Budget Object Classification: Origins and Recent Trends (Letter Report,
09/13/94, GAO/AIMD-94-147).
Object classification, one of several ways to present budgetary
information, is concerned with the personal and contractual service
obtained, capital assets acquired, and other charges and payments made
by government. This report provides information on budget object
classes. Specifically, GAO defines object classifications; discusses
their origins, development, and use; presents historical trend data; and
comments on recent actual and proposed uses of object class data to
lower federal administrative costs.
--------------------------- Indexing Terms -----------------------------
REPORTNUM: AIMD-94-147
TITLE: Budget Object Classification: Origins and Recent Trends
DATE: 09/13/94
SUBJECT: Administrative costs
Budget administration
Public administration
Cost control
Budget obligations
Budget outlays
Oversight by Congress
Object classifications
Appropriation acts
Budget authority
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Cover
================================================================ COVER
Report to the Ranking Minority Member, Committee on Budget, U.S.
Senate
September 1994
BUDGET OBJECT CLASSIFICATION -
ORIGINS AND RECENT TRENDS
GAO/AIMD-94-147
Budget Object Classification
Abbreviations
=============================================================== ABBREV
DOD - Department of Defense
GAO - General Accounting Office
GDP - gross domestic product
OMB - Office of Management and Budget
Letter
=============================================================== LETTER
B-257650
September 13, 1994
The Honorable Pete V. Domenici
Ranking Minority Member
Committee on Budget
United States Senate
Dear Senator Domenici:
This report responds to your request for background information on
budget object classes. Specifically, as agreed with your office, we
define object classifications; discuss their origins, development,
and use; present historical trend data; and comment on recent actual
and proposed uses of object class data to reduce federal
administrative costs.
The budgetary information presented in this report was developed from
an automated system used by the Office of Management and Budget (OMB)
to collect and process information for the President's annual budget
request. Although these data were not verified at the individual
budget account level, we did summarize and reconcile fiscal year
obligations by object class to published sources. Appendix I
provides additional details on our scope and methodology.
RESULTS IN BRIEF
------------------------------------------------------------ Letter :1
Object classification, one of several ways to present budgetary
information, is concerned with the personal and contractual services
obtained, capital assets acquired, and other charges and payments
made by government--that is, the means of public programs. During
the federal government's first century, object-of-expenditure
appropriations, one of several actions initiated by the Congress
during this period to control executive actions, became the
predominant means to provide budgetary authority. However, by the
early twentieth century, due to the institution of other less direct
means of control and to the increasing complexity of the federal
government, objects of expenditure gradually gave way to
appropriations based on programs, projects, and activities and became
supplementary, rather than defining, data within the federal budget
process.
During fiscal years 1971 through 1993, object class obligation trends
have mirrored the better known trends exhibited by federal outlays.\1
For example, gross obligations for interest charges and "transfer
payments," such as grants and social and health insurance, have grown
at about twice the rate of U.S. gross domestic product (GDP).
Correspondingly, gross obligations for what remains--the "operating
costs" of the federal government--represent a declining share of
total obligations, growing at less than one-half the pace of overall
economic growth. In fact within this category of obligations, only a
few object classes--personnel benefits; rent, communications, and
utilities; consulting and other services; and equipment--have shown
real growth rates greater than one percent over the 23-year trend
period.
In 1993, the administration, in Executive Order 12837, sought to
reduce federal administrative costs by reducing obligations for
certain object classes presumed to be administrative in nature.
Several bills were also introduced in the Congress designed to
achieve similar results. However, using the object classification
structure as a means to achieve administrative cost savings presents
definitional problems because object classes do not distinguish
between administrative and program costs. Moreover, the object
classes targeted for reduction have experienced very low or even
negative average annual growth rates since 1976.
--------------------
\1 Obligations are binding agreements--orders placed, contracts
awarded, services received, etc.--that will result in outlays,
immediately or in the future. Budgetary resources must be available
before obligations legally can be incurred. Outlays are payments to
liquidate obligations.
WHAT ARE OBJECT CLASSES?
------------------------------------------------------------ Letter :2
Object classification is one of several ways to array financial data
in budget presentations. This classification approach emphasizes the
objects, rather than the results of government expenditure. Object
classes are used to report obligations
"...according to the nature of the services or articles
procured....Obligations are classified by the initial purpose
for which they are incurred, rather than for the end product or
service provided."\2
All budget classification schemes--organization, object, function,
project/activity, and program--provide information that is intended
to be useful to financial decision-making. Each approach is
concerned, to varying degrees, with control, management, and
planning. Historically, object classification is the second most
common scheme for presenting budgetary information, following only
organizational classifications, and is largely used for control
purposes.\3
Currently, in the federal budget process, object class data are
required for all expenditure accounts, except credit financing
accounts, and are unique in that they are the only budget
presentation based solely on obligations, rather than budget
authority or outlays. OMB provides detailed definitions for, and
instructions on recording obligations by object class in Circular No.
A-11, Preparation and Submission of Budget Estimates, and Circular
No. A-34, Instructions on Budget Execution. Table 1 displays the
object series and classes used within the federal budget process.
Table 1
Object Classification Structure
Object
class Standard title Examples of obligations
-------- -------------- ----------------------------------
Series 10 Personal
Services and Benefits
------------------------------------------------------------
11.0 Personnel Gross compensation for personal
compensation services rendered to the
government by federal civilian,
military, and nonfederal personnel
12.0 Personnel Benefits for currently employed
benefits federal civilian, military, and
certain nonfederal personnel
13.0 Benefits for Retirement benefits, severance pay
former and other benefits due to former
personnel employees or their survivors
Series 20 Contractual
Services and Supplies
------------------------------------------------------------
21.0 Travel and Transportation, subsistence and
transportation other expenses incident to
of persons authorized travel, paid either
directly by the government or by
reimbursing the traveler
22.0 Transportation Contractual obligations for, care
of things during, and other services
incident to the transport of
things
23.0 Rent, Charges for the possession and use
communications of land, structures, or equipment
, and owned by others, and for
utilities communication and utility services
24.0 Printing and Charges for contractual printing
reproduction and reproduction, and related
composition and binding expenses
25.0 Consulting and Contractual obligations for
other services consulting (advisory and
assistance) and other services;
purchase of goods and services
from other federal agencies and
accounts; operations of
government-owned, contractor-
operated facilities; research and
development contracts
26.0 Supplies and Charges for consumable commodities
materials
Series 30 Acquisition of
Capital Assets
------------------------------------------------------------
31.0 Equipment Charges for the purchase of
personal property expected to have
a period of service of a year or
more (e.g., furniture, tools and
instruments, machinery, data
processing and telecommunications
equipment, and armaments)
32.0 Land and Charges for purchase of land,
structures buildings and other structures,
and nonstructural improvements;
also includes payments from credit
liquidating accounts which result
in the acquisition of a physical
asset rather than a loan asset
33.0 Investments Obligations for the purchase of
and loans stocks, bonds, debentures, and
other securities; payments from
credit liquidating accounts
resulting in the government
acquiring title to a note rather
than physical assets
Series 40 Grants and
Fixed Charges
------------------------------------------------------------
41.0 Grants, Cash payments to foreign
subsidies, and countries, states, other political
contributions jurisdictions, corporations,
associations and individuals;
credit program subsidies; taxes
and payments in lieu of taxes
42.0 Insurance Benefit payments from social
claims and insurance and retirement trust
indemnities funds; payments for losses,
claims, and judgments; payments
from credit liquidating accounts
where no asset is received
43.0 Interest and Payments to creditors for the use
dividends of moneys loaned, deposited,
overpaid, or otherwise made
available and distribution of
earnings to owners of trust or
other funds
44.0 Refunds Payments to refund amounts
previously received by the
government to correct computation
errors, erroneous billings, or
other factors
Series 90 Other Charges
------------------------------------------------------------
91.0 Unvouchered Charges that may be incurred
lawfully for confidential
purposes, not subject to detailed
vouchering or reporting
92.0 Undistributed Charges that can't be distributed
to above classes, including
obligations relating to transfers
between federal and trust funds
resulting from appropriation or
general transfer authority
93.0 Limitations on Obligations made by revolving and
expenses trust funds which have annual
limitations on administrative or
nonadministrative expenses
------------------------------------------------------------
Source: OMB Circular No. A-11, Preparation and Submission of Budget
Estimates
Despite the apparent precision of the object classification
structure, object class data can be easily misunderstood. Problems
occur when assumptions are made about the nature and extent of
results achieved based on a particular pattern of object class
obligations. Because object classes group obligations according to
the "articles procured...rather than...the...service provided," any
conclusion about end results can be misleading. For example,
recorded equipment obligations (object class 31) do not necessarily
represent total equipment purchases within a budget account; an
agency could obtain similar items as "contractor-furnished equipment"
under an existing contract and properly record the obligation against
object class 25. Similarly, contractual obligations (object class
25) for consulting services may not capture the full extent of expert
consultant services within an account. Agencies could also obtain an
expert consultant through a term appointment, with the obligation
properly recorded as personnel compensation (object class 11), or
through a grant, with the consultant subsequently hired by the
grantee (object class 41). Thus, using object class data to draw
conclusions about the results achieved can be problematic.
--------------------
\2 U. S. Office of Management and Budget, Preparation and
Submission of Budget Estimates, Circular A-11, August 4, 1993
(revised), Section 35.1, p. 125.
\3 Lee, Robert D., and Ronald W. Johnson, Public Budgeting Systems
(Baltimore, Md: University Park Press, 1973), pp. 238-248.
HISTORY AND DEVELOPMENT OF
OBJECT CLASSES
------------------------------------------------------------ Letter :3
The object-of-expenditure perspective can be traced to the
development of the accounting discipline, with its insistence on
vouchers detailing the item purchased. In this country, the concept
of a budget developed in local governments from this initial emphasis
on the approval of vouchers. Budgets were intended to be financial
and accounting devices, in which detailed estimates of the items
needed to operate a governmental unit became the focus for both
review and disbursement.\4 The principal objective of the budget was
to "promote 'accountability' by preventing public funds from being
stolen, used for unauthorized purposes, or spent at uncontrolled
rates."\5
At the national level--notwithstanding the control orientation of the
constitutional requirement that "no money shall be drawn from the
Treasury but in consequence of appropriations made by law"\6 -- the
earliest federal appropriation acts did not emphasize objects of
expenditure. For example, the general appropriation act of 1789 was
about 150 words in length and provided only four broad
authorizations.\7 In fact, the lack of specificity was the most
notable characteristic of early appropriation acts and laid the
foundation for a long-standing debate over the proper balance between
legislative control and executive flexibility.\8
During the federal government's first century, a variety of laws were
enacted to better define the Congress' exclusive "power of the
purse." Generally, these laws were reactions to real or perceived
abuses by the executive branch and were intended to "restore
executive respect for...appropriation laws."\9 Some of the most
notable examples include:
the requirement for specific appropriations, 31 U.S.C. 1301(a),
originally passed in 1809, which stated that appropriations
shall be applied only to the objects for which the
appropriations were made;
the prohibition of transfers between accounts, 31 U.S.C. 1532,
originally passed in 1868, which ended commingling of current
appropriations and diverting unexpended balances to different
purposes;
the cancellation of unexpended balances, 31 U.S.C. 1551,
originally passed in 1874, which specified time periods after
which unexpended balances were "covered into the Treasury"
(i.e., lapsed); and, perhaps most importantly,
the prohibition of "coercive deficiencies," 31 U.S.C. 1341,
originally passed in 1870 and strengthened via amendments in
1905 and 1906, which banned spending or commitments to spend in
advance or in excess of appropriations.\10
This first century of appropriation law dealt not only with broad
questions of authority but also with more specific and basic
questions of control. "Distrustful of the administration, (the
Congress) sought to leave as little as possible to executive
decision."\11 Object classifications, so well suited to a control
perspective, became the predominant approach to provide and define
budgetary authority. Appropriation laws reflected greater and
greater detail to ensure that the executive branch did not spend
needlessly to achieve defined purposes.\12
The first comprehensive argument against object-of-expenditure
appropriations came in 1912 from President William Howard Taft's
Commission on Economy and Efficiency. The Commission argued that the
Congress
"...has not only assumed to settle questions of policy, but also
through...minuteness of detail...has deprived the executive
branch...of the exercise of discretion....While the purpose has
been to prevent the misuse of power, the effect has been to
relieve administrative officials of responsibility."\13
The Taft Commission opposed object-of-expenditure appropriations and
recommended a national budget process in which actual and estimated
expenditures would be supported by "the greatest detail in showing
what is the actual or prospective cost of things bought or to be
bought," but that "none of this class of items will appear in the
appropriations."\14
During the 1920s, two major pieces of legislation, when coupled with
the earlier reforms which had helped to curb administrative abuses,
allowed the Congress to begin to move away from object-of-expenditure
appropriations. First, the Budget and Accounting Act of 1921--the
direct if somewhat belated result of the Taft Commission and commonly
considered the genesis of federal budgeting--required that the
President prepare and submit a budget covering the executive branch
and independent agencies. This law also
provided the statutory basis for "lump-sum
appropriations...accompanied by statements showing, in such
detail and form as may be necessary to inform Congress, the
manner of expenditure of such appropriations;"
created the Bureau of the Budget with the "authority to assemble,
correlate, revise, reduce or increase the estimates of the
several departments;" and
created the General Accounting Office by consolidating the auditing
and settlement functions of several Treasury Department
offices.\15
Second, the Classification Act of 1923 provided the first systematic
personnel classification scheme for the federal government.\16 This
act required that positions be classified and graded according to
their duties and responsibilities, and that a standard pay schedule
be established for each class and grade, regardless of department.
Through this legislation, the Congress eliminated the need to specify
individual positions and pay levels in separate appropriation acts.
The effect of these changes, during the 1930s and thereafter, was not
only to reduce detail in appropriation acts, but also, gradually, to
free appropriations from their focus on specific items of
expenditure. These reforms provided both "before-the-fact" control,
through centralized processes and standards, and "after-the-fact"
control, through independent reviews and audits of executive
expenditures. Thus, the need for the Congress to control executive
actions directly via object-of-expenditure appropriations--coupled
with the practical difficulty of doing so given the rapid growth of
the federal government during this period--was lessened.
This does not mean that object class data disappeared with
object-of-expenditure appropriations.\17 Although appropriations
began to reflect an organizational, functional, and project/activity
perspective, object class data were retained as subsidiary schedules
in budget presentations, providing the Congress with comparative
information on the "means" of public programs--the how, in addition
to the how much.\18
The Congress formally expressed its desire for "a budget based on
functions, activities and projects," rather than objects of
expenditure, with the passage of the Budget and Accounting Procedures
Act on September 12, 1950.\19
This act, the first substantive revision of the 1921 Budget and
Accounting Act, was intended to implement the budgetary
recommendations of the 1949 Hoover Commission, including specifically
the recommendation to enact "performance budgets." The Commission
believed that performance budgets "...would focus attention upon the
general character and relative importance of the work to be done, or
upon the service to be rendered, rather than upon the things to be
acquired... (which) are, after all, only the means to an end."\20
Commenting on the intent of this legislation, the Chairman of the
Senate Committee on Expenditures in the Executive Departments said
that
"The performance budget is essential to sound congressional
action on appropriation requests....This does not mean that
Congress should not examine carefully how much personal
services, supplies, and equipment are needed, but emphasizes
that Congress wants to know what work or service is to be
accomplished and what that work or service will cost."\21
During consideration of this legislation, members of the House
Appropriations Committee proposed an amendment specifically designed
to ensure continued access to object-of-expenditure information,
which they believed was necessary for review and oversight of budget
requests. This amendment was enacted as Section 102(c) of the act
and is codified at 31 U.S.C. 1104. In defining the President's
authority to "prepare budgets of the United States Government," the
law states:
"The President shall include with the budget and proposed
appropriations information on personnel and other objects of
expenditure in the way that information was included in the
budget for fiscal year 1950."\22
Thus, the 1950 Budget and Accounting Procedures Act not only
expressed the Congress' intent that, "The Budget shall set forth in
such form and detail as the President may determine...the functions
and activities of the Government"--in the idiom of the time, a
"performance budget"--but also formally enacted the requirement that
object-of-expenditure information be included in "the budget and
proposed appropriations."
Although this law has remained unchanged since 1950, the Congress
recently has reaffirmed its commitment to performance-based oversight
of the executive branch. In the Chief Financial Officers Act of 1990
and the Government Performance and Results Act of 1993, the Congress
has provided a legislative foundation for developing reliable cost
information and performance data. The former has already achieved
improvements in the accuracy and utility of financial data, while the
latter will use a building-block approach and pilot projects to
establish links between budgeted levels and performance. The
implication of these initiatives on the need for and use of
object-based information within the federal budget process remains an
open question.
--------------------
\4 Emmerich, Herbert and Joseph E. McLean, "Symposium on Budget
Theory," in Government Budgeting: Theory, Process, Politics, ed.
Albert C. Hyde and Jay M. Shafritz (Oak Park, Il.: Moore
Publishing Company, 1978), pp. 33-35; and Alan Walter Steiss, Public
Budgeting and Management (Lexington, Ma.: Lexington Books, 1972), p.
150.
\5 Gross, Bertram M., "The New Systems Budgeting," in Government
Budgeting: Theory, Process, Politics, op. cit., p. 147.
\6 Article I, section 9, clause 7, typically referred to as the
Appropriations Clause.
\7 1 Stat. 95.
\8 For discussions of the history of line item and lump sum budgets,
see Wilmerding, Lucius, Jr., The Spending Power: A History of the
Efforts of Congress to Control Expenditures (New Haven, CT.: Yale
University Press, 1943), and Louis Fisher, Presidential Spending
Power (Princeton, NJ: Princeton University Press, 1975), pp. 59-74.
\9 Wilmerding, op. cit., p. 149.
\10 For discussions of the history and implications of these actions
see Wilmerding, op.cit., pp. 73-76, 118-131, and 144-148; and also
Principles of Appropriation Law - Volume I, (GAO/OGC-91-5, July 1991)
pp. 2-20ff, 4-2ff, and 5-57ff; and Volume II, (GAO/OGC-92-13,
December 1992), pp. 6-9ff.
\11 Wilmerding, op.cit., p. 149.
\12 An example of such detail is contained in the 1920 appropriations
act for the Department of Agriculture. Just within the Office of the
Secretary, 103 positions are specified--including eight different pay
grades for law clerks, 33 messenger boys, and "one tinner's helper."
(41 Stat. 235).
\13 Commission on Economy and Efficiency, The Need for a National
Budget, U.S. House of Representatives, 62d Congress, 2d session,
Document No. 854 (Washington, DC, 1912), p.72.
\14 Ibid., p.211-212. This call for change may have provoked the
first statutory requirement for object of expenditure information
within budget submissions. The 1915 appropriation for the "civil
expenses of the Government" (38 Stat. 680, August 1, 1914)--the
forerunner to today's Treasury, Postal Service, and General
Government appropriations acts--contained the original general
provision which required statements of estimated and actual
expenditures "for each other object or class of expenditure" within
any general or lump sum appropriation request.
\15 42 Stat. 20.
\16 42 Stat. 1488.
\17 In fact, the control focus merely shifted. During the 1920s and
1930s, the Bureau of the Budget developed elaborate review processes
based on object-of-expenditure data to control (i.e., reduce) agency
budget requests. See, for example, Allen Schick, "The Road to PBB:
The Stages of Budget Reform," Public Administration Review (December,
1966).
\18 For additional discussion on the use of object class data in
congressional budget and oversight processes, see Schick, Allen,
Budget Innovation in the States, (Washington, DC: The Brookings
Institution, 1971), pp. 180-185; and Silverman, Eli B., "Public
Budgeting and Public Administration: Enter the Legislature," in
Government Budgeting: Theory, Process, Politics, op. cit., pp.
340-342.
\19 64 Stat. 833.
\20 Commission on Organization of the Executive Branch of the
Government, Budgeting and Accounting, February, 1949, p. 8.
\21 Statement by Senator John L. McClellan, 64 Cong. Rec. 12245,
August 9, 1950.
\22 31 U.S.C. 1104(b).
OBJECT CLASS EXPENDITURE TRENDS
------------------------------------------------------------ Letter :4
Included as appendixes to this letter are a variety of trend analyses
based on object class data. After discussions with your office, we
focused on two questions.
Which object classes are growing, both in real terms and also as a
share of total federal obligations?
Which departments and agencies, and which budget accounts, are
responsible for the majority of fiscal year 1993 obligations
within each object class?
Since fiscal year 1971, all object series, but not all object
classes, have shown real growth. Appendix II provides information on
the average annual growth rates and changing relative shares for
gross obligations within object series and classes.
As expected, object series 40 obligations, covering interest costs
and "transfer payments," have steadily grown as a share of total
federal obligations and at nearly twice (5.05 percent) the rate
of growth for the U.S. economy, as measured by the GDP (2.58
percent). All object classes within series 40, including
obligations for grants, insurance, interest and refunds, have
shown comparably high growth rates.
For object series 10, 20, and 30, representing what could be
considered the federal government's "operating expenses,"
overall real growth was less than half (1.09 percent) the rate
of increase in U.S. GDP (2.58 percent). Specifically,
obligations for personal services and benefits grew at an
average annual rate of 1.25 percent; contractual services and
supplies, 1.24 percent; and acquisition of capital assets, only
0.41 percent. Within these series, several object classes
experienced very low or even negative real growth during this
period, including personnel compensation (0.35 percent), travel
and transportation of persons (0.14 percent), transportation of
things (-1.55 percent), printing and reproduction (0.32
percent), supplies and materials (-2.21 percent), land and
structures (0.66 percent), and investments and loans (-1.86
percent).
Appendix III provides detail on those budget accounts, by object
class and major department, which obligated $100 million or more in
fiscal year 1993. Although this threshold might appear to be
restrictive, it allowed identification of budget accounts which
collectively were responsible for 90 percent or more of gross
obligations in all object classes except three: rent,
communications, and utilities (79 percent); travel and transportation
of persons (62 percent); and printing and reproduction (43 percent).
REDUCING ADMINISTRATIVE
EXPENSES THROUGH OBJECT CLASS
LIMITATIONS
------------------------------------------------------------ Letter :5
In 1993, the administration used, and some members of the Congress
proposed using, object class data as a means to reduce federal
administrative costs. In Executive Order 12837, the administration
specified a subset of object class data as a means to determine an
"administrative expense base" for each department and agency, which
was then subject to required percentage reductions. In several bills
introduced in the last session of the Congress, specific object
classes were defined as "administrative" or "overhead" expenses and
targeted for reductions.\23
These initiatives raise various issues, including the following.
Using object classifications as a proxy for administrative expenses
poses serious definitional problems. Object class data only
address the things bought, not the reasons for the expenditures.
Thus, travel costs may be incurred for training sessions or
field studies by nuclear facility inspectors; contractors may be
employed for janitorial services or to operate a tracking
facility for manned space missions; and equipment purchased
might include postage machines or battleships. In any practical
sense, distinguishing mission from overhead costs through object
classifications is highly problematic.\24
Both the Executive Order and the congressional proposals specified
a subset of object classes which, at least in recent years, have
shown low growth and represent a declining share of total
federal obligations. As described in appendix IV, if the
affected object classes are reconstructed using fiscal year 1976
obligations as a base year, each proposal shows, subject to
certain data limitations, a low, and in one case negative,
average annual growth rate. Also, as shown in appendix II,
because the targeted object classes account for a declining
share of total federal obligations, the effect of any reduction
on total spending is minimized.
Lastly, there are uncertainties associated with using object class
obligation limits to achieve net outlay effects. As discussed
above, controlling obligations in a specific object class does
not necessarily prevent obligations being recorded against a
different object class to achieve essentially the same result.
Also, as discussed in appendix I, object classes present gross
obligations--that is, the separate obligations made by each
appropriation account, including the "reobligation" of amounts
received as reimbursements from other federal agencies.
Although the Executive Order and one of the congressional
proposals attempted to control for this "double-counting," the
difficulty of translating gross obligation limitations into
lower net outlays remains.
--------------------
\23 S. 1004, introduced by Senator Brown, "to limit amounts expended
by certain government entities for overhead expenses;" and S. 1524,
introduced by Senator Hutchison, and H.R. 3250, introduced by
Representative Lamar Smith, "to reduce administrative expenses."
\24 For a discussion of this and other definitional questions, see
Budget Issues: Assessing Executive Order 12837 on Reducing
Administrative Expenses (GAO/AIMD-94-15, November 17, 1993).
---------------------------------------------------------- Letter :5.1
We are sending copies of this report to the Chairman, Senate
Committee on Budget, the Chairman and Ranking Minority Member of the
House Committee on the Budget, and to other interested Members of the
Congress. We will also make copies available to others upon request.
If you have any questions, I can be reached at (202)512-9573. Major
contributors to this report are listed in appendix V.
Sincerely yours,
Paul L. Posner
Director, Budget Issues
SCOPE AND METHODOLOGY
=========================================================== Appendix I
Information on the historical development and use of object
classifications was developed primarily through a literature search.
For trend and budget account information presented in the appendixes
to this report, we obtained automated data from OMB.\1
We accumulated these data at the budget account level beginning with
the fiscal year 1973 budget submission, containing fiscal year 1971
actual object class obligation data. We then aggregated these data
into an object class trendfile. Although we did not verify these
data at the individual budget account level, we summarized and
reconciled total obligations within the trendfile--by fiscal year and
by object class--to published sources.
It is important to note that object class data reflect reported gross
federal obligations. For each budget account, departments and
agencies report total obligations, including obligations made to
other departments and agencies, which are then "reobligated" by the
receiving account. For example, one agency may obligate funds to
another to obtain specific services (object class 25); the receiving
agency, in providing the services, may reobligate those funds for
salaries and equipment (object classes 11 and 31). From a net
federal outlays perspective, this "double-counting" is eliminated by
recording intragovernmental transactions as offsets or deductions to
outlays. However, from an object-of-expense perspective, recording
gross obligations more accurately reflects the types of objects
bought by each budget account and, by extension, the federal
government. In fact, from the perspective of identifying the objects
bought by government, "net" object class obligations would be both
inappropriate and incomplete.
For appendix II, we extracted from the trendfile actual year
obligations by account and summarized by object series and class.
These data were converted to constant dollars using the GDP implicit
deflator reported in the OMB Historical Tables. Although actual
inflation experienced by specific object classes may vary from that
calculated using the GDP deflator, the absence of relevant deflators
for each object class necessitated use of this general deflator. A
general deflator does indicate how much spending has increased--in
terms of dollars of a given year--but not necessarily the amount of
goods and services bought or obtained. Average annual growth rates
were calculated for each object series and class.
For appendix III, we extracted from the trendfile actual fiscal year
1993 obligations by account and summarized by object class. To
determine the largest obligating accounts by object class, we used an
arbitrary threshold of $100 million. Any account with less than $100
million in obligations was excluded from the object class summary;
any account with more than $100 million in obligations was included
in the appropriate appendix III table. Object series 10, personal
services and benefits, was excluded from this process; by definition,
the largest obligating accounts are those supporting the largest
number of federal employees.
For appendix IV, we extracted from the trendfile the specific object
class data associated with each proposal to reduce federal
administrative costs. We deleted obligations from certain
departments and agencies excluded by each proposal and, where
possible, also deleted other types or classes of obligations which
the proposals excluded. However, as described in appendix IV, we
were not able to completely or reliably reconstruct the object class
base for any of the proposals over the entire trend period. Some of
the exclusions included in the specific proposals--such as those for
certain obligations for "foreign assistance," research and
development contracts, or "program-related" costs--could not be
extracted from the trendfile due to data limitations.
--------------------
\1 As part of their annual budget submission to OMB, departments and
agencies are required to report object class obligations. OMB
collects and processes this information through the MAX budget system
(formerly called the Budget Preparation System), which is used to
prepare the President's annual budget request.
FEDERAL GOVERNMENT OBLIGATIONS:
FISCAL YEARS 1971-1993
========================================================== Appendix II
Trends in gross federal obligations, as expected, mirror better known
trends in net federal outlays. Figure II.1 displays over the trend
period the shift in gross federal obligations toward object series
40--grants, insurance, interest, and refunds--and away from the other
object series--compensation and benefits, contractual services and
supplies, and capital acquisition. This shift toward "transfer
payments" and away from the "operating expenses" of the federal
government has been well documented. (See, for example, Budget
Policy: Prompt Action Necessary to Avert Long-Term Damage to the
Economy (GAO/OCG-92-2, June 5, 1992).) Figure II.1 also shows the
significant but transient effect of object series 90 (object class
92) obligations associated with the resolution of insolvent thrift
institutions between fiscal years 1990 and 1992.
Figure II.1: Share of
Obligations by Object Series:
Fiscal Years 1971-1993
(See figure in printed
edition.)
Although relative shares have clearly changed over this period, a
somewhat different perspective is presented by the average annual
growth rates for the separate series and classes, as shown in table
II.1.
Table II.1
Object Class Average Annual Growth
Rates: Fiscal Years 1971-1993
Real
growth
rate
Object (Percent
class Standard title )
-------- ---------------------------------------- --------
Series Personal Services and Benefits 1.25
10
11.0 Personnel compensation 0.35
12.0 Personnel benefits 4.29
13.0 Benefits for former personnel 2.98
Series Contractual Services and Supplies 1.24
20
21.0 Travel and transportation of persons 0.14
22.0 Transportation of things -1.55
23.0 Rent, communications and utilities 3.20
24.0 Printing and reproduction 0.32
25.0 Consulting and other services 2.98
26.0 Supplies and materials -2.21
Series Acquisition of Capital Assets 0.41
30
31.0 Equipment 1.71
32.0 Land and structures 0.66
33.0 Investments and loans -1.86
============================================================
Subtotal: "Operating Expenses" 1.09
(Object Series 10/20/30)
Series Grants and Fixed Charges 5.05
40
41.0 Grants, subsidies and contributions 4.46
42.0 Insurance claims and indemnities 4.67
43.0 Interest and dividends 6.62
44.0 Refunds 10.47
Series Other Charges 7.29
90
91.0 Unvouchered 2.02
92.0 Undistributed 10.90
============================================================
All Object Classes 3.28
U.S. Gross Domestic Product 2.58
------------------------------------------------------------
Source: OMB MAX budget system and the Economic Report of the
President
As shown in table II.1, all object series have shown some real growth
during this period, but object series 40 has experienced a
significantly higher growth rate over this period, 5.05 percent, than
the other object series. Real growth in object series 10, 20, and 30
has been a relatively modest 1.25 percent, 1.24 percent, and 0.41
percent, respectively. Overall, from 1971 through 1993, average
annual growth for these "operating expenses" of the federal
government has been 1.09 percent--less than one-half the growth rate
for the U.S. economy (2.58 percent), as measured by the GDP. Within
the separate object classes, the picture is equally varied, with some
"operating expenses" experiencing very low or even negative growth
rates (e.g., supplies and materials, investments and loans,
transportation of things, travel, printing, and personnel
compensation).
Figure II.2: Share of
Obligations for Object Series
40: Grants and Fixed Charges
(See figure in printed
edition.)
Figure II.2 displays the relative change in obligations for object
classes within series 40, with the most consistent and highest growth
associated with federal interest payments. However, as shown in
table II.1, all series 40 object classes have experienced growth
substantially greater than that for the U.S. economy in general.
(See also appendix III, tables III.10 through III.13, for a listing
of fiscal year 1993 budget accounts obligating $100 million or more
in series 40 object classes.)
Figure II.3: Share of
Obligations for Object Series
10: Personal Compensation and
Benefits
(See figure in printed
edition.)
Obligations for object series 10 have steadily fallen as a share of
total federal obligations during this period (figure II.1), but have
shown an overall growth rate of 1.25 percent (table II.1). Two
components of series 10, benefits for current and former personnel
(object classes 12 and 13), have principally accounted for this
growth--4.29 percent and 2.98 percent, respectively. As figure II.3
shows, personnel compensation obligations have fallen during this
period from 80 percent of series 10 obligations to about 66 percent.
Average annual growth for personnel compensation was only 0.35
percent during this period.
The change in relative shares within this object series is
attributable to several factors, but most notably the 1985 decision
to finance on a full accrual basis military retirement benefits and,
in 1986, civilian employee benefits for those hired after 1983. This
effectively increased agencies' current year obligations to the
employee retirement trust funds. The unusual trendline which occurs
between 1980 and 1981 is due to changing conventions concerning the
object class recording of payments to the civil service retirement
and disability fund.
Figure II.4: Share of
Obligations for Object Series
20: Contractual Services and
Supplies
(See figure in printed
edition.)
Some of the most significant changes in federal spending patterns
during this period have occurred in object series 20. The shift
toward increased use of contractors (object class 25), for such
activities as management and professional support services and for
analytical, evaluative, engineering, and technical services, reflects
both the changing role of the federal government and the need to meet
this change through other than direct federal employment. The
decline in obligations for supplies and materials is also related, as
more of these needs are fulfilled under contracts.
As shown in table II.1, other object classes within this series show
negative or very low average growth rates, with the exception of
object class 23. Obligations within this object class are spread
across many accounts and growth reflects both general increases in
rental and utility costs but also the impact of modern communications
capabilities and requirements.
(See also appendix III, tables III.1 through III.6, for a listing of
fiscal year 1993 budget accounts obligating $100 million or more in
series 20 object classes.)
Figure II.5: Share of
Obligations for Object Series
30: Acquisition of Capital
Assets
(See figure in printed
edition.)
Object series 30 obligations show highly varying patterns over this
period. Obligations for the purchase of land, buildings, and other
structures have been relatively constant, with an average annual
growth rate of only 0.66 percent (table II.1). However, equipment
obligations by the Department of Defense (DOD) decreased following
the Vietnam War, then sharply increased from fiscal years 1981
through 1990, before falling off again. Non-DOD equipment
obligations were rather stable during most of this period, with the
increase in fiscal year 1991 and thereafter due to higher obligations
by the foreign military sales trust fund. Overall, equipment
acquisition has shown an average annual growth rate of 1.71 percent
during this period, or about two-thirds the rate of increase in the
gross domestic product.
Since the mid-1970s, object class 33 obligations for stocks, bonds,
and other securities steadily fell, both as a share of object series
30 obligations and in real terms (-1.86 percent). The upturn in
fiscal year 1993 obligations for these investments and loans was due
to (1) an increase of nearly $10 billion in the U.S. quota reserve
with the International Monetary Fund, but which resulted in no net
budget outlays, and (2) a $3 billion increase over fiscal year 1992
in loan obligations from the Commodity Credit Corporation Fund.
(See also appendix III, tables III.7 through III.9, for a listing of
fiscal year 1993 budget accounts obligating $100 million or more in
series 30 object classes.)
FISCAL YEAR 1993 BUDGET ACCOUNTS
OBLIGATING $100 MILLION OR MORE IN
SPECIFIC OBJECT CLASSES
========================================================= Appendix III
In this appendix, we present, by department and agency and by object
class, those budget accounts reporting actual fiscal year 1993 gross
obligations of $100 million or more. This appendix was developed to
give some indication of which accounts were principally responsible
for federal spending within each object class in that fiscal year.
The $100 million threshold was arbitrarily selected to limit the
number of accounts included in this appendix. However, it proved not
to be restrictive with respect to identifying the "drivers" of each
object class. As shown at the end of each table, the selected
accounts were collectively responsible for 90 percent or more of the
obligations within each object class in all cases except three:
object class 23, rent, communications and utilities (table III.3, 79
percent); object class 21, travel and transportation of persons
(table III.1, 62 percent); and object class 26, printing and
reproduction (table III.6, 43 percent).
A separate table is presented for each class except object series 10,
personal services and benefits. Those object classes were excluded
because, by definition, the largest obligating accounts are those
supporting the largest number of employees. For all other classes,
each appendix table lists the selected budget accounts in the order
in which they appear in the president's budget submission. At the
end of each table, we summarize the amount of obligations included in
the table, the total fiscal year 1993 obligations for the object
class, and the percent of total obligations represented by the
accounts included in the table.
Table III.1
Object Class 21: Travel and
Transportation of Persons
(Dollars in thousands)
Bureau/Agency/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of Defense--Military
------------------------------------------------------------
Military Personnel Military personnel, $309,532
Air Force
Military Personnel Military personnel, 359,572
Army
Military Personnel Military personnel, 180,535
Navy
Military Personnel National Guard 142,748
personnel, Army
Military Personnel Reserve personnel, 132,495
Army
Military Personnel Reserve personnel, 130,763
Navy
Operation and Defense health program 132,380
Maintenance
Operation and Operation and 545,925
Maintenance maintenance, Air
Force
Operation and Operation and 792,161
Maintenance maintenance, Army
Operation and Operation and 347,498
Maintenance maintenance,
Defensewide
Operation and Operation and 374,828
Maintenance maintenance, Navy
Research, Development, Research, development, 144,600
Test, and Evaluation test, and evaluation,
Air Force
Research, Development, Research, development, 106,887
Test, and Evaluation test, and evaluation,
Army
Revolving and Defense business 579,796
Management Funds operations fund
============================================================
Total 4,279,720
Department of Transportation
------------------------------------------------------------
Federal Aviation Operations 106,090
Administration
Department of Veterans Affairs
------------------------------------------------------------
Veterans Health Medical care 142,584
Administration
Other Independent Agencies
------------------------------------------------------------
Postal Service Postal Service fund 129,626
============================================================
Subtotal: Obligations 4,658,020
listed in table III.1
============================================================
Total fiscal year 1993 $7,473,638
obligations, object
class 21, all
accounts
Percent of total 62.3
fiscal year 1993
object class 21
obligations
------------------------------------------------------------
Source: OMB MAX budget system
Table III.2
Object Class 22: Transportation of
Things
(Dollars in thousands)
Bureau/Agency/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of Agriculture
------------------------------------------------------------
Farm Service Agency Commodity Credit $873,812
Corporation fund
Department of Defense--Military
------------------------------------------------------------
Military Personnel Military personnel, 578,104
Air Force
Military Personnel Military personnel, 785,140
Army
Military Personnel Military personnel, 112,963
Marine Corps
Military Personnel Military personnel, 408,841
Navy
Operation and Operation and 423,416
Maintenance maintenance, Air
Force
Operation and Operation and 763,958
Maintenance maintenance, Army
Operation and Operation and 376,510
Maintenance maintenance,
Defensewide
Operation and Operation and 290,221
Maintenance maintenance, Navy
Revolving and Defense business 1,136,727
Management Funds operations fund
Revolving and Navy management fund 598,772
Management Funds
============================================================
Total 5,474,652
Department of State
------------------------------------------------------------
Administration of Diplomatic and 112,215
Foreign Affairs consular programs
Other Independent Agencies
------------------------------------------------------------
Postal Service Postal Service fund 3,658,819
Tennessee Valley Tennessee Valley 121,294
Authority Authority fund
(Energy supply)
============================================================
Total 3,780,113
============================================================
Subtotal: Obligations 10,240,792
listed in table III.2
============================================================
Total fiscal year 1993 $11,193,879
obligations, object
class 22, all
accounts
Percent of total 91.5
fiscal year 1993
object class 22
obligations
------------------------------------------------------------
Source: OMB MAX budget system
Table III.3
Object Class 23: Rent, Communications,
and Utilities
(Dollars in thousands)
Bureau/Agency/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of Commerce
------------------------------------------------------------
National Oceanic and Operations, research, $109,461
Atmospheric and facilities
Administration
Department of Defense--Military
------------------------------------------------------------
Family Housing Family housing, Air 191,653
Force
Family Housing Family housing, Army 279,584
Family Housing Family housing, Navy 186,239
and Marine Corps
Operation and Defense health program 143,075
Maintenance
Operation and Operation and 1,084,197
Maintenance maintenance, Air
Force
Operation and Operation and 1,954,953
Maintenance maintenance, Army
Operation and Operation and 416,316
Maintenance maintenance,
Defensewide
Operation and Operation and 172,177
Maintenance maintenance, Marine
Corps
Operation and Operation and 914,507
Maintenance maintenance, Navy
Revolving and Defense business 2,286,726
Management Funds operations fund
============================================================
Total 7,629,427
Department of Energy
------------------------------------------------------------
Energy Programs Uranium supply and 400,471
enrichment activities
Department of Health and Human Services, Social Security
------------------------------------------------------------
Social Security Federal disability 532,820
insurance trust fund
Department of Justice
------------------------------------------------------------
Drug Enforcement Salaries and expenses 127,087
Administration
Federal Bureau of Salaries and expenses 224,863
Investigation (Defense-related
activities)
General Administration Working capital fund 288,384
Immigration and Salaries and expenses 126,230
Naturalization
Service
Legal Activities Salaries and expenses, 121,543
United States
Attorneys
============================================================
Total 888,107
Department of Labor
------------------------------------------------------------
Employment and State unemployment 144,373
Training insurance and
Administration employment service
operations
Department of State
------------------------------------------------------------
Administration of Acquisition and 168,604
Foreign Affairs maintenance of
buildings abroad
Administration of Diplomatic and 217,460
Foreign Affairs consular programs
============================================================
Total 386,064
Department of Transportation
------------------------------------------------------------
Coast Guard Operating expenses 154,873
(Defense-related
activities)
Federal Aviation Operations 431,713
Administration
Office of the Rental payments 133,470
Secretary
============================================================
Total 720,056
Department of Veterans Affairs
------------------------------------------------------------
Departmental General operating 161,342
Administration expenses
Veterans Health Medical care 467,459
Administration
============================================================
Total 628,801
Department of the Treasury
------------------------------------------------------------
Departmental Offices Working capital fund 108,751
Financial Management Salaries and expenses 134,386
Service
Internal Revenue Information systems 248,752
Service
Internal Revenue Processing tax returns 238,310
Service and assistance
Internal Revenue Tax law enforcement 370,637
Service
United States Customs Salaries and expenses 167,257
Service
============================================================
Total 1,268,093
Environmental Protection Agency
------------------------------------------------------------
Environmental Abatement, control, 130,622
Protection Agency and compliance
General Services Administration
------------------------------------------------------------
Real Property Federal buildings fund 2,257,198
Activities
National Aeronautics and Space Administration
------------------------------------------------------------
National Aeronautics Research and 174,367
and Space development (Space
Administration flight, research, and
supporting
activities)
Other Independent Agencies
------------------------------------------------------------
Postal Service Postal Service fund 1,138,337
Tennessee Valley Tennessee Valley 107,708
Authority Authority fund
(Energy supply)
United States United States 104,033
Enrichment Enrichment
Corporation Fund Corporation fund
United States Salaries and expenses 106,898
Information Agency
============================================================
Total 1,456,976
The Judiciary
------------------------------------------------------------
Courts of Appeals, Salaries and expenses 432,598
District Courts, and
other Judicial
Services
============================================================
Subtotal: Obligations 17,159,434
listed in table III.3
============================================================
Total fiscal year 1993 $21,638,950
obligations, object
class 23, all
accounts
Percent of total 79.3
fiscal year 1993
object class 23
obligations
------------------------------------------------------------
Source: OMB MAX budget system
Table III.4
Object Class 24: Printing and
Reproduction
(Dollars in thousands)
Bureau/Agency/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of Defense--Military
------------------------------------------------------------
Revolving and Defense business $222,961
Management Funds operations fund
Legislative Branch
------------------------------------------------------------
Government Printing Government Printing 537,696
Office Office revolving fund
============================================================
Subtotal: Obligations 760,657
listed in table III.4
============================================================
Total fiscal year 1993 $1,786,014
obligations, object
class 24, all
accounts
Percent of fiscal year 42.6
1993 object class 24
obligations
------------------------------------------------------------
Source: OMB MAX budget system
Table III.5
Object Class 25: Consulting and Other
Services
(Dollars in thousands)
Bureau/Agency/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of Agriculture
------------------------------------------------------------
Agricultural Research Agricultural Research $160,681
Service Service
Farm Service Agency Administrative and 254,790
operating expenses
Farm Service Agency Agricultural credit 227,097
insurance program
account
Farm Service Agency Commodity Credit 1,336,008
Corporation fund
Forest Service Forest and rangeland 114,911
protection
Forest Service National forest system 391,672
Natural Resources Watershed and flood 156,786
Conservation Service prevention operations
Rural Housing and Rural housing 401,637
Community Development insurance fund
Service program account
============================================================
Total 3,043,582
Department of Commerce
------------------------------------------------------------
National Oceanic and Operations, research 604,311
Atmospheric and facilities
Administration
Patent and Trademark Salaries and expenses 102,189
Office
============================================================
Total 706,500
Department of Defense--Civil
------------------------------------------------------------
Corps of Engineers-- Construction, general 607,430
Civil
Corps of Engineers-- Flood control and 236,533
Civil coastal emergencies
Corps of Engineers-- Flood control, 123,785
Civil Mississippi River and
tributaries
Corps of Engineers-- Harbor maintenance 446,434
Civil trust fund
Corps of Engineers-- Operation and 562,562
Civil maintenance, general
Corps of Engineers-- Revolving fund 2,256,779
Civil
Education Benefits Education benefits 182,358
fund
============================================================
Total 4,415,881
Department of Defense--Military
------------------------------------------------------------
Family Housing Family housing, Air 436,665
Force
Family Housing Family housing, Army 1,012,947
Family Housing Family housing, Navy 479,084
and Marine Corps
Military Construction Base realignment and 1,534,701
closure account
Military Construction Military construction, 766,745
Army
Operation and Defense health program 11,779,125
Maintenance
Operation and Defense reinvestment 247,786
Maintenance for economic growth
Operation and Humanitarian 147,170
Maintenance assistance
Operation and Operation and 10,261,406
Maintenance maintenance, Air
Force
Operation and Operation and 287,527
Maintenance maintenance, Air
Force Reserve
Operation and Operation and 603,497
Maintenance maintenance, Air
National Guard
Operation and Operation and 9,944,770
Maintenance maintenance, Army
Operation and Operation and 460,053
Maintenance maintenance, Army
National Guard
Operation and Operation and 296,103
Maintenance maintenance, Army
Reserve
Operation and Operation and 4,125,321
Maintenance maintenance,
Defensewide
Operation and Operation and 774,334
Maintenance maintenance, Marine
Corps
Operation and Operation and 13,766,717
Maintenance maintenance, Navy
Operation and Operation and 334,071
Maintenance maintenance, Navy
Reserve
Operation and Real property 1,552,046
Maintenance maintenance, Defense
Procurement Aircraft procurement, 917,186
Army
Procurement Aircraft procurement, 120,662
Navy
Procurement Chemical agents and 362,950
munitions
destruction, Army
Procurement Missile procurement, 654,390
Army
Procurement Other procurement, 1,050,454
Army
Procurement Other procurement, 241,405
Navy
Procurement Procurement of 450,077
ammunition, Army
Procurement Procurement of weapons 686,060
and tracked combat
vehicles, Army
Procurement Shipbuilding and 374,761
conversion, Navy
Procurement Weapons procurement, 121,625
Air Force
Procurement Weapons procurement, 233,401
Navy
Research, Development, Developmental test and 265,288
Test, and Evaluation evaluation, Defense
Research, Development, Research, development, 13,581,496
Test, and Evaluation test, and evaluation,
Air Force
Research, Development, Research, development, 5,570,287
Test, and Evaluation test, and evaluation,
Army
Research, Development, Research, development, 9,253,821
Test, and Evaluation test, and evaluation,
Defensewide
Research, Development, Research, development, 8,614,519
Test, and Evaluation test, and evaluation,
Navy
Revolving and Army conventional 302,345
Management Funds ammunition working
capital fund
Revolving and Defense business 19,454,017
Management Funds operations fund
Revolving and National defense 455,181
Management Funds sealift fund
============================================================
Total 121,519,993
Department of Education
------------------------------------------------------------
Departmental Program administration 127,331
Management
Office of Educational Education research, 123,178
Research and statistics, and
Improvement improvement
Office of Federal family 151,705
Postsecondary education loan
Education liquidating account
============================================================
Total 402,214
Department of Energy
------------------------------------------------------------
Atomic Energy Defense Defense environmental 3,876,042
Activities restoration and waste
management
Atomic Energy Defense Defense nuclear waste 100,000
Activities disposal
Atomic Energy Defense Materials support and 2,347,594
Activities other Defense
programs
Atomic Energy Defense Weapons activities 5,375,465
Activities (atomic energy
defense activities)
Departmental Departmental 180,707
Administration administration
Energy Programs Energy conservation 291,098
Energy Programs Energy supply, 2,532,997
research and
development
activities
Energy Programs Fossil energy research 366,212
and development
Energy Programs General science and 625,528
research activities
Energy Programs Naval petroleum and 234,130
oil shale reserves
Energy Programs Nuclear waste disposal 232,741
fund
Energy Programs SPR petroleum account 253,421
(Defense-related
activities)
Energy Programs Strategic petroleum 176,129
reserve (Defense-
related activities)
Energy Programs Uranium supply and 605,450
enrichment activities
Power Marketing Bonneville Power 2,786,119
Administration Administration fund
Power Marketing Construction, 236,508
Administration rehabilitation,
operation, and
maintenance, Western
Area Power
Administration
============================================================
Total 20,220,141
Department of Health and Human Services, except Social
Security
------------------------------------------------------------
Assistant Secretary Service, supply, and 244,748
for Health other funds
Centers for Disease Disease control, 214,198
Control and research, and
Prevention training
Food and Drug Salaries and expenses 133,347
Administration
Health Care Financing Program management 1,797,315
Administration
Health Resources and Health resources and 154,215
Services services
Administration
National Institutes of National Institutes of 1,901,028
Health Health
Office of the General departmental 120,320
Secretary management
Substance Abuse and Substance abuse and 144,424
Mental Health mental health
Services services
Administration
============================================================
Total 4,709,595
Department of Health and Human Services, Social Security
------------------------------------------------------------
Social Security Federal disability 1,413,164
insurance trust fund
Department of Housing and Urban Development
------------------------------------------------------------
Housing Programs FHA mutual mortgage 255,645
insurance program
account
Housing Programs General and special 187,000
risk program account
Management and Salaries and expenses, 119,216
Administration including transfer of
funds (community
development)
============================================================
Total 561,861
Department of Justice
------------------------------------------------------------
Drug Enforcement Salaries and expenses 208,561
Administration
Federal Bureau of Salaries and expenses 234,575
Investigation (Defense-related
activities)
Federal Prison System Buildings and 428,185
facilities
Federal Prison System Salaries and expenses 274,397
Immigration and Immigration 299,795
Naturalization examinations fee
Service
Immigration and Immigration user fee 227,101
Naturalization
Service
Immigration and Salaries and expenses 258,971
Naturalization
Service
Interagency Law Organized crime drug 385,204
Enforcement enforcement
Legal Activities Assets forfeiture fund 470,474
Legal Activities Salaries and expenses, 112,124
general legal
activities
Legal Activities Support of United 268,653
States prisoners
Radiation Exposure Payment to radiation 170,750
Compensation exposure compensation
fund
============================================================
Total 3,338,790
Department of Labor
------------------------------------------------------------
Bureau of Labor Salaries and expenses 103,484
Statistics
Employment and Unemployment trust 171,644
Training fund (Training and
Administration employment)
============================================================
Total 275,128
Department of State
------------------------------------------------------------
Administration of Acquisition and 253,441
Foreign Affairs maintenance of
buildings abroad
Administration of Diplomatic and 705,626
Foreign Affairs consular programs
============================================================
Total 959,067
Department of the Interior
------------------------------------------------------------
Bureau of Indian Operation of Indian 554,826
Affairs programs
(conservation and
land management)
Bureau of Land Management of public 171,984
Management lands and resources
Bureau of Reclamation Lower Colorado River 112,184
Basin development
fund
Bureau of Reclamation Operation and 134,857
maintenance
Geological Survey Surveys, 123,323
investigations, and
research
National Park Service Construction 198,895
National Park Service Operation of the 154,794
national park system
============================================================
Total 1,450,863
Department of Treasury
------------------------------------------------------------
Bureau of the Public Administering the 168,563
Debt public debt
Internal Revenue Information systems 357,711
Service
Internal Revenue Tax law enforcement 112,838
Service
United States Customs Salaries and expenses 232,946
Service
============================================================
Total 872,058
Department of Transportation
------------------------------------------------------------
Coast Guard Operating expenses 543,113
(Defense-related
activities)
Federal Aviation Facilities and 1,348,055
Administration equipment (airport
and airway trust
fund)
Federal Aviation Operations 438,023
Administration
Federal Aviation Research, engineering 143,553
Administration and development
(airport and airway
trust fund)
Federal Highway Federal-aid highways 304,901
Administration
Federal Transit Trust fund share of 1,134,150
Administration expenses
Maritime Ready reserve force 337,353
Administration
Maritime Vessel operations 130,076
Administration revolving fund
Research and Special Working capital fund, 166,915
Programs Volpe National
Administration Transportation
Systems Center
============================================================
Total 4,546,139
Department of Veterans Affairs
------------------------------------------------------------
Veterans Health Medical care 1,605,766
Administration
Funds Appropriated to the President
------------------------------------------------------------
Agency for Functional development 264,864
International assistance program
Development
International Assistance for the new 186,569
Peacekeeping, independent States of
Regional Security and the former Soviet
Democracy Programs Union
International Assistance to Central 102,369
Peacekeeping, and Eastern Europe
Regional Security and and other
Democracy Programs
Military Sales Foreign military sales 3,082,167
Programs trust fund
============================================================
Total 3,635,969
General Services Administration
------------------------------------------------------------
Information Resources Information technology 1,070,827
Management Service fund
Personal Property General supply fund 146,926
Activities
Real Property Federal buildings fund 1,884,710
Activities
============================================================
Total 3,102,463
Legislative Branch
------------------------------------------------------------
House of Salaries and expenses 670,127
Representatives
Senate Senators' official 193,754
personnel and office
expense account
============================================================
Total 863,881
National Aeronautics and Space Administration
------------------------------------------------------------
National Aeronautics Research and 6,822,391
and Space development (Space
Administration flight, research, and
supporting
activities)
National Aeronautics Space flight, control, 5,001,073
and Space and data
Administration communications
============================================================
Total 11,823,464
Office of Personnel Management
------------------------------------------------------------
Office of Personnel Employees health 14,546,364
Management benefits fund
Office of Personnel Employees life 1,308,958
Management insurance fund
============================================================
Total 15,855,322
Other Independent Agencies
------------------------------------------------------------
Federal Emergency Disaster relief 508,454
Management Agency
Federal Emergency Emergency management 137,919
Management Agency planning and
assistance (Defense-
related activities)
Federal Emergency National flood 279,646
Management Agency insurance fund
National Science Research and related 246,603
Foundation activities (Defense-
related activities)
Nuclear Regulatory Salaries and expenses 212,527
Commission
Postal Service Postal Service fund 1,091,716
Resolution Trust RTC revolving fund 908,169
Corporation
Tennessee Valley Tennessee Valley 1,649,662
Authority Authority fund
(Energy supply)
United States United States 460,706
Enrichment Enrichment
Corporation Fund Corporation fund
United States Salaries and expenses 100,106
Information Agency
============================================================
Total 5,595,508
Small Business Administration
------------------------------------------------------------
Small Business Business loan program 116,965
Administration account
Small Business Disaster loan program 168,000
Administration account
============================================================
Total 284,965
The Judiciary
------------------------------------------------------------
Courts of Appeals, Defender services 136,086
District Courts, and
Other Judicial
Services
Courts of Appeals, Salaries and expenses 173,386
District Courts, and
Other Judicial
Services
============================================================
Total 309,472
============================================================
Subtotal: Obligations 213,494,797
listed in table III.5
============================================================
Total fiscal year 1993 $222,425,817
obligations, object
class 25, all
accounts
Percent of total 96.0
fiscal year 1993
object class 25
obligations
------------------------------------------------------------
Source: OMB MAX budget system
Table III.6
Object Class 26: Supplies and Materials
(Dollars in thousands)
Bureau/Agency/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of Agriculture
------------------------------------------------------------
Agricultural Marketing Funds for $505,808
Service strengthening
markets, income, and
supply (section 32)
Farm Service Agency Commodity Credit 2,378,534
Corporation fund
Food and Consumer Emergency food 120,000
Service assistance program
Food and Consumer State child nutrition 228,209
Service programs
============================================================
Total 3,232,551
Department of Defense--Military
------------------------------------------------------------
Military Personnel National Guard 122,717
personnel, Army
Operation and Defense health program 1,310,306
Maintenance
Operation and Operation and 4,075,616
Maintenance maintenance, Air
Force
Operation and Operation and 293,231
Maintenance maintenance, Air
Force Reserve
Operation and Operation and 753,176
Maintenance maintenance, Air
National Guard
Operation and Operation and 3,746,116
Maintenance maintenance, Army
Operation and Operation and 696,238
Maintenance maintenance, Army
National Guard
Operation and Operation and 142,025
Maintenance maintenance, Army
Reserve
Operation and Operation and 405,960
Maintenance maintenance,
Defensewide
Operation and Operation and 713,268
Maintenance maintenance, Marine
Corps
Operation and Operation and 3,902,360
Maintenance maintenance, Navy
Operation and Operation and 254,451
Maintenance maintenance, Navy
Reserve
Procurement Aircraft procurement, 1,004,705
Navy
Procurement Missile procurement, 575,834
Army
Procurement Other procurement, 1,697,953
Navy
Procurement Procurement of 518,912
ammunition, Army
Procurement Procurement of weapons 126,429
and tracked combat
vehicles, Army
Procurement Procurement, Marine 250,000
Corps
Procurement Weapons procurement, 1,388,586
Navy
Research, Development, Research, development, 230,400
Test, and Evaluation test, and evaluation,
Air Force
Research, Development, Research, development, 211,595
Test, and Evaluation test, and evaluation,
Army
Revolving and Army conventional 1,370,397
Management Funds ammunition working
capital fund
Revolving and Defense business 15,759,012
Management Funds operations fund
============================================================
Total 39,549,287
Department of Health and Human Services, except Social
Security
------------------------------------------------------------
Assistant Secretary Service, supply, and 130,924
for Health other funds
Centers for Disease Disease control, 204,095
Control and research, and
Prevention training
Indian Health Services Indian Health Services 110,539
National Institutes of National Institutes of 121,980
Health Health
============================================================
Total 567,538
Department of Justice
------------------------------------------------------------
Federal Prison System Federal Prison 227,552
Industries,
Incorporated
Federal Prison System Salaries and expenses 196,119
============================================================
Total 423,671
Department of Transportation
------------------------------------------------------------
Coast Guard Operating expenses 384,394
(Defense-related
activities)
Department of Veterans Affairs
------------------------------------------------------------
Departmental Supply fund 498,196
Administration
Veterans Health Canteen service 133,067
Administration revolving fund
Veterans Health Medical care 2,074,628
Administration
============================================================
Total 2,705,891
Department of the Treasury
------------------------------------------------------------
Department of the Bureau of Engraving 116,023
Treasury and Printing fund
United States Mint Numismatic public 311,491
enterprise fund
============================================================
Total 427,514
Funds Appropriated to the President
------------------------------------------------------------
Military Sales Foreign military sales 1,499,353
Programs trust fund
General Services Administration
------------------------------------------------------------
Personal Property General supply fund 1,997,309
Activities
National Aeronautics and Space Administration
------------------------------------------------------------
National Aeronautics Research and 185,363
and Space development (space
Administration flight, research, and
supporting
activities)
Other Independent Agencies
------------------------------------------------------------
Postal Service Postal Service fund 993,150
Tennessee Valley Tennessee Valley 1,543,434
Authority Authority fund
(energy supply)
United States United States 125,789
Enrichment Enrichment
Corporation Fund Corporation fund
============================================================
Total 2,662,373
============================================================
Subtotal: Obligations 53,635,244
listed in table III.6
============================================================
Total fiscal year 1993 $57,144,073
obligations, object
class 26, all
accounts
Percent of total 93.9
fiscal year 1993
object class 26
obligations
------------------------------------------------------------
Source: OMB MAX budget system
Table III.7
Object Class 31: Equipment
(Dollars in thousands)
Bureau/Agency/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of Commerce
------------------------------------------------------------
National Oceanic and Operations, research, $109,855
Atmospheric and facilities
Administration
Department of Defense--Military
------------------------------------------------------------
Operation and Defense health program 350,525
Maintenance
Operation and Operation and 503,060
Maintenance maintenance, Air
Force
Operation and Operation and 266,581
Maintenance maintenance, Army
Operation and Operation and 168,255
Maintenance maintenance,
Defensewide
Operation and Operation and 1,701,562
Maintenance maintenance, Navy
Operation and Operation and 119,432
Maintenance maintenance, Navy
Reserve
Procurement Aircraft procurement, 9,609,440
Air Force
Procurement Aircraft procurement, 848,626
Army
Procurement Aircraft procurement, 4,935,226
Navy
Procurement Missile procurement, 356,328
Army
Procurement National guard and 2,146,605
reserve equipment
Procurement Other procurement, Air 8,430,922
Force
Procurement Other procurement, 2,198,545
Army
Procurement Other procurement, 3,419,713
Navy
Procurement Procurement of weapons 497,103
and tracked combat
vehicles, Army
Procurement Procurement, 2,474,738
Defensewide
Procurement Procurement, Marine 665,745
Corps
Procurement Shipbuilding and 8,112,493
conversion, Navy
Procurement Weapons procurement, 4,270,718
Air Force
Procurement Weapons procurement, 2,208,503
Navy
Research, Development, Research, development, 152,855
Test, and Evaluation test, and evaluation,
Army
Research, Development, Research, development, 245,624
Test, and Evaluation test, and evaluation,
Defensewide
Revolving and Defense business 1,104,467
Management Funds operations fund
Revolving and National defense 2,463,532
Management Funds sealift fund
============================================================
Total 57,250,598
Department of Energy
------------------------------------------------------------
Atomic Energy Defense Defense environmental 133,001
Activities restoration and waste
management
Atomic Energy Defense Materials support and 142,345
Activities other Defense
programs
Atomic Energy Defense Weapons activities 174,879
Activities (atomic energy
defense activities)
Energy Programs General science and 119,885
research activities
============================================================
Total 570,110
Department of Justice
------------------------------------------------------------
Federal Bureau of Salaries and expenses 286,842
Investigation (Defense-related
activities)
Department of the Treasury
------------------------------------------------------------
Internal Revenue Information systems 280,202
Service
Department of Transportation
------------------------------------------------------------
Coast Guard Acquisition, 130,788
construction, and
improvements
(Defense-related
activities)
Federal Aviation Facilities and 623,936
Administration equipment (airport
and airway trust
fund)
Maritime Ready reserve force 264,163
Administration
============================================================
Total 1,018,887
Department of Veterans Affairs
------------------------------------------------------------
Departmental Supply fund 183,513
Administration
Veterans Health Medical care 530,959
Administration
============================================================
Total 714,472
Funds Appropriated to the President
------------------------------------------------------------
Military Sales Foreign military sales 8,684,000
Programs trust fund
Military Sales Special defense 222,686
Programs acquisition fund
============================================================
Total 8,906,686
General Services Administration
------------------------------------------------------------
Personal Property General supply fund 370,756
Activities
National Aeronautics and Space Administration
------------------------------------------------------------
National Aeronautics Research and 182,876
and Space development (Space
Administration flight, research, and
supporting activities
Other Independent Agencies
------------------------------------------------------------
Postal Service Postal Service fund 795,942
Tennessee Valley Tennessee Valley 2,507,085
Authority Authority fund
(Energy supply)
============================================================
Total 3,303,027
============================================================
Subtotal: Obligations 72,994,311
listed in table III.7
============================================================
Total fiscal year 1993 $76,640,152
obligations, object
class 31, all
accounts
Percent of total 95.2
fiscal year 1993
object class 31
obligations
------------------------------------------------------------
Source: OMB MAX budget system
Table III.8
Object Class 32: Land and Structures
(Dollars in thousands)
Bureau/Agency/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of Defense--Civil
------------------------------------------------------------
Corps of Engineers-- Construction, general $508,695
Civil
Corps of Engineers-- Operation and 184,842
Civil maintenance, general
============================================================
Total 693,537
Department of Defense--Military
------------------------------------------------------------
Family Housing Family housing, Air 494,027
Force
Family Housing Family housing, Army 132,785
Family Housing Family housing, Navy 148,929
and Marine Corps
Military Construction Military construction, 1,010,450
Air Force
Military Construction Military construction, 169,809
Air National Guard
Military Construction Military construction, 1,429,282
Army
Military Construction Military construction, 193,914
Army National Guard
Military Construction Military construction, 442,133
Defensewide
Military Construction Military construction, 631,772
Navy
Military Construction North Atlantic Treaty 129,748
Organization
infrastructure
Operation and Operation and 152,575
Maintenance maintenance, Army
============================================================
Total 4,935,424
Department of Energy
------------------------------------------------------------
Atomic Energy Defense Defense environmental 539,978
Activities restoration and waste
management
Atomic Energy Defense Materials support and 121,793
Activities other Defense
programs
Atomic Energy Defense Weapons activities 204,263
Activities (atomic energy
defense activities)
Energy Programs Energy supply, R&D 305,836
activities
Energy Programs General science and 511,796
research activities
============================================================
Total 1,683,666
Department of Health and Human Services, except Social
Security
------------------------------------------------------------
Indian Health Services Indian health 113,845
facilities
Department of Housing and Urban Development
------------------------------------------------------------
Housing Programs FHA general and 669,301
special risk
insurance funds
liquidating account
Housing Programs FHA mutual mortgage 3,897,932
and cooperative
housing insurance
funds liquidating
account
============================================================
Total 4,567,233
Department of Justice
------------------------------------------------------------
Federal Bureau of Salaries and expenses 103,408
Investigation (Defense-related
activities)
Department of Transportation
------------------------------------------------------------
Federal Aviation Facilities and 276,156
Administration equipment (airport
and airway trust
fund)
Federal Highway Federal-aid highways 190,100
Administration
============================================================
Total 466,256
Department of Veterans Affairs
------------------------------------------------------------
Construction Construction, major 414,160
projects
Construction Construction, minor 130,674
projects
Veterans Health Medical care 211,138
Administration
============================================================
Total 755,972
Department of the Interior
------------------------------------------------------------
Bureau of Reclamation Construction program 104,724
General Services Administration
------------------------------------------------------------
Real Property Federal buildings fund 398,694
Activities
National Aeronautics and Space Administration
------------------------------------------------------------
National Aeronautics Construction of 374,219
and Space facilities (space
Administration flight, research, and
supporting
activities)
Other Independent Agencies
------------------------------------------------------------
Postal Service Postal Service fund 378,111
============================================================
Subtotal: Obligations 14,575,089
listed in table III.8
============================================================
Total fiscal year 1993 $16,126,465
obligations, object
class 32, all
accounts
Percent of total 90.4
fiscal year 1993
object class 32
obligations
------------------------------------------------------------
Source: OMB MAX budget system
Table III.9
Object Class 33: Investments and Loans
(Dollars in thousands)
Bureau/Agency/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of Agriculture
------------------------------------------------------------
Farm Service Agency Commodity Credit $9,089,941
Corporation fund
Farm Service Agency Commodity Credit 793,391
Corporation
guaranteed loans
liquidating account
Rural Utilities Rural Telephone Bank 177,395
Service liquidating account
============================================================
Total 10,060,727
Department of Housing and Urban Development
------------------------------------------------------------
Government National Guarantees of 651,062
Mortgage Association mortgage-backed
securities
liquidating account
Housing Programs FHA general and 1,005,061
special risk
insurance funds
liquidating account
Housing Programs FHA mutual mortgage 926,052
and cooperative
housing insurance
funds liquidating
account
============================================================
Total 2,582,175
Department of Veterans Affairs
------------------------------------------------------------
Veterans Benefits Guaranty and indemnity 404,588
Administration fund liquidating
account
Veterans Benefits Loan guaranty 1,827,733
Administration revolving fund
liquidating account
============================================================
Total 2,232,321
Funds Appropriated to the President
------------------------------------------------------------
International Monetary Maintenance of value 754,212
Programs adjustments,
International
Monetary Fund
International Monetary United States quota, 10,806,081
Programs International
Monetary Fund
Multilateral Contribution to the 103,893
Assistance African Development
Fund
Multilateral Contribution to the 1,124,462
Assistance International
Development
Association
============================================================
Total 12,788,648
Other Independent Agencies
------------------------------------------------------------
Export-Import Bank of Export-Import Bank of 429,061
the United States the United States
liquidating account
National Credit Union Central liquidity 124,364
Administration facility
National Credit Union Credit union share 159,574
Administration insurance fund
============================================================
Total 712,999
Small Business Administration
------------------------------------------------------------
Small Business Business loan fund 616,743
Administration liquidating account
============================================================
Subtotal: Obligations 28,993,613
listed in table III.9
============================================================
Total fiscal year 1993 $30,083,856
obligations, object
class 33, all
accounts
Percent of total 96.4
fiscal year 1993
object class 33
obligations
------------------------------------------------------------
Source: OMB MAX budget system
Table III.10
Object Class 41: Grants, Subsidies, and
Contributions
(Dollars in thousands)
Bureau/Agency/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of Agriculture
------------------------------------------------------------
Cooperative State Cooperative state $429,900
Research Service research service
Extension Service Extension service 425,526
Farm Service Agency Agricultural credit 176,686
insurance program
account
Farm Service Agency Commodity Credit 9,258,927
Corporation fund
Farm Service Agency Commodity Credit 535,680
Corporation loans
program account
Farm Service Agency Conservation reserve 1,683,295
program
Farm Service Agency Salaries and expenses 582,766
Food and Consumer Food donations 160,728
Service programs for selected
groups
Food and Consumer Food Stamp program 23,629,296
Service
Food and Consumer Nutrition assistance 1,040,175
Service for Puerto Rico
Food and Consumer Special supplemental 2,923,492
Service food program for
women, infants, and
children
Food and Consumer State child nutrition 6,565,206
Service programs
Forest Service Forest Service 308,549
permanent
appropriations
International Public Law 480 Grants 1,188,874
Agricultural Trade -Titles I, II, and
Service III
International Public Law 480 Title I 377,690
Agricultural Trade Food for Progress
Service Credits, program
account
International Public Law 480 program 361,196
Agricultural Trade account
Service
Natural Resources Agricultural 191,779
Conservation Service conservation program
Rural Housing and Rental assistance 404,110
Community Development grants
Service
Rural Housing and Rural housing 638,557
Community Development insurance fund
Service program account
Rural Utilities Rural development 103,440
Service insurance fund
program account
Rural Utilities Rural electrification 210,262
Service and telephone loans
program account
Rural Utilities Rural water and waste 423,865
Service disposal grants
============================================================
Total 51,619,999
Department of Commerce
------------------------------------------------------------
Economic Development Economic development 304,247
Administration assistance programs
National Oceanic and Operations, research, 236,885
Atmospheric and facilities
Administration
Total 541,132
Department of Defense--Military
------------------------------------------------------------
Operation and Operation and 112,467
Maintenance maintenance,
Defensewide
Research, Development, Research, development, 256,301
Test, and Evaluation test, and evaluation,
Navy
============================================================
Total 368,768
Department of Education
------------------------------------------------------------
Office of Bilingual Bilingual and 211,880
Education and immigrant education
Minority Languages
Affairs
Office of Educational Education research, 155,570
Research and statistics, and
Improvement improvement
Office of Educational Libraries 144,058
Research and
Improvement
Office of Elementary Education for the 6,620,859
and Secondary disadvantaged
Education
Office of Elementary Impact aid 754,323
and Secondary
Education
Office of Elementary School improvement 1,548,117
and Secondary programs
Education
Office of Federal family 1,211,805
Postsecondary education loan
Education liquidating account
Office of Federal family 2,709,750
Postsecondary education loan
Education program account
Office of Higher education 851,261
Postsecondary
Education
Office of Howard University 195,604
Postsecondary
Education
Office of Student financial 7,573,457
Postsecondary assistance
Education
Office of Special Rehabilitation 2,178,424
Education and services and
Rehabilitative disability research
Services
Office of Special Special education 2,549,121
Education and
Rehabilitative
Services
Office of Vocational Vocational and adult 1,563,796
and Adult Education education
============================================================
Total 28,268,025
Department of Energy
------------------------------------------------------------
Energy Programs Clean coal technology 196,450
Energy Programs Energy conservation 229,789
Energy Programs Energy supply, 361,113
research and
development
activities
Energy Programs General science and 136,915
research activities
============================================================
Total 924,267
Department of Health and Human Services, except Social
Security
------------------------------------------------------------
Administration for Children and families 3,434,630
Children and Families services programs
Administration for Community services 440,979
Children and Families block grant
Administration for Family support 15,641,418
Children and Families payments to states
Administration for Interim assistance to 323,572
Children and Families states for
legalization
Administration for Low income home energy 1,345,550
Children and Families assistance
Administration for Payments to states for 823,211
Children and Families Aid to Families with
Dependent Children
work programs
Administration for Payments to states for 890,619
Children and Families child care assistance
Administration for Payments to states for 2,875,782
Children and Families foster care and
adoption assistance
Administration for Refugee and entrant 375,420
Children and Families assistance
Administration for Social services block 2,805,197
Children and Families grant
Administration on Aging services 819,930
Aging programs
Centers for Disease Disease control, 909,543
Control and research, and
Prevention training
Health Care Financing Federal hospital 507,738
Administration insurance trust fund
Health Care Financing Grants to states for 77,367,060
Administration Medicaid
Health Care Financing Payments to health 44,226,521
Administration care trust funds
Health Resources and Health resources and 2,352,713
Services services
Administration
Indian Health Services Indian health services 818,969
Indian Health Services Indian health 109,234
facilities
National Institutes of National Institutes of 7,676,778
Health Health
Social Security Supplemental security 24,327,986
Administration income program
Substance Abuse and Substance abuse and 1,876,868
Mental Health mental health
Services services
Administration
============================================================
Total 189,949,718
Department of Housing and Urban Development
------------------------------------------------------------
Community Planning and Community development 3,967,148
Development grants
Community Planning and Home investment 1,153,077
Development partnerships program
(community
development)
Community Planning and Supportive housing 192,260
Development program
Housing Programs Assistance for the 7,566,860
renewal of expiring
Section 8 subsidy
contracts
Housing Programs Flexible subsidy fund 113,483
Housing Programs General and special 153,308
risk program account
Housing Programs Homeownership and 143,526
opportunity for
people everywhere
grants
Housing Programs Housing programs 13,316,014
annual contributions
for assisted housing
Housing Programs Other assisted housing 266,226
programs (community
development)
Public and Indian Community Partnerships 296,499
Housing Programs Against Crime
Public and Indian Payments for operation 2,532,436
Housing Programs of low income housing
projects
============================================================
Total 29,700,837
Department of Justice
------------------------------------------------------------
Legal Activities Civil liberties public 499,974
education fund
Office of Justice Crime victims fund 148,839
Programs
Office of Justice Justice assistance 607,417
Programs
============================================================
Total 1,256,230
Department of Labor
------------------------------------------------------------
Employment and Community service 396,060
Training employment for older
Administration Americans
Employment and Federal unemployment 177,055
Training benefits and
Administration allowances
Employment and Payments to the 7,532,296
Training unemployment trust
Administration fund
Employment and State unemployment 3,289,707
Training insurance and
Administration employment service
operations
Employment and Training and 4,227,692
Training employment services
Administration
Employment and Unemployment trust 3,615,862
Training fund (training and
Administration employment)
============================================================
Total 19,238,672
Department of State
------------------------------------------------------------
International Contributions for 460,315
Organizations and international
Conferences peacekeeping
activities
International Contributions to 909,106
Organizations and international
Conferences organizations
Other Migration and refugee 609,537
assistance
============================================================
Total 1,978,958
Department of Transportation
------------------------------------------------------------
Federal Aviation Grants-in-aid for 1,805,102
Administration airports (airport and
airway trust fund)
Federal Highway Federal-aid highways 16,743,927
Administration
Federal Highway Miscellaneous 240,981
Administration appropriations
Federal Highway Miscellaneous highway 127,161
Administration trust funds
Federal Railroad Grants to National 465,000
Administration Railroad Passenger
Corporation
Federal Railroad Mandatory passenger 146,000
Administration rail service payments
Federal Railroad Northeast corridor 203,307
Administration improvement program
Federal Transit Discretionary grants 1,833,747
Administration (trust fund)
Federal Transit Formula grants 1,855,784
Administration
Federal Transit Washington metro 171,079
Administration
National Highway Highway traffic safety 135,607
Traffic Safety grants
Administration
============================================================
Total 23,727,695
Department of Veterans Affairs
------------------------------------------------------------
Construction Grants for 109,013
construction of state
extended care
facilities
Veterans Benefits Guaranty and indemnity 861,244
Administration program account
Veterans Benefits Loan guaranty program 119,456
Administration account
Veterans Benefits Readjustment benefits 1,114,997
Administration
Veterans Benefits Servicemen's group 444,929
Administration life insurance fund
Veterans Health Medical care 128,840
Administration
============================================================
Total 2,778,479
Department of the Interior
------------------------------------------------------------
Bureau of Indian Operation of Indian 300,879
Affairs programs
(conservation and
land management)
Bureau of Land Payments in lieu of 103,523
Management taxes
Minerals Management Mineral leasing and 462,531
Service associated payments
Office of Surface Abandoned mine 204,931
Mining Reclamation reclamation fund
and Enforcement (conservation and
land management)
Territorial and Compact of free 180,096
International Affairs association
United States Fish and Miscellaneous 163,557
Wildlife Service permanent
appropriations
United States Fish and Sport fish restoration 225,212
Wildlife Service
============================================================
Total 1,640,729
Department of the Treasury
------------------------------------------------------------
Bureau of Alcohol, Internal revenue 197,472
Tobacco and Firearms collections for
Puerto Rico
Financial Management Payment to the 2,328,306
Service Resolution Funding
Corporation
United States Customs Miscellaneous 100,016
Service permanent
appropriations
============================================================
Total 2,625,794
Environmental Protection Agency
------------------------------------------------------------
Environmental Abatement, control, 688,792
Protection Agency and compliance
Environmental Hazardous substance 264,400
Protection Agency superfund
Environmental Research and 132,644
Protection Agency development
Environmental Water infrastructure 2,567,157
Protection Agency financing
============================================================
Total 3,652,993
Funds Appropriated to the President
------------------------------------------------------------
Agency for Functional development 1,194,024
International assistance program
Development
Agency for Sub-Saharan Africa 732,217
International development
Development assistance
International Assistance for the new 188,620
Peacekeeping, independent states of
Regional Security, the former Soviet
and Democracy Union
Programs
International Assistance to Central 174,986
Peacekeeping, and Eastern Europe
Regional Security,
and Democracy
Programs
Multilateral International 320,000
Assistance organizations and
programs
Regional Peace, Economic support fund 2,824,923
Security, and Defense
Cooperation
Regional Peace, Foreign military 3,246,345
Security, and Defense financing grants
Cooperation
Regional Peace, Regional peace and 136,746
Security, and Defense security program
Cooperation account
============================================================
Total 8,817,861
National Aeronautics and Space Administration
------------------------------------------------------------
National Aeronautics Research and 137,198
and Space development (space
Administration flight, research, and
supporting
activities)
Other Independent Agencies
------------------------------------------------------------
Appalachian Regional Appalachian regional 180,869
Commission development programs
Board for Grants and expenses 218,125
International
Broadcasting
Commission on National Salaries and expenses 152,027
and Community Service
Corporation for Domestic volunteer 133,086
National and service programs,
Community Service operating expenses
Corporation for Public Public broadcasting 318,636
Broadcasting fund
District of Columbia Federal payment to the 698,000
District of Columbia
Export-Import Bank of Export Import Bank 635,649
the United States loans program account
Federal Emergency Disaster relief 2,045,450
Management Agency
Federal Emergency Emergency food and 128,992
Management Agency shelter program
Federal Emergency Emergency management 177,583
Management Agency planning and
assistance (Defense-
related activities)
Legal Services Payment to the Legal 357,900
Corporation Services Corporation
National Endowment for National endowment for 147,624
the Arts the arts: grants and
administration
National Endowment for National endowment for 159,840
the Humanities the humanities:
grants and
administration
National Science Education and human 491,712
Foundation resources
National Science Research and related 1,933,281
Foundation activities (Defense-
related activities)
Postal Service Payment to the Postal 150,947
Service fund
Railroad Retirement Federal windfall 289,155
Board subsidy
Tennessee Valley Tennessee Valley 236,987
Authority Authority fund
(energy supply)
United States Educational and 274,329
Information Agency cultural exchange
programs
============================================================
Total 8,730,192
Small Business Administration
------------------------------------------------------------
Small Business Business loan program 369,965
Administration account
Small Business Disaster loan program 291,941
Administration account
Small Business Salaries and expenses 133,784
Administration
============================================================
Total 795,690
============================================================
Subtotal: Obligations 376,753,237
listed in table
III.10
============================================================
Total fiscal year 1993 $381,427,705
obligations, object
class 41, all
accounts
Percent of total 98.8
fiscal year 1993
object class 41
obligations
------------------------------------------------------------
Source: OMB MAX budget system
Table III.11
Object Class 42: Insurance Claims and
Indemnities
(Dollars in thousands)
Bureau/Agency/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of Agriculture
------------------------------------------------------------
Farm Service Agency Federal Crop Insurance $1,051,529
Corporation fund
Department of Defense--Civil
------------------------------------------------------------
Military Retirement Military retirement 25,858,996
fund
Department of Defense--Military
------------------------------------------------------------
Operation and Operation and 179,907
Maintenance maintenance, Air
Force
Department of Education
------------------------------------------------------------
Office of Federal family 2,868,989
Postsecondary education loan
Education liquidating account
Department of Health and Human Services, Social Security
------------------------------------------------------------
Social Security Federal disability 33,999,793
insurance trust fund
Social Security Federal old-age and 265,898,207
survivors insurance
trust fund
============================================================
Total 299,898,000
Department of Health and Human Services, except Social
Security
------------------------------------------------------------
Health Care Financing Federal hospital 87,459,071
Administration insurance trust fund
Health Care Financing Federal supplementary 47,985,920
Administration medical insurance
trust fund
Health Care Financing Payments to health 377,116
Administration care trust funds
Health Resources and Vaccine injury 110,443
Services compensation
Administration
Social Security Payments to Social 6,228,082
Administration Security trust funds
Social Security Special benefits for 799,333
Administration disabled coal miners
============================================================
Total 142,959,965
Department of Labor
------------------------------------------------------------
Employment Standards Black lung disability 555,132
Administration trust fund
Employment Standards Special benefits 1,826,128
Administration
Employment Standards Special workers' 111,464
Administration compensation expenses
Employment and Unemployment trust 35,980,241
Training fund (training and
Administration employment)
Pension Benefit Pension Benefit 696,049
Guaranty Corporation Guaranty Corporation
fund
============================================================
Total 39,169,014
Department of State
------------------------------------------------------------
Administration of Foreign Service 396,673
Foreign Affairs retirement and
disability fund
Administration of Payment to the Foreign 273,382
Foreign Affairs Service retirement
and disability fund
============================================================
Total 670,055
Department of Veterans Affairs
------------------------------------------------------------
Veterans Benefits Compensation 13,486,612
Administration
Veterans Benefits National Service Life 855,445
Administration Insurance fund
Veterans Benefits Pensions 3,476,871
Administration
============================================================
Total 17,818,928
Department of the Treasury
------------------------------------------------------------
Financial Management Claims, judgments, and 493,819
Service relief acts
Office of Personnel Management
------------------------------------------------------------
Office of Personnel Civil service 34,665,455
Management retirement and
disability fund
Other Independent Agencies
------------------------------------------------------------
Federal Emergency National flood 984,575
Management Agency insurance fund
Railroad Retirement Federal payments to 2,998,067
Board the railroad
retirement accounts
Railroad Retirement Rail Industry Pension 2,794,754
Board Fund
Railroad Retirement Railroad Social 4,530,136
Board Security equivalent
benefit account
United Mine Workers of United Mine Workers of 155,372
America Benefit Funds America combined
benefit fund
============================================================
Total 11,462,904
============================================================
Subtotal: Obligations 577,097,561
listed in table
III.11
============================================================
Total fiscal year 1993 $578,278,629
obligations, object
class 42, all
accounts
Percent of fiscal year 99.8
1993 object class 42
obligations
------------------------------------------------------------
Table III.12
Object Class 43: Interest and Dividends
(Dollars in thousands)
Bureau/Agency/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of Agriculture
------------------------------------------------------------
Farm Service Agency Agricultural credit $1,739,882
insurance fund
liquidating account
Farm Service Agency Commodity Credit 243,523
Corporation fund
Rural Housing and Rural housing 3,202,142
Community Development insurance fund
Service liquidating account
Rural Utilities Rural development 674,022
Service insurance fund
liquidating account
Rural Utilities Rural electrification 2,524,994
Service and telephone
revolving fund
liquidating account
============================================================
Total 8,384,563
Department of Energy
------------------------------------------------------------
Power Marketing Bonneville Power 113,900
Administration Administration fund
Department of Housing and Urban Development
------------------------------------------------------------
Housing Programs Housing for the 727,998
elderly or
handicapped fund
liquidating account
Department of Labor
------------------------------------------------------------
Employment Standards Black lung disability 366,616
Administration trust fund
Department of Veterans Affairs
------------------------------------------------------------
Veterans Benefits National service life 751,570
Administration insurance fund
Veterans Benefits Veterans special life 111,658
Administration insurance fund
============================================================
Total 863,228
Department of the Treasury
------------------------------------------------------------
Federal Financing Bank Federal Financing Bank 12,745,611
Financial Management Net interest paid to 513,536
Service loan guarantee
financing accounts
Interest on the Public Other interest on the 292,502,219
Debt public debt
Internal Revenue Refunding internal 2,127,457
Service revenue collections,
interest
============================================================
Total 307,888,823
General Services Administration
------------------------------------------------------------
Real Property Federal buildings fund 111,815
Activities
Other Independent Agencies
------------------------------------------------------------
Export-Import Bank of Export-Import Bank of 719,542
the United States the United States
liquidating account
Farm Credit System Financial Assistance 116,570
Financial Assistance Corporation
Corporation assistance fund,
liquidating account
Farm Credit System Financial Assistance 127,008
Financial Assistance Corporation trust
Corporation fund
Postal Service Postal Service fund 3,545,628
Tennessee Valley Tennessee Valley 1,786,190
Authority Authority fund
(energy supply)
============================================================
Total 6,294,938
============================================================
Subtotal: Obligations 324,751,881
listed in table
III.12
============================================================
Total fiscal year 1993 $325,251,705
obligations, object
class 43, all
accounts
Percent of total 99.8
fiscal year 1993
object class 43
obligations
------------------------------------------------------------
Source: OMB MAX budget system
Table III.13
Object Class 44: Refunds
(Dollars in thousands)
Bureau/Agency/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of the Interior
------------------------------------------------------------
Bureau of Indian Miscellaneous trust $230,553
Affairs funds (area and
regional development)
Department of the Treasury
------------------------------------------------------------
Internal Revenue Health insurance 649,820
Service supplement to earned
income credit
Internal Revenue Payment where earned 8,780,787
Service income credit exceeds
liability for tax
============================================================
Total 9,430,607
Office of Personnel Management
------------------------------------------------------------
Office of Personnel Civil Service 341,625
Management retirement and
disability fund
Other Independent Agencies
------------------------------------------------------------
Bank Insurance Bank Insurance Fund -555,323
============================================================
Subtotal: Obligations 9,447,462
listed in table
III.13
============================================================
Total fiscal year 1993 $9,483,556
obligations, object
class 44, all
accounts
Percent of total 99.6
fiscal year 1993
object class 44
obligations
------------------------------------------------------------
Source: OMB MAX budget system
Table III.14
Object Class 92: Undistributed
Obligations
(Dollars in thousands)
Bureau/Agency/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of Health and Human Services, except Social
Security
------------------------------------------------------------
Health Care Financing Federal hospital $721,428
Administration insurance trust fund
Health Care Financing Federal supplementary 1,417,532
Administration medical insurance
trust fund
Health Care Financing Payments to health 117,862
Administration care trust funds
Social Security Supplemental security 1,585,597
Administration income program
============================================================
Total 3,842,419
Department of Health and Human Services, Social Security
------------------------------------------------------------
Social Security Federal disability 121,113
insurance trust fund
Social Security Federal old-age and 3,635,253
survivors insurance
trust fund
============================================================
Total 3,756,366
Department of Labor
------------------------------------------------------------
Employment and Advances to the 4,994,116
Training unemployment trust
Administration fund and other funds
Department of the Treasury
------------------------------------------------------------
Departmental Offices Exchange stabilization 575,204
fund
Department of Transportation
------------------------------------------------------------
Federal Aviation Trust fund share of 2,279,313
Administration FAA operations
Other Independent Agencies
------------------------------------------------------------
Bank Insurance Bank Insurance Fund 6,837,622
FSLIC Resolution FSLIC Resolution Fund 3,474,579
Railroad Retirement Railroad Social 3,165,264
Board Security equivalent
benefit account
Resolution Trust Resolution Trust 10,911,509
Corporation Corporation revolving
fund
============================================================
Total 24,388,974
Small Business Administration
------------------------------------------------------------
Small Business Salaries and expenses 109,733
Administration
============================================================
Subtotal: Obligations 39,946,125
listed in table
III.14
============================================================
Total fiscal year 1993 $40,082,568
obligations, object
class 92, all
accounts
Percent of total 99.7
fiscal year 1993
object class 92
obligations
------------------------------------------------------------
Table III.15
Object Class 93: Limitation on Expenses
(Dollars in thousands)
Bureau/Account/Fund Account title Obligations
---------------------- ---------------------- ------------
Department of Health and Human Services, except Social
Security
------------------------------------------------------------
Health Care Financing Federal hospital $387,461
Administration insurance trust fund
Health Care Financing Federal supplementary 295,525
Administration medical insurance
trust fund
============================================================
Total 682,986
Department of Health and Human Services, Social Security
------------------------------------------------------------
Social Security Federal disability (4,008,783)
insurance trust fund
Social Security Federal old-age and 3,317,790
survivors insurance
trust fund
============================================================
Total (690,993)
============================================================
Subtotal: Obligations (8,007)
listed in table
III.15
============================================================
Total fiscal year 1993 ($8,007)
obligations, object
class 93, all
accounts
Percent of total 100
fiscal year 1993
object class 93
obligations
------------------------------------------------------------
Source: OMB MAX budget system
COMPARISON OF 1993 EFFORTS TO USE
OBJECT CLASS DATA AS A BASE FOR
REDUCING ADMINISTRATIVE COSTS
========================================================== Appendix IV
Three separate approaches to reduce federal overhead or
administrative costs--each using object class data as the means to
define a base for the proposed reductions--were suggested during
1993. Table IV.1 displays the object classes used by
the administration's Executive Order 12837, issued February 10,
1993;
S. 1004, introduced May 20, 1993, by Senator Hank Brown; and
S. 1524, introduced October 7, 1993, by Senator Kay Hutchison. A
companion bill to S. 1524, H.R. 3250, was also introduced in
the House by Representative Lamar Smith on October 7, 1993.
Table IV.1
Comparison of Object Class-based
Proposals to Reduce Administrative
Expenses
Object class E.O.12837 S. 1004 S. 1524
-------------- -------------------- -------------------- --------------------
Travel and X X X
transportation
of persons
Transportation X X X
of things
Rent, X (see exclusion) X X (see exclusion)
communications
, and
utilities
Printing and X X X
reproduction
Consulting and X X X (see exclusion)
other services
Supplies and X X X
materials
Equipment X (see exclusion)
Land and X
structures
Investments X (see exclusion)
and loans
Exclusions --Legislative and --Legislative --Legislative and
judicial branch branch, Department judicial branch and
obligations; of Defense and U.S. Department of
--rent paid to the Postal Service Defense
General Services obligations and obligations;
Administration; --obligations for --rent paid to the
--reimbursements foreign assistance General Services
received from involving equipment, Administration;
another federal investments, and --obligations for
agency; loans. government-owned,
--revolving fund contractor-operated
activities; and corporations and for
--"program-related" research and
obligations. development
activities; and
--reimbursements
paid to another
federal agency.
--------------------------------------------------------------------------------
Figure IV.1 reconstructs a trendline for each of the proposals, in
billions of real 1993 dollars, using the definitions from table IV.1.
Differences in application of the proposals throughout the federal
government, in the specific object classes targeted, and in the
specific types of obligations excluded had a profound effect on the
calculated base for each proposal. Figure IV.1 displays the effect
of these definitions for each proposal, with the following
exceptions:
Obligations for rent paid to General Services Administration could
be identified, but only beginning in 1976. Thus, for
comparison, the starting fiscal year for figure IV.1 is 1976.
Reimbursements, whether received from (E.O. 12837) or paid to
(S. 1524) federal agencies, could not be excluded prior to
1980. Even after 1980, there is no way to determine if such
reimbursements are being reliably recorded by agencies. Also,
certain object class 25 obligations for government-owned,
contractor-operated corporations and for research and
development contracts were not separately recorded prior to
1993. For each of these cases, no exclusions were made in
determining the trends displayed in figure IV.1.
"Program-related" obligations for E.O. 12837 were not excluded.
These obligations were determined by OMB budget analysts without
formal definition or guidance, and there is no valid method to
replicate this judgment over the trend period. For a discussion
of the significant effect of this exclusion on the
administration's policy, see Budget Issues: Assessing Executive
Order 12837 on Reducing Administrative Expenses (GAO/AIMD-94-15,
November 17, 1993).
Obligations for "foreign assistance," as required by S. 1004,
could not be identified and, therefore, were not excluded.
Figure IV.1: A Comparison of
the Calculated Base for Three
Proposals to Reduce Federal
Administrative Expenses
(See figure in printed
edition.)
As indicated in figure IV.1, although the bases for the separate
proposals were quite different, each tended to move in the same
direction over the trend period, generally showing little, if any,
real growth. This result is not unexpected in that each proposal
dealt with object classes which have represented, as discussed in
appendix II, a declining share of total federal obligations.
Overall, subject to the constraints in reconstructing each proposal's
base, the average annual growth rates for the subset of obligations
targeted by each proposal were 1.20 percent for E.O. 12837, -0.16
percent for S. 1004, and 1.39 percent for S. 1524. For comparison,
during the period 1976 through 1993, the U.S. gross domestic product
increased by 2.56 percent.
MAJOR CONTRIBUTORS TO THIS REPORT
=========================================================== Appendix V
ACCOUNTING AND INFORMATION
MANAGEMENT DIVISION, WASHINGTON,
D.C.
Michael J. Curro, Assistant Director
John W. Mingus, Evaluator