Analytical Perspectives - Table of Contents

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

TABLE OF CONTENTS

Page

List of Charts and Tables.................................................................................................................. v

Introduction

1. Introduction............................................................................................................. 3

Performance and Management Assessments

2. Budget and Performance Integration....................................................................................... 9

Crosscutting Programs

3. Homeland Security Funding Analysis....................................................................................... 19

4. Strengthening Federal Statistics......................................................................................... 37

5. Research and Development................................................................................................. 45

6. Federal Investment....................................................................................................... 55

7. Credit and Insurance..................................................................................................... 67

8. Aid to State and Local Governments....................................................................................... 101

9. Integrating Services with Information Technology......................................................................... 153

10. Federal Drug Control Funding............................................................................................. 159

11. California-Federal Bay-Delta Program Budget Crosscut (CALFED)............................................................ 161

Economic Assumptions and Analyses

12. Economic Assumptions..................................................................................................... 165

13. Stewardship.............................................................................................................. 175

14. National Income and Product Accounts..................................................................................... 203

Budget Reform Proposals

15. Budget Reform Proposals.................................................................................................. 211

Federal Borrowing and Debt

16. Federal Borrowing and Debt............................................................................................... 223

[[Page ii]]
Federal Receipts and Collections

17. Federal Receipts......................................................................................................... 239

18. User Charges and Other Collections....................................................................................... 271

19. Tax Expenditures......................................................................................................... 285

Dimensions of the Budget

20. Comparison of Actual to Estimated Totals................................................................................. 331

21. Outlays to the Public, Gross and Net..................................................................................... 339

22. Trust Funds and Federal Funds............................................................................................ 341

23. Off-Budget Federal Entities and Non-Budgetary Activities................................................................. 357

24. Federal Employment and Compensation...................................................................................... 361

Current Services Estimates

25. Current Services Estimates............................................................................................... 371

The Budget System and Concepts

26. The Budget System and Concepts........................................................................................... 391

Detailed Functional Tables

27. Budget Authority and Outlays by Function, Category, and Program.......................................................... CD-ROM

Federal Programs by Agency and Account

28. Federal Programs by Agency and Account................................................................................... CD-ROM

[[Page iii]]

......................................................................

LIST OF CHARTS AND TABLES

......................................................................

[[Page v]]

LIST OF CHARTS AND TABLES

LIST OF CHARTS

Page

2-1..... Program Ratings are Improving..................... 15
4-1..... ICSP Statistical Quality and Program Performance 38
Dimensions........................................
4-2..... Most Recent PART Summary Ratings for Statistical 40
Programs..........................................
5-1..... Research in the American Competitiveness 45
Initiative........................................
5-2..... Scores of R&D PART Assessments..................... 47
7-1..... Fannie Mae and Freddie Mac Combined Retained 74
Mortgage Portfolios Year-End 2005.................
7-2..... Face Value of Federal Credit Outstanding.......... 87
13-1.... The Financial Condition of the Federal Government 177
and the Nation....................................
13-2.... Net Federal Liabilities........................... 180
13-3.... Health Care Cost Alternatives..................... 185
13-4.... Effect of Entitlement Savings..................... 186
13-5.... Alternative Receipts Projections.................. 186
13-6.... Alternative Productivity Assumptions............... 187
13-7.... Alternative Fertility Assumptions.................. 187
13-8.... Alternative Immigration Assumptions............... 188
13-9.... Alternative Mortality Assumptions................. 188
13-10... Sources of the Gross Tax Gap...................... 194
17-1.... Major Provisions of the Tax Code Under the 2001, 240
2003, 2004 and 2006 Enacted Tax Relief............
20-1.... Illustrative Range of Budget Outcomes............. 337
24-1.... Post Cold War End Strength and Spending........... 362
24-2.... DoD Direct Compensation Costs..................... 363
26-1.... Relationship of Budget Authority to Outlays for 402
2008..............................................

LIST OF TABLES

Page

Crosscutting Programs

Homeland Security Funding Analysis:
3-1..... Homeland Security Funding by Agency........... 20
3-2..... Homeland Security Funding by National Strategy 21
Mission Area..................................
3-3..... Intelligence and Warning Funding............... 22
3-4..... Border and Transportation Security Funding..... 23
3-5..... Domestic Counterterrorism Funding.............. 25
3-6..... Protecting Critical Infrastructure and Key 26
Assets Funding................................
3-7..... Defending Against Catastrophic Threats Funding. 28
3-8..... Emergency Preparedness and Response Funding.... 29
3-9..... Discretionary Fee-Funded Homeland Security 32
Activities by Agency..........................
3-10.... Mandatory Homeland Security Funding by Agency.. 32
3-11.... Baseline Estimates--Total Homeland Security 33
Funding by Agency.............................
3-12.... Homeland Security Funding by Budget Function... 34
3-13.... Baseline Estimates--Homeland Security Funding 35
by Budget Function............................
........ Appendix--Homeland Security Mission Funding by CD-ROM
Agency and Budget Account.....................

[[Page vi]]

Strengthening Federal Statistics:

4-1..... 2006-2008 Budget Authority for Principal 43
Statistical Agencies..........................

Research and Development:
5-1..... Federal Research and Development............... 51
5-2..... Federal Science and Technology Budget.......... 53
5-3..... Agency Detail of Selected Interagency R&D 54
Efforts.......................................

Federal Investment:
6-1..... Composition of Federal Investment Outlays...... 57
6-2..... Federal Investment Budget Authority and 58
Outlays: Grant and Direct Federal Programs....
6-3..... Summary of PART Ratings and Scores for Direct 61
Federal Investment Programs...................
6-4..... Net Stock of Federally Financed Physical 64
Capital.......................................
6-5..... Net Stock of Federally Financed Research and 65
Development...................................
6-6..... Net Stock of Federally Financed Education 66
Capital.......................................

Credit and Insurance:

Text Tables:
Summary of PART Scores....................... 69
Largest Ten Claims Against the PBGC's Single- 83
Employer Insurance Program, 1975-2006.........
7-1..... Estimated Future Cost of Outstanding Federal 87
Credit Programs...............................
7-2..... Reestimates of Credit Subsidies on Loans 89
Disbursed Between 1992-2006...................
7-3..... Direct Loan Subsidy Rates, Budget Authority, 91
and Loan Levels, 2006-2008....................
7-4..... Loan Guarantee Subsidy Rates, Budget Authority, 92
and Loan Levels, 2006-2008....................
7-5..... Summary of Federal Direct Loans and Loan 93
Guarantees....................................
7-6..... Direct Loan Writeoffs and Guaranteed Loan 94
Terminations for Defaults.....................
7-7..... Appropriations Acts Limitations on Credit Loan 96
Levels........................................
7-8..... Face Value of Government-Sponsored Lending..... 98
7-9..... Lending and Borrowing By Government-Sponsored 99
Enterprises (GSEs)............................
7-10.... Direct Loan Transactions of the Federal CD-ROM
Government....................................
7-11.... Guaranteed Loan Transactions of the Federal CD-ROM
Government....................................

Aid to State and Local Governments:

8-1..... Federal Grant Outlays by Agency................ 101
8-2..... Summary of PART Ratings and Scores for Grants 105
to State and Local Governments................
8-3..... Trends in Federal Grants to State and Local 107
Governments...................................
8-4..... Federal Grants to State and Local Governments-- 110
Budget Authority and Outlays..................
8-5..... Summary of Programs by Agency, Bureau, and 119
Program.......................................
8-6..... Summary of Programs by State................... 120
8-7..... School Breakfast Program....................... 121
8-8..... National School Lunch Program.................. 122
8-9..... Special Supplemental Nutrition Program for 123
Women, Infants, and Children (WIC)............
8-10.... Child and Adult Care Food Program.............. 124
8-11.... State Administrative Matching Grants for Food 125
Stamp Program.................................
8-12.... Title I Grants to Local Educational Agencies... 126
8-13.... Improving Teacher Quality State Grants......... 127
8-14.... Special Education--Grants to States............ 128
8-15.... Rehabilitation Services--Vocational 129
Rehabilitation Grants to States...............
8-16.... State Children's Health Insurance Program...... 130
8-17.... Grants to States for Medicaid.................. 131
8-18.... Temporary Assistance for Needy Families (TANF)-- 132
Family Assistance Grants......................
8-19.... Child Support Enforcement--Federal Share of 133
State and Local Administrative Costs and
Incentives....................................
8-20.... Low Income Home Energy Assistance Program...... 134

[[Page vii]]

8-21.... Child Care and Development Block Grant......... 135
8-22.... Child Care and Development Fund--Mandatory..... 136
8-23.... Child Care and Development Fund--Matching...... 137
8-24.... Head Start..................................... 138
8-25.... Foster Care--Title IV-E........................ 139
8-26.... Adoption Assistance............................ 140
8-27.... Social Services Block Grant.................... 141
8-28.... Homeland Security Grant Program................ 142
8-29.... Disaster Grants--Public Assistance 143
(Presidentially Declared Disasters)...........
8-30.... Public Housing Operating Fund.................. 144
8-31.... Section 8 Housing Choice Vouchers.............. 145
8-32.... Public Housing Capital Fund.................... 146
8-33.... Community Development Block Grants............. 147
8-34.... Mineral Leasing and Associated Payments........ 148
8-35.... Airport Improvement Program.................... 149
8-36.... Highway Planning and Construction.............. 150
8-37.... Capital Investment Grants--Fixed Guideway 151
Modernization.................................
8-38.... Federal Transit Formula Grants and Research.... 152

Integrating Services with Information Technology:
9-1..... Effectiveness of Agency's IT Management and E- CD-ROM
Gov Processes.................................
9-2..... Management Guidance............................ CD-ROM
9-3..... Agencies with IT Investments on the Management CD-ROM
Watch List....................................
9-4..... Status of the Presidential E-Government CD-ROM
Initiatives...................................
9-5..... Lines of Business (LoB) Update................. CD-ROM

Federal Drug Control Funding:
10-1.... Federal Drug Control Funding, FY 2006-2008..... 159

California-Federal Bay-Delta Program Budget Crosscut (CALFED):

Text Table:
CALFED-Related Federal Funding Budget 161
Crosscut......................................
CALFED FY 1998-2008 Budget Crosscut Methodology CD-ROM
CALFED Federal Agency Funding--Summary by CD-ROM
Category and Agency Breakout..................
CALFED Project Descriptions.................... CD-ROM
CALFED Fiscal Years 2005-2006 Federal Funding.. CD-ROM
CALFED Fiscal Years 2007-2008 Funding Under New CD-ROM
and Old Authority.............................
CALFED State Agency Funding.................... CD-ROM
Department of the Interior Certification of CD-ROM
Budget Numbers................................
Economic Assumptions and Analyses

Economic Assumptions:
12-1.... Economic Assumptions........................... 168
12-2.... Comparison of Economic Assumptions............. 170
12-3.... Comparison of Economic Assumptions in the 2007 171
and 2008 Budgets..............................
12-4.... Adjusted Structural Balance.................... 171
12-5.... Sensitivity of the Budget to Economic 173
Assumptions...................................

Stewardship:
13-1.... Government Assets and Liabilities.............. 181
13-2.... Long-Run Budget Projections.................... 184
13-3.... Benefits in Excess of Future Taxes and 192
Premiums--Actuarial Present Values............
13-4.... Sources of the Tax Gap from Income 194
Underreporting................................
13-5.... National Wealth................................ 196
13-6.... Trends in National Wealth...................... 197
13-7.... Economic and Social Indicators................. 198

[[Page viii]]

National Income and Product Accounts:
14-1.... Federal Transactions in the National Income and 205
Product Accounts, 1997-2008...................
14-2.... Relationship of the Budget to the Federal 207
Sector, NIPA's................................
Budget Reform Proposals

Budget Reform Proposals:
15-1.... Mandatory Proposals Subject to PAYGO........... 211
15-2.... Discretionary Caps and Adjustments............. 213
15-3.... Program Integrity Base and Cap Adjustments..... 214
15-4.... Direct Savings Estimated from 2008 Program 215
Integrity Funding.............................
15-5.... Transportation Category for Highways and Mass 216
Transit Spending..............................
Federal Borrowing and Debt

Federal Borrowing and Debt:
16-1.... Trends in Federal Debt Held by the Public...... 223
16-2.... Federal Government Financing and Debt.......... 225
16-3.... Agency Debt.................................... 228
16-4.... Debt Held by Government Accounts............... 230
16-5.... Federal Funds Financing and Change in Debt 234
Subject to Statutory Limit....................
16-6.... Foreign Holdings of Federal Debt............... 235
Federal Receipts and Collections

Federal Receipts:
17-1.... Receipts by Source--Summary.................... 239
17-2.... Effect on Receipts of Changes in the Social 239
Security Taxable Earnings Base................
17-3.... Effect of Proposals on Receipts................ 266
17-4.... Receipts by Source............................. 269

User Charges and Other Collections:
18-1.... Gross Outlays, User Charges, Other Offsetting 271
Collections and Receipts from the Public, and
Net Outlays...................................
18-2.... Total User Charge Collections.................. 274
18-3.... User Fee and Other User Charge Proposals....... 276
18-4.... Offsetting Collections and Receipts from the 281
Public........................................
18-5.... Offsetting Receipts by Type.................... 282

Tax Expenditures:
19-1.... Estimates of Total Income Tax Expenditures..... 287
19-2.... Estimates of Tax Expenditures for the Corporate 291
and Individual Income Taxes...................
19-3.... Income Tax Expenditures Ranked by Total 2008- 296
2012 Projected Revenue Effect.................
19-4.... Present Value of Selected Tax Expenditures for 299
Activity in Calendar Year 2006................

Appendix A: Treasury Review of the Tax Expenditure 313
Presentation.............................................

Appendix Tables:

1. Comparison of Current Tax Expenditures with 322
Those Implied by a Comprehensive Income Tax...
2. Comparison of Current Tax Expenditures with 323
Those Implied by a Comprehensive Consumption
Tax...........................................
3. Revised Tax Expendixture Estimates............. 323

Appendix B: Performance Measures and the Economic Effects 324
of Tax Expenditures......................................

Dimensions of the Budget

Comparison of Actual to Estimated Totals:
20-1.... Comparison of Actual 2006 Receipts with the 331
Initial Current Services Estimates............
20-2.... Comparison of Actual 2006 Outlays with the 332
Initial Current Services Estimates............
20-3.... Comparison of the Actual 2006 Deficit with the 333
Initial Current Services Estimate.............

[[Page ix]]

20-4.... Comparison of Actual and Estimated Outlays for 334
Mandatory and Related Programs Under Current
Law...........................................
20-5.... Reconciliation of Final Amounts for 2006....... 335
20-6.... Comparison of Estimated and Actual Surpluses or 336
Deficits Since 1982...........................
20-7.... Differences Between Estimated and Actual 337
Surpluses or Deficits for Five-Year Budget
Estimates Since 1982..........................

Outlays to Public, Gross and Net:
21-1.... Total Outlays, Gross and Net of Offsetting 339
Collections and Receipts from the Public, by
Agency, 2006-2008.............................

Trust Funds and Federal Funds:
22-1.... Receipts, Outlays, and Surplus or Deficit by 342
Fund Group....................................
22-2.... Income, Outgo, and Balances of Trust Funds 343
Group.........................................
22-3.... Relationship of Total Federal Fund and Trust 344
Fund Receipts to Unified Budget Receipts,
Fiscal Year 2006..............................
22-4.... Income, Outgo, and Balances of Major Trust 346
Funds.........................................
22-5.... Income, Outgo, and Balances of Selected Federal 353
Funds.........................................

Off-Budget Federal Entities and Non-Budgetary Activities:
23-1.... Comparison of Total, On-Budget, and Off-Budget 358
Transactions..................................

Federal Employment and Compensation:

Text Table: ..........
...... Overseas Staffing Under Chief of Mission 363
Authority.....................................
24-1.... Federal Civilian Employment in the Executive 364
Branch........................................
24-2.... Total Federal Employment (As measured by total 365
positions filled).............................
24-3.... Total Federal Employment (As measured by Full- 366
Time Equivalents).............................
24-4.... Personnel Compensation and Benefits............ 367
Current Services Estimates

Current Services Estimates:
25-1.... Baseline Category Totals....................... 371
25-2.... Impact of Budget Policy........................ 372
25-3.... Alternative Baseline Assumptions............... 374
25-4.... Summary of Economic Assumptions................ 374
25-5.... Beneficiary Projections for Major Benefit 375
Programs......................................
25-6.... Impact of Regulations, Expiring Authorizations, 376
and Other Assumptions in the Baseline.........
25-7.... Baseline Receipts by Source.................... 382
25-8.... Change in Baseline Outlay Estimates by Category 383
25-9.... Current Services Outlays by Function........... 384
25-10... Current Services Outlays by Agency............. 385
25-11... Current Services Budget Authority by Function.. 386
25-12... Current Services Budget Authority by Agency.... 387
25-13... Current Services Budget Authority by Function, CD-ROM
Category and Program..........................
25-14... Current Services Outlays by Function, Category CD-ROM
and Program...................................
The Budget System and Concepts

The Budget System and Concepts:
26-1.... Totals for the Budget and the Federal 395
Government....................................
Detailed Functional Tables

Detailed Functional Tables:
27-1.... Budget Authority and Outlays by Function, CD-ROM
Category and Program..........................
Federal Programs by Agency and Account

Federal Programs by Agency and Account:
28-1.... Federal Programs by Agency and Account......... CD-ROM