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



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                                                                                TABLE OF CONTENTS

 
                                                                                                                                                 Page
 
List of Charts and Tables..................................................................................................................          iii
 
Introduction
 
     1.           Introduction.............................................................................................................            3
 
Performance and Management Assessments
 
     2.           Budget and Performance Integration.......................................................................................            9
 
Crosscutting Programs
 
     3.           Homeland Security Funding Analysis.......................................................................................           37
 
     4.           Strengthening Federal Statistics.........................................................................................           53
 
     5.           Research and Development.................................................................................................           61
 
     6.           Federal Investment.......................................................................................................           73
 
     7.           Credit and Insurance.....................................................................................................           85
 
     8.           Aid to State and Local Governments.......................................................................................          123
 
     9.           Integrating Services with Information Technology.........................................................................          173
 
    10.           Federal Drug Control Funding.............................................................................................          181
 
    11.           California-Federal Bay-Delta Program Budget Crosscut (CALFED)............................................................          183
 
Economic Assumptions and Analyses
 
    12.           Economic Assumptions.....................................................................................................          187
 
    13.           Stewardship..............................................................................................................          199
 
    14.           National Income and Product Accounts.....................................................................................          227
 
Budget Reform Proposals
 
    15.           Budget Reform Proposals..................................................................................................          235
 
Federal Borrowing and Debt
 
    16.           Federal Borrowing and Debt...............................................................................................          245
 

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Federal Receipts and Collections
 
    17.           Federal Receipts.........................................................................................................          263
 
    18.           User Charges and Other Collections.......................................................................................          301
 
    19.           Tax Expenditures.........................................................................................................          315
 
Dimensions of the Budget
 
    20.           Comparison of Actual to Estimated Totals.................................................................................          361
 
    21.           Outlays to the Public, Net and Gross.....................................................................................          369
 
    22.           Trust Funds and Federal Funds............................................................................................          371
 
    23.           Off-Budget Federal Entities and Non-Budgetary Activities.................................................................          377
 
    24.           Federal Employment and Compensation......................................................................................          381
 
Current Services Estimates
 
    25.           Current Services Estimates...............................................................................................          389
 
The Budget System and Concepts
 
    26.           The Budget System and Concepts...........................................................................................          407
 
Detailed Functional Table
 
    27.           Detailed Functional Table................................................................................................       CD-ROM
 
Federal Programs by Agency and Account
 
    28.           Federal Programs by Agency and Account...................................................................................       CD-ROM
 
Program Assessment Rating Tool (PART), Program Summaries
 
    29.           PART Assessments by Agency...............................................................................................       CD-ROM
 







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                        LIST OF CHARTS AND TABLES
                                     

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                        LIST OF CHARTS AND TABLES


                             LIST OF CHARTS
 
                                                                   Page
 
   2-1.....  Comparison of Ratings from Initial PART to Most          13
              Recent Reassess...................................
   4-1.....  ICSP Statistical Quality and Program Performance         54
              Dimensions, 2006..................................
   4-2.....  Most Recent PART Summary Ratings for Statistical         56
              Programs..........................................
   5-1.....  Scores of R&D PART Assessments.....................      62
   7-1.....  Total Mortgages, 1990-2003.........................      92
   7-2.....  Face Value of Federal Credit Outstanding...........     108
   13-1....  A Presentation of the Federal Government's and the      201
              Nation's Financial Condition......................
   13-2....  Net Federal Liabilities............................     205
   13-3....  Health Care Cost Alternatives......................     210
   13-4....  Alternative Discretionary Spending Assumptions.....     211
   13-5....  Alternative Productivity Assumptions...............     212
   13-6....  Alternative Fertility Assumptions..................     212
   13-7....  Alternative Mortality Assumptions..................     213
   13-8....  Alternative Immigration Assumptions................     214
   17-1....  Major Provisions of the Tax Code Under the 2001,        264
              2003 and 2004 Tax Cuts............................
   20-1....  Illustrative Range of Budget Outcomes..............     367
   26-1....  Relationship of Budget Authority to Outlays for         418
              2006..............................................
 
 


                             LIST OF TABLES
 
                                                                  Page
 
Performance and Management Assessments
 
  Budget and Performance Integration:
   2-1.....  Program Ratings are Improving...................         12
   2-2.....  Sections of the PART............................         17
   2-3.....  The PART Questionnaire..........................         17
   2-4.....  The PART, By Category...........................         19
   2-5.....  Program Assessment and Funding Information......         20
Crosscutting Programs
 
  Homeland Security Funding Analysis:
   3-1.....  Homeland Security Funding by Agency.............         38
   3-2.....  Homeland Security Funding by National Strategy           39
              Mission Area...................................
   3-3.....  Intelligence and Warning Funding................         40
   3-4.....  Border and Transportation Security Funding......         41
   3-5.....  Domestic Counterterrorism Funding...............         43
   3-6.....  Protecting Critical Infrastructure and Key               44
              Assets Funding.................................
   3-7.....  Defending Against Catastrophic Threats Funding..         45
   3-8.....  Emergency Preparedness and Response Funding.....         47
   3-9.....  Discretionary Fee-funded Homeland Security               49
              Activities by Agency...........................
   3-10....  Mandatory Homeland Security Funding by Agency...         49
   3-11....  Baseline Estimates--Total Homeland Security              50
              Funding by Agency..............................
   3-12....  Homeland Security Funding by Budget Function....         51
   3-13....  Baseline Estimates--Homeland Security Funding by         52
              Budget Function................................
    .......  Appendix--Homeland Security Mission Funding by       CD-ROM
              Agency and Budget Account......................

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  Strengthening Federal Statistics:
   4-1.....  2004-2006 Budget Authority for Principal                 57
              Statistical Agencies...........................
 
  Research and Development:
   5-1.....  Permanent Extension of the Research and                  65
              Experimentation Tax Credit.....................
   5-2.....  Federal Research and Development Spending.......         66
   5-3.....  Federal Science and Technology Budget...........         68
   5-4.....  Agency Detail of Selected Interagency R&D                69
              Efforts........................................
   5-5.....  Allocation of Federal Research Funding, 2004 and         71
              2005...........................................
 
  Federal Investment:
   6-1.....  Composition of Federal Investment Outlays.......         75
   6-2.....  Federal Investment Budget Authority and Outlays:         76
              Grant and Direct Federal Programs..............
   6-3.....  Summary of PART Ratings and Scores for Direct            79
              Federal Investment Programs....................
   6-4.....  Net Stock of Federally Financed Physical Capital         82
   6-5.....  Net Stock of Federally Financed Research and             83
              Development....................................
   6-6.....  Net Stock of Federally Financed Education                84
              Capital........................................
 
  Credit and Insurance:
 
      Text Tables:
               Summary of PART Scores........................         87
               Percentage of Fannie Mae and Freddie Mac Loans         95
              to First-time Minority Homebuyers
                 Compared to the Full Marketplace, 2001-2003
              Averages.......................................
   7-1.....  Estimated Future Cost of Outstanding Federal            109
              Credit Programs................................
   7-2.....  Reestimates of Credit Subsidies on Loans                110
              Disbursed Between 1992-2004....................
   7-3.....  Direct Loan Subsidy Rates, Budget Authority, and        112
              Loan Levels, 2004-2006.........................
   7-4.....  Loan Guarantee Subsidy Rates, Budget Authority,         113
              and Loan Levels 2004-2006......................
   7-5.....  Summary of Federal Direct Loans and Loan                114
              Guarantees.....................................
   7-6.....  Direct Loan Write-Offs and Guaranteed Loan              115
              Terminations for Defaults......................
   7-7.....  Appropriations Acts Limitations on Credit Loan          118
              Levels.........................................
   7-8.....  Face Value of Government-Sponsored Enterprise           120
              Lending........................................
   7-9.....  Lending and Borrowing By Government-Sponsored           121
              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.................        123
   8-2.....  Summary of PART Ratings and Scores for Grants to        129
              State and Local Governments....................
   8-3.....  Trends in Federal Grants to State and Local             131
              Governments....................................
   8-4.....  Federal Grants to State and Local Governments--         134
              Budget Authority and Outlays...................
   8-5.....  Summary of Programs by Agency, Bureau, and              142
              Program........................................
   8-6.....  Summary of Programs by State....................        143
   8-7.....  National School Lunch Program...................        144
   8-8.....  Special Supplemental Nutrition Program for              145
              Women, Infants, and Children (WIC).............
   8-9.....  Child and Adult Care Food Program...............        146
   8-10....  State Administrative Matching Grants for Food           147
              Stamp Program..................................
   8-11....  Title I Grants to Local Educational Agencies....        148
   8-12....  Improving Teacher Quality State Grants..........        149
   8-13....  Special Education--Grants to States.............        150
   8-14....  Rehabilitation Services--Vocational                     151
              Rehabilitation Grants to States................
   8-15....  State Children's Health Insurance Program.......        152
   8-16....  Grants to States for Medicaid...................        153
   8-17....  Temporary Assistance for Needy Families (TANF)--        154
              Family Assistance Grants.......................
   8-18....  Child Support Enforcement--Federal Share of             155
              State and Local Administrative Costs and
              Incentives.....................................

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   8-19....  Child Care and Development Block Grant..........        156
   8-20....  Child Care and Development Fund--Mandatory......        157
   8-21....  Child Care and Development Fund--Matching.......        158
   8-22....  Head Start......................................        159
   8-23....  Foster Care--Title IV-E.........................        160
   8-24....  State Homeland Security Grant Program...........        161
   8-25....  Public Housing Operating Fund...................        162
   8-26....  Section 8 Moderate Rehabilitation...............        163
   8-27....  Housing Choice Vouchers.........................        164
   8-28....  Public Housing Capital Fund.....................        165
   8-29....  HOME Investment Partnerships Program............        166
   8-30....  Airport Improvement Program.....................        167
   8-31....  Airport Improvement Program--Emergency Response         168
              Fund...........................................
   8-32....  Airport Improvement Program--Emergency                  169
              Assistance to Airports.........................
   8-33....  Highway Planning and Construction...............        170
   8-34....  Federal Transit Formula Grants and Research.....        171
 
  Integrating Services with Information Technology:
   9-1.....  Effectiveness of Agency's IT Management and E-       CD-ROM
              Gov Processes..................................
   9-2.....  Management Guidance.............................     CD-ROM
   9-3.....  Status of Presidential E-Government Initiatives.     CD-ROM
 
  Federal Drug Control Funding:
   10-1....  Federal Drug Control Funding, FY 2004-2006......        181
 
  California-Federal Bay-Delta Program Budget Crosscut (CALFED):
 
             CALFED-Related Federal Funding Budget Crosscut          183
              (Summary)......................................
             CALFED 1998-2006 Budget Crosscut Methodology....     CD-ROM
             CALFED-Related Federal Funding..................     CD-ROM
Economic and Accounting Analyses
 
  Economic Assumptions and Analyses:
   12-1....  Economic Assumptions............................        191
   12-2....  Comparison of Economic Assumptions..............        193
   12-3....  Comparison of Economic Assumptions in the 2005          194
              and 2006 Budgets...............................
   12-4....  Adjusted Structural Balance.....................        194
   12-5....  Sensitivity of the Budget to Economic                   197
              Assumptions....................................
  Stewardship:
 
   13-1....  Government Assets and Liabilities...............        206
   13-2....  Long-Run Budget Projections of 2006 Budget              209
              Policy.........................................
   13-3....  Actuarial Present Values of Benefits in Excess          217
              of Future Taxes and Premiums...................
   13-4....  National Wealth.................................        220
   13-5....  Economic and Social Indicators..................        222
 
   National Income and Product Accounts:
 
   14-1....  Federal Transactions in the National Income and         230
              Product Accounts, 1995-2006....................
   14-2....  Relationship of the Budget to the Federal               231
              Sector, NIPA's.................................
   14-3....  Federal Receipts and Expenditures in the NIPA's,        232
              Quarterly, 2004-2006...........................
Budget Reform Proposals
 
  Budget Reform Proposals:
   15-1....  General Purpose Discretionary Caps and                  235
              Adjustments....................................
   15-2....  Transportation Category for Highways and Mass           237
              Transit Spending...............................
   15-3....  PAYGO Proposals.................................        239

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Federal Borrowing and Debt
 
  Federal Borrowing and Debt:
   16-1....  Trends in Federal Debt Held by the Public.......        245
   16-2....  Federal Government Financing and Debt...........        247
   16-3....  Agency Debt.....................................        251
   16-4....  Debt Held by Government Accounts................        254
   16-5....  Federal Funds Financing and Change in Debt              256
              Subject to Statutory Limit.....................
   16-6....  Foreign Holdings of Federal Debt................        258
Federal Receipts and Collections
 
  Federal Receipts:
   17-1....  Receipts by Source-Summary......................        263
   17-2....  Effect on Receipts of Changes in the Social             263
              Security Taxable Earnings Base.................
   17-3....  Effect of Proposals on Receipts.................        296
   17-4....  Receipts by Source..............................        299
 
  User Charges and Other Collections:
   18-1....  Gross Outlays, User Charges, Other Offsetting           301
              Collections and Receipts from the Public, and
              Net Outlays....................................
   18-2....  Total User Charge Collections...................        304
   18-3....  User Fee and Other User Charge Proposals........        305
   18-4....  Offsetting Collections and Receipts from the            310
              Public.........................................
   18-5....  Offsetting Receipts by Type.....................        311
 
  Tax Expenditures:
   19-1....  Estimates of Total Income Tax Expenditures......        317
   19-2....  Estimates of Tax Expenditures for the Corporate         320
              and Individual Income Taxes....................
   19-3....  Income Tax Expenditures Ranked by Total 2006-           324
              2010 Projected Revenue Effects.................
   19-4....  Present Value of Selected Tax Expenditures for          326
              Activity in Calendar Year 2004.................
   19-5....  Outlay Equivalent Estimates of Income Tax               327
              Expenditures...................................
 
    Appendix:
 
         1.  Comparison of Current Tax Expenditures with             357
              Those Implied by a Comprehensive Income Tax....
         2.  Comparison of Current Tax Expenditures with             358
              Those Implied by a Comprehensive Consumption
              Tax............................................
         3.  Revised Tax Expenditure Estimates...............        358
Dimensions of the Budget
 
   Comparison of Actual to Estimated Totals:.................
   20-1....  Comparison of Actual 2004 Receipts with the             361
              Initial Current Services Estimates.............
   20-2....  Comparison of Actual 2004 Outlays with the              362
              Initial Current Services Estimates.............
   20-3....  Comparison of the Actual 2004 Deficit with the          363
              Initial Current Services Estimate..............
   20-4....  Comparison of Actual and Estimated Outlays for          364
              Mandatory and Related Programs Under Current
              Law............................................
   20-5....  Reconciliation of Final Amounts for 2004........        365
   20-6....  Comparison of Actual and Estimated Surpluses or         366
              Deficits Since 1982............................
   20-7....  Differences Between Estimated and Actual                366
              Surpluses or Deficits for Five-year Budget
              Estimates Since 1982...........................
 
  Outlays to Public, Net and Gross:
   21-1....  Total Outlays, Net and Gross of Offsetting              369
              Collections and Receipts from the Public, by
              Agency, 2004-2006..............................
   Trust Funds and Federal Funds:.......................................
   22-1....  Receipts, Outlays, and Surplus or Deficit by            371
              Fund Group.....................................
   22-2....  Income, Outgo, and Balances of Trust Funds Group        373

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   22-3....  Relationship of Total Federal Fund and Trust            374
              Fund Receipts to Unified Budget Receipts,
              Fiscal Year 2004...............................
   Trust Funds and Federal Funds:.......................................
   22-4....  Income, Outgo, and Balances of Major Trust Funds     CD-ROM
   22-5....  Income, Outgo, and Balances of Selected Federal      CD-ROM
              Funds..........................................
 
   Off-Budget Federal Entities and Non-Budgetary Activities:............
   23-1....  Comparison of Total, On-Budget, and Off-Budget          377
              Transactions...................................
   Federal Employment and Compensation:.................................
   24-1....  Federal Employment in the Executive Branch......        382
   24-2....  Total Federal Employment (as measured by total          383
              positions filled)..............................
   24-3....  Total Federal Employment (as measured by Full-          384
              Time Equivalents)..............................
   24-4....  Personnel Compensation and Benefits.............        385
Current Service Estimates
 
  Current Service Estimates:
   25-1....  Baseline Category Totals........................        390
   25-2....  Alternative Baseline Assumptions................        392
   25-3....  Summary of Economic Assumptions.................        392
   25-4....  Beneficiary Projections for Major Benefit               393
              Programs.......................................
   25-5....  Impact of Regulations, Expiring Authorizations,         394
              and Other Assumptions in the Baseline..........
   25-6....  Baseline Receipts by Source.....................        399
   25-7....  Change in Baseline Outlay Estimates by Category.        400
   25-8....  Current Services Outlays by Function............        401
   25-9....  Current Services Outlays by Agency..............        402
   25-10...  Current Services Budget Authority by Function...        403
   25-11...  Current Services Budget Authority by Agency.....        404
   25-12...  Current Services Budget Authority by Function,       CD-ROM
              Category and Program...........................
   25-13...  Current Services Outlays by Function, Category       CD-ROM
              and Program....................................
 
Budget System and Concepts and Glossary
 
  The Budget System and Concepts:
   26-1....  Totals for the Budget and the Federal Government        411
   26-2....  Department of Defense Contributions for Tricare         423
              Benefits Earned by Military Personnel..........
 
Detailed Functional Tables
 
  Detailed Functional Tables:
 
   27-1....  Budget Authority and Outlays by Function,            CD-ROM
              Category and Program...........................
 
Federal Programs by Agency and Account
 
  Federal Programs by Agency and Account:
 
   28-1....  The Budget for Fiscal Year 2006 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
 

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