committees are asked to 
establish a reserve in the budget resolution. The reserve would be 
allocated to the appropriations committees upon a Presidential request 
designating the proposed funding as an emergency and the Committees' 
determination that the following criteria have been met: funding is for 
events that are sudden, urgent, unforseen, and not permanent; and, 
adequate funding for a normal year has been provided for the applicable 
program by the Appropriations Committees.
  The reserve could be used for programs other than the four listed 
above if the same criteria are met. If the reserve is not all allocated 
in a given year, the following year's emergency reserve would be 
increased by the unused amount.

Advance Appropriations

  An advance appropriation becomes available one year or more beyond the 
year for which the appropriations act is passed. From 1993 to 1999, an 
average of $2.3 billion in discretionary budget authority was advance 
appropriated each year. In 1999, advance appropriations funding totaled 
$8.9 billion, an increase of $5.8

[[Page 244]]

                Table 13-1.  PROPOSED SPENDING LIMITS BY CATEGORY
                            (In billions of dollars)
----------------------------------------------------------------------------------------------------------------
                                                      2001 \1\    2002      2003      2004      2005      2006
----------------------------------------------------------------------------------------------------------------
Original Balanced Budget Act Limits
   BA...............................................     542.0     552.8       1.9       2.1       2.2       2.4
   OL...............................................     595.8     594.7      35.9       2.0       2.2       2.4

Spending in Excess of Original Caps
   BA...............................................      92.9     107.8  ........  ........  ........  ........
   OL...............................................      53.6      97.0  ........  ........  ........  ........

Proposed Discretionary Spending Limits
   BA...............................................     634.9     660.6     685.1     702.7     720.1     737.9
   OL...............................................     649.4     691.7     711.8     731.2     754.5     770.4
----------------------------------------------------------------------------------------------------------------
\1\ Data for 2001 is a current estimate and is not a proposed discretionary spending limit.

billion from the previous year. In 2000, advance appropriations 
increased by $14.6 billion to over $23.4 billion. Increases in advance 
appropriations from the previous year included the following: Department 
of Education ($6.2 billion); Department of Housing and Urban Development 
($4.2 billion); Department of Labor ($2.5 billion); and Department of 
Health and Human Services ($1.4 billion).
  Too often in recent years advance appropriations have been used to 
hide true funding levels by crediting certain appropriations to other 
years. This budget practice distorts the debate over Government spending 
and misleads the public about spending levels in specific accounts.
  The 2001 Congressional Budget Resolution attempted to address this 
misuse of advance funding by including a cap on advance appropriations 
equal to the amount advanced in the previous year. In order to expand 
discretionary spending in 2001, certain advance appropriations were 
reduced and other advances were increased. This did not change the total 
amount that was advance funded, but did allow for growth in 2001.
  The Administration proposes to reverse the misleading budget practice 
of using advance appropriations simply to avoid spending limitations. 
However, this proposal would not affect advance appropriations enacted 
for programmatic reasons. The budget proposes reforms where such 
appropriations were made in 2001 for 2002.

                   Discretionary Sequestration Report

  Discretionary programs are funded annually through the appropriations 
process. The scorekeeping guidelines accompanying the BEA identify 
accounts with discretionary resources. The BEA limits, or caps, budget 
authority and outlays available for discretionary programs each year 
through 2002. For 2000, the BEA divided discretionary spending into two 
categories: violent crime reduction spending and all other discretionary 
spending. For 2001 and 2002, the BEA specified a single category for all 
discretionary spending. The Transportation Equity Act for the 21st 
Century (TEA-21) (P.L. 105-178) established two additional categories 
for highway and mass transit outlays for 1999 through 2003. The Interior 
and Related Agencies Appropriations Act, 2001, (P.L. 106-291) added a 
new category for conservation spending with limits on budget authority 
and outlays for 2002-2006. In addition to specifying overall limits for 
the conservation category, the Act also specifies levels of spending for 
six subcategories
  OMB monitors compliance with the discretionary spending limits 
throughout the fiscal year. Appropriations that cause a breach in the 
budget authority or outlay limits trigger a sequester to eliminate that 
breach. The law does not require that Congress appropriate the full 
amount available under the discretionary limits, although it generally 
has appropriated at least the full amount. In recent years various 
means, such as emergency designations and advance appropriations, have 
been used to skirt the discretionary limits.
  Table 13-2 summarizes changes to the caps since 1990, and includes the 
new limits established for 2002-2006 by P.L. 106-291.
  Adjustments to discretionary limits.--The BEA permits certain 
adjustments to the discretionary limits. On January 16, 2001, OMB 
submitted the Final Sequestration Report for 2001 required by the BEA. 
This report describes adjustments permitted by the BEA as of the time 
the report was issued. The limits resulting from these adjustments are 
the starting points for this Preview Report. Included in the Preview 
Report are adjustments for changes in concepts and definitions, 
estimates of emergency spending released subsequent to the Final 
Sequestration Report, and adjustments to the highway and mass transit 
categories. Table 13-2 summarizes changes to the caps since 1990. Table 
13-3 shows the adjustments made in this Preview Report.

[[Page 245]]

                                       Table 13-2.  HISTORICAL SUMMARY OF CHANGES TO DISCRETIONARY SPENDING LIMITS
                                                                (In billions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                1991     1992     1993     1994     1995     1996     1997     1998     1999     2000     2001     2002
--------------------------------------------------------------------------------------------------------------------------------------------------------

      TOTAL DISCRETIONARY

Statutory Caps as set in OBRA   BA              491.7    503.4    511.5    510.8    517.7    519.1    528.1    530.6    533.0    537.2    542.0    551.1
 1990, OBRA 1993, and 1997
 Bipartisan Budget Agreement..
                                OL              514.4    524.9    534.0    534.8    540.8    547.3    547.3    547.9    559.3    564.3    564.4    560.8
  Adjustment to 1998 OBRA       BA            .......  .......  .......  .......  .......  .......  .......     -6.9  .......  .......  .......  .......
   limits to reach
   discretionary spending
   limits included in the 1997
   Bipartisan Budget Agreement
                                OL            .......  .......  .......  .......  .......  .......  .......      6.8  .......  .......  .......  .......
  Adjustments for changes in    BA            .......      7.7      8.2      8.2      8.8     -0.6     -0.4      3.1     -0.2      2.8     -0.1     -3.3
   concepts and definitions.
                                OL            .......      1.0      2.4      2.3      3.0     -0.5     -2.6     -2.8     -0.3      0.1     -0.1     -3.3
  Adjustments for changes in    BA            .......     -0.5     -5.1     -9.5    -11.8      3.0      2.6      0.0  .......  .......  .......  .......
   inflation..................
                                OL            .......     -0.3     -2.5     -5.8     -8.8      1.8      2.3      0.9  .......  .......  .......  .......
  Adjustments for credit        BA                0.2      0.2     13.0      0.6      0.7      0.1      0.2      1.0     19.4      1.0      0.6  .......
   reestimates, IRS funding,
   debt forgiveness,
   Arrearages, EITC, IMF, and
   CDRs.......................
                                OL                0.3      0.3      0.8      0.8      0.9      0.1      0.3      0.6      1.1      0.7      1.2      0.2
  Adjustments for emergency     BA                0.9      8.3      4.6     12.2      7.7      5.1      9.3      5.7     31.9     43.6      0.0      0.0
   requirements...............
                                OL                1.1      1.8      5.4      9.0     10.1      6.4      8.1      7.0     22.9     35.8     19.8      6.0
  Adjustment pursuant to Sec.   BA            .......  .......  .......  .......    -15.0     -0.1     -0.1  .......  .......  .......  .......  .......
   2003 of P.L. 104-19 \1\....
                                OL            .......  .......  .......  .......     -1.1     -3.5     -2.4     -1.5  .......  .......  .......  .......
  Adjustments for special
   allowances:
    Discretionary new budget    BA            .......      3.5      2.9      2.9      2.9  .......  .......  .......  .......  .......  .......  .......
     authority................
                                OL            .......      1.4      2.2      2.6      2.7      1.1      0.5      0.1  .......  .......  .......  .......
    Outlay allowance..........  BA            .......  .......  .......  .......  .......  .......  .......  .......  .......  .......  .......  .......
                                OL                2.6      1.7      0.5      1.0  .......  .......  .......      1.2  .......      0.8  .......  .......
      Subtotal, adjustments     BA                1.1     19.3     23.6     14.3     -6.7      7.5     11.6      2.9     51.1     47.4      0.5     -3.3
       excluding Desert Shield/
       Desert Storm...........
                                OL                3.9      5.9      8.8     10.0      6.8      5.4      6.3     12.3     23.7     37.3     20.9      3.0
  Adjustments for Operation     BA               44.2     14.0      0.6        *        *  .......  .......  .......  .......  .......  .......  .......
   Desert Shield/Desert Storm.
                                OL               33.3     14.9      7.6      2.8      1.1  .......  .......  .......  .......  .......  .......  .......
  Rounding Adjustment.........  BA            .......  .......  .......  .......  .......  .......  .......  .......  .......      1.1      3.2  .......
                                OL            .......  .......  .......  .......  .......  .......  .......  .......  .......  .......  .......  .......
  TEA-21 Adjustment (Net) \2\.  BA            .......  .......  .......  .......  .......  .......  .......  .......     -0.9     -0.9     -0.9     -0.9
                                OL            .......  .......  .......  .......  .......  .......  .......  .......      1.1      2.6      5.2      7.1
  Adjustment to reach spending  BA            .......  .......  .......  .......  .......  .......  .......  .......  .......  .......     95.9  .......
   limits mandated in P.L. 106-
   429 \3\....................
                                OL            .......  .......  .......  .......  .......  .......  .......  .......  .......  .......     58.6  .......
  Adjustment for conservation   BA            .......  .......  .......  .......  .......  .......  .......  .......  .......  .......  .......      1.8
   limits established by P.L.
   106-291 \4\................
                                OL            .......  .......  .......  .......  .......  .......  .......  .......  .......  .......  .......      1.2
                               -------------------------------------------------------------------------------------------------------------------------
    Total adjustments.........  BA               45.3     33.2     24.2     14.3     -6.7      7.5     11.6      2.9     50.2     47.6     98.8     -2.4
                                OL               37.2     20.8     16.4     12.8      7.9      5.4      6.3     12.3     24.9     40.0     84.7     11.3
                               -------------------------------------------------------------------------------------------------------------------------
Preview Report spending limits  BA              537.0    536.6    535.7    525.1    511.0    526.6    539.7    533.5    583.2    584.8    640.8    548.7
 \5\.
                                OL              551.6    545.7    550.4    547.6    548.7    552.7    553.6    560.2    584.2    604.2    649.1    572.1
--------------------------------------------------------------------------------------------------------------------------------------------------------
* $50 million or less.

\1\ P.L. 104-19, Emergency Supplemental Appropriations for Additional Disaster Assistance, for Anti-Terrorism Initiatives, for Assistance in the
  Recovery from the Tragedy that Occurred at Oklahoma City, and Rescissions Act, 1995, was signed into law on July 27, 1995. Section 2003 of that bill
  directed the Director of OMB to make a downward adjustment in the discretionary spending limits for 1995-1998 equal to the aggregate amount of
  reductions in new budget authority and outlays for discretionary programs resulting from the provisions of the bill, other than emergency
  appropriations.

\2\ Sec. 8101(a) of P.L. 105-178, the Transportation Equity Act for the 21st Century (TEA-21), which was signed by the President on June 6, 1998,
  established two new discretionary spending categories: Highway and Mass Transit. Sec. 8101(b) of TEA-21 provided for an offsetting adjustment in the
  existing discretionary spending limits.

\3\ Sec. 701 of P.L. 106-429, the Foreign Operations and Related Agencies Appropriations Act, FY 2001, included revised budget authority and outlay caps
  for FY 2001. In addition, this section provided for a budget authority rounding adjustment of 0.5 percent, and also prohibited OMB from making
  adjustments in the Final Sequestration Report for emergency requirements.

\4\ Title VIII of of P.L. 106-291, the Interior and Related Agencies Appropriations Act, FY 2001, created a new conservation category with limits on
  budget authority and outlays for FY 2002-FY 2006.

\5\ Reflects combined Defense Discretionary, Non-Defense Discretionary, Violent Crime Reduction, Highway Category, Mass Transit Category, and
  Conservation Category spending limits.

[[Page 246]]

                                                       Table 13-3.  DISCRETIONARY SPENDING LIMITS
                                                                (In millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                         2000        2001        2002
--------------------------------------------------------------------------------------------------------------------------------------------------------

                                                            VIOLENT CRIME REDUCTION SPENDING

Final Sequestration Report Violent Crime Reduction Spending Limits.............................  BA                        4,500  ..........  ..........
                                                                                                 OL                        6,344  ..........  ..........
Adjustments for the Preview Report:
  No Adjustments...............................................................................  BA                   ..........  ..........  ..........
                                                                                                 OL                   ..........  ..........  ..........
Preview Report Spending Limits.................................................................  BA                        4,500  ..........  ..........
                                                                                                 OL                        6,344  ..........  ..........
--------------------------------------------------------------------------------------------------------------------------------------------------------

                                                                    HIGHWAY CATEGORY

Final Sequestration Report Highway Category Spending Limits....................................  BA                   ..........  ..........  ..........
                                                                                                 OL                       24,574      26,920      27,925
Adjustments for the Preview Report:
   Technical outlay adjustment.................................................................  BA                   ..........  ..........  ..........
                                                                                                 OL                   ..........  ..........        -663
   Adjustment for revenue aligned budget authority.............................................  BA                   ..........  ..........  ..........
                                                                                                 OL                   ..........  ..........       1,227
                                                                                                --------------------------------------------------------
    Subtotal, Adjustments for the Preview Report...............................................  BA                   ..........  ..........  ..........
                                                                                                 OL                   ..........  ..........         564
                                                                                                --------------------------------------------------------
Preview Report Highway Category Spending Limits................................................  BA                   ..........  ..........  ..........
                                                                                                 OL                       24,574      26,920      28,489
--------------------------------------------------------------------------------------------------------------------------------------------------------

                                                                  MASS TRANSIT CATEGORY

Final Sequestration Report Mass Transit Category Spending Limits...............................  BA                   ..........  ..........  ..........
                                                                                                 OL                        4,117       4,639       5,419
Adjustments for the Preview Report:
   Technical outlay adjustment.................................................................  BA                   ..........  ..........  ..........
                                                                                                 OL                   ..........  ..........        -144
                                                                                                --------------------------------------------------------
    Subtotal, Adjustments for the Preview Report...............................................  BA                   ..........  ..........  ..........
                                                                                                 OL                   ..........  ..........        -144
                                                                                                --------------------------------------------------------
Preview Report Mass Transit Category Spending Limits...........................................  BA                   ..........  ..........  ..........
                                                                                                 OL                        4,117       4,639       5,275
--------------------------------------------------------------------------------------------------------------------------------------------------------

                                                                  CONSERVATION CATEGORY

Final Sequestration Report Conservation Category Spending Limits...............................  BA                   ..........  ..........       1,760
                                                                                                 OL                   ..........  ..........       1,232
  Federal and State Land and Water Conservation Fund subcategory...............................  BA                   ..........  ..........         540
                                                                                                 OL                   ..........  ..........  ..........
  State and Other Conservation subcategory.....................................................  BA                   ..........  ..........         300
                                                                                                 OL                   ..........  ..........  ..........
  Urban and Historic Preservation subcategory..................................................  BA                   ..........  ..........         160
                                                                                                 OL                   ..........  ..........  ..........
  Payments in Lieu of Taxes subcategory........................................................  BA                   ..........  ..........          50
                                                                                                 OL                   ..........  ..........  ..........
  Federal Deferred Maintenance subcategory.....................................................  BA                   ..........  ..........         150
                                                                                                 OL                   ..........  ..........  ..........
  Coastal Assistance subcategory...............................................................  BA                   ..........  ..........         440
                                                                                                 OL                   ..........  ..........  ..........
  Unallocated..................................................................................  BA                   ..........  ..........         120
                                                                                                 OL                   ..........  ..........  ..........
Adjustments for the Preview Report:
  No Adjustments...............................................................................  BA                   ..........  ..........  ..........
                                                                                                 OL                   ..........  ..........  ..........
Preview Report Conservation Category Spending Limits...........................................  BA                   ..........  ..........       1,760
                                                                                                 OL                   ..........  ..........       1,232
--------------------------------------------------------------------------------------------------------------------------------------------------------


[[Page 247]]


                                                              OTHER DISCRETIONARY SPENDING

Final Sequestration Report Other Discretionary Spending Limits.................................  BA                      580,289     640,803     550,333
                                                                                                 OL                      569,224     613,247     539,513
Adjustments for the Preview Report:
  Changes in concepts and definitions..........................................................  BA                   ..........  ..........      -2,359
                                                                                                 OL                   ..........         275      -2,064
  Discretionary changes in mandatory accounts..................................................  BA                   ..........  ..........      -1,029
                                                                                                 OL                   ..........  ..........        -889
  Release of contingent emergency appropriations...............................................  BA                   ..........  ..........  ..........
                                                                                                 OL                   ..........       3,985         531
                                                                                                --------------------------------------------------------
    Subtotal, Adjustments for the Preview Report...............................................  BA                   ..........  ..........      -3,388
                                                                                                 OL                   ..........       4,260      -2,422
                                                                                                --------------------------------------------------------
Preview Report Other Discretionary Spending Limits.............................................  BA                      580,289     640,803     546,945
                                                                                                 OL                      569,224     617,507     537,091
--------------------------------------------------------------------------------------------------------------------------------------------------------

                                                              TOTAL DISCRETIONARY SPENDING

Final Sequestration Report Total Discretionary Spending Limits.................................  BA                      584,789     640,803     552,093
                                                                                                 OL                      604,259     644,806     574,089
Adjustments for the Preview Report.............................................................  BA                   ..........  ..........      -3,388
                                                                                                 OL                   ..........       4,260      -2,002
Preview Report Total Discretionary Spending Limits.............................................  BA                      584,789     640,803     548,705
                                                                                                 OL                      604,259     649,066     572,087
--------------------------------------------------------------------------------------------------------------------------------------------------------

  After consultation with the Congressional Budget Committees and CBO, 
OMB has agreed to several changes to budget classification of spending. 
First, OMB and CBO have agreed to reclassify the negative subsidy 
receipts generated by the Federal Housing Administration's mutual 
mortgage insurance program and pipeline safety fees collected by the 
Department of Transportation as discretionary. In addition, the 
administrative expenses of the national flood insurance program and the 
flood mitigation fund within the Federal Emergency Management Agency 
have also been reclassified as discretionary. In addition, certain 
benefit payments to severely disabled military personnel have been 
reclassified as mandatory.
  These reclassifications increase the outlay limits in 2001 by $0.3 
billion and decrease the budget authority limits by $2.4 billion and the 
outlay limits by $2.1 billion in 2002. In addition, OMB has changed its 
scoring of outlays for contingent emergency appropriations, to be 
consistent with Congressional scoring practices. OMB used to score 
outlays from contingent emergency appropriations when the President 
designated them as ``emergency requirements.'' OMB now scores emergency 
budget authority and outlays against appropriations acts that include 
contingent emergency funds. Since the actual outlays flowing from the 
use of contingent emergency funding is dependent upon a Presidential 
request, OMB will review the original estimates each year and may make 
subsequent adjustments based on the most up-to-date information.

   Table 13-3 includes a downward adjustment of $1.0 billion in budget 
authority and $0.9 billion in outlays in 2002, for the second year 
effect of provisions in the 2001 appropriations bills that modified 
mandatory programs. Under the BEA, the discretionary limits are adjusted 
by the amount of the savings or costs of these modifications.
  The caps have also been adjusted upward for contingent emergency 
appropriations (i.e., funding for amounts that the President designates 
as ``emergency requirements'' and that Congress so designates in law) 
that have been released since the transmittal of the Final Sequestration 
Report. This adjustment totals $4.0 billion in outlays in 2001 and $0.5 
billion in outlays in 2002. Funds designated as an emergency requirement 
include crop loss payments and costs associated with an above average 
fire season in the southwestern United States.
   TEA-21 requires two adjustments to the discretionary limits based 
upon changes in outlays within the highway and transit categories. 
Outlays within the highway category have been adjusted upward by $1.2 
billion in 2002 because of higher-than-anticipated receipts in 2000 and 
in 2002. This increase is partly offset by a downward adjustment of $0.7 
billion as a result of changes in technical assumptions. The mass 
transit category outlays have been adjusted downward due to revised 
technical assumptions. Table 13-4 shows how the adjustments to the 
highway and transit categories have been calculated.

[[Page 248]]

                  Table 13-4.  ADJUSTMENTS TO THE HIGHWAY AND MASS TRANSIT CATEGORIES FOR CHANGES IN RECEIPTS AND TECHNICAL ASSUMPTIONS
                                                                (In millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                         2001        2002        2003
--------------------------------------------------------------------------------------------------------------------------------------------------------

                                                  HIGHWAY CATEGORY

Obligation Limitation Assumed in FY 2001 Preview Report.............................................................      30,216      27,767      28,233
   Adjustments:
     Difference Between Current and Previous Estimate of FY 2002
       Highway Tax Receipts.........................................................................................  ..........       2,760  ..........
       Difference Between FY 2000 Actual and Estimated Highway Tax Receipts.........................................  ..........       1,783  ..........
                                                                                                                     -----------------------------------
         Subtotal, Obligation Limitation Adjustment.................................................................  ..........       4,543  ..........

FY 2002 Preview Report Obligation Limitation........................................................................      30,216      32,310      28,233

Outlay Limits in FY 2001 Preview Report.............................................................................      26,920      27,925      27,621
   Adjustments:
     Increase in FY 2002 Obligation Limitation......................................................................  ..........       1,227       1,863
   Changes in Technical Assumptions:
     Reestimate of Outlays from Obligation Limitation level, Adjusted to Include Outlays from change in Obligation    ..........      28,489      29,100
     Limitation.....................................................................................................
     Reestimate of Outlays from Obligation Limitation level, Adjusted to Includes Outlays from change in Obligation   ..........      29,152      29,484
     Limitation.....................................................................................................
                                                                                                                     -----------------------------------
   Adjustment for Changes in Technical Assumptions..................................................................  ..........        -663        -384

Total Adjustments...................................................................................................  ..........         564       1,479
                                                                                                                     -----------------------------------
Outlay Limits in FY 2002 Preview Report.............................................................................      26,920      28,489      29,100
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                MASS TRANSIT CATEGORY

Outlay Limits in FY 2001 Preview Report.............................................................................       4,639       5,419       5,910
   Adjustment:
     Changes in Technical Assumptions:
       Reestimate of Outlays from Obligation Limitation Using Current Technical Assumptions.........................  ..........       5,275       5,531
       FY 2001 Preview Report Outlays...............................................................................  ..........       5,419       5,910
                                                                                                                     -----------------------------------
     Adjustment for Changes in Technical Assumptions................................................................  ..........        -144        -379

Outlay Limits in FY 2002 Preview Report.............................................................................       4,639       5,275       5,531
--------------------------------------------------------------------------------------------------------------------------------------------------------

   The Administration has included several proposals in the budget that 
would result in cap adjustments upon their enactment. These adjustments 
are assumed in the proposed limits in Table 13-1 and are described 
below.
  Adjustments Included in Proposed Limits That Would be Made Under 
Existing Authority:
    Continuing Disability Reviews.--Funding for additional 
          continuing disability reviews (CDRs) under the heading, 
          ``Limitation on Administrative Expenses,'' for the Social 
          Security Administration. The law limits adjustments to the 
          budget authority and outlay estimates authorized in the BBA. 
          CDRs are conducted to verify that recipients of Social 
          Security disability insurance benefits and Supplemental 
          Security Income benefits for persons with disabilities are 
          still disabled. The budget includes a request of $433 million 
          for CDRs in 2002.
    Earned Income Tax Credit (EITC) Compliance Initiative.--
          Funding for EITC compliance initiatives, including the 
          detection and enforcement of EITC eligibility rules in order 
          to reduce EITC overclaims. Adjustments are limited to the 
          budget authority and outlay estimates authorized in the BBA. 
          The budget includes a request of $146 million for EITC 
          compliance in 2002.
    Adoption Incentive Payments.--The Adoption and Safe Families 
          Act of 1997 authorizes bonus payments to States that increase 
          the number of adoptions from the foster care system. The Act 
          provides for a discretionary cap adjustment for appropriations 
          up to $20 million annually for 1999 through 2003. It is 
          assumed that the cost of adoption bonuses will be offset by 
          reductions in mandatory foster care costs. The budget includes 
          a request of $20 million for adoption incentive payments in 
          2002.
  Comparison of OMB and CBO discretionary limits.--Section 254(d)(5) of 
the BEA requires this report to explain the differences between OMB and 
CBO estimates for discretionary spending limits. Table 13-5 compares OMB 
and CBO limits for 2000-2002. CBO uses the discretionary limits from 
OMB's sequestration update report as a starting point for adjustments in 
its end-of-session sequestration report.

[[Page 249]]

                      Table 13-5.  COMPARISON OF OMB AND CBO DISCRETIONARY SPENDING LIMITS
                                            (In millions of dollars)
----------------------------------------------------------------------------------------------------------------
                                                                                    2000       2001       2002
----------------------------------------------------------------------------------------------------------------

                            Violent Crime Reduction

CBO Preview Report limits:
  BA...........................................................................      4,500  .........  .........
  OL...........................................................................      6,344  .........  .........
OMB Preview Report limits:
  BA...........................................................................      4,500  .........  .........
  OL...........................................................................      6,344  .........  .........
Difference:
  BA...........................................................................  .........  .........  .........
  OL...........................................................................  .........  .........  .........

----------------------------------------------------------------------------------------------------------------
                                Highway Category

CBO Preview Report limits:
  BA...........................................................................  .........  .........  .........
  OL...........................................................................     24,574     26,920     28,889
OMB Preview Report limits:
  BA...........................................................................  .........  .........  .........
  OL...........................................................................     24,574     26,920     28,489
Difference:
  BA...........................................................................  .........  .........  .........
  OL...........................................................................  .........  .........       -400

----------------------------------------------------------------------------------------------------------------
                             Mass Transit Category

CBO Preview Report limits:
  BA...........................................................................  .........  .........  .........
  OL...........................................................................      4,117      4,639      5,490
OMB Preview Report limits:
  BA...........................................................................  .........  .........  .........
  OL...........................................................................      4,117      4,639      5,275
Difference:
  BA...........................................................................  .........  .........  .........
  OL...........................................................................  .........  .........       -215

----------------------------------------------------------------------------------------------------------------
                             Conservation Category

CBO Preview Report limits:
  BA...........................................................................  .........  .........      1,760
  OL...........................................................................  .........  .........      1,232
OMB Preview Report limits:
  BA...........................................................................  .........  .........      1,760
  OL...........................................................................  .........  .........      1,232
Difference:
  BA...........................................................................  .........  .........  .........
  OL...........................................................................  .........  .........  .........
----------------------------------------------------------------------------------------------------------------
                              Other Discretionary

CBO Preview Report limits:
  BA...........................................................................    580,289    640,803    550,035
  OL...........................................................................    569,224    613,883    540,353
OMB Preview Report limits:
  BA...........................................................................    580,289    640,803    546,945
  OL...........................................................................    569,224    617,507    537,091
Difference:
  BA...........................................................................  .........  .........     -3,090
  OL...........................................................................  .........      3,624     -3,262

----------------------------------------------------------------------------------------------------------------

[[Page 250]]

                      Total Discretionary Spending Limits

CBO Preview Report limits:
  BA...........................................................................    584,789    640,803    551,795
  OL...........................................................................    604,259    645,442    575,964
OMB Preview Report limits:
  BA...........................................................................    584,789    640,803    548,705
  OL...........................................................................    604,259    649,066    572,087
Difference:
  BA...........................................................................  .........  .........     -3,090
  OL...........................................................................  .........      3,624     -3,877
----------------------------------------------------------------------------------------------------------------

  The outlay difference of $3.6 billion in 2001 is due primarily to the 
release of contingent emergency spending. CBO estimated $0.6 billion in 
outlays associated with the release of over $4.8 billion in contingent 
emergency funds provided in 2001 appropriations bills. OMB assumed 
outlays of $4.0 billion. In addition, OMB also made an adjustment of 
$0.3 billion to reflect the new scoring treatment of unreleased 
contingent emergency appropriations.
  For 2002, the $3.1 billion difference in budget authority is made up 
of several components, the largest of which is changes in concepts and 
definitions agreed to by the scorekeepers. The final decisions on 
reclassifications were made after CBO issued its report. As a result, 
the CBO Preview Report caps do not include the reclassifications of FHA 
negative subsidy, pipeline safety fees, flood insurance administrative 
expenses, and certain disability benefits for military personnel. OMB 
and CBO also have slightly different estimates of the second-year effect 
of discretionary changes to mandatory accounts, and of releases of 
emergency spending.
  The $3.9 billion difference in outlays is due primarily to the timing 
issue listed above, but also includes small differences in technical 
adjustments made to the highway and mass transit categories.

                       PAYGO Sequestration Report

  This section of the Preview Report discusses the enforcement 
procedures that apply to direct spending and receipts. The BEA defines 
direct spending as entitlement authority, the food stamp program, and 
budget authority provided by law other than in appropriations acts. The 
following are exempt from PAYGO enforcement: Social Security, the Postal 
Service, legislation specifically designated as an emergency 
requirement, and legislation fully funding the Federal Government's 
commitment to protect insured deposits.
  The BEA requires a sequestration to offset any net cost resulting from 
legislation enacted before October 1, 2002, that affects direct spending 
or receipts.
  Sequester determinations.--The BEA requires OMB to submit a report to 
Congress estimating the change in outlays or receipts for the current 
year, the budget year, and the following four fiscal years resulting 
from enactment of PAYGO legislation. The estimates, which must rely on 
the economic and technical assumptions underlying the most recent 
President's budget, determine whether the PAYGO requirement is met. The 
PAYGO process requires OMB to maintain a ``scorecard'' that shows the 
cumulative net cost impact of such legislation. This Report shows how 
these past actions affect the upcoming fiscal year.
  In recent years, the PAYGO constraints have been skirted. In enacting 
the 2000 budget, Congress and the previous Administration removed net 
costs totaling $12.7 billion over five years from the PAYGO scorecard. 
Last year, agricultural direct spending totaling $7.2 billion over five 
years was waived from the PAYGO requirement. In total, net costs of 
$10.5 billion were removed last year from the PAYGO scorecard for 2001.
  Table 13-6 shows OMB estimates for legislation enacted through 
December 31, 2000. The balances reflect the removal of $10.5 billion net 
costs for 2001 in last year's Final Sequester Report as required by the 
Omnibus Consolidated and Emergency Supplemental Appropriations Act, 
2001. For legislation enacted this year, the 2001 impact will be added 
to the balance for 2002 in the Final Sequester Report that OMB is to 
issue after the 1st session of the 107th Congress adjourns sine die. The 
current PAYGO scorecard shows net costs of $16.1 billion for 2002 and a 
total of $74.5 billion for 2002 through 2005.
  The President's budget sets aside the Social Security surplus and 
additional on-budget surpluses for debt reduction and contingencies. 
These levels ensure the President's tax plan and his Immediate Helping 
Hand and Medicare modernization proposals are fully financed by the 
surplus. The Administration will work with Congress to ensure that any 
unintended sequester of spending does not occur under current law or 
from the enactment of any other proposals that meet the President's 
objectives to reduce the debt, fund priority initiatives, and grant tax 
relief to all income tax paying Americans.

[[Page 251]]

                                      Table 13-6.  PAY-AS-YOU-GO SCORECARD
                                            (In millions of dollars)
----------------------------------------------------------------------------------------------------------------
                                                                                                         Total
                                                            2001     2002     2003     2004     2005   2002-2005
----------------------------------------------------------------------------------------------------------------
Pay-as-you-go scorecard:
   Revenue impact of enacted legislation................  .......   -3,863   -3,920   -3,596   -3,820   -15,199
   Outlay impact of enacted legislation.................  .......   12,190   14,545   15,740   16,853    59,328
                                                         -------------------------------------------------------
     Total, net cost impact of enacted legislation......  .......   16,053   18,465   19,336   20,673    74,527
----------------------------------------------------------------------------------------------------------------