Appendix - Explanation of Estimates

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

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DETAILED BUDGET ESTIMATES

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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 that requires congressional action in
an appropriations bill. It also contains the language proposed for the
general provisions of appropriations acts that apply to entire agencies
or groups of agencies. The chapter, ``Budget System and Concepts and
Glossary,'' in the Analytical Perspectives volume of the budget,
explains the terms and budget concepts reflected in this volume.

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. The cabinet departments
appear first in alphabetical order. They are followed by the larger
nondepartmental agencies, groupings for ``International Assistance
Programs'' and ``Other Defense Civil Programs,'' the Executive Office of
the President, 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 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;

--special fund accounts 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;

--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. They usually appear in sets, often in
separate titles of the appropriations acts. 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. The general provisions in one set apply to all appropriations
Government-wide. In the Appendix, 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 general provisions that are Government-wide in scope (identified
``Departments, Agencies, and Corporations''), normally contained in the
Treasury and General Government Appropriations Act, appear in a separate
section following this one.
The following table indicates the location of all general
provisions. The second column of the table lists the most recently
enacted appropriations and the major agencies responsible for programs
funded by each act. The third column provides the location of the
general provisions that apply to the agencies listed in the second
column. 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, 2002 (Public Law 107-68)
2. Agriculture, Rural Development, Department of Agriculture.
Food and Drug Administration, and
Related Agencies Appropriations
Act, 2002 (Public Law 107-76)
Department of Agriculture
Department of Health and Human
Services
3. Departments of Commerce, Justice, Department of Commerce.
and State, the Judiciary, and
Related Agencies Appropriations
Act, 2002 (Public Law 107-77)
Department of Commerce
Department of Justice
Department of State
The Judiciary
Department of Transportation
Small Business Administration
4. Department of Defense Department of Defense.
Appropriations Act, 2002 (Public
Law 107-117)
5. Military Construction Department of Defense.
Appropriations Act, 2002 (Public
Law 107-64)
6. Energy and Water Development Department of Energy.
Appropriations Act, 2002 (Public
Law 107-66)
Department of Energy
Corps of Engineers
Department of the Interior

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7. Department of the Interior and Department of the Interior.
Related Agencies Appropriations
Act, 2002 (Public Law 107-63)
Department of the Interior
Department of Agriculture
Department of Energy
Department of Education
Department of Health and Human
Services
8. Departments of Labor, Health and Department of Labor.
Human Services, and Education and
Related Agencies Appropriations
Act, 2002 (Public Law 107-116)
Department of Labor
Department of Health and Human
Services
Department of Education
9. Department of Transportation and Department of Transportation.
Related Agencies Appropriations
Act, 2002 (Public Law 107-87)
10. Treasury and General Government Department of the Treasury.
Appropriations Act, 2002 (Public
Law 107-67)
All departments, agencies, and Government-wide General Provisions.
corporations
11. Departments of Veterans Affairs and Department of Veterans Affairs.
Housing and Urban Development, and
Independent Agencies
Appropriations Act, 2002 (Public
Law 107-73)
Housing and Urban Development
NASA
Veterans Affairs
Environmental Protection Agency
General Services Administration
12. Foreign Operations, Export International Assistance Programs.
Financing, and Related Programs
Appropriations Act, 2002 (Public
Law 107-115)
Department of Defense
Department of State
Agency for International
Development
Department of Agriculture
13. District of Columbia Appropriations Other Independent Agencies.
Act, 2002 (Public Law 107-96)
----------------------------------------------------------------------------------------------------------------

FORM OF DETAILED MATERIAL

appropriations language

The language proposed for inclusion in the 2003 appropriations acts
appears following the account title. Language for enacted 2002
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. Citations to any relevant
authorizing legislation and to the specific appropriations act from
which the basic text of the 2002 language is taken appear at the end of
the final language paragraph, printed in italic within parentheses. An
illustration of proposed appropriations language for 2003 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, 2002.)

basis for schedules

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

The 2001 column of the budget presents the actual transactions and
balances for that year, as recorded in agency accounts.

For 2002, the regular schedules include enacted appropriations. They
also include indefinite appropriations on the basis of amounts likely to
be required.

The 2003 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. In some years, the Appendix includes special schedules that
identify a special type of legislative proposal.

For example, this budget includes schedules labeled ``Budget Authority
and Outlays Excluding Full Funding for Federal Retiree Costs'' in order
to identify a proposal in the budget that would requre agencies to pay
the full share of accruing employee pensions and annuitant health
benefits. The impact of this proposal has been presented on a three-year
comparable basis (i.e., as if the legislation had been enacted and
implemented in 2001) in the regular schedules and is separately
identified in this schedule.

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 obligated balances;

--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,

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``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 type of budget authority that is
available, rescissions, reductions, and amounts precluded from
obligation. It indicates whether the budget authority is discretionary
(controlled by appropriations acts) or mandatory (controled by other
laws).

The ``Change in obligated balances'' 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 obligated
balance.

The ``Outlays (gross), detail'' section indicates whether the outlays
pertain to discretionary or mandatory 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 and the resulting 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 2001 actual 2002 est. 2003 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
01.01 Reimbursable program............ 42 44 45
--------- --------- ----------
10.00 Total new obligations......... 130 133 140
----------------------------------------------------------------------------

Budgetary resources available for obligation:
22.00 New budget authority (gross)...... 132 133 140
--------- --------- ----------
23.95 Total new obligations........... -130 -133 -140
23.98 Unobligated balance expiring or
withdrawn....................... -2
----------------------------------------------------------------------------

New budget authority (gross), detail:
Discretionary:
40.00 Appropriation................... 90 89 95
Mandatory:
Spending authority from offsetting
collections:

69.00 Offsetting collections (cash)... 43 43 45
69.10 Change in uncollected customer
payments from Federal sources. -1 1
--------- --------- ----------
69.90 Spending authority from
offsetting collections
(total)..................... 42 44 45
--------- --------- ----------
70.00 Total new budget authority (gross) 132 133 140
----------------------------------------------------------------------------

Change in obligated balances:
72.40 Obligated balance, start of year 3 6 9
73.10 Total new obligations............. 130 133 140
73.20 Total outlays (gross)............. -127 -129 -134
73.40 Adjustments in expired accounts
(net)........................... -1
74.00 Change in uncollected customer
payments from Federal sources
(unexpired)................... 1 -1
--------- --------- ----------
74.40 Obligated balance, end of year 6 9 15
----------------------------------------------------------------------------

Outlays (gross), detail:
86.90 Outlays from new discretionary
authority....................... 83 82 87
86.93 Outlays from discretionary
balances........................ 2 3 2
86.97 Outlays from new mandatory
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 uncollected customer
payments from Federal sources
(unexpired)................... -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''
immediately follows 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 2003. They may include measures of
expected performance and describe relationship to the financial
estimates.

schedule of object classification and personnel summary

The object classification schedule for an account shows 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, sums the amounts in
object classes 11.1 through

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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. If all of the obligations for an account are in a single
object class, the schedule is omitted and the object class code is
printed in the Program and Financing Schedule on the ``Total
Obligations'' line. Data, classified by object, are illustrated in the
following schedule:

Object Classification (in millions of dollars)

------------------------------------------------------------------------
Identification code 17-0643-0-1-452 2001 actual 2002 est. 2003 est.
------------------------------------------------------------------------
Direct obligations:
Personnel compensation:
11.1 Full-time permanent...... 60 60 66
11.3 Other than full-time
permanent.............. 1 1 1
------------------------------------
11.9 Total personnel
compensation......... 61 61 67
12.1 Civilian personnel benefits 20 20 21
23.1 Rental payments to GSA..... 5 5 5
26.0 Supplies and materials..... 1 1 1
------------------------------------
99.0 Subtotal, direct
obligations............ 87 87 93
99.0
Reimbursable obligations... 42 44 45
99.5 Below reporting threshold.. 1 2 2
------------------------------------
99.9 Total new obligations.... 130 133 140
------------------------------------------------------------------------

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

Personnel Summary

----------------------------------------------------------------------------
Identification code 17-0643-0-1-452 2001 actual 2002 est. 2003 est.
----------------------------------------------------------------------------
Direct: Total compensable workyears:
1001 Full-time equivalent employment... 774 748 762
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 all direct and guaranteed loan
liquidating and financing accounts (balance sheets only), all
Government-sponsored enterprises, and certain revolving and trust
revolving funds conducting business with the public. They are
occasionally presented for funds conducting business within the
Government.

Statement of Operations

The statement of operations shows 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 2000 column are audited.

Statement of Operations (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code 16-4023-0-3-754 2000 actual 2001 actual 2002 est. 2003 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
------------ -------------- ------------ -------------
0195 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, such as appropriated capital, which is shown in
the equity section. The amounts in the 2000 column are audited. Other
amounts are unaudited and subject to change.

Balance Sheet (in millions of dollars)

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 Unexpended appropriations......... 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 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 new requirements.

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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 ``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 2001 actual 2002 est. 2003 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 2001 actual 2002 est. 2003 est.
----------------------------------------------------------------------------

Position with respect to appropriations act
limitation on obligations:
1111 Limitation on direct loans........ 650 600 570
--------- --------- ----------
1150 Total direct loan obligations. 650 600 570
----------------------------------------------------------------------------

Cumulative balance of direct loans
outstanding:
1210 Outstanding, start of year...... 200 525 1,105
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........ 525 1,105 1,695
----------------------------------------------------------------------------

Status of Guaranteed Loans (in millions of dollars)

----------------------------------------------------------------------------
Identification code 83-4100-0-3-155 2001 actual 2002 est. 2003 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 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

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present, it appears after the narrative statement for the fund or
account.

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, 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.