Budget Trends: Obligations by Item of Expense, Fiscal Years 1971-1994
(Letter Report, 09/12/95, GAO/AIMD-95-227).

The budget object classification structure presents budgetary
information in terms of the items of government expenditures--the
personal and contractual services obtained, capital assets acquired, and
other charges and payments. During fiscal years 1971-94, object class
obligations trends mirrored the better known trends seen in federal
outlays. 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 the U.S. gross domestic product.
Correspondingly, gross obligations of what remains--what could be called
the "operating expenses" of the federal government--represent a
declining share of total obligations and have shown overall growth rates
of less than one-half the pact of gross domestic product growth. Within
this category of obligations, only a few object classes--benefits to
current and former personnel; rent, communications, and utilities; and
consulting and other services--have experienced real growth greater than
the overall pace of economic growth during the 24-year period studied in
this report.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  AIMD-95-227
     TITLE:  Budget Trends: Obligations by Item of Expense, Fiscal Years 
             1971-1994
      DATE:  09/12/95
   SUBJECT:  Budget obligations
             Object classifications
             Budget outlays
             Cost analysis
             Economic growth
             Transfer payments
             Administrative costs
             Budget authority
             Budget administration
             Presidential budgets

             
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Cover
================================================================ COVER


Report to the Chairman, Committee on the Budget, House of
Representatives

September 1995

BUDGET TRENDS - OBLIGATIONS BY
ITEM OF EXPENSE, FISCAL YEARS
1971-1994

GAO/AIMD-95-227

Trends by Item of Expense

(935185)


Abbreviations
=============================================================== ABBREV

  DOD - Department of Defense
  GAO - General Accounting Office
  GDP - gross domestic product
  OC - object class
  OMB - Office of Management and Budget

Letter
=============================================================== LETTER


B-265805

September 12, 1995

The Honorable John R.  Kasich
Chairman, Committee on the Budget
House of Representatives

Dear Mr.  Chairman: 

This report responds to your August 7, 1995, request for information
on federal spending patterns and trends by item of expense or, in
budgetary terms, by object classification.  In this update of our
previous report,\1 we present the following information by object
class: 

  average annual growth rates (appendix I),

  historical trend data (appendix II), and

  fiscal year 1994 budget accounts with $100 million or more in
     obligations, summarized by department and agency (appendix III). 

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.  All growth rates
and trend analyses in this report are stated in constant dollars,
using fiscal year 1994 as the base year.  Appendix IV provides
additional details on our scope and methodology. 


--------------------
\1 Budget Object Classification:  Origins and Recent Trends
(GAO/AIMD-94-147, September 13, 1994). 


   RESULTS IN BRIEF
------------------------------------------------------------ Letter :1

The budget object classification structure presents budgetary
information in terms of the items of government expenditure--the
personal and contractual services obtained, capital assets acquired,
and other charges and payments.  During fiscal years 1971 through
1994, object class obligation trends have mirrored the better known
trends exhibited by federal outlays.\2 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
the U.  S.  gross domestic product (GDP).  Correspondingly, gross
obligations for what remains--what could be called the "operating
expenses" of the federal government--represent a declining share of
total obligations and have shown overall growth rates of less than
one-half the pace of GDP growth.  Within this category of
obligations, only a few object classes--benefits to current and
former personnel; rent, communications, and utilities; and consulting
and other services--have experienced real growth greater than the
overall pace of economic growth over the 24-year period presented in
this report. 


--------------------
\2 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. 


   BACKGROUND
------------------------------------------------------------ Letter :2

The object classification structure is one of several ways to array
financial data in budgetary presentations.  This classification
approach emphasizes the objects or items, rather than the results or
goals, 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."\3

Currently, in the federal budget process, object class data are
required for all expenditure accounts except credit financing
accounts.  This budgetary presentation is unique in that it is the
only 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
A-11, Preparation and Submission of Budget Estimates, and Circular
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    Standard
class     title       Examples of obligations
--------  ----------  ------------------------------------------------
Series 10 Personal
Services and
Benefits
----------------------------------------------------------------------
11        Personnel   Gross compensation for personal services
          compensati  rendered to the government by federal civilian,
          on          military, and nonfederal personnel

12        Personnel   Benefits for currently employed federal
          benefits    civilian, military, and certain nonfederal
                      personnel

13        Benefits    Retirement benefits, severance pay, and other
          for former  benefits due to former employees or their
          personnel   survivors


Series 20
Contractual Services
and Supplies
----------------------------------------------------------------------
21        Travel and  Transportation, subsistence and other expenses
          transporta  incident to authorized travel, paid either
          tion of     directly by the government or by reimbursing the
          persons     traveler

22        Transporta  Contractual obligations for, care during, and
          tion of     other services incident to the transport of
          things      things

23        Rent,       Charges for the possession and use of land,
          communicat  structures, or equipment owned by others, and
          ions, and   for communication and utility services
          utilities

24        Printing    Charges for contractual printing and
          and         reproduction, and related composition and
          reproducti  binding expenses
          on

25        Consulting  Contractual obligations for consulting (advisory
          and other   and assistance) and other services; purchase of
          services    goods and services from other federal agencies
                      and accounts; operations of government-owned,
                      contractor-operated facilities; research and
                      development contracts

26        Supplies    Charges for consumable commodities
          and
          materials


Series 30
Acquisition of
Capital Assets
----------------------------------------------------------------------
31        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        Land and    Charges for purchase of land, buildings and
          structures  other structures, and nonstructural
                      improvements; payments from credit liquidating
                      accounts which result in the acquisition of a
                      physical asset rather than a loan asset

33        Investment  Obligations for the purchase of stocks, bonds,
          s and       debentures, and other securities; payments from
          loans       credit liquidating accounts resulting in the
                      government acquiring title to a note rather than
                      physical assets


Series 40 Grants and
Fixed Charges
----------------------------------------------------------------------
41        Grants,     Cash payments to foreign countries, states,
          subsidies,  other political jurisdictions, corporations,
          and         associations and individuals; credit program
          contributi  subsidies; taxes and payments in lieu of taxes
          ons

42        Insurance   Benefit payments from social insurance and
          claims and  retirement trust funds; payments for losses,
          indemnitie  claims, and judgments; payments from credit
          s           liquidating accounts where no asset is received

43        Interest    Payments to creditors for the use of moneys
          and         loaned, deposited, overpaid, or otherwise made
          dividends   available and distribution of earnings to owners
                      of trust or other funds

44        Refunds     Payments to refund amounts previously received
                      by the government to correct computation errors,
                      erroneous billings, or other factors


Series 90 Other
Charges
----------------------------------------------------------------------
91        Unvouchere  Charges that may be incurred lawfully for
          d           confidential purposes, not subject to detailed
                      vouchering or reporting

92        Undistribu  Charges that cannot be distributed to above
          ted         classes, including obligations relating to
                      transfers between federal and trust funds
                      resulting from appropriation or general transfer
                      authority

93        Limitation  Obligations made by revolving and trust funds
          s on        which have annual limitations on administrative
          expenses    or nonadministrative expenses
----------------------------------------------------------------------
Source:  OMB Circular 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,
reported 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
consulting and other services (object class 25).  Similarly,
obligations against object class 25 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). 

It is also important to note that object class data reflect reported
gross federal obligations.  For each budget account, departments and
agencies report total obligations, including any obligations made to
other departments and agencies which are then re-obligated 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 re-obligate those funds for
salaries or equipment (object classes 11 and 31).  For net federal
outlays, a more common budgetary perspective, this "double-counting"
is eliminated by recording intragovernmental transactions as offsets
or deductions to outlays.  However, from an item-of-expense
perspective, recording gross obligations more accurately reflects the
types of objects bought by each budget account and, by extension, the
federal government as a whole.  In fact, to identify the items bought
by government, "net" object class obligations would be both
incomplete and inappropriate. 


--------------------
\3 Office of Management and Budget Circular A-11, Preparation and
Submission of Budget Estimates, June 6, 1995 (Revised), Section 35.1,
p.  159. 


   OBJECT CLASS TRENDS
------------------------------------------------------------ Letter :3

Since fiscal year 1971, most object series and classes have shown
real growth.  Object series 40 obligations--covering interest costs
and "transfer payments" such as grants, subsidies, and social
insurance and retirement payments--have grown at nearly twice the
average annual rate of growth for the U.  S.  economy, as measured by
the GDP--4.93 percent compared to 2.63 percent (table I.1).  From
1971 through 1994, as gross federal obligations doubled--in constant
dollar terms, from about $1 trillion to slightly more than $2
trillion--object series 40 obligations tripled--from about $440
billion to over $1.3 trillion (figure II.1).  All object classes
within series 40, including obligations for grants (4.26 percent),
insurance (4.72 percent), interest (6.26 percent), and refunds (11.15
percent) have shown comparably high real growth over the 24-year
trend period. 

For object series 10, 20, and 30--which cover obligations for
personal and contractual services and capital asset acquisitions and
represent what could be considered the federal government's
"operating expenses"--overall real growth was less than 40 percent of
the rate of increase in the U.S.  GDP (0.99 percent compared to 2.63
percent).  Specifically, obligations for personal services and
benefits grew at an average annual rate of 1.13 percent; contractual
services and supplies grew at 1.42 percent; and acquisition of
capital assets actually experienced negative real growth of -0.45
percent.  Within these series, several object classes experienced
very low or even negative real growth during this period, including
personnel compensation (0.30 percent), travel and transportation of
persons (0.11 percent), transportation of things (-1.57 percent),
printing and reproduction (0.29 percent), supplies and materials
(-1.21 percent), land and structures (0.85 percent), and investments
and loans (-4.72 percent). 

The trends exhibited during fiscal years 1971-1994 changed
substantially during the second half of this period--fiscal years
1983-1994.  This period reflects the effects of several statutory
spending restraints which largely affected obligations for operating
expenses.  Thus, although object series 40 obligations continued to
show real growth (2.93 percent), obligations for the federal
government's operating expenses actually contracted during this
period, showing negative real growth of -1.14 percent.  (table I.1)
In the 1983-1994 period, every object class associated with operating
expenses, except obligations for personnel benefits, experienced
either negative real growth or real growth of less than one-half the
average annual growth rate for the U.S.  economy. 

Focusing on these trends within budget object classes helps to
disclose the changing patterns of federal spending.  The appendixes
to this report are arranged in a manner to help bring these patterns
to light.  Appendix I provides tabular information on real average
annual growth rates for each object series and class.  To provide
context for interpreting these growth rates, this appendix presents
statistics for two overlapping trend periods--fiscal years 1971-1994
and 1983-1994.  Appendix II graphically portrays these changing
patterns over the 1971-1994 trend period in both constant dollar
terms, to show the magnitude of change, and as relative shares among
object series and classes.  Brief discussions about the key factors
affecting particular spending patterns are also provided. 

Lastly, although trend analyses help to clarify federal spending
patterns, the nature of the object classification system, with its
focus on items rather than results, can inhibit understanding of not
only what is being achieved but also who is doing the spending.  To
address this latter issue, appendix III provides account-level detail
by object class on actual fiscal year 1994 obligations.  This
appendix lists individual budget accounts which reported obligations
of $100 million or more in a specific object class (exclusive of
obligations for object series 10, personal services and benefits),
summarized by department and agency in descending order.  Although
this threshold might appear to be restrictive, it nevertheless
allowed identification of budget accounts which collectively were
responsible for (1) about 98 percent of fiscal year 1994 obligations
for other than personal services and benefits and (2) about 90
percent or more of total obligations in each object class except
rent, communications, and utilities (78 percent); travel and
transportation of persons (62 percent); and printing and reproduction
(41 percent). 


---------------------------------------------------------- Letter :3.1

We are sending copies of this report to the Ranking Minority Member
of the House Committee on the Budget; to the Chairmen and the Ranking
Minority Members of the Senate Committees on the Budget and on
Governmental Affairs and the House Committee on Government Reform and
Oversight; and to other interested parties.  We will also make copies
available to others upon request. 

If you have any questions, please call me at (202) 512-9573.  Major
contributors to this report are listed in appendix V. 

Sincerely yours,

Paul L.  Posner
Director, Budget Issues


AVERAGE ANNUAL GROWTH RATES BY
OBJECT SERIES AND CLASS
=========================================================== Appendix I

Calculating real average annual growth rates by object series and
class demonstrates differences in the rate at which spending changes
occur.  Table I.1 displays real average annual growth rates that have
been experienced between fiscal years 1971 and 1994 and between
fiscal years 1983 and 1994.  Two periods are shown to demonstrate the
sensitivity of this statistic to the period selected for analysis. 
In this case, the second period was chosen to reflect the effect of
several statutory\1 restraints upon federal spending--restraints
which largely affected obligations for operating expenses. 

Although real growth rates are useful in describing relative growth
by item of expense, this statistic must be carefully interpreted. 
Large differences in real growth rates do not necessarily mean large
differences in constant dollars.  For example, in fiscal years 1983
through 1994, personnel benefits (object class 12) grew at more than
three times the rate of growth for insurance claims and indemnities
(object class 42)--7.86 percent compared to 2.58 percent.  However,
the latter object class experienced constant dollar increases of over
$150 billion compared to about $30 billion for personnel benefits. 



                               Table I.1
                
                  Real Average Annual Growth Rates by
                 Object Series and Class: Fiscal Years
                        1971-1994 and 1983-1994


                                                    Fiscal      Fiscal
Object                                               years       years
class     Standard title                         1971-1994   1983-1994
--------  ------------------------------------  ----------  ----------
Series    Personal Services and Benefits              1.13        1.13
 10
11        Personnel compensation                      0.30        0.57
12        Personnel benefits                          3.94        7.86
13        Benefits for former personnel               2.82       -2.84
Series    Contractual Services and Supplies           1.42       -0.43
 20
21        Travel and transportation of persons        0.11        1.13
22        Transportation of things                   -1.57       -0.56
23        Rent, communications and utilities          3.22        1.45
24        Printing and reproduction                   0.29       -1.75
25        Consulting and other services               2.93        1.43
26        Supplies and materials                     -1.21       -4.90
Series    Acquisition of Capital Assets              -0.45       -6.33
 30
31        Equipment                                   1.19       -3.57
32        Land and structures                         0.85       -0.71
33        Investments and loans                      -4.72      -14.71
          Subtotal: Operating Expenses                0.99       -1.14
           (Object Series 10/20/30)
Series    b>Grants and Fixed < Charges            b>4.93 <      b>2.93
 40 <
41        Grants, subsidies and contributions         4.26        3.36
42        Insurance claims and indemnities            4.72        2.58
43        Interest and dividends                      6.26        2.89
44        Refunds                                    11.15       12.28
Series    Other Charges                               6.66        1.64
 90
91        Unvouchered                                 0.14       10.11
92        Undistributed                              10.09        1.63
======================================================================
          All Object Classes                          3.21        1.30
          U.S. Gross Domestic Product                 2.63        2.94
----------------------------------------------------------------------
Source:  GAO Budget Database and Fiscal Year 1996 Historical Tables. 


--------------------
\1 The principal statutes affecting overall federal spending levels
included the Balanced Budget and Emergency Deficit Control Act of
1985, commonly referred to as Gramm-Rudman-Hollings; the Budget
Enforcement Act of 1990, which amended the 1985 act; the Omnibus
Budget Reconciliation Act of 1993, which revised and extended the
1990 act through 1998; and the Federal Workforce Restructuring Act of
1994, which established limitations on executive branch employment
levels. 


TREND ANALYSES BY OBJECT SERIES
AND CLASS:  FISCAL YEARS 1971-1994
========================================================== Appendix II

Trends in gross federal obligations by object series and class
mirror, not surprisingly, better known trends in net federal outlays. 
As shown in figure II.1, over the trend period gross federal
obligations shifted 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
interest costs and away from the operating expenses of the federal
government has been well documented.\1 In constant dollars, gross
obligations for transfer payments and interest costs increased by
more than $900 billion, compared to about $140 billion for operating
expenses.  During this trend period, transfer payments and interest
costs accounted for almost 85 percent of the constant dollar growth
in total federal obligations and, as a share of total obligations,
increased from about 45 percent in 1971 to about 66 percent in 1994. 

Figure II.1 also shows the significant increase in object series 90
obligations (object class 92, undistributed charges) between fiscal
years 1990 and 1992 associated with the resolution of insolvent
thrift institutions.  (See also table III.14.) The remaining figures
in this appendix, figures II.2 through II.5, graphically portray
obligation trends by object class in object series 10 through 40,
respectively. 

   Figure II.1:  Gross Obligations
   by Object Series

   (See figure in printed
   edition.)

   Figure II.2:  Object Series 10
   - Obligations for Personal
   Services and Benefits

   (See figure in printed
   edition.)

Obligations for personal services and benefits (object series 10)
have steadily fallen as a share of total federal obligations during
this period, from about 20 percent in 1971 to about 12 percent in
1994 (figure II.1b).  However, this series has shown an overall real
growth rate of 1.13 percent (table I.1).  Two components of series
10, benefits for current and former personnel (object classes 12 and
13), have principally accounted for this growth, experiencing average
annual growth rates of 3.94 percent and 2.82 percent, respectively. 
As shown in figure II.2b, personnel compensation obligations have
fallen during this period from about 80 percent of series 10
obligations to about 66 percent in 1994.  Real average annual growth
for personnel compensation was only 0.30 percent during this period. 

The change in relative shares within this object series is
attributable to several factors, including the 1985 decision to
finance on a full accrual basis military retirement benefits and, in
1986, civilian employee benefits for those hired after 1983.  The
unusual trend line 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.3:  Object Series 20
   - Obligations for 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, contractual
services and supplies.  As shown in table I.1, most of the object
classes within this series have experienced low or negative real
growth over the 1971-1994 period.  In fact, in the 1983-1994 period,
object series 20 obligations have shown overall negative real growth. 
In the latter period, gross obligations actually declined in constant
dollars by over $15 billion, with most of this resulting from a
decline of over 40 percent in obligations for supplies and materials
(object class 26). 

The overall pattern for this series is very different from two of its
object classes--rent, communications, and utilities (object class 23)
and consulting and other services (object class 25).  Obligations for
these classes have virtually doubled in constant dollars over the
1971-1994 period.  Object class 23 obligations in 1994 dollars
increased from about $11 billion to over $22 billion, while object
class 25 obligations increased from about $120 billion to almost $230
billion.  Most of this growth occurred during the first half of this
period.  As table I.1 shows, object classes 23 and 25 have grown at
about one-half the rate of growth of the U.S.  economy during the
1983-1994 period.  Object class 23 obligations reflect both general
increases in rental and utility costs and the budgetary impact of
modern communications capabilities and requirements.  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 (object class
26)--in constant dollars, from about $125 billion in 1983 to about
$72 billion in 1994--is a related change, as more of these needs are
fulfilled under contracts. 

(See also appendix III, tables III.1 through III.6, for a list of
fiscal year 1994 budget accounts obligating $100 million or more in
series 20 object classes.)

   Figure II.4:  Object Series 30
   - Obligations for 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 (figure II.4a), with a real
average annual growth rate of only 0.85 percent (table I.1). 
However, equipment obligations (object class 31) by the Department of
Defense (DOD), which decreased following the Vietnam War, sharply
increased during the 1980s 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 1.19
percent during this period. 

Since the mid-1980s, object class 33 obligations for stocks, bonds,
and other securities have steadily fallen, both in constant dollar
terms (figure II.4a and table I.1) and as a share of object series 30
obligations (figure II.4b).  The upturn in fiscal year 1993
obligations for investments and loans was due to (1) an increase of
nearly $10 billion in the U.S.  quota reserve with the International
Monetary Fund, which, however, 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 list of
fiscal year 1994 budget accounts obligating $100 million or more in
series 30 object classes.)

   Figure II.5:  Object Series 40
   - Obligations for Grants and
   Fixed Charges

   (See figure in printed
   edition.)

As shown in table I.1, all series 40 object classes have experienced
real growth substantially greater than that for the U.  S.  economy
over this 24-year period.  Figure II.5 displays both the absolute
change within series 40--over $900 billion--and the relative shift in
shares of obligations with this series.  Insurance and indemnity
obligations (object class 42)--
including social security, hospital and medical insurance, retirement
and disability benefits, and unemployment insurance--have nearly
tripled in constant dollar terms, from about $215 billion in 1971 to
over $620 billion in 1994.  Federal interest payments have also shown
persistent and high real growth, but interest obligations in constant
dollar terms have fallen since 1991.  Grant and subsidy obligations
(object class 41) steadily grew until the late 1970s; after a period
of relatively stable spending in constant terms, obligations once
again began to steadily rise after 1990. 

(See also appendix III, tables III.10 through III.13, for a list of
fiscal year 1994 budget accounts obligating $100 million or more in
series 40 object classes.)


--------------------
\1 See, for example, Budget Function Classification:  Agency Spending
and Personnel Levels for Fiscal Years 1994 and 1995
(GAO/AIMD-95-115FS, April 11, 1995, pp.  14 and 15), The Deficit and
the Economy:  An Update of Long-Term Simulations
(GAO/AIMD/OCE-95-119, April 26, 1995), and Budget Policy:  Prompt
Action Necessary to Avert Long-Term Damage to the Economy
(GAO/OCG-92-2, June 5, 1992). 


FISCAL YEAR 1994 BUDGET ACCOUNTS
OBLIGATING $100 MILLION OR MORE BY
ORGANIZATION AND OBJECT CLASS
========================================================= Appendix III



                              Table III.1
                
                      Object Class 21 -Travel and
                       Transportation of Persons

                         (Dollars in thousands)

                                                              Obligati
Agency/Bureau                  Account                             ons
-----------------------------  -----------------------------  --------
Department of Defense--Military
----------------------------------------------------------------------
Military Personnel             Military personnel, Army       $332,352
Military Personnel             Military personnel, Air Force   262,585
Military Personnel             Military personnel, Navy        159,691
Military Personnel             National Guard personnel,       120,919
                                Army
Military Personnel             Reserve personnel, Army         118,043
Military Personnel             Reserve personnel, Navy         107,803
Military Personnel             Reserve personnel, Air Force    103,548
Operation and Maintenance      Operation and maintenance,      790,460
                                Army
Operation and Maintenance      Operation and maintenance,      668,340
                                Air Force
Operation and Maintenance      Operation and maintenance,      385,492
                                Navy
Operation and Maintenance      Operation and maintenance,      372,553
                                Defense-wide
Operation and Maintenance      Defense health program          128,834
Research, Development, Test,   Research, development, test,    113,490
 and Evaluation                 and evaluation, Army
Research, Development, Test,   Research, development, test,    109,800
 and Evaluation                 and evaluation, Air Force
Revolving and Management       Defense business operations     571,491
 Funds                          fund
======================================================================
Total                                                         4,345,40
                                                                     1

Department of Veterans Affairs
----------------------------------------------------------------------
Veterans Health                Medical care                    156,574
 Administration

Other Independent Agencies
----------------------------------------------------------------------
Postal Service                 Postal Service fund             149,734
======================================================================
Subtotal: Obligations listed                                  $4,651,7
 in table III.1                                                     09
======================================================================
Total fiscal year 1994                                        $7,553,9
 obligations, object class                                          05
 21, all accounts
Percent of fiscal year 1994                                       61.6
 object class 21 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 



                              Table III.2
                
                   Object Class 22 -Transportation of
                                 Things

                         (Dollars in thousands)

                                                            Obligation
Agency/Bureau                 Account                                s
----------------------------  ----------------------------  ----------
Department of Defense--Military
----------------------------------------------------------------------
Military Personnel            Military personnel, Army        $725,625
Military Personnel            Military personnel, Air          524,130
                               Force
Military Personnel            Military personnel, Navy         420,739
Military Personnel            Military personnel, Marine       112,205
                               Corps
Operation and Maintenance     Operation and maintenance,       713,418
                               Army
Operation and Maintenance     Operation and maintenance,       436,670
                               Air Force
Operation and Maintenance     Operation and maintenance,       411,144
                               Defense-wide
Operation and Maintenance     Operation and maintenance,       271,902
                               Navy
Revolving and Management      Defense business operations    1,336,826
 Funds                         fund
Revolving and Management      Navy management fund             521,963
 Funds
======================================================================
Total                                                        5,474,622

Department of Agriculture
----------------------------------------------------------------------
Farm Service Agency           Commodity credit corporation     590,787
                               fund

Other Independent Agencies
----------------------------------------------------------------------
Postal Service                Postal Service fund            3,856,950
Tennessee Valley Authority    Tennessee Valley Authority       173,872
                               fund
======================================================================
Total                                                        4,030,822
======================================================================
Subtotal: Obligations listed                                $10,096,23
 in table III.2                                                      1
======================================================================
Total fiscal year 1994                                      $11,131,91
 obligations object class                                            3
 22, all accounts
Percent of fiscal year 1994                                       90.7
 object class 22 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 



                              Table III.3
                
                 Object Class 23 -Rent, Communications,
                             and Utilities

                         (Dollars in thousands)

                                                            Obligation
Agency/Bureau                 Account                                s
----------------------------  ----------------------------  ----------
Department of Defense--Military
----------------------------------------------------------------------
Family Housing                Family housing, Army            $292,165
Family Housing                Family housing, Navy and         219,482
                               Marine Corps
Operation and Maintenance     Operation and maintenance,     1,893,750
                               Army
Operation and Maintenance     Operation and maintenance,     1,051,461
                               Air Force
Operation and Maintenance     Operation and maintenance,       675,387
                               Navy
Operation and Maintenance     Operation and maintenance,       548,846
                               Defense-wide
Operation and Maintenance     Defense health program           162,918
Operation and Maintenance     Operation and maintenance,       158,602
                               Marine Corps
Revolving and Management      Defense business operations    3,104,166
 Funds                         fund
======================================================================
Total                                                        8,106,777

General Services Administration
----------------------------------------------------------------------
Real Property Activities      Federal buildings fund         2,433,761

Department of the Treasury
----------------------------------------------------------------------
Financial Management Service  Salaries and expenses            133,047
Internal Revenue Service      Tax law enforcement              398,104
Internal Revenue Service      Processing, assistance, and      268,040
                               management
Internal Revenue Service      Information systems              215,043
United States Customs         Salaries and expenses            171,837
 Service
======================================================================
Total                                                        1,186,071

Department of Justice
----------------------------------------------------------------------
Drug Enforcement              Salaries and expenses            120,328
 Administration
Federal Bureau of             Salaries and expenses            237,291
 Investigation
General Administration        Working capital fund             312,316
Immigration and               Salaries and expenses            125,784
 Naturalization Service
Legal Activities              Salaries and expenses,           131,805
                               United States Attorneys
======================================================================
Total                                                          927,524

Department of Transportation
----------------------------------------------------------------------
Coast Guard                   Operating expenses               149,490
Federal Aviation              Operations                       435,436
 Administration
Office of the Secretary       Rental payments                  160,553
======================================================================
Total                                                          745,479

Department of Veterans Affairs
----------------------------------------------------------------------
Departmental Administration   General operating expenses       166,030
Veterans Health               Medical care                     479,229
 Administration
======================================================================
Total                                                          645,259

Social Security Administration
----------------------------------------------------------------------
Social Security               Federal disability insurance     549,485
 Administration                trust fund

The Judiciary
----------------------------------------------------------------------
Courts of Appeals, District   Salaries and expenses            455,365
 Courts, and other Judicial
 Services

Department of State
----------------------------------------------------------------------
Administration of Foreign     Diplomatic and consular          169,391
 Affairs                       programs
Administration of Foreign     Acquisition and maintenance      114,473
 Affairs                       of buildings abroad
======================================================================
Total                                                          283,864

National Aeronautics and Space Administration
----------------------------------------------------------------------
National Aeronautics and      Research and development         190,804
 Space Administration

Department of Energy
----------------------------------------------------------------------
Energy Programs               Uranium supply and               158,380
                               enrichment activities

Environmental Protection Agency
----------------------------------------------------------------------
Environmental Protection      Abatement, control, and          127,449
 Agency                        compliance

Department of Labor
----------------------------------------------------------------------
Employment and Training       State unemployment insurance     117,078
 Administration                and employment service
                               operations

Department of Housing and Urban Development
----------------------------------------------------------------------
Management and                Salaries and expenses            101,050
 Administration

Other Independent Agencies
----------------------------------------------------------------------
Postal Service                Postal Service fund            1,085,846
United States Enrichment      United States Enrichment         530,389
 Corporation Fund              Corporation Fund
United States Information     Salaries and expenses            113,377
 Agency
======================================================================
Total                                                        1,729,612
Subtotal: Obligations listed                                $17,757,95
 in table III.3                                                      8
======================================================================
Total fiscal year 1994                                      $22,749,23
 obligations, object class                                           8
 23, all accounts
Percent of fiscal year 1994                                       78.1
 object class 23 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 




                              Table III.4
                
                     Object Class 24 -Printing and
                              Reproduction

                         (Dollars in thousands)

                                                            Obligation
Agency/Bureau                 Account                                s
----------------------------  ----------------------------  ----------
Legislative Branch
----------------------------------------------------------------------
Government Printing Office    Government Printing Office      $510,366
                               revolving fund

Department of Defense--Military
----------------------------------------------------------------------
Revolving and Management      Defense business operations      226,931
 Funds                         fund
======================================================================
Subtotal: Obligations listed                                  $737,297
 in table III.4
======================================================================
Total fiscal year 1994                                      $1,806,376
 obligations, object class
 24, all accounts
Percent of fiscal year 1994                                       40.8
 object class 24 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 



                              Table III.5
                
                 Object Class 25 -Consulting and Other
                                Services

                         (Dollars in thousands)

                                                            Obligation
Agency/Bureau                 Account                                s
----------------------------  ----------------------------  ----------
Department of Defense--Military
----------------------------------------------------------------------
Family Housing                Family housing, Army            $753,644
Family Housing                Family housing, Air Force        679,890
Family Housing                Family housing, Navy and         558,205
                               Marine Corps
Military Construction         Base realignment and closure   2,783,842
                               account
Military Construction         Military construction, Army      853,370
Operation and Maintenance     Operation and maintenance,    13,446,107
                               Navy
Operation and Maintenance     Defense health program        11,515,934
Operation and Maintenance     Operation and maintenance,    11,429,088
                               Air Force
Operation and Maintenance     Operation and maintenance,     9,827,562
                               Army
Operation and Maintenance     Operation and maintenance,     4,531,591
                               Defense-wide
Operation and Maintenance     Operation and maintenance,       704,244
                               Marine Corps
Operation and Maintenance     Operation and maintenance,       597,274
                               Air National Guard
Operation and Maintenance     Real property maintenance,       498,694
                               Defense
Operation and Maintenance     Operation and maintenance,       473,943
                               Army National Guard
Operation and Maintenance     Operation and maintenance,       340,857
                               Army Reserve
Operation and Maintenance     Operation and maintenance,       319,738
                               Air Force Reserve
Operation and Maintenance     Operation and maintenance,       276,466
                               Navy Reserve
Operation and Maintenance     Defense reinvestment for         176,565
                               economic growth
Operation and Maintenance     Former Soviet Union threat       125,599
                               reduction account
Operation and Maintenance     Humanitarian assistance          104,608
Procurement                   Other procurement, Army        1,122,370
Procurement                   Aircraft procurement, Army       808,357
Procurement                   Procurement of weapons and       698,026
                               tracked combat vehicles,
                               Army
Procurement                   Chemical agents and              439,080
                               munitions destruction, Army
Procurement                   Missile procurement, Army        386,247
Procurement                   Shipbuilding and conversion,     366,708
                               Navy
Procurement                   Procurement of ammunition,       332,458
                               Army
Procurement                   Other procurement, Navy          307,423
Procurement                   Weapons procurement, Navy        143,322
Procurement                   Missile procurement, Air         117,200
                               Force
Procurement                   Aircraft procurement, Navy       110,366
Research, Development, Test,  Research, development, test,  12,835,635
 and Evaluation                and evaluation, Air Force
Research, Development, Test,  Research, development, test,   8,780,399
 and Evaluation                and evaluation, Defense-
                               wide
Research, Development, Test,  Research, development, test,   8,390,932
 and Evaluation                and evaluation, Navy
Research, Development, Test,  Research, development, test,   5,196,361
 and Evaluation                and evaluation, Army
Research, Development, Test,  Developmental test and           228,994
 and Evaluation                evaluation, Defense
Revolving and Management      Defense business operations   21,305,870
 Funds                         fund
Revolving and Management      National defense sealift         761,159
 Funds                         fund
Revolving and Management      Army conventional ammunition     170,683
 Funds                         working capital fund
======================================================================
Total                                                       122,498,81
                                                                     1

Department of Energy
----------------------------------------------------------------------
Atomic Energy Defense         Defense environmental          4,470,919
 Activities                    restoration and waste
                               management
Atomic Energy Defense         Weapons activities             4,407,176
 Activities
Atomic Energy Defense         Other Defense activities       1,820,785
 Activities
Atomic Energy Defense         Defense nuclear waste            119,950
 Activities                    disposal
Departmental Administration   Departmental administration      116,161
Energy Programs               Energy supply, research and    3,306,292
                               development activities
Energy Programs               General science and research     883,113
                               activities
Energy Programs               Fossil energy research and       352,530
                               development
Energy Programs               Energy conservation              326,841
Energy Programs               Uranium enrichment               287,316
                               decontamination and
                               decommissioning fund
Energy Programs               Nuclear waste disposal fund      216,905
Energy Programs               Strategic petroleum reserve      211,173
Energy Programs               Naval petroleum and oil          204,163
                               shale reserves
Energy Programs               Uranium supply and               162,641
                               enrichment activities
Power Marketing               Bonneville Power               2,526,867
 Administration                Administration fund
Power Marketing               Construction,                    203,117
 Administration                rehabilitation, operation
                               and maintenance, Western
                               Area Power Administration
======================================================================
Total                                                       19,615,949

Office of Personnel Management
----------------------------------------------------------------------
Office of Personnel           Employees and retired         15,209,987
 Management                    employees health benefits
                               fund
Office of Personnel           Employees life insurance       1,372,632
 Management                    fund
======================================================================
Total                                                       16,582,619

National Aeronautics and Space Administration
----------------------------------------------------------------------
National Aeronautics and      Research and development       6,963,064
 Space Administration
National Aeronautics and      Space flight, control, and     4,613,965
 Space Administration          data communications
======================================================================
Total                                                       11,577,029

Department of Health and Human Services
----------------------------------------------------------------------
Administration for Children   Children and families            114,571
 and Families                  services programs
Assistant Secretary for       Service, supply, and other       272,468
 Health                        funds
Centers for Disease Control   Disease control, research,       252,970
 and Prevention                and training
Departmental Management       General departmental             111,853
                               management
Food and Drug Administration  Salaries and expenses            178,974
Health Care Financing         Program management             1,801,959
 Administration
Health Care Financing         Federal supplementary          1,420,270
 Administration                medical insurance trust
                               fund
Health Care Financing         Federal hospital insurance       714,533
 Administration                trust fund
Health Resources and          Health Resources and             152,200
 Services Administration       Services
Indian Health Services        Indian Health Services           833,342
Indian Health Services        Indian health facilities         160,874
National Institutes of        National Institutes of         2,048,074
 Health                        Health
Substance Abuse and Mental    Substance abuse and mental       160,374
 Health Services               health services
 Administration
======================================================================
Total                                                        8,222,462

Department of Defense--Civil
----------------------------------------------------------------------
Corps of Engineers--Civil     Revolving fund                 2,742,056
Corps of Engineers--Civil     Operation and maintenance,       718,708
                               general
Corps of Engineers--Civil     Construction, general            643,235
Corps of Engineers--Civil     Harbor maintenance trust         476,620
                               fund
Corps of Engineers--Civil     Flood control and coastal        173,514
                               emergencies
Corps of Engineers--Civil     Flood control, Mississippi       115,599
                               River and tributaries
Education Benefits            Education benefits fund          206,817
======================================================================
Total                                                        5,076,549

Funds Appropriated to the President
----------------------------------------------------------------------
Agency for International      Assistance for the new           610,695
 Development                   independent States of the
                               Former Soviet Union
Agency for International      Sustainable development          224,028
 Development                   assistance program
Agency for International      Assistance for Eastern           166,053
 Development                   Europe and the Baltic
                               States
Military Sales Programs       Foreign military sales trust   2,992,168
                               fund
======================================================================
Total                                                        3,992,944

General Services Administration
----------------------------------------------------------------------
Information Technology        Information technology fund    1,193,611
 Service
Personal Property Activities  General supply fund              167,831
Real Property Activities      Federal buildings fund         2,571,054
======================================================================
Total                                                        3,932,496

Department of Transportation
----------------------------------------------------------------------
Coast Guard                   Operating expenses               521,430
Coast Guard                   Emergency fund                   108,935
Federal Aviation              Facilities and equipment       1,543,504
 Administration                (Airport and airway trust
                               fund)
Federal Aviation              Operations                       395,191
 Administration
Federal Aviation              Research, engineering and        170,046
 Administration                development (Airport and
                               airway trust)
Federal Highway               Federal-aid highways             448,076
 Administration
Maritime Administration       Ready reserve force              164,938
Maritime Administration       Vessel operations revolving      157,034
                               fund
Research and Special          Working capital fund, Volpe      158,252
 Programs Administration       National Transportation
                               Systems Center
======================================================================
Total                                                        3,667,406

Department of Justice
----------------------------------------------------------------------
Drug Enforcement              Salaries and expenses            217,177
 Administration
Federal Bureau of             Salaries and expenses            321,584
 Investigation
Federal Prison System         Buildings and facilities         560,355
Federal Prison System         Salaries and expenses            287,710
General Administration        Working capital fund             151,252
Immigration and               Salaries and expenses            291,296
 Naturalization Service
Immigration and               Immigration user fee             272,403
 Naturalization Service
Immigration and               Immigration examinations fee     248,780
 Naturalization Service
Interagency Law Enforcement   Organized crime drug             387,394
                               enforcement
Legal Activities              Assets forfeiture fund           472,881
Legal Activities              Support of United States         253,527
                               prisoners
Legal Activities              Salaries and expenses,           118,927
                               General Legal Activities
======================================================================
Total                                                        3,583,286

Department of Agriculture
----------------------------------------------------------------------
Agricultural Research         Agricultural Research            178,666
 Service                       Service
Farm Service Agency           Commodity credit corporation     679,608
                               fund
Farm Service Agency           Agricultural credit              273,076
                               insurance fund program
                               account
Farm Service Agency           Administrative and operating     269,212
                               expenses
Forest Service                Cooperative work trust fund      424,419
Forest Service                National forest system           406,885
Forest Service                Emergency forest service         395,401
                               firefighting fund
Forest Service                Construction                     106,508
Natural Resources             Watershed and flood              135,689
 Conservation Service          prevention operations
Rural Housing and Community   Rural housing insurance fund     384,318
 Development Service           program account
======================================================================
Total                                                        3,253,782

Environmental Protection Agency
----------------------------------------------------------------------
Environmental Protection      Hazardous substance            1,190,149
 Agency                        superfund
Environmental Protection      Abatement, control, and          511,627
 Agency                        compliance
Environmental Protection      Payment to the hazardous         250,000
 Agency                        substance superfund
Environmental Protection      Research and development         195,958
 Agency
======================================================================
Total                                                        2,147,734

Department of the Interior
----------------------------------------------------------------------
Bureau of Indian Affairs      Operation of Indian programs     655,845
Bureau of Indian Affairs      Construction                     132,590
Bureau of Land Management     Management of lands and          143,147
                               resources
Bureau of Reclamation         Operation and maintenance        182,795
Bureau of Reclamation         Construction program             172,390
Bureau of Reclamation         Lower Colorado River Basin       150,934
                               development fund
National Park Service         Construction                     213,163
National Park Service         Operation of the national        157,932
                               park system
United States Geological      Surveys, investigations and      122,834
 Survey                        research
======================================================================
Total                                                        1,931,630

Department of Veterans Affairs
----------------------------------------------------------------------
Veterans Health               Medical care                   1,800,469
 Administration

Social Security Administration
----------------------------------------------------------------------
Social Security               Federal disability insurance   1,479,737
 Administration                trust fund

Department of the Treasury
----------------------------------------------------------------------
Bureau of the Public Debt     Administering the public         169,686
                               debt
Departmental Offices          Department of the Treasury       104,534
                               forfeiture fund
Internal Revenue Service      Information systems              446,481
Internal Revenue Service      Tax law enforcement              139,447
United States Customs         Salaries and expenses            264,251
 Service
======================================================================
Total                                                        1,124,399

Department of State
----------------------------------------------------------------------
Administration of Foreign     Diplomatic and consular          519,321
 Affairs                       programs
Administration of Foreign     Acquisition and maintenance      297,109
 Affairs                       of buildings abroad
Administration of Foreign     Salaries and expenses            108,592
 Affairs
======================================================================
Total                                                          925,022

Legislative Branch
----------------------------------------------------------------------
House of Representatives      Salaries and expenses            681,711
Senate                        Senators' official personnel     200,295
                               and office expense account
======================================================================
Total                                                          882,006

Department of Commerce
----------------------------------------------------------------------
National Oceanic and          Operations, research, and        588,108
 Atmospheric Administration    facilities
Patent and Trademark Office   Salaries and expenses            127,392
======================================================================
Total                                                          715,500

Department of Housing and Urban Development
----------------------------------------------------------------------
Housing Programs              Federal Housing                  262,810
                               Administration mutual
                               mortgage insurance program
                               account
Housing Programs              General and special risk         192,252
                               program account
Management and                Salaries and expenses            112,333
 Administration
======================================================================
Total                                                          567,395

The Judiciary
----------------------------------------------------------------------
Courts of Appeals, District   Salaries and expenses            170,759
 Courts, and other Judicial
 Services
Courts of Appeals, District   Defender services                135,821
 Courts, and other Judicial
 Services
======================================================================
Total                                                          306,580

Small Business Administration
----------------------------------------------------------------------
Small Business                Disaster loans program           268,962
 Administration                account

Department of Education
----------------------------------------------------------------------
Departmental Management       Program administration           154,937
Office of Educational         Education research,              109,786
 Research and Improvement      statistics, and improvement
======================================================================
Total                                                          264,723

Department of Labor
----------------------------------------------------------------------
Bureau of Labor Statistics    Salaries and expenses            112,720
Employment and Training       Unemployment trust fund          129,576
 Administration
======================================================================
Total                                                          242,296

Other Independent Agencies
----------------------------------------------------------------------
Corporation for National and  National and community           103,026
 Community Service             service programs, operating
                               expenses
Federal Emergency Management  National flood insurance         305,336
 Agency                        fund
Federal Emergency Management  Disaster relief                  270,683
 Agency
Federal Emergency Management  Emergency management             123,538
 Agency                        planning and assistance
National Science Foundation   Research and related             218,549
                               activities
Nuclear Regulatory            Salaries and expenses            208,429
 Commission
Postal Service                Postal Service fund            1,660,306
Resolution Trust Corporation  RTC revolving fund               525,782
Tennessee Valley Authority    Tennessee Valley Authority     2,058,759
                               fund
United States Enrichment      United States Enrichment         445,894
 Corporation Fund              Corporation Fund
======================================================================
Total                                                        5,920,302
======================================================================
Subtotal: Obligations listed                                $220,580,0
 in table III.5                                                     88
======================================================================
Total fiscal year 1994                                      $229,835,1
 obligations, object class                                          04
 25, all accounts
Percent of fiscal year 1994                                       96.0
 object class 25 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 



                              Table III.6
                
                Object Class 26 -Supplies and Materials

                         (Dollars in thousands)

                                                            Obligation
Agency/Bureau                 Account                                s
----------------------------  ----------------------------  ----------
Department of Defense--Military
----------------------------------------------------------------------
Military Personnel            National Guard personnel,       $151,311
                               Army
Military Personnel            Reserve personnel, Army          101,691
Operation and Maintenance     Operation and maintenance,     4,555,663
                               Air Force
Operation and Maintenance     Operation and maintenance,     3,431,177
                               Navy
Operation and Maintenance     Operation and maintenance,     3,143,478
                               Army
Operation and Maintenance     Defense health program         1,436,675
Operation and Maintenance     Operation and maintenance,       816,689
                               Air National Guard
Operation and Maintenance     Operation and maintenance,       655,023
                               Marine Corps
Operation and Maintenance     Operation and maintenance,       576,063
                               Army National Guard
Operation and Maintenance     Operation and maintenance,       499,991
                               Defense-wide
Operation and Maintenance     Operation and maintenance,       347,697
                               Air Force Reserve
Operation and Maintenance     Operation and maintenance,       168,885
                               Army Reserve
Operation and Maintenance     Operation and maintenance,       159,316
                               Navy Reserve
Procurement                   Other procurement, Navy        1,089,743
Procurement                   Aircraft procurement, Navy       715,474
Procurement                   Procurement of ammunition,       379,234
                               Army
Procurement                   Weapons procurement, Navy        376,613
Procurement                   Missile procurement, Army        298,401
Procurement                   Procurement, Marine Corps        141,093
Research, Development, Test,  Research, development, test,     256,500
 and Evaluation                and evaluation, Air Force
Research, Development, Test,  Research, development, test,     199,529
 and Evaluation                and evaluation, Army
Revolving and Management      Defense business operations   33,262,257
 Funds                         fund
Revolving and Management      Army conventional ammunition   1,216,942
 Funds                         working capital fund
Revolving and Management      Emergency response fund          106,046
 Funds
======================================================================
Total                                                       54,085,491

Department of Agriculture
----------------------------------------------------------------------
Agricultural Marketing        Funds for strengthening          500,115
 Service                       markets, income, and supply
                               (section 32)
Farm Service Agency           Commodity credit corporation   2,551,187
                               fund
Food and Consumer Service     State child nutrition            243,891
                               programs
======================================================================
Total                                                        3,295,193

Department of Veterans Affairs
----------------------------------------------------------------------
Departmental Administration   Supply fund                      245,802
Veterans Health               Medical care                   2,205,715
 Administration
Veterans Health               Canteen service revolving        133,551
 Administration                fund
======================================================================
Total                                                        2,585,068

General Services Administration
----------------------------------------------------------------------
Personal Property Activities  General supply fund            1,872,535

Funds Appropriated to the President
----------------------------------------------------------------------
Military Sales Programs       Foreign military sales trust   1,456,243
                               fund

Department of Health and Human Services
----------------------------------------------------------------------
Assistant Secretary for       Service, supply, and other       124,114
 Health                        funds
Centers for Disease Control   Disease control, research,       212,438
 and Prevention                and training
Indian Health Services        Indian Health Services           113,746
National Institutes of        National Institutes of           124,544
 Health                        Health
======================================================================
Total                                                          574,842

Department of Transportation
----------------------------------------------------------------------
Coast Guard                   Operating expenses               416,309

Department of Justice
----------------------------------------------------------------------
Federal Prison System         Salaries and expenses            217,818
Federal Prison System         Federal Prison Industries,       198,423
                               Incorporated
======================================================================
Total                                                          416,241

Department of the Treasury
----------------------------------------------------------------------
Bureau of Engraving and       Bureau of Engraving and          141,380
 Printing                      Printing fund
United States Mint            Numismatic public enterprise     208,151
                               fund
======================================================================
Total                                                          349,531

National Aeronautics and Space Administration
----------------------------------------------------------------------
National Aeronautics and      Research and development         189,937
 Space Administration
National Aeronautics and      Space flight, control, and       105,786
 Space Administration          data communications
======================================================================
Total                                                          295,723

Department of Commerce
----------------------------------------------------------------------
National Oceanic and          Operations, research, and        111,548
 Atmospheric Administration    facilities

Department of Defense--Civil
----------------------------------------------------------------------
Corps of Engineers--Civil     Revolving fund                   102,488

Other Independent Agencies
----------------------------------------------------------------------
Postal Service                Postal Service fund            1,207,566
Tennessee Valley Authority    Tennessee Valley Authority     1,165,729
                               fund
United States Enrichment      United States Enrichment         475,790
 Corporation Fund              Corporation Fund
======================================================================
Total                                                        2,849,085
Subtotal: Obligations listed                                $68,410,29
 in table III.6                                                      7
======================================================================
Total fiscal year 1994                                      $71,800,20
 obligations, object class                                           3
 26, all accounts
Percent of fiscal year 1994                                       95.3
 object class 26 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 




                              Table III.7
                
                       Object Class 31 -Equipment

                         (Dollars in thousands)

                                                            Obligation
Agency/Bureau                 Account                                s
----------------------------  ----------------------------  ----------
Department of Defense--Military
----------------------------------------------------------------------
Operation and Maintenance     Operation and maintenance,    $1,815,780
                               Navy
Operation and Maintenance     Defense health program           654,192
Operation and Maintenance     Operation and maintenance,       579,970
                               Air Force
Operation and Maintenance     Operation and maintenance,       394,563
                               Army
Operation and Maintenance     Operation and maintenance,       181,057
                               Navy Reserve
Operation and Maintenance     Operation and maintenance,       179,615
                               Defense-wide
Procurement                   Aircraft procurement, Air     11,201,887
                               Force
Procurement                   Other procurement, Air Force   9,107,853
Procurement                   Shipbuilding and conversion,   5,712,444
                               Navy
Procurement                   Aircraft procurement, Navy     4,684,189
Procurement                   Missile procurement, Air       3,499,552
                               Force
Procurement                   Other procurement, Navy        3,093,671
Procurement                   Weapons procurement, Navy      2,702,684
Procurement                   Procurement, Defense-wide      2,214,304
Procurement                   Other procurement, Army        1,973,029
Procurement                   National guard and reserve     1,650,333
                               equipment
Procurement                   Aircraft procurement, Army       802,493
Procurement                   Procurement of weapons and       606,487
                               tracked combat vehicles,
                               Army
Procurement                   Missile procurement, Army        512,911
Procurement                   Procurement, Marine Corps        464,719
Research, Development, Test,  Research, development, test,     221,952
 and Evaluation                and evaluation, Defense-
                               wide
Research, Development, Test,  Research, development, test,     110,036
 and Evaluation                and evaluation, Army
Revolving and Management      Defense business operations    1,629,424
 Funds                         fund
Revolving and Management      National defense sealift         290,800
 Funds                         fund
======================================================================
Total                                                       54,283,945

Funds Appropriated to the President
----------------------------------------------------------------------
Military Sales Programs       Foreign military sales trust   8,434,046
                               fund

Department of Transportation
----------------------------------------------------------------------
Coast Guard                   Acquisition, construction,       119,802
                               and improvements
Federal Aviation              Facilities and equipment         611,066
 Administration                (Airport and airway trust
                               fund)
======================================================================
Total                                                          730,868

Department of Veterans Affairs
----------------------------------------------------------------------
Departmental Administration   Supply fund                      150,647
Veterans Health               Medical care                     487,519
 Administration
======================================================================
Total                                                          638,166

General Services Administration
----------------------------------------------------------------------
Personal Property Activities  General supply fund              424,566

Department of the Treasury
----------------------------------------------------------------------
Internal Revenue Service      Information systems              352,174

Department of Justice
----------------------------------------------------------------------
Federal Bureau of             Salaries and expenses            300,454
 Investigation

Department of Energy
----------------------------------------------------------------------
Atomic Energy Defense         Defense environmental            119,991
 Activities                    restoration and waste
                               management
Atomic Energy Defense         Weapons activities               111,149
 Activities
======================================================================
Total                                                          231,140

Department of Commerce
----------------------------------------------------------------------
National Oceanic and          Operations, research, and        166,016
 Atmospheric Administration    facilities

National Aeronautics and Space Administration
----------------------------------------------------------------------
National Aeronautics and      Research and development         148,836
 Space Administration

Other Independent Agencies
----------------------------------------------------------------------
Postal Service                Postal Service fund              571,023
Tennessee Valley Authority    Tennessee Valley Authority       216,655
                               fund
======================================================================
Total                                                          787,678
Subtotal: Obligations listed                                $66,497,88
 in table III.7                                                      9
======================================================================
Total fiscal year 1994                                      $70,294,77
 obligations, object class                                           4
 31, all accounts
Percent of fiscal year 1994                                       94.6
 object class 31 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 



                              Table III.8
                
                  Object Class 32 -Land and Structures

                         (Dollars in thousands)

                                                            Obligation
Agency/Bureau                 Account                                s
----------------------------  ----------------------------  ----------
Department of Defense--Military
----------------------------------------------------------------------
Family Housing                Family housing, Navy and        $667,257
                               Marine Corps
Family Housing                Family housing, Army             254,842
Family Housing                Family housing, Air Force        226,990
Military Construction         Military construction, Army    1,740,357
Military Construction         Military construction, Air     1,170,785
                               Force
Military Construction         Military construction, Navy      885,921
Military Construction         Military construction,           624,476
                               Defense-wide
Military Construction         Military construction, Army      264,149
                               National Guard
Military Construction         Military construction, Air       257,785
                               National Guard
Military Construction         Base realignment and closure     216,870
                               account
Military Construction         North Atlantic Treaty            200,106
                               Organization infrastructure
Military Construction         Military construction, Army      103,163
                               Reserve
Operation and Maintenance     Operation and maintenance,       188,488
                               Army
Revolving and Management      Pentagon reservation             108,651
 Funds                         maintenance revolving fund
======================================================================
Total                                                        6,909,840

Department of Housing and Urban Development
----------------------------------------------------------------------
Housing Programs              Federal Housing                3,507,211
                               Administration mutual
                               mortgage and cooperative
                               housing insurance funds
                               liquidating account
Housing Programs              Federal Housing                  409,249
                               Administration general and
                               special risk insurance
                               funds liquidating account
======================================================================
Total                                                        3,916,460

Department of Energy
----------------------------------------------------------------------
Atomic Energy Defense         Defense environmental            276,187
 Activities                    restoration and waste
                               management
Atomic Energy Defense         Weapons activities               198,249
 Activities
Atomic Energy Defense         Other Defense Activities         138,454
 Activities
Energy Programs               Energy supply, research and      262,784
                               development activities
Energy Programs               General science and research     187,716
                               activities
======================================================================
Total                                                        1,063,390

Department of Veterans Affairs
----------------------------------------------------------------------
Construction                  Construction, major projects     534,216
Construction                  Construction, minor projects     116,982
Veterans Health               Medical care                     202,155
 Administration
======================================================================
Total                                                          853,353

Department of Defense--Civil
----------------------------------------------------------------------
Corps of Engineers--Civil     Construction, general            554,000
Corps of Engineers--Civil     Operation and maintenance,       188,410
                               general
======================================================================
Total                                                          742,410

Department of Transportation
----------------------------------------------------------------------
Federal Aviation              Facilities and equipment         275,008
 Administration                (Airport and airway trust
                               fund)
Federal Highway               Federal-aid highways             176,207
 Administration
======================================================================
Total                                                          451,215

National Aeronautics and Space Administration
----------------------------------------------------------------------
National Aeronautics and      Construction of facilities       296,328
 Space Administration

Department of the Interior
----------------------------------------------------------------------
Bureau of Reclamation         Construction program             121,542

Other Independent Agencies
----------------------------------------------------------------------
Postal Service                Postal Service fund            1,011,709
======================================================================
Subtotal: Obligations listed                                $15,366,24
 in table III.8                                                      7
======================================================================
Total fiscal year 1994                                      $17,213,95
 obligations, object class                                           7
 32, all accounts
Percent of fiscal year 1994                                       89.3
 object class 32 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 




                              Table III.9
                
                 Object Class 33 -Investments and Loans

                         (Dollars in thousands)

                                                            Obligation
Agency/Bureau                 Account                                s
----------------------------  ----------------------------  ----------
Department of Agriculture
----------------------------------------------------------------------
Farm Service Agency           Commodity credit corporation  $6,430,071
                               fund
Farm Service Agency           Commodity credit corporation     746,206
                               guaranteed loans
                               liquidating account
======================================================================
Total                                                        7,176,277

Department of Veterans Affairs
----------------------------------------------------------------------
Veterans Benefits             Loan guaranty revolving fund   1,485,469
 Administration                liquidating account
Veterans Benefits             Guaranty and indemnity fund      509,692
 Administration                liquidating account
Veterans Benefits             National Service Life            102,554
 Administration                Insurance fund
======================================================================
Total                                                        2,097,715

Funds Appropriated to the President
----------------------------------------------------------------------
International Monetary        United States quota,             926,551
 Programs                      International Monetary Fund
Multilateral Assistance       Contribution to the            1,024,332
                               International Development
                               Association
Multilateral Assistance       Contribution to the African      135,000
                               Development Fund
======================================================================
Total                                                        2,085,883

Department of Housing and Urban Development
----------------------------------------------------------------------
Government National Mortgage  Guarantees of mortgage-          628,373
 Association                   backed securities
                               liquidating account
Housing Programs              Federal Housing                  866,236
                               Administration mutual
                               mortgage and cooperative
                               housing insurance funds
                               liquidating account
Housing Programs              Federal Housing                  407,376
                               Administration general and
                               special risk insurance
                               funds liquidating account
======================================================================
Total                                                        1,901,985

Small Business Administration
----------------------------------------------------------------------
Small Business                Business loan fund               455,879
 Administration                liquidating account

Department of Labor
----------------------------------------------------------------------
Pension Benefit Guaranty      Pension benefit guaranty         146,739
 Corporation                   corporation fund

Other Independent Agencies
----------------------------------------------------------------------
National Credit Union         Central liquidity facility       117,356
 Administration
Tennessee Valley Authority    Tennessee Valley Authority       222,840
                               fund
======================================================================
Total                                                          340,196
======================================================================
Subtotal: Obligations listed                                $14,204,67
 in table III.9                                                      4
======================================================================
Total fiscal year 1994                                      $15,158,35
 obligations, object class                                           7
 33, all accounts
Percent of fiscal year 1994                                       93.7
 object class 33 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 



                              Table III.10
                
                Object Class 41 -Grants, Subsidies, and
                             Contributions

                         (Dollars in thousands)

                                                            Obligation
Agency/Bureau                 Account                                s
----------------------------  ----------------------------  ----------
Department of Health and Human Services
----------------------------------------------------------------------
Administration for Children   Family support payments to    $16,903,33
 and Families                  States                                9
Administration for Children   Children and families          4,461,561
 and Families                  services programs
Administration for Children   Payments to states for         2,987,594
 and Families                  foster care and adoption
                               assistance
Administration for Children   Social services block grant    2,812,457
 and Families
Administration for Children   Low income home energy         1,737,391
 and Families                  assistance
Administration for Children   Payments to States for the       890,384
 and Families                  child care and development
                               block grant
Administration for Children   Payments to States for the       872,978
 and Families                  job opportunities and basic
                               skills training
Administration for Children   State legalization impact        809,858
 and Families                  assistance grants
Administration for Children   Refugee and entrant              385,942
 and Families                  assistance
Administration on Aging       Aging services programs          857,757
Centers for Disease Control   Disease control, research,     1,242,695
 and Prevention                and training
Health Care Financing         Grants to States for          81,273,290
 Administration                Medicaid
Health Care Financing         Payments to health care       39,992,101
 Administration                trust funds
Health Care Financing         Federal hospital insurance       228,784
 Administration                trust fund
Health Resources and          Health Resources and           2,721,504
 Services Administration       Services
Indian Health Services        Indian Health Services           104,852
National Institutes of        National Institutes of         8,101,767
 Health                        Health
Substance Abuse and Mental    Substance abuse and mental     1,988,802
 Health Services               health services
 Administration
======================================================================
Total                                                       168,373,05
                                                                     6

Department of Agriculture
----------------------------------------------------------------------
Cooperative State Research,   Cooperative state research       438,812
 Education, and Extension      activities
 Service
Cooperative State Research,   Extension activities             429,255
 Education, and Extension
 Service
Farm Service Agency           Commodity credit corporation  10,571,145
                               fund
Farm Service Agency           Conservation reserve program   1,735,587
Farm Service Agency           Salaries and expenses            594,886
Farm Service Agency           Agricultural credit              213,021
                               insurance fund program
                               account
Farm Service Agency           Agricultural conservation        197,468
                               program
Farm Service Agency           Commodity credit corporation     126,263
                               export credit guarantee
                               loans program
Food and Consumer Service     Food stamp program            25,432,777
Food and Consumer Service     State child nutrition          7,022,517
                               programs
Food and Consumer Service     Special supplemental           3,304,928
                               nutrition program for
                               women, infants, and
                               children
Food and Consumer Service     Food donations programs for      164,182
                               selected groups
Foreign Agricultural Service  Public Law 480 Grants-         1,188,151
                               Titles I (OFD), II, and III
Foreign Agricultural Service  Public Law 480 program           300,588
                               account
Natural Resources             Watershed and flood              102,079
 Conservation Service          prevention operations
Rural Housing and Community   Rural housing insurance fund     735,344
 Development Service           program account
Rural Housing and Community   Rental assistance program        446,694
 Development Service
Rural Utilities Service       Rural water and waste            499,647
                               disposal grants
Rural Utilities Service       Rural development insurance      141,921
                               fund program account
======================================================================
Total                                                       53,645,265

Department of Education
----------------------------------------------------------------------
Office of Bilingual           Bilingual and immigrant          224,339
 Education and Minority        education
 Languages Affairs
Office of Educational         Education research,              181,153
 Research and Improvement      statistics, and improvement
Office of Educational         Libraries                        149,161
 Research and Improvement
Office of Elementary and      Education for the              7,008,717
 Secondary Education           disadvantaged
Office of Elementary and      School improvement programs    1,330,838
 Secondary Education
Office of Elementary and      Impact aid                       903,132
 Secondary Education
Office of Postsecondary       Student financial assistance   7,890,684
 Education
Office of Postsecondary       Federal family education       2,933,032
 Education                     loan program account
Office of Postsecondary       Higher education                 885,373
 Education
Office of Postsecondary       Federal family education         836,061
 Education                     loan liquidating account
Office of Postsecondary       Howard University                195,019
 Education
Office of Special Education   Special education              3,646,915
 and Rehabilitative Services
Office of Special Education   Rehabilitation services and    2,291,883
 and Rehabilitative Services   disability research
Office of Vocational and      Vocational and adult           1,444,737
 Adult Education               education
======================================================================
Total                                                       29,921,044

Social Security Administration
----------------------------------------------------------------------
Social Security               Supplemental security income  27,845,977
 Administration                program

Department of Transportation
----------------------------------------------------------------------
Federal Aviation              Grants-in-aid for airports     1,719,536
 Administration                (Airport and airway trust
                               fund)
Federal Highway               Federal-aid highways          19,781,022
 Administration
Federal Highway               Miscellaneous appropriations     201,297
 Administration
Federal Railroad              Grants to National Railroad      491,158
 Administration                Passenger Corporation
Federal Railroad              Northeast corridor               228,850
 Administration                improvement program
Federal Railroad              Mandatory passenger rail         137,000
 Administration                service payments
Federal Transit               Formula grants                 2,120,093
 Administration
Federal Transit               Discretionary grants (trust    1,595,765
 Administration                fund)
Federal Transit               Washington metropolitan area     199,000
 Administration                transit authority
National Highway Traffic      Highway traffic safety           167,955
 Safety Administration         grants
======================================================================
Total                                                       26,641,676

Department of Housing and Urban Development
----------------------------------------------------------------------
Community Planning and        Community development grants   4,877,389
 Development
Community Planning and        Home investment partnerships   1,450,003
 Development                   program
Community Planning and        Shelter plus care                239,199
 Development
Community Planning and        Supportive housing program       134,176
 Development
Community Planning and        Emergency shelter grants         113,587
 Development                   program
Housing Programs              Annual contributions for       9,263,362
                               assisted housing
Housing Programs              Assistance for the renewal     5,099,793
                               of expiring Section 8
                               subsidy contracts
Housing Programs              General and special risk         155,451
                               program account
Housing Programs              Homeownership and                154,318
                               opportunity for people
                               everywhere grants (HOPE)
Housing Programs              Flexible Subsidy Fund            126,044
Housing Programs              Other assisted housing           111,470
                               programs
Public and Indian Housing     Payments for operation of      2,620,304
 Programs                      low income housing projects
Public and Indian Housing     Revitalization of severely       579,248
 Programs                      distressed public housing
                               projects
======================================================================
Total                                                       24,924,344

Department of Labor
----------------------------------------------------------------------
Employment and Training       Training and employment        4,811,220
 Administration                services
Employment and Training       Unemployment trust fund        3,307,172
 Administration
Employment and Training       State unemployment insurance   3,229,169
 Administration                and employment service
                               operations
Employment and Training       Community service employment     410,500
 Administration                for older Americans
Employment and Training       Federal unemployment             350,234
 Administration                benefits and allowances
======================================================================
Total                                                       12,108,295

Funds Appropriated to the President
----------------------------------------------------------------------
Agency for International      Sustainable development          900,584
 Development                   assistance program
Agency for International      Assistance for the new           877,306
 Development                   independent States of the
                               Former Soviet Union
Agency for International      Development fund for Africa      745,905
 Development
Agency for International      Assistance for Eastern           320,503
 Development                   Europe and the Baltic
                               States
Agency for International      International disaster           137,586
 Development                   assistance
International Security        Foreign military financing     3,124,212
 Assistance                    program
International Security        Economic support fund          2,152,560
 Assistance
Multilateral Assistance       International organizations      362,628
                               and programs
======================================================================
Total                                                        8,621,284

Environmental Protection Agency
----------------------------------------------------------------------
Environmental Protection      Water infrastructure           1,652,583
 Agency                        financing
Environmental Protection      Abatement, control, and          734,323
 Agency                        compliance
Environmental Protection      Hazardous substance              205,930
 Agency                        superfund
Environmental Protection      Research and development         135,990
 Agency
======================================================================
Total                                                        2,728,826

Department of Veterans Affairs
----------------------------------------------------------------------
Veterans Benefits             Readjustment benefits          1,370,292
 Administration
Veterans Benefits             Guaranty and indemnity           611,336
 Administration                program account
Veterans Benefits             Servicemen's group life          528,525
 Administration                insurance fund
Veterans Health               Medical care                     158,582
 Administration
======================================================================
Total                                                        2,668,735

Department of the Treasury
----------------------------------------------------------------------
Bureau of Alcohol, Tobacco    Internal revenue collections     200,670
 and Firearms                  for Puerto Rico
Financial Management Service  Payment to the Resolution      2,328,305
                               Funding Corporation
United States Customs         Miscellaneous permanent          135,049
 Service                       appropriations
======================================================================
Total                                                        2,664,024

Department of State
----------------------------------------------------------------------
International Organizations   Contributions for              1,071,607
 and Conferences               international peacekeeping
                               activities
International Organizations   Contributions to                 857,648
 and Conferences               international organizations
Other                         Migration and refugee            671,899
                               assistance
======================================================================
Total                                                        2,601,154

Department of the Interior
----------------------------------------------------------------------
Bureau of Indian Affairs      Operation of Indian programs     315,813
Bureau of Indian Affairs      Miscellaneous trust funds        275,510
Minerals Management Service   Mineral leasing and              519,641
                               associated payments
Office of Surface Mining      Abandoned mine reclamation       217,602
 Reclamation and Enforcement   fund
Territorial and               Compact of free association      137,281
 International Affairs
Territorial and               Payments to the United           101,865
 International Affairs         States territories, fiscal
                               assistance
United States Fish and        Sport fish restoration           220,773
 Wildlife Service
United States Fish and        Miscellaneous permanent          193,261
 Wildlife Service              appropriations
======================================================================
Total                                                        1,981,746

Small Business Administration
----------------------------------------------------------------------
Small Business                Disaster loans program           875,059
 Administration                account
Small Business                Business loan program            223,390
 Administration                account
Small Business                Salaries and expenses            115,642
 Administration
======================================================================
Total                                                        1,214,091

Department of Energy
----------------------------------------------------------------------
Energy Programs               Energy supply, research and      418,961
                               development activities
Energy Programs               Energy conservation              308,904
Energy Programs               Clean coal technology            294,743
Energy Programs               General science and research     128,195
                               activities
======================================================================
Total                                                        1,150,803

Department of Commerce
----------------------------------------------------------------------
Economic Development          Economic development             620,620
 Administration                assistance programs
National Institute of         Working capital fund             125,416
 Standards and Technology
National Oceanic and          Operations, research, and        268,224
 Atmospheric Administration    facilities
======================================================================
Total                                                        1,014,260

Department of Justice
----------------------------------------------------------------------
Office of Justice Programs    Justice assistance               734,155
Office of Justice Programs    Crime victims fund               137,711
======================================================================
Total                                                          871,866

Department of Defense--Military
----------------------------------------------------------------------
Research, Development, Test,  Research, development, test,     250,212
 and Evaluation                and evaluation, Navy
Research, Development, Test,  Research, development, test,     238,852
 and Evaluation                and evaluation, Army
======================================================================
Total                                                          489,064

National Aeronautics and Space Administration
----------------------------------------------------------------------
National Aeronautics and      Research and development         177,438
 Space Administration

Legislative Branch
----------------------------------------------------------------------
Library of Congress           Payments to copyright owners     171,658

Other Independent Agencies
----------------------------------------------------------------------
Appalachian Regional          Appalachian regional             214,939
 Commission                    development programs
Board for International       Grants and expenses              203,833
 Broadcasting
Corporation for National and  National and community           166,809
 Community Service             service programs, operating
                               expenses
Corporation for National and  Domestic volunteer service       134,673
 Community Service             programs, Operating
                               expenses
Corporation for Public        Corporation for public           275,000
 Broadcasting                  broadcasting
District of Columbia          Federal payment to the           698,000
                               District of Columbia
Export-Import Bank of the     Export-Import Bank loans         936,643
 United States                 program account
Federal Emergency Management  Disaster relief                3,847,857
 Agency
Federal Emergency Management  Emergency management             161,199
 Agency                        planning and assistance
Federal Emergency Management  Emergency food and shelter       130,050
 Agency                        program
Legal Services Corporation    Payment to the Legal             400,650
                               Services Corporation
National Endowment for the    National endowment for the       145,286
 Arts                          arts: Grants and
                               administration
National Endowment for the    National endowment for the       158,731
 Humanities                    humanities: Grants and
                               administration
National Science Foundation   Research and related           2,117,849
                               activities
National Science Foundation   Education and human              554,818
                               resources
National Science Foundation   Academic research                105,147
                               infrastructure
Railroad Retirement Board     Federal windfall subsidy         269,365
Tennessee Valley Authority    Tennessee Valley Authority       248,218
                               fund
United States Information     Educational and cultural         332,177
 Agency                        exchange programs
======================================================================
Total                                                       11,101,244
Subtotal: Obligations listed                                $380,915,8
 in table III.10                                                    50
======================================================================
Total fiscal year 1994                                      $386,720,6
 obligations, object class                                          59
 41, all accounts
Percent of fiscal year 1994                                       98.5
 object class 41 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 



                              Table III.11
                
                 Object Class 42 -Insurance Claims and
                              Indemnities

                         (Dollars in thousands)

                                                            Obligation
Agency/Bureau                 Account                                s
----------------------------  ----------------------------  ----------
Social Security Administration
----------------------------------------------------------------------
Social Security               Federal old-age and           $277,280,5
 Administration                survivors insurance trust            70
                               fund
Social Security               Federal disability insurance  37,425,769
 Administration                trust fund
Social Security               Payments to social security    5,679,726
 Administration                trust funds
Social Security               Special benefits for             760,683
 Administration                disabled coal miners
======================================================================
Total                                                       321,146,74
                                                                     8

Department of Health and Human Services
----------------------------------------------------------------------
Health Care Financing         Federal hospital insurance    110,998,42
 Administration                trust fund                            2
Health Care Financing         Federal supplementary         59,483,054
 Administration                medical insurance trust
                               fund
Health Care Financing         Payments to health care          506,000
 Administration                trust funds
======================================================================
Total                                                       170,987,47
                                                                     6

Office of Personnel Management
----------------------------------------------------------------------
Office of Personnel           Civil service retirement and  36,002,801
 Management                    disability fund

Department of Labor
----------------------------------------------------------------------
Employment Standards          Special benefits               1,863,050
 Administration
Employment Standards          Black lung disability trust      547,011
 Administration                fund
Employment Standards          Special workers'                 117,780
 Administration                compensation expenses
Employment and Training       Unemployment trust fund       26,914,292
 Administration
Pension Benefit Guaranty      Pension benefit guaranty         739,884
 Corporation                   corporation fund
======================================================================
Total                                                       30,182,017

Department of Defense--Civil
----------------------------------------------------------------------
Military Retirement           Military retirement fund      26,805,128

Department of Veterans Affairs
----------------------------------------------------------------------
Veterans Benefits             Compensation                  14,062,188
 Administration
Veterans Benefits             Pensions                       3,159,262
 Administration
Veterans Benefits             National Service Life            822,798
 Administration                Insurance fund
Veterans Benefits             Burial benefits and              106,181
 Administration                miscellaneous assistance
======================================================================
Total                                                       18,150,429

Department of Education
----------------------------------------------------------------------
Office of Postsecondary       Federal family education       2,592,163
 Education                     loan liquidating account

Department of Agriculture
----------------------------------------------------------------------
Farm Service Agency           Federal Crop Insurance           716,629
                               Corporation fund

Department of State
----------------------------------------------------------------------
Administration of Foreign     Foreign Service retirement       408,380
 Affairs                       and disability fund
Administration of Foreign     Payment to the Foreign           266,484
 Affairs                       Service retirement and
                               disability fund
======================================================================
Total                                                          674,864

Department of the Treasury
----------------------------------------------------------------------
Financial Management Service  Claims, judgments, and           499,901
                               relief acts

Department of Housing and Urban Development
----------------------------------------------------------------------
Housing Programs              Federal Housing                  289,661
                               Administration general and
                               special risk insurance
                               funds liquidating account

Department of Defense--Military
----------------------------------------------------------------------
Operation and Maintenance     Operation and maintenance,       103,134
                               Air Force
Trust Funds                   Voluntary separation             133,000
                               incentive fund
======================================================================
Total                                                          236,134

Other Independent Agencies
----------------------------------------------------------------------
Federal Emergency Management  National flood insurance         270,757
 Agency                        fund
Postal Service                Postal Service fund              133,290
Railroad Retirement Board     Railroad social security       4,828,494
                               equivalent benefit account
Railroad Retirement Board     Federal payments to the        3,459,415
                               railroad retirement
                               accounts
Railroad Retirement Board     Rail Industry Pension Fund     2,848,942
United Mine Workers of        United Mine Workers of           275,450
 America Benefit Funds         America combined benefit
                               fund
======================================================================
Total                                                       11,816,348
Subtotal: Obligations listed                                $620,100,2
 in table III.11                                                    99
======================================================================
Total fiscal year 1994                                      $621,062,5
 obligations, object class                                          22
 42, all accounts
Percent of fiscal year 1994                                       99.8
 object class 42 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 




                              Table III.12
                
                Object Class 43 -Interest and Dividends

                         (Dollars in thousands)

                                                            Obligation
Agency/Bureau                 Account                                s
----------------------------  ----------------------------  ----------
Department of the Treasury
----------------------------------------------------------------------
Federal Financing Bank        Federal Financing Bank        $10,386,40
                                                                     3
Financial Management Service  Net interest paid to loan        992,009
                               guarantee financing
                               accounts
Interest on the Public Debt   Interest on the public debt   296,277,76
                                                                     4
Internal Revenue Service      Refunding internal revenue     3,068,284
                               collections, interest
======================================================================
Total                                                       310,724,46
                                                                     0

Department of Agriculture
----------------------------------------------------------------------
Farm Service Agency           Agricultural credit            1,151,784
                               insurance fund liquidating
                               account
Farm Service Agency           Commodity credit corporation     145,736
                               fund
Rural Housing and Community   Rural housing insurance fund   3,090,390
 Development Service           liquidating account
Rural Utilities Service       Rural electrification and      2,405,695
                               telephone revolving fund
                               liquidating account
Rural Utilities Service       Rural development insurance      659,991
                               fund liquidating account
======================================================================
Total                                                        7,453,596

Department of Veterans Affairs
----------------------------------------------------------------------
Veterans Benefits             National Service Life            884,081
 Administration                Insurance fund
Veterans Benefits             Veterans special life            117,052
 Administration                insurance fund
======================================================================
Total                                                        1,001,133

Department of Housing and Urban Development
----------------------------------------------------------------------
Housing Programs              Housing for the elderly or       689,174
                               handicapped fund
                               liquidating account

Department of Labor
----------------------------------------------------------------------
Employment Standards          Black lung disability trust      387,756
 Administration                fund

Department of Energy
----------------------------------------------------------------------
Power Marketing               Bonneville Power                 369,672
 Administration                Administration fund

General Services Administration
----------------------------------------------------------------------
Real Property Activities      Federal buildings fund           102,893

Other Independent Agencies
----------------------------------------------------------------------
Export-Import Bank of the     Export-Import Bank of the        494,889
 United States                 United States liquidating
                               account
Farm Credit System Financial  Financial assistance             116,570
 Assistance Corporation        corporation assistance
                               fund, liquidating account
Postal Service                Postal Service fund            2,114,221
Tennessee Valley Authority    Tennessee Valley Authority     1,802,629
                               fund
======================================================================
Total                                                        4,528,309
======================================================================
Subtotal: Obligations listed                                $325,256,9
 in table III.12                                                    93
======================================================================
Total fiscal year 1994                                      $325,688,7
 obligations, object class                                          59
 43, all accounts
Percent of fiscal year 1994                                       99.9
 object class 43 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 



                              Table III.13
                
                        Object Class 44 -Refunds

                         (Dollars in thousands)

                                                            Obligation
Agency/Bureau                 Account                                s
----------------------------  ----------------------------  ----------
Department of the Treasury
----------------------------------------------------------------------
Internal Revenue Service      Payment where earned income   $10,949,82
                               credit exceeds liability              7
                               for tax
Internal Revenue Service      Health insurance supplement      773,000
                               to earned income credit
======================================================================
Total                                                       11,722,827

Office of Personnel Management
----------------------------------------------------------------------
Office of Personnel           Civil service retirement and     392,396
 Management                    disability fund
======================================================================
Subtotal: Obligations listed                                $12,115,22
 in table III.13                                                     3
======================================================================
Total fiscal year 1994                                      $12,233,71
 obligations, object class                                           0
 44, all accounts
Percent of fiscal year 1994                                       99.0
 object class 44 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 



                              Table III.14
                
                     Object Class 92 -Undistributed
                              Obligations

                         (Dollars in thousands)

                                                            Obligation
Agency/Bureau                 Account                                s
----------------------------  ----------------------------  ----------
Social Security Administration
----------------------------------------------------------------------
Social Security               Federal old-age and           $3,594,979
 Administration                survivors insurance trust
                               fund
Social Security               Supplemental security income   1,613,571
 Administration                program
Social Security               Federal disability insurance     134,318
 Administration                trust fund
======================================================================
Total                                                        5,342,868

Department of Transportation
----------------------------------------------------------------------
Federal Aviation              Trust fund share of FAA        2,294,500
 Administration                operations
Federal Transit               Trust fund share of expenses   1,195,000
 Administration
======================================================================
Total                                                        3,489,500

Department of Labor
----------------------------------------------------------------------
Employment and Training       Advances to the unemployment   3,021,325
 Administration                trust fund and other funds

Department of the Treasury
----------------------------------------------------------------------
Departmental Offices          Exchange stabilization fund      239,979

Small Business Administration
----------------------------------------------------------------------
Small Business                Salaries and expenses            189,619
 Administration

Department of Health and Human Services
----------------------------------------------------------------------
Health Care Financing         Payments to health care          100,962
 Administration                trust funds

Other Independent Agencies
----------------------------------------------------------------------
Federal Deposit Insurance     Bank insurance fund            3,094,329
 Corporation
Federal Deposit Insurance     FSLIC resolution fund          2,336,951
 Corporation
Railroad Retirement Board     Railroad social security       3,153,257
                               equivalent benefit account
Resolution Trust Corporation  RTC revolving fund            16,910,230
======================================================================
Total                                                       25,494,767
======================================================================
Subtotal: Obligations listed                                $37,879,02
 in table III.14                                                     0
======================================================================
Total fiscal year 1994                                      $38,069,13
 obligations, object class                                           2
 92, all accounts
Percent of fiscal year 1994                                       99.5
 object class 92 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 



                              Table III.15
                
                Object Class 93 -Limitations on Expenses

                         (Dollars in thousands)

                                                            Obligation
Agency/Bureau                 Account                                s
----------------------------  ----------------------------  ----------
Department of Health and Human Services
----------------------------------------------------------------------
Health Care Financing         Federal hospital insurance      $423,104
 Administration                trust fund
Health Care Financing         Federal supplementary            329,621
 Administration                medical insurance trust
                               fund
======================================================================
Total                                                          752,725

Social Security Administration
----------------------------------------------------------------------
Social Security               Federal old-age and            3,492,921
 Administration                survivors insurance trust
                               fund
Social Security               Federal disability insurance           -
 Administration                trust fund                    4,245,646
======================================================================
Total                                                         -752,725
Subtotal: Obligations listed                                        $0
 in table III.15
======================================================================
Total fiscal year 1994                                         $16,828
 obligations, object class
 93, all accounts
Percent of fiscal year 1994                                        0.0
 object class 93 obligations
----------------------------------------------------------------------
Source:  GAO Budget Database. 


SCOPE AND METHODOLOGY
========================================================== Appendix IV

We obtained automated data from OMB to develop the trend and budget
account information presented in the appendixes to this report.\1 We
extracted and accumulated obligation data at the budget account level
beginning with the fiscal year 1973 budget submission, which contains
the fiscal year 1971 reported actual obligation data.  We aggregated
these data into an object class trend file, summarized by object
series and class.  Although we did not verify these data at the
individual budget account level, we reconciled total obligations
within the trend file--by fiscal year and object class--to published
sources. 

For appendixes I and II, we extracted from the trend file reported
actual year object class obligations by account and summarized by
object series.  These data were converted to 1994 dollars using the
GDP implicit deflator reported in the Fiscal Year 1996 Historical
Tables.  For appendix I, we computed real average annual growth rates
by using the "@RATE" function from an automated spreadsheet
application.  This function determines the periodic interest rate
necessary for an investment to grow to a future value--or conversely
the growth rate displayed between two known values--over the number
of compounding periods. 

For appendix III, we extracted from the trend file reported actual
fiscal year 1994 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 reporting more than $100 million in
obligations in 1994 was included in the appropriate appendix III
table, summarized and listed by department and agency in descending
order.  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. 


--------------------
\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. 


MAJOR CONTRIBUTORS TO THIS REPORT
=========================================================== Appendix V

ACCOUNTING AND INFORMATION
MANAGEMENT DIVISION, WASHINGTON,
D.C. 

Michael J.  Curro, Assistant Director
John W.  Mingus, Evaluator-in-Charge

*** End of document. ***