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