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

             <h1>DETAILED BUDGET ESTIMATES

             </h1>

          DETAILED BUDGET 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 the 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 Concepts," in the Analytical Perspectives, explains the terms and budget concepts used throughout the Budget.

                ARRANGEMENTThe second chapter in the Appendix 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 succeeded 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 (such as military personnel in the Department of Defense).

             Within each bureau or major program area, accounts usually appear in the following order:
             —general fund accounts;
             —special fund accounts;
             —public enterprise revolving funds;
             —intragovernmental revolving funds and management funds;
             —credit reform accounts, in the following order: program account, financing account, and liquidating account;
             —trust funds; and
             —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. The proposed language for general provisions of appropriations acts that are applicable
                to one agency appear at the end of the section for that agency. When they apply only to the appropriations for two or more
                agencies covered by the act, they will appear at the end of the section for one of those agencies. The Government-wide general
                provisions apply to all appropriations Government-wide.

             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") contained in the Financial Services and
                General Government Appropriations Act, appear in a separate chapter following this one. At the time the President's 2016 Budget
                request was developed, the 2015 Department of Homeland Security Appropriations bill was not enacted; therefore, the discretionary
                programs and activities normally provided for in the full-year appropriations bill were operating under a continuing resolution
                (Public Law 113–235, Division L). The continuing resolution is based on language enacted for 2014.

                         Appropriations Act
                         Chapter in which general provisions appear

                         Agriculture, Rural Development, Food and Drug Administration, and Related

                         Agencies Appropriations Act, P.L. 113–235.

                         Department of Agriculture, excluding Forest Service
                         Department of Agriculture

                         Department of Health and Human Services, Food and Drug Administration
                         Department of Agriculture

                         Commerce, Justice, Science, and Related Agencies Appropriations Act,

                         P.L. 113–235.

                         Department of Commerce
                         Department of Commerce

                         Department of Justice
                         Department of Justice

                         National Aeronautics and Space Administration
                         Department of Commerce

                         National Science Foundation
                         Department of Commerce

                         Department of Defense Appropriations Act, P.L. 113–235.
                         Department of Defense

                         Energy and Water Development and Related Agencies Appropriations Act,

                         P.L. 113–235.

                         Department of Energy
                         Department of Energy

                         Corps of Engineers
                         Corps of Engineers—Civil Works

                         Department of the Interior, Bureau of Reclamation
                         Department of the Interior

                         Financial Services and General Government Appropriations Act,

                         P.L. 113–235.

                         Department of the Treasury
                         Department of the Treasury

                         District of Columbia
                         Other Independent Agencies

                         Executive Office of the President
                         Department of the Treasury

                         Department of Homeland Security Appropriations Act, P.L. 113–235.
                         Department of Homeland Security

                         Department of the Interior, Environment, and Related Agencies

                         Appropriations Act, P.L. 113–235.

                         Department of the Interior, excluding Bureau of Reclamation
                         Department of the Interior

                         Department of Agriculture, Forest Service
                         Department of the Interior

                         Department of Health and Human Services, Indian Health Service
                         Department of the Interior

                         Environmental Protection Agency
                         Department of the Interior

                         Departments of Labor, Health and Human Services, and Education, and

                         Related Agencies Appropriations Act, P.L. 113–235.

                         Department of Labor
                         Department of Labor

                         Department of Health and Human Services, excluding Food and Drug

                         Administration, and the Indian Health Service
                         Department of Health and Human Services

                         Department of Education
                         Department of Education

                         Social Security Administration
                         Department of Labor

                         Legislative Branch Appropriations Act, P.L. 113–235.
                         Legislative Branch

                         Military Construction and Veterans Affairs and Related Agencies

                         Appropriations Act, P.L. 113–235.

                         Department of Defense, Military Construction
                         Department of Defense

                         Department of Veterans Affairs
                         Department of Veterans Affairs

                         Department of State, Foreign Operations, and Related Programs

                         Appropriations Act, P.L. 113–235.

                         Department of State
                         Department of State and Other International Programs

                         Agency for International Development
                         Department of State and Other International Programs

                         Transportation, Housing and Urban Development, and Related Agencies

                         Appropriations Act, P.L. 113–235.

                         Department of Transportation
                         Department of Transportation

                         Department of Housing and Urban Development
                         Department of Housing and Urban Development

                FORM OF DETAILED MATERIAL
                APPROPRIATIONS LANGUAGEThe language proposed for inclusion in the 2016 appropriations acts appears following the account title, and the amounts are
                stated in dollars. Accounts included in the enacted 2015 appropriations bills are printed in roman type as a base. Bolded
                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 2015 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 2016, all of the language is printed in italics. An illustration of proposed appropriations
                language for 2015 follows:

                NATIONAL EYE INSTITUTEFor carrying out section 301 and title IV of the PHS Act with respect to eye diseases and visual disorders, [$684,191,000]
                $695,154,000. (Department of Health and Human Services Appropriations Act, 2015.)
             At the time the President's 2016 Budget request was developed, the 2015 Department of Homeland Security Appropriations bill
                was not enacted; therefore, the discretionary programs and activities normally provided for in the full-year appropriations
                bill were operating under a continuing resolution (Public Law 113–235, Division L). Appropriations for these accounts reflect
                proposed 2014 language in italic type.

                BASIS FOR SCHEDULESDollar amounts in Appendix schedules are stated in millions, unless otherwise specified.

             The 2014 column of the budget presents the actual transactions and balances for that year, as recorded in agency accounts.
             For 2015, the regular schedules include the enacted appropriations. They may also include indefinite appropriations on the
                basis of amounts likely to be required.

             The 2016 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 Statutory Pay-As-You-Go
                Act of 2010. 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 SCHEDULEThis schedule provides the following information:
             —obligations by program activity;
             —budgetary resources;
             —change in obligated balance; and
             —budget authority and outlays, net.
             The "Obligations by program activity" section shows obligations for specific activities or projects. The activity structure
                is developed for each appropriation or fund account to provide a meaningful presentation of information for the program. Where
                the amounts are significant, this section distinguishes between operating expenses and capital investment and between direct
                and reimbursable programs.  The last entry, "Total new obligations," indicates the amount of budgetary resources required
                to finance the activities of the account.

             The "Budgetary resources" 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 prior year's resources that have
                not expired, new budget authority, and adjusting entries, such as recoveries from prior year obligations. This section provides
                detailed information on the total new budget authority (gross) 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 balance" section shows components of the change in obligated balances from the start to the end of
                the year. The two components of the obligated balance—unpaid obligations and uncollected payments from Federal sources—are
                presented separately. New obligations are added to the obligations that were incurred in a previous year but not liquidated.
                Total disbursements to liquidate obligations (outlays, gross) are subtracted from these amounts. Adjusting entries, such as
                adjustments in expired accounts and recoveries of prior year unpaid obligations, are included as appropriate, resulting in
                the end-of-year obligated balance.

             The "Budget authority and outlays, net" section bridges from gross budget authority and outlays to net budget authority and
                outlays. The section presents discretionary and mandatory amounts separately and indicates whether the outlays pertain to
                balances or new authority. It also indicates 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 uncollected payments from Federal
                sources are deducted from gross budget authority; only offsetting collections (cash) are deducted from gross outlays.

             A schedule titled "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 current
                year cancellation proposals.

                NARRATIVE STATEMENT OF PROGRAM AND PERFORMANCENarrative statements present briefly the objectives of the program and the work to be financed primarily for 2016. They may
                include measures of expected performance and describe a relationship to the financial estimates.

                SCHEDULE OF OBJECT CLASSIFICATION AND EMPLOYMENT SUMMARYObject classes reflect the nature of the things or services purchased, regardless of the purpose of the program for which
                they are used. Object class entry 11.9, "Total personnel compensation" sums the amounts in object classes 11.1 through 11.8.
                Except for revolving funds, reimbursable obligations are aggregated in a single line and not identified by object class. Amounts
                for any object class that are below the reporting threshold (i.e., amounts that are $500 thousand or less) are reported together
                as a single entry. If all of the obligations for an account are in a single object class, the schedule is omitted and the
                object class code is printed in the Program and Financing Schedule on the "Total new obligations" line.

             When obligations for personnel compensation are shown in the object classification schedule, an employment summary generally
                follows the object classification schedule.

             Federal civilian employment generally is stated on a full-time equivalent (FTE) basis. 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 SHEETSBalance sheets are presented for all direct and guaranteed loan liquidating and financing accounts and most Government-sponsored
                enterprises.

             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 2013 column are audited.

                FEDERAL CREDIT SCHEDULESFederal 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. Annual limitations on
                the amount of obligations and commitments may also be enacted in appropriations language. For additional information on Federal
                Credit Reform Act accounts, see below.

             Appropriations for the costs of direct loans and loan guarantees are recorded as budget authority in credit program accounts.
                The administrative expenses associated with a credit program are also recorded in the program account, but on a cash basis.
                All cash flows to and from the public 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. This schedule
                displays credit program information at the risk category level. Status of Direct Loans and Status of Guaranteed Loans schedules
                (as applicable) are shown for financing accounts and liquidating accounts.  Summary information on Federal credit programs
                is provided in the chapter titled "Credit and Insurance'' in the Analytical Perspectives volume of the Budget.

                SPECIAL AND TRUST FUND RECEIPTS SCHEDULEThis 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 only available for investment or precluded from
                obligation because of a provision of law, such as a benefit formula or limitation on obligations. When present, it appears
                after the appropriation language, but before the Program and Financing schedule for the account.

                STATUS OF FUNDS SCHEDULEThis schedule reports balances, cash income, and cash outgo for major trust funds and certain other accounts. It also includes
                outstanding debt for certain funds. When present, it appears after the narrative statement for the account.

                GENERAL FUND RECEIPT ACCOUNTS SCHEDULEThis 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.

                ALLOCATIONS BETWEEN AGENCIESIn 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.

                FEDERAL CREDIT REFORM ACT ACCOUNTS
                PROGRAM ACCOUNTSAs required by the Federal Credit Reform Act of 1990, this account records, for this program, the subsidy costs associated
                with the direct loans obligated and loan guarantees committed in 1992 and beyond (including modifications of direct loans
                or loan guarantees that resulted from obligations or commitments in any year), as well as administrative expenses of this
                program. The subsidy amounts are estimated on a present value basis; the administrative expenses are estimated on a cash basis.

                 DIRECT LOAN FINANCING ACCOUNTSAs required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government
                resulting from direct loans obligated in 1992 and beyond (including modifications of direct loans that resulted from obligations
                in any year). The amounts in this account are a means of financing and are not included in the budget totals.

                GUARANTEED LOAN FINANCING ACCOUNTSAs required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government
                resulting from loan guarantees committed in 1992 and beyond (including modifications of loan guarantees that resulted from
                commitments in any year). The amounts in this account are a means of financing and are not included in the budget totals.

                BUDGETS FOR OFFICES OF INSPECTOR GENERALThe "separate statement of the budget estimate" for each Office of Inspector General, referenced in Section 6(f)(3)(A) of
                the Inspector General Act of 1978, as amended, is included in the respective congressional justification for that Office.
                In addition, as is also noted below in the Appendix in the narrative section of the account for the Inspector General for
                the U.S. Agency for International Development, the Inspector General for that agency has submitted comments setting forth
                the Inspector General's conclusion that this Budget's request for the Office of Inspector General "would substantially inhibit
                the Inspector General from performing the duties of the office" under Section 6(f)(3)(E) of the Inspector General Act of 1978,
                as amended. These comments are included in the congressional justification.

                BUDGETS NOT SUBJECT TO REVIEWIn 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. Data for these entities are included for information purposes only.