Analytical Perspectives - Table of Contents

[Analytical Perspectives]
[Table of Contents]
[From the U.S. Government Printing Office, www.gpo.gov]

TABLE OF CONTENTS

Page

List of Charts and Tables.................................................................................................................. iii

Introduction

1. Introduction............................................................................................................. 3

Performance and Management Assessments

2. Budget and Performance Integration and the Program Assessment Rating Tool (PART)......................................... 9

Crosscutting Programs

3. Homeland Security Funding Analysis....................................................................................... 25

4. Strengthening Federal Statistics......................................................................................... 41

5. Research and Development................................................................................................. 47

6. Federal Investment....................................................................................................... 63

7. Credit and Insurance..................................................................................................... 75

8. Aid to State and Local Governments....................................................................................... 113

9. Integrating Services with Information Technology......................................................................... 159

10. Federal Drug Control Funding............................................................................................. 165

Economic Assumptions and Analyses

11. Economic Assumptions..................................................................................................... 169

12. Stewardship.............................................................................................................. 181

13. National Income and Product Accounts..................................................................................... 207

Budget Reform Proposals

14. Budget Reform Proposals.................................................................................................. 215

Federal Borrowing and Debt

15. Federal Borrowing and Debt............................................................................................... 223

[[Page ii]]

Federal Receipts and Collections

16. Federal Receipts......................................................................................................... 239

17. User Charges and Other Collections....................................................................................... 271

18. Tax Expenditures......................................................................................................... 285

Dimensions of the Budget

19. Comparison of Actual to Estimated Totals................................................................................. 329

20. Outlays to the Public, Net and Gross..................................................................................... 337

21. Trust Funds and Federal Funds............................................................................................ 339

22. Off-Budget Federal Entities and Non-Budgetary Activities................................................................. 345

23. Federal Employment and Compensation...................................................................................... 349

Current Services Estimates

24. Current Services Estimates............................................................................................... 357

The Budget System and Concepts

25. The Budget System and Concepts........................................................................................... 375

Detailed Functional Table

26. Detailed Functional Table................................................................................................ CD-ROM

Federal Programs by Agency and Account

27. Federal Programs by Agency and Account................................................................................... CD-ROM

Program Assessment Rating Tool (PART), Program Summaries

28. PART Summaries........................................................................................................... CD-ROM

[[Page iii]]

......................................................................

LIST OF CHARTS AND TABLES

......................................................................

[[Page v]]

LIST OF CHARTS AND TABLES

LIST OF CHARTS

Page

5-1..... Federal R&D Spending............................... 47
5-2..... PART Assessments of 58 R&D Programs................ 50
5-3..... Funding for Academic Earmarks...................... 52
7-1..... Face Value of Federal Credit Outstanding........... 98
12-1.... A Presentation of the Federal Government's 183
Financial Condition...............................
12-2.... Net Federal Liabilities............................ 189
12-3.... Health Care Cost Alternatives...................... 192
12-4.... Alternative Discretionary Spending Assumptions..... 193
12-5.... Alternative Productivity Assumptions............... 194
12-6.... Alternative Fertility Assumptions.................. 195
12-7.... Alternative Mortality Assumptions.................. 195
12-8.... Alternative Immigration Assumptions................ 196
16-1.... Major Provisions of the Tax Code Under the 2001 and 240
2003 Tax Cuts.....................................
19-1.... Illustrative Range of Budget Outcomes.............. 335
25-1.... Relationship of Budget Authority to Outlays for 386
2005..............................................

LIST OF TABLES

Page

Performance and Management Assessments

Budget and Performance Integration and the Program
Assessment Rating Tool:
2-1..... The PART in Sections............................ 10
2-2..... The PART Questionnaire.......................... 11
2-3..... The PART, By Category........................... 12
2-4..... Program Assessment Rating Tool (PART)........... 13
Crosscutting Programs

Homeland Security Funding Analysis:
3-1..... Homeland Security Funding By Agency............. 26
3-2..... Homeland Security Funding By National Strategy 27
Mission Area...................................
3-3..... Intelligence and Warning Funding................ 27
3-4..... Border and Transportation Security Funding...... 28
3-5..... Domestic Counterterrorism Funding............... 30
3-6..... Protecting Critical Infrastructure and Key 31
Assets Funding.................................
3-7..... Defending Catastrophic Threats Funding.......... 32
3-8..... Emergency Preparedness and Response Funding..... 33
3-9..... Estimates of Non-Federal Homeland Security 36
Expenditures...................................
3-10.... Discretionary Fee-funded Homeland Security 36
Activities by Agency...........................
3-11.... Mandatory Homeland Security Funding by Agency... 37
3-12.... Baseline Estimates--Total Homeland Security 37
Funding by Agency..............................
3-13.... Homeland Security Funding by Budget Function.... 38
3-14.... Baseline Estimates--Homeland Security Funding by 38
Budget Function................................
Appendix. Homeland Security Mission Funding by Agency and CD-ROM
Budget Account.................................

[[Page vi]]

Strengthening Federal Statistics:
4-1..... 2003-2005 Budget Authority for Principal 46
Statistical Agencies...........................

Research and Development:
5-1..... Permanent Extension of the Research and 58
Experimentation Tax Credit.....................
5-2..... Federal Research and Development Spending....... 59
5-3..... Federal Science and Technology Budget........... 61
5-4..... Agency Detail of Selected Interagency R&D 62
Efforts........................................

Federal Investment:
6-1..... Composition of Federal Investment Outlays....... 65
6-2..... Federal Investment Budget Authority and Outlays: 66
Grant and Direct Federal Programs..............
6-3..... Summary of PART Ratings and Scores for Direct 69
Federal Investment Programs....................
6-4..... Net Stock of Federally Financed Physical Capital 72
6-5..... Net Stock of Federally Financed Research and 73
Development....................................
6-6..... Net Stock of Federally Financed Education 74
Capital........................................

Credit and Insurance:

Text Tables:
Summary of PART Scores.......................... 78
Growth of GSEs in the Last Decade............... 81
Capital Held by the GSEs and 10 of the Largest 84
U.S. Financial Institutions....................
7-1..... Estimated Future Cost of Outstanding Federal 99
Credit Programs................................
7-2..... Reestimates of Credit Subsidies on Loans 100
Disbursed Between 1992-2003....................
7-3..... Direct Loan Subsidy Rates, Budget Authority, and 102
Loan Levels, 2003-2005.........................
7-4..... Loan Guarantee Subsidy Rates, Budget Authority, 103
and Loan Levels 2003-2005......................
7-5..... Summary of Federal Direct Loans and Loan 104
Guarantees.....................................
7-6..... Direct Loan Write-Offs and Guaranteed Loan 105
Terminations for Defaults......................
7-7..... Appropriations Acts Limitations on Credit Loan 107
Levels.........................................
7-8..... Face Value of Government-Sponsored Enterprise 109
Lending........................................
7-9..... Lending and Borrowing By Government-Sponsored 110
Enterprises (GSEs).............................
7-10.... Direct Loan Transactions of the Federal CD-ROM
Government.....................................
7-11.... Guaranteed Loan Transactions of the Federal CD-ROM
Government.....................................

Aid to State and Local Governments:
8-1..... Federal Grant Outlays by Agency................. 113
8-2..... Summary of PART Ratings and Scores for Grants to 119
State and Local Governments....................
8-3..... Trends in Federal Grants to State and Local 120
Governments....................................
8-4..... Federal Grants to State and Local Government's 123
Budget Authority and Outlays...................
8-5..... Summary of Programs by Agency, Bureau, and 131
Program........................................
8-6..... Summary of Programs by State.................... 132
8-7..... National School Lunch Program................... 133
8-8..... Special Supplemental Nutrition Program for 134
Women, Infants, and Children...................
8-9..... State Administrative Matching Grants for Food 135
Stamp Program..................................
8-10.... Title I Grants to Local Educational Agencies.... 136
8-11.... Special Education--Grants to States............. 137
8-12.... Rehabilitation Services--Vocational 138
Rehabilitation Grants to States................
8-13.... State Children's Health Insurance Program....... 139
8-14.... Grants to States for Medicaid................... 140
8-15.... Temporary Assistance for Needy Families (TANF)-- 141
Family Assistance Grants.......................
8-16.... Child Support Enforcement--Federal Share of 142
State and Local Administrative Costs and
Incentives.....................................
8-17.... Low Income Home Energy Assistance Program....... 143
8-18.... Child Care and Development Block Grant.......... 144
8-19.... Child Care and Development Fund--Mandatory...... 145

[[Page vii]]

8-20.... Child Care and Development Fund--Matching....... 146
8-21.... Head Start...................................... 147
8-22.... Foster Care--Title IV-E......................... 148
8-23.... Public Housing Operating Fund................... 149
8-24.... Housing Choice Vouchers......................... 150
8-25.... Public Housing Capital Fund..................... 151
8-26.... Community Development Block Grants--Entitlement 152
Grants.........................................
8-27.... Community Development Block Grants--State and 153
Small Cities Programs..........................
8-28.... Airport Improvement Program..................... 154
8-29.... Highway Planning and Construction............... 155
8-30.... Federal Transit Capital Investment Grants (Fixed 156
Guideway Modernization)........................
8-31.... Federal Transit Urbanized Area--Formula Grants 157
(Section 5307).................................
8-32.... Federal Transit Formula and Research Grants..... 158

Integrating Services with Information Technology:
9-1..... Effectiveness of Agency's IT Management and E- CD-ROM
Gov Processes..................................
9-2..... Status of Presidential E-Government Initiatives. CD-ROM

Federal Drug Control Funding:
10-1.... Federal Drug Control Funding, FY 2003-2005...... 165
Economic and Accounting Analyses

Economic Assumptions and Analyses:
11-1.... Economic Assumptions............................ 173
11-2.... Comparison of Economic Assumptions.............. 175
11-3.... Comparison of Economic Assumptions in the 2004 176
and 2005 Budgets...............................
11-4.... Sources of Change in Budget Totals.............. 177
11-5.... Adjusted Structural Balance..................... 178
11-6.... Sensitivity of the Budget to Economic 180
Assumptions....................................
Stewardship:

12-1.... Government Assets and Liabilities............... 188
12-2.... Long-Run Budget Projections of 2005 Budget 191
Policy.........................................
12-3.... Actuarial Present Values Over a 75-Year 199
Projection Period..............................
12-4.... National Wealth................................. 201
12-5.... Economic and Social Indicators.................. 203

National Income and Product Accounts:

13-1.... Federal Transactions in the National Income and 209
Product Accounts, 2003-2005....................
13-2.... Relationship of the Budget to the Federal 211
Sector, NIPAs..................................
13-3.... Federal Receipts and Expenditures in the NIPAs, 212
Quarterly, 2003-2005...........................
Budget Reform Proposals

Budget Reform Proposals:
14-1.... General Purpose Discretionary Caps and 215
Adjustments....................................
14-2.... Transportation Guarantee for Highways and Mass 216
Transit Spending...............................
14-3.... PAYGO Proposals................................. 216
Federal Borrowing and Debt

Federal Borrowing and Debt:
15-1.... Trends in Federal Debt Held by the Public....... 223
15-2.... Federal Government Financing and Debt........... 225
15-3.... Agency Debt..................................... 229
15-4.... Debt Held by Government Accounts................ 230
15-5.... Federal Funds Financing and Change in Debt 233
Subject to Statutory Limit.....................
15-6.... Foreign Holdings of Federal Debt................ 235

[[Page viii]]

Federal Receipts and Collections

Federal Receipts:
16-1.... Receipts by Source-Summary...................... 239
16-2.... Effect on Receipts of Changes in the Social 230
Security Taxable Earnings Base.................
16-3.... Effect of Proposals on Receipts................. 265
16-4.... Receipts by Source.............................. 269

User Charges and Other Collections:
17-1.... Gross Outlays, User Charges, Other Offsetting 271
Collections and Receipts from the Public, and
Net Outlays....................................
17-2.... Total User Charge Collections................... 274
17-3.... User Charge Proposals........................... 275
17-4.... Offsetting Collections and Receipts from the 281
Public.........................................
17-5.... Offsetting Receipts by Type..................... 282

Tax Expenditures:
18-1.... Estimates of Total Income Tax Expenditures...... 287
18-2.... Estimates of Tax Expenditures for the Corporate 290
and Individual Income Taxes....................
18-3.... Income Tax Expenditures Ranked by Total 2005- 294
2009 Projected Revenue Effect..................
18-4.... Present Value of Selected Tax Expenditures for 296
Activity in Calendar Year 2003.................
18-5.... Outlay Equivalent Estimates for Tax Expenditures 296

Appendix:

1. Comparison of Current Tax Expenditures with 324
Those Implied by a Comprehensive Income Tax....
2.... Comparison of Current Tax Expenditures with 325
Those Implied by a Comprehensive Consumption
Tax............................................
3.... Revised Tax Expenditure Estimates............... 325
Dimensions of the Budget

Comparison of Actual to Estimated Totals:.................
19-1.... Comparison of Actual 2003 Receipts with the 329
Initial Current Services Estimates.............
19-2.... Comparison of Actual 2003 Outlays with the 330
Initial Current Services Estimates.............
19-3.... Comparison of the Actual 2003 Deficit with the 331
Initial Current Services Estimate..............
19-4.... Comparison of Actual and Estimated Outlays for 332
Mandatory and Related Programs Under Current
Law............................................
19-5.... Reconciliation of Final Amounts for 2003........ 333
19-6.... Comparison of Actual and Estimated Surpluses or 334
Deficits Since 1982............................
19-7.... Differences Between Estimated and Actual 335
Surpluses or Deficits for Five-year Budget
Estimates Since 1982...........................

Outlays to Public, Net and Gross:
20-1.... Total Outlays, Net and Gross of Offsetting 337
Collections and Receipts from the Public, by
Agency, 2003-2005..............................
Trust Funds and Federal Funds:.......................................
21-1.... Receipts, Outlays, and Surplus or Deficit by 339
Fund Group.....................................
21-2.... Income, Outgo, and Balances of Trust Funds Group 341
21-3.... Relationship of Total Federal Fund and Trust 342
Fund Receipts to Unified Budget Receipts,
Fiscal Year 2003...............................
21-4.... Income, Outgo, and Balances of Major Trust Funds CD-ROM
21-5.... Income, Outgo, and Balances of Selected Federal CD-ROM
Funds..........................................

Off-Budget Federal Entities and Non-Budgetary Activities:
22-1.... Comparison of Total, On-Budget, and Off-Budget 345
Transactions...................................

Federal Employment and Compensation:
23-1.... Federal Employment in the Executive Branch...... 350
23-2.... Total Federal Employment (Total Positions 351
Filled)........................................

[[Page ix]]

23-3.... Total Federal Employment (Full-Time Equivalents) 352
23-4.... Personnel Compensation and Benefits............. 353
Current Service Estimates

Current Service Estimates:
24-1.... Baseline Category Totals........................ 357
24-2.... Alternative Baseline Assumptions................ 359
24-3.... Summary of Economic Assumptions................. 360
24-4.... Beneficiary Projections for Major Benefit 361
Programs.......................................
24-5.... Impact of Regulations, Expiring Authorizations, 362
and Other Assumptions in the Baseline..........
24-6.... Baseline Receipts by Source..................... 366
24-7.... Change in Baseline Outlay Estimates by Category. 367
24-8.... Current Services Outlays by Function............ 368
24-9.... Current Services Outlays by Agency.............. 369
24-10... Current Services Budget Authority by Function... 370
24-11... Current Services Budget Authority by Agency..... 371
24-12... Current Services Budget Authority by Function, CD-ROM
Category and Program...........................
24-13... Current Services Outlays by Function, Category CD-ROM
and Program....................................

Budget System and Concepts and Glossary

The Budget System and Concepts:
25-1.... Totals for the Budget and the Federal Government 379

Detailed Functional Tables

Detailed Functional Tables:

26-1.... Budget Authority and Outlays by Function, CD-ROM
Category and Program...........................

Federal Programs by Agency and Account

Federal Programs by Agency and Account:

27-1.... The Budget for Fiscal Year 2005 by Agency and CD-ROM
Account........................................

Program Rating Assessment Tool (PART), Program Summaries

PART Summaries:

........ PART Summary File............................... CD-ROM
........ PART Data File--Funding, Scores, and Ratings.... CD-ROM