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

    ________________________________________________________________________

                            DETAILED BUDGET ESTIMATES

    ________________________________________________________________________

    [[Page 3]]

                            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 and are followed by the larger non-
     departmental 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. Where general provisions in an appropriations act apply
    to two or more agencies, 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 as ``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.

    ----------------------------------------------------------------------------------------------------------------
               Appropriations Act                           Chapter in which general provisions appear
    ----------------------------------------------------------------------------------------------------------------
    Agriculture, Rural Development, Food
     and Drug Administration, and Related
     Agencies Appropriations Act.
        Department of Agriculture,           Department of Agriculture
         excluding Forest Service.
        Department of Health and Human       Department of Agriculture
         Services, Food and Drug
         Administration.
    Department of Defense Appropriations     Department of Defense
     Act, P.L. 109-289, Division A.
    Energy and Water Development
     Appropriations Act.
        Department of Energy...............  Department of Energy
         Corps of Engineers................  Corps of Engineers--Civil Works
         Department of the Interior, Bureau  Department of the Interior
         of Reclamation.
    Foreign Operations, Export Financing,
     and Related Programs Appropriations
     Act.
        Department of State................  Department of State and Other International Programs
        Agency for International             Department of State and Other International Programs
         Development.
    Department of Homeland Security          Department of Homeland Security
     Appropriations Act, P.L. 109-295.
    Department of the Interior,
     Environment, and Related Agencies
     Appropriations Act.
        Department of the Interior,          Department of the Interior
         excluding Bureau of Reclamation.
        Department of Agriculture, Forest    Department of the Interior
         Service.
        Department of Health and Human       Department of the Interior
         Services, Indian Health Service.
        Environmental Protection Agency....  Environnmental Protection Agency

    [[Page 4]]

    Departments of Labor, Health and Human
     Services, and Education and Related
     Agencies Appropriations Act.
        Department of Labor................  Department of Labor
        Department of Health and Human       Department of Health and Human Services
         Services, excluding Food and Drug
         Administration and the Indian
         Health Service.
        Department of Education............  Department of Education
        Social Security Administration.....  Department of Education
    Legislative Branch Appropriations Act..  Legislative Branch
    Military Construction, Military Quality
     of Life and Veterans Affairs
     Appropriations Act.
        Department of Defense, Military      Department of Defense
         Construction.
        Department of Veterans Affairs.....  Department of Veterans Affairs
    Science, State, Justice, Commerce, and
     Related Agencies Appropriations Act.
        Department of Commerce.............  Department of Commerce
        Department of Justice..............  Department of Justice
        Department of State................  Department of Justice
        Small Business Administration......  Department of Justice
        National Aeronautics and Space       Department of Justice
         Administration.
        National Science Foundation........  Department of Justice
    Departments of Transportation,
     Treasury, Housing and Urban
     Development, the Judiciary, the
     District of Columbia, and Independent
     Agencies Appropriations Act.
         Department of Housing and Urban     Department of Transportation
         Development.
         Department of Transportation......  Department of Transportation
         Department of the Treasury........  Department of Transportation
         The Judiciary.....................  Department of Transportation
         Executive Office of the President.  Department of Transportation
        District of Columbia...............  Other Independent Agencies
    ----------------------------------------------------------------------------------------------------------------

    FORM OF DETAILED MATERIAL

    appropriations language

      The language proposed for inclusion in the 2008 appropriations acts
       appears following the account title and the amounts are stated in
    dollars. Citations to any relevant authorizing legislation appear at the
       end of the final language paragraph, printed in italic type within
      parentheses. This year, the proposed 2008 appropriations language is
                     presented in the following two manners.

      1.   Accounts included in the two enacted 2007 appropriations bills
           (i.e., P.L. 109-289, Division A, the Department of Defense
     Appropriations Act, 2007, and P.L. 109-295, the Department of Homeland
    Security Appropriations Act, 2007) use the enacted 2007 appropriations,
       printed in roman type as a base. Brackets enclose material that is
    proposed for deletion; italic type indicates proposed new language. The
    citation to the specific appropriations act from which the basic text of
      the 2007 language is taken appears at the end of the final language
          paragraph, printed in italic type within parentheses. If an
       appropriation is being proposed for the first time for an account
      assumed to be covered by these bills in 2008, all of the language is
                               printed in italics.

     2.   Accounts included in the unenacted 2007 appropriations bills were
     operating under a continuing resolution, P.L. 109-289, Division B, as
    amended, at the time this Budget was prepared, and reflect proposed 2008
                            language in italic type.

        An illustration of proposed appropriations language for 2008 for
        accounts included in P.L. 109-289, Division A, and P.L. 109-295
                                    follows.:

    operation and maintenance, marine corps

     For expenses, not otherwise provided for, necessary for the operation
           and maintenance of the Marine Corps, as authorized by law,
     [$3,338,296,000] $4,961,393,000. (Department of Defense Appropriations
                                   Act, 2007.)

    basis for schedules

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

       The 2006 column of the budget presents the actual transactions and
             balances for that year, as recorded in agency accounts.

    For 2007, the regular schedules include enacted appropriations, if any.
      They also include indefinite appropriations on the basis of amounts
     likely to be required. If under the Continiuing Resolution, references
       to 2007 spending including current services or baseline estimates,
                        reflect P.L. 109-289, as amended.

           The 2008 column of the regular schedules includes proposed
                        appropriations for all programs.

      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,

    [[Page 5]]

     ``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) 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      2006 actual   2007 est.   2008 est.
    ----------------------------------------------------------------------------

        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 2008. 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 com

    [[Page 6]]

    pensation, 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  2006 actual  2007 est.   2008 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.....
    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      2006 actual   2007 est.   2008 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 2005 column are audited.

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   16-4023-0-3-754

    2005 actual

    2006 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      2006 actual   2007 est.   2008 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

    [[Page 7]]

        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............
    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      2006 actual   2007 est.   2008 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      2006 actual   2007 est.   2008 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 a Special and Trust Fund 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.