[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
The Budget Appendix 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,'' in
the Analytical Perspectives, explains the terms and budget concepts used
throughout the budget.
ARRANGEMENT
The first section of this chapter presents general provisions of law
that apply to all Government activities (see explanation below).
Chapters for the Legislative Branch and the Judiciary follow. These are
followed by chapters for the Executive Branch. The cabinet departments
appear first in alphabetical order. The State Department and
International Assistance Programs are now combined into one chapter
known as Department of State and Other International Programs. The
cabinet departments are followed by the larger nondepartmental agencies,
such as Other Defense Civil Programs, and the Executive Office of the
President. The remaining small agencies are listed 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.''
Appropriations 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: 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: 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 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
Government-wide general provisions apply to all appropriations
Government-wide.
The proposed language for general provisions of appropriations acts
that are only applicable to one agency appear at the end of the section
for that agency. In some instances general provisions in an
appropriations act may apply to two or more agencies, in which case, the
general provisions for all of the agencies will appear at the end of the
section for one agency. The following table indicates the location of
all general provisions. The first column of the table lists the most
recently enacted appropriations and the major agencies responsible for
programs funded by each act. The second column provides the location of
the general provisions that apply to the agencies listed in the first
column. The general provisions that are Government-wide in scope
(identified ``Departments, Agencies, and Corporations'') normally
contained in the Departments of Transportation, Treasury, Housing and
Urban Development, the Judiciary, the District of Columbia, and
Independent Agencies Appropriations Act, appear in a separate section
following this one.
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Appropriations Act Chapter in which general provisions appear
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Agriculture, Rural Development, Food Department of Agriculture
and Drug Administration, and Related
Agencies Appropriations Act, P.L. 109-
97.
Department of Agriculture
Department of Health and Human
Services
Department of Homeland Security Department of Homeland Security
Appropriations Act, P.L. 109-90.
Department of the Interior, Department of the Interior
Environment, and Related Agencies
Appropriations Act, P.L. 109-54.
Department of the Interior,
excluding Bureau of Reclamation
Department of Agriculture
Environmental Protection Agency
Department of Health and Human
Services
Departments of Transportation, Department of Transportation
Treasury, Housing and Urban
Development, the Judiciary, the
District of Columbia, and Independent
Agencies Appropriations Act, P.L. 109-
115.
Department of Housing and Urban
Development
Department of Transportation
Department of Treasury
The Judiciary
Executive Office of the President
District of Columbia
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All departments, agencies, and
corporations
Energy and Water Development Department of Energy
Appropriations Act, P.L. 109-103.
Department of Energy
Corps of Engineers
Department of the Interior, Bureau
of Reclamation
Foreign Operations, Export Financing, Department of State and Other International Programs
and Related Programs Appropriations
Act, P.L. 109-102.
Department of Defense
Department of State
Agency for International
Development
Legislative Branch Appropriations Act, Legislative Branch
P.L. 109-55.
Military Construction, Military Quality Department of Defense
of Life and Veterans Affairs
Appropriations Act, P.L. 109-114.
Department of Veterans Affairs
Science, State, Justice, Commerce, and Department of Commerce
Related Agencies Appropriations Act,
P.L. 109-108.
Department of Commerce
Department of Justice
Department of State
Small Business Administration
Departments of Labor, Health and Human Department of Labor
Services, and Education and Related
Agencies Appropriations Act, P.L. 109-
149.
Department of Labor
Department of Health and Human
Services
Department of Education
Department of Defense, Emergency Department of Defense
Supplemental Appropriations to Address
Hurricanes in the Gulf of Mexico, and
Pandemic Influenza Act, P.L. 109-148.
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FORM OF DETAILED MATERIAL
appropriations language
The language proposed for inclusion in the 2007 appropriations acts
appears following the account title. Language for enacted 2006
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 2006 language is taken appear at the end of
the final language paragraph, printed in italic within parentheses. An
illustration of proposed appropriations language for 2007 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, 2006.)
basis for schedules
Dollar amounts in Appendix schedules are stated in millions, unless
otherwise specified.
The 2005 column of the budget presents the actual transactions and
balances for that year, as recorded in agency accounts.
For 2006, the regular schedules include enacted appropriations. They
also include indefinite appropriations on the basis of amounts likely to
be required.
The 2007 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 (BEA) of 1990 (BEA expired at the end of
2002). Appropriations language is included with the regular schedule,
but usually not with the separate schedules for proposed legislation.
Usually the necessary appropriations language is transmitted later upon
enactment of the proposed legislation.
program and financing schedule
This schedule provides the following information:
--obligations by program activity;
--budgetary resources available for obligation;
--detailed information on new budget authority (gross);
--change in 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, ``Total
new 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, reductions, and amounts precluded from obligation. It
indicates whether the budget authority is discretionary (controlled by
appropriations acts) or mandatory (controlled 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)
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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 2005 actual 2006 est. 2007 est.
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Obligations by program activity:
Direct program:
00.01 Policy and program development..
00.02 Departmental management and
administration................
00.03 Facilities operations,
maintenance, and repair.......
01.01 Reimbursable program............
--------- --------- ----------
10.00 Total new obligations.........
----------------------------------------------------------------------------
Budgetary resources available for obligation:
22.00 New budget authority (gross)......
--------- --------- ----------
23.95 Total new obligations...........
23.98 Unobligated balance expiring or
withdrawn.......................
----------------------------------------------------------------------------
New budget authority (gross), detail:
Discretionary:
40.00 Appropriation...................
Mandatory:
Spending authority from offsetting
collections:
69.00 Offsetting collections (cash)...
69.10 Change in uncollected customer
payments from Federal sources.
--------- --------- ----------
69.90 Spending authority from
offsetting collections
(total).....................
--------- --------- ----------
70.00 Total new budget authority (gross)
----------------------------------------------------------------------------
Change in obligated balances:
72.40 Obligated balance, start of year
73.10 Total new obligations.............
73.20 Total outlays (gross).............
73.40 Adjustments in expired accounts
(net)...........................
74.00 Change in uncollected customer
payments from Federal sources
(unexpired)...................
--------- --------- ----------
74.40 Obligated balance, end of year
----------------------------------------------------------------------------
Outlays (gross), detail:
86.90 Outlays from new discretionary
authority.......................
86.93 Outlays from discretionary
balances........................
86.97 Outlays from new mandatory
authority.......................
--------- --------- ----------
87.00 Total outlays (gross).........
----------------------------------------------------------------------------
Offsets:
Against gross budget authority and outlays:
88.00 Offsetting collections (cash)
from: Federal sources.........
Against gross budget authority only:
88.95 Change in uncollected customer
payments from Federal sources
(unexpired)...................
----------------------------------------------------------------------------
Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays...........................
---------------------------------------------------------------------------
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 2007. 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 PERSONNEL
COMPENSATION 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 personnel 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 Other 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 Operation 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
94.0 Financial transfers
99.0 SUBTOTAL,
OBLIGATIONS
99.5 Below reporting threshold
99.9 TOTAL NEW
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 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 new 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 2005 actual 2006 est. 2007 est.
------------------------------------------------------------------------
Direct obligations:
Personnel compensation:
11.1 Full-time permanent......
11.3 Other than full-time
permanent..............
------------------------------------
11.9 Total personnel
compensation.........
12.1 Civilian personnel benefits
23.1 Rental payments to GSA.....
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26.0 Supplies and materials.....
------------------------------------
99.0 Subtotal, direct
obligations............
99.0
Reimbursable obligations...
99.5 Below reporting threshold..
------------------------------------
99.9 Total new obligations....
------------------------------------------------------------------------
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 2005 actual 2006 est. 2007 est.
----------------------------------------------------------------------------
Direct:
1001 Full-time equivalent employment...
Reimbursable:
2001 Full-time equivalent employment...
---------------------------------------------------------------------------
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.
BALANCE SHEETS
Balance sheets are presented for all direct and guaranteed loan
liquidating and financing accounts, most 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.
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 2004 column are audited.
Balance Sheet (in millions of dollars)
-----------------------------------------------------------------------------------------------
Identification code 16-4023-0-3-754
2004 actual
2005 actual
-----------------------------------------------------------------------------------------------
ASSETS:
Federal assets:
Investments in US securities
1102
Treasury securities, net
1104
Agency securities, net
1106
Receivables, net
Non-Federal assets:
1201
Investments in non-Federal securities, net
1999
Total assets
LIABILITIES:
Federal liabilities:
2103
Debt
Non-Federal liabilities:
2203
Debt
2999
Total liabilities
NET POSITION:
3100
Unexpended appropriations
3999
Total net position
4999
Total liabilities and net position
-----------------------------------------------------------------------------------------------
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 costs of 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.
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 2005 actual 2006 est. 2007 est.
----------------------------------------------------------------------------
Direct loan levels supportable by subsidy
budget authority:
1150 Economic opportunity loans........
1150 Handicapped loans.................
1150 Minority enterprise loans.........
--------- --------- ----------
1159 Total direct loan levels......
Direct loan subsidy rates (in percent):
1320 Economic opportunity loans........
1320 Handicapped loans.................
1320 Minority enterprise loans.........
--------- --------- ----------
1329 Weighted average subsidy rate.
Direct loan subsidy budget authority:
1330 Economic opportunity loans........
1330 Handicapped loans.................
1330 Minority enterprise loans.........
--------- --------- ----------
1339 Total subsidy budget authority
Direct loan subsidy outlays:
1340 Economic opportunity loans........
1340 Handicapped loans.................
1340 Minority enterprise loans.........
--------- --------- ----------
1349 Total, subsidy outlays............
----------------------------------------------------------------------------
Guaranteed loan levels supportable by subsidy
budget authority:
2150 General business loans............
2150 Minority enterprise loans.........
--------- --------- ----------
2159 Total guaranteed loan levels......
Guaranteed loan subsidy rates (in percent):
2320 General business loans............
2320 Minority enterprise loans.........
--------- --------- ----------
2329 Weighted average subsidy rate.
Guaranteed loan subsidy budget authority:
2330 General business loans............
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2330 Minority enterprise loans.........
--------- --------- ----------
2339 Total subsidy budget authority
Guaranteed loan subsidy outlays:
2340 General business loans............
2340 Minority enterprise loans.........
--------- --------- ----------
2349 Total subsidy outlays.........
----------------------------------------------------------------------------
Administrative expense data:
3510 Budget authority..................
3590 Outlays from new authority........
---------------------------------------------------------------------------
Status of Direct Loans (in millions of dollars)
----------------------------------------------------------------------------
Identification code 83-4200-0-3-155 2005 actual 2006 est. 2007 est.
----------------------------------------------------------------------------
Position with respect to appropriations act
limitation on obligations:
1111 Limitation on direct loans........
--------- --------- ----------
1150 Total direct loan obligations.
----------------------------------------------------------------------------
Cumulative balance of direct loans
outstanding:
1210 Outstanding, start of year......
1231 Disbursements: Direct loan
disbursements.................
1251 Repayments: Repayments and
prepayments...................
Write-offs for default:
1263 Direct loans....................
--------- --------- ----------
1290 Outstanding, end of year........
----------------------------------------------------------------------------
Status of Guaranteed Loans (in millions of dollars)
----------------------------------------------------------------------------
Identification code 83-4100-0-3-155 2005 actual 2006 est. 2007 est.
----------------------------------------------------------------------------
Position with respect to appropriations act
limitations on commitments:
2111 Limitations on guaranteed loans
made by private lenders.........
--------- --------- ----------
2150 Total guaranteed loan
commitments.................
----------------------------------------------------------------------------
MEMORANDUM
2199 Guaranteed amount of guaranteed
loan commitments..............
----------------------------------------------------------------------------
Cumulative balance of guaranteed loans
outstanding:
2210 Disbursements: Outstanding start
of year.......................
2231 Repayments: Disbursements of new
guaranteed loans..............
2251 Repayments and prepayments......
Adjustments:
2261 Terminations for default that
result in a loan receivable...
--------- --------- ----------
2290 Outstanding, end of year........
----------------------------------------------------------------------------
MEMORANDUM
2299 Guaranteed amount of guaranteed
loans outstanding, end of year..
ADDENDUM
Cumulative balance of defaulted guaranteed
loans that result in loans receivable:
2310 Outstanding, start of year......
2331 Disbursements for guaranteed
loan claims...................
2351 Repayments of loans receivable..
2361 Write-off of loans receivable...
--------- --------- ----------
2390 Outstanding, start of year......
---------------------------------------------------------------------------
special and trust fund receipts 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.
status of funds schedule
This schedule reports balances, cash income, and cash outgo for major
trust funds and certain other accounts. When present, it appears after
the narrative statement for the fund or account.
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 Receipts 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.