[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.
