    Compendium of Budget Accounts: Fiscal Year 1998 (Staff Study, 04/01/97,
    GAO/AIMD-97-65).

    GAO presented a compendium of fiscal year (FY) 1998 budget accounts to
    give users a convenient way to: (1) sort through the federal
    government's fiscal structure; and (2) determine the level of budgetary
    resources used, estimated, or requested by fiscal year for individual
    accounts. GAO did not independently verify the data reported for each
    account, although GAO did reconcile total obligations for branches,
    departments, agencies, and selected individual accounts to published
    sources.

    GAO noted that: (1) this compendium follows the same organizational
    pattern as the Budget of the United States Government, Fiscal Year 1998
    Appendix; (2) account summaries for the legislative and judicial
    branches precede listings for the executive branch, which is organized
    alphabetically by major department and agency, followed by other
    independent agencies; (3) individual accounts are then grouped by major
    subordinate organization, usually a bureau, service, or administration,
    or by major program area; (4) for each account, GAO reports gross
    obligations in millions of nominal dollars; (5) gross obligations
    reflect a financial estimate of orders placed, contracts awarded,
    services received, and other similar transactions during the fiscal
    year; (6) GAO selected gross obligations as the display criterion
    because it best describes the relative size of each budget account,
    expressed in terms of financial commitments made within a given fiscal
    year, without regard to the type of underlying budgetary resource or
    when resulting outlays may occur; (7) in addition to the account title
    and budgetary data by fiscal year, GAO has appended two additional codes
    to each account to enhance utility; (8) to provide perspective on
    mission or purposes, each account includes a code reflecting the budget
    function or subfunction most directly associated with the transactions
    financed by that account; (9) a general description of each function is
    provided in Appendix I and a summary of gross obligations by subfunction
    is provided at the beginning of the account listing for each major
    department and agency; (10) GAO has coded each account by the cognizant
    congressional appropriations subcommittee to clarify the focus of
    congressional oversight for the specific budget account; (11) for
    presentation purposes, the Appendix occasionally merges or consolidates
    separate accounts under a single account title; (12) beginning with the
    FY 1997 budget submission, financial information in the Appendix was
    rounded to the nearest million rather than nearest thousand; (13) for
    financial management purposes, the Department of the Treasury assigns a
    unique account code to each separate appropriation within an
    appropriations act; (14) because of consolidations and merges, the
    President's submission typically presents a smaller universe of accounts
    than that tracked by the Treasury; and (15) the account-level data in t*

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

     REPORTNUM:  AIMD-97-65
         TITLE:  Compendium of Budget Accounts: Fiscal Year 1998
          DATE:  04/01/97
       SUBJECT:  Presidential budgets
                 Future budget projections
                 Budget obligations
                 Appropriation accounts
                 Financial management
                 Budget authority
                 Budget functions
                 Budget outlays
                 Identification codes
    IDENTIFIER:  Postal Service Fund
                 Social Security Trust Fund

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

    Staff Study

    April 1997

    COMPENDIUM OF BUDGET ACCOUNTS -
    FISCAL YEAR 1998

    GAO/AIMD-97-65

    Compendium of Accounts

    (935226)

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

    PREFACE
    ============================================================ Chapter 0

    Each year the President is required by law to submit a budget to the
    Congress.\1 This budget not only presents the President's policy
    proposals for the "budget year," in this case fiscal year 1998, but
    also congressionally enacted totals for the current year (1997) and
    reported actual totals for the previous year (1996).  In effect, the
    President's submission analyzes and compiles separate presentations
    for hundreds of budget accounts,\2 covering all fiscal activities of
    the federal government, including "off-budget"\3

    accounts such as the Social Security Trust Funds and the Postal
    Service Fund.  It also includes, as submitted, certain accounts which
    by law, such as the legislative and judicial branch summaries, or by
    practice are not subject to presidential review.

    The President's budget is intended to address many objectives and
    meet many information needs; more than two dozen requirements are
    currently listed at 31 U.S.C.  1105.  Accordingly, the budget
    comprises a wealth of information in a daunting array of schedules,
    tables, graphs, and narrative summaries.  The comprehensiveness of
    the President's budget submission is its principal strength, but also
    creates its most obvious inconvenience--its sheer size and
    complexity.  For example, for fiscal year 1998, the President's
    budget spanned 6 volumes and over 2400 pages.

    We developed this compendium to give users a convenient way to sort
    through the fiscal structure of the federal government and to
    determine the level of budgetary resources--used, estimated, or
    requested by fiscal year--for individual accounts.

    --------------------
    \1 31 U.S.C.  1104, 1105.

    \2 A "budget account," essentially a separate reporting unit for
    budgetary purposes, is defined as (1) an item for which
    appropriations are made in any appropriation Act and (2) for items
    not provided for in appropriation acts, an item for which there is a
    designated budget account identification code number in the
    President's budget (2 U.S.C.  900(c)(11)).

    \3 "Off-budget" activities are those which are excluded from
    "on-budget" totals by law.

       HOW TO USE THIS DOCUMENT
    ---------------------------------------------------------- Chapter 0:1

    This compendium follows the same organizational pattern as the Budget
    of the United States Government, Fiscal Year 1998 - Appendix (the
    Appendix).  Account summaries for the legislative and judicial
    branches precede listings for the executive branch, which is
    organized alphabetically by major department and agency, followed by
    other independent agencies.  Individual accounts are then grouped by
    major subordinate organization--usually a bureau, service, or
    administration--or by major program area.  For each account, we
    report gross obligations in millions of nominal dollars; gross
    obligations reflect a financial estimate of orders placed, contracts
    awarded, services received, and other similar transactions during the
    fiscal year.  We selected gross obligations as the display criterion
    because it best describes the relative size of each budget account,
    expressed in terms of financial commitments made within a given
    fiscal year, without regard to the type of underlying budgetary
    resource or when resulting outlays may occur.\4

    In addition to the account title and budgetary data by fiscal year,
    we have appended two additional codes to each account to enhance
    utility.  First, to provide perspective on mission or purpose, each
    account includes a code reflecting the budget function or
    subfunction\5 most directly associated with the transactions financed
    by that account; a general description of each function is provided
    in Appendix I and a summary of gross obligations by subfunction is
    provided at the beginning of the account listing for each major
    department and agency.  Second, we have coded each account by the
    cognizant congressional appropriations subcommittee to clarify the
    locus of congressional oversight for the specific budget account.
    The general designation "authorizing committee" is used, either
    singularly or in combination with an appropriations subcommittee
    designation, for those accounts whose spending authority is provided,
    in whole or in part, in laws other than appropriations acts.
    Appendix II summarizes the cognizant congressional committee codes
    used in this document.

    Table 1 describes the standard format followed for each grouping of
    accounts.

                                    Table 1

                        Format for Account Presentations

    Column heading      Description
    ------------------  --------------------------------------------------
    Account             The name of the budget account title, as shown in
    (cognizant          the Appendix. At the end of each account title the
    committee)          cognizant congressional committee code (see
                        appendix II) is parenthetically appended. In some
                        cases, a given account will include both
                        authorizing and appropriations committee codes,
                        indicating joint or mixed oversight for some
                        account components.

    Acct. ID            Each budget account title is assigned a multi-
                        position account identification code developed
                        jointly by the Office of Management and Budget
                        (OMB) and the Department of the Treasury. For
                        purposes of this document, the first two digits,
                        representing the agency code, and the second four
                        digits, representing the basic account symbol, are
                        sufficient to uniquely identify the account.

    Func.               Each account is associated with a distinct three-
                        digit subfunction code reflecting its activities'
                        most important purpose(s). (See appendix I for a
                        descriptive listing of the budget functions.) If
                        the account is associated with two or more
                        subfunctions, the function code is used; if the
                        account is associated with two or more functions,
                        the code "999" is used.

    Act. 1996           In millions of dollars; this represents the actual
                        gross obligations for fiscal year 1996 as recorded
                        by the agency.

    Est. 1997           In millions of dollars; this represents the
                        estimated level of gross obligations based on
                        enacted appropriations; for indefinite
                        appropriations this represents amounts likely to
                        be required.

    Req. 1998           In millions of dollars; this represents the
                        estimated level of gross obligations based on
                        requested levels of budgetary resources. In
                        effect, this represents the President's policy
                        proposal for fiscal year 1998.
    ----------------------------------------------------------------------
    For presentation purposes, the Appendix occasionally merges or
    consolidates separate accounts under a single account title.  For
    example, the National Institutes of Health account title within the
    Department of Health and Human Services includes 24 separate budget
    accounts (as defined in footnote 2) consolidated into one budget
    presentation.  Beginning with the fiscal year 1997 budget submission,
    financial information in the Appendix was rounded to the nearest
    million rather than nearest thousand.  This decision resulted in
    numerous account title changes as accounts below $500,000 were
    consolidated or merged with larger accounts.\6

    Occasionally, users will note that an account title will include no
    gross obligations for a given year.  Where this occurs for 1996 and
    1997 and some level of gross obligations is shown as requested for
    1998, this usually indicates a new account proposal by the President.
    If only 1996 shows zero gross obligations, this typically indicates
    an activity initiated during 1997 and proposed to continue during
    1998.  If only 1998 shows zero gross obligations, this usually
    indicates that the account title has been merged or consolidated, or
    has been or is being proposed for termination.

    --------------------
    \4 It should be noted that gross obligations, while useful to
    describe account-level transactions, overstate department and
    governmentwide totals.  For example, a given account may include
    obligations made to another budget account, which may then be
    reobligated by the receiving account in the same fiscal year.  Other
    selection criteria, such as gross budgetary resources or net outlays,
    could mitigate this effect but would also produce a different set of
    concerns.  For a discussion of this and other related issues, see
    Budget Account Structure:  A Descriptive Overview (GAO/AIMD-95-179,
    September 18, 1995).

    \5 The function and subfunction classification system is a way of
    grouping budgetary resources according to the national need
    addressed.  The Congress uses this system in its concurrent
    resolution on the budget to allocate resources among competing needs.
    (See 2 U.S.C.  632.) Each account is generally placed in the single
    function or subfunction which best reflects its major purpose,
    without regard to agency or organizational distinctions.  For
    discussions of this classification system, see Budget Function
    Classification:  Agency Spending and Personnel Levels for Fiscal
    Years 1994 and 1995 (GAO/AIMD-95-115FS, April 11, 1995) and Budget
    Function Classification:  Agency Spending by Subfunction and Object
    Category, Fiscal Year 1994 (GAO/AIMD-95-116FS, May 10, 1995).

    \6 For financial management purposes, the Department of the Treasury
    assigns a unique account code to each separate appropriation within
    an appropriations act.  Because of consolidations and merges, the
    President's submission typically presents a smaller universe of
    accounts than that tracked by the Treasury.  In 1996 for example,
    Treasury reported about 1,620 accounts on an outlays basis, excluding
    divisions due to differing periods of availability; the Appendix
    lists about 1,040 accounts on a gross obligations basis.

    -------------------------------------------------------- Chapter 0:1.1

    The account-level data in this compendium was extracted from
    automated information collected and maintained by OMB as part of its
    process to develop the President's fiscal year 1998 submission.  We
    did not independently verify the data reported for each account
    although we did reconcile total obligations--for branches,
    departments, and agencies and for selected individual accounts--to
    published sources.  If additional account-level detail is needed,
    users should consult the index to the Appendix for the page number of
    the specific account identified in this compendium.

    This document was prepared principally to assist GAO staff members
    and other interested researchers cope with the complexity of the
    annual federal budget.  We will also send copies of this document to
    interested congressional parties and others on request.

    This compendium of accounts was prepared by John Mingus under the
    direction of Michael J.  Curro, Assistant Director.  If there are any
    questions, both of these staff members and I can be reached at (202)
    512-9573.

    Paul L.  Posner
    Director, Budget Issues
    Accounting and Information Management Division

    COMPENDIUM OF BUDGET ACCOUNTS
    ============================================================ Chapter 1

    (See figure in printed edition.)

             LEGISLATIVE BRANCH
    ------------------------------------------------------ Chapter 1:0.0.1

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             THE JUDICIARY
    ------------------------------------------------------ Chapter 1:0.0.2

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             EXECUTIVE OFFICE OF THE
             PRESIDENT
    ------------------------------------------------------ Chapter 1:0.0.3

    (See figure in printed edition.)

    (See figure in printed edition.)

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             FUNDS APPROPRIATED TO THE
             PRESIDENT
    ------------------------------------------------------ Chapter 1:0.0.4

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             DEPARTMENT OF AGRICULTURE
    ------------------------------------------------------ Chapter 1:0.0.5

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             DEPARTMENT OF COMMERCE
    ------------------------------------------------------ Chapter 1:0.0.6

    (See figure in printed edition.)

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             DEPARTMENT OF
             DEFENSE--MILITARY
    ------------------------------------------------------ Chapter 1:0.0.7

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             DEPARTMENT OF
             DEFENSE--CIVIL
    ------------------------------------------------------ Chapter 1:0.0.8

    (See figure in printed edition.)

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             DEPARTMENT OF EDUCATION
    ------------------------------------------------------ Chapter 1:0.0.9

    (See figure in printed edition.)

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             DEPARTMENT OF ENERGY
    ----------------------------------------------------- Chapter 1:0.0.10

    (See figure in printed edition.)

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             DEPARTMENT OF HEALTH AND
             HUMAN SERVICES
    ----------------------------------------------------- Chapter 1:0.0.11

    (See figure in printed edition.)

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             DEPARTMENT OF HOUSING AND
             URBAN DEVELOPMENT
    ----------------------------------------------------- Chapter 1:0.0.12

    (See figure in printed edition.)

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             DEPARTMENT OF THE
             INTERIOR
    ----------------------------------------------------- Chapter 1:0.0.13

    (See figure in printed edition.)

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             DEPARTMENT OF JUSTICE
    ----------------------------------------------------- Chapter 1:0.0.14

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             DEPARTMENT OF LABOR
    ----------------------------------------------------- Chapter 1:0.0.15

    (See figure in printed edition.)

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             DEPARTMENT OF STATE
    ----------------------------------------------------- Chapter 1:0.0.16

    (See figure in printed edition.)

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             DEPARTMENT OF
             TRANSPORTATION
    ----------------------------------------------------- Chapter 1:0.0.17

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             DEPARTMENT OF THE
             TREASURY
    ----------------------------------------------------- Chapter 1:0.0.18

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             DEPARTMENT OF VETERAN
             AFFAIRS
    ----------------------------------------------------- Chapter 1:0.0.19

    (See figure in printed edition.)

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             ENVIRONMENTAL PROTECTION
             AGENCY
    ----------------------------------------------------- Chapter 1:0.0.20

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             GENERAL SERVICES
             ADMINISTRATION
    ----------------------------------------------------- Chapter 1:0.0.21

    (See figure in printed edition.)

    (See figure in printed edition.)

             NATIONAL AERONAUTICS AND
             SPACE ADMINISTRATION
    ----------------------------------------------------- Chapter 1:0.0.22

    (See figure in printed edition.)

             OFFICE OF PERSONNEL
             MANAGEMENT
    ----------------------------------------------------- Chapter 1:0.0.23

    (See figure in printed edition.)

             SMALL BUSINESS
             ADMINISTRATION
    ----------------------------------------------------- Chapter 1:0.0.24

    (See figure in printed edition.)

             SOCIAL SECURITY
             ADMINISTRATION
    ----------------------------------------------------- Chapter 1:0.0.25

    (See figure in printed edition.)

             OTHER INDEPENDENT
             AGENCIES
    ----------------------------------------------------- Chapter 1:0.0.26

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             FEDERAL GOVERNMENT TOTALS
    ----------------------------------------------------- Chapter 1:0.0.27

    BUDGET FUNCTIONS AND SUBFUNCTIONS
    =========================================================== Appendix I

    Function        Description                    Subfunction
    --------------  -----------------------------  ---------------------------------
    National        Common Defense and Security    Department of Defense--Military
    Defense (050)   of the United States,          (051)
                    including raising, equipping,
                    and maintaining of armed       Atomic Energy Defense Activities
                    forces; development and        (053)
                    utilization of weapons
                    systems; direct compensation   Defense-related Activities (054)
                    and benefits paid to active
                    military and civilian
                    personnel; defense research,
                    development, testing, and
                    evaluation; and procurement,
                    construction, stockpiling,
                    and other activities
                    undertaken to directly foster
                    national security.

    International   Maintaining peaceful           International Development and
    Affairs (150)   relations, commerce, and       Humanitarian Assistance (151)
                    travel between the United
                    States and the rest of the     International Security Assistance
                    world and promoting            (152)
                    international security and
                    economic development abroad.   Conduct of Foreign Affairs (153)

                                                   Foreign Information Exchange
                                                   Activities (154)

                                                   International Financial Programs
                                                   (155)

    General         Resources allocated to         General Science and Basic
    Science, Space  science and research           Research (251)
    and Technology  activities of the federal
    (250)           government that are not an     Space Flight, Research, and
                    integral part of the programs  Supporting Activities (252)
                    conducted under any other
                    function.

    Energy (270)    Promoting an adequate supply   Energy Supply (271)
                    and appropriate use of energy
                    to serve the needs of the      Energy Conservation (272)
                    economy.
                                                   Emergency Energy Preparedness
                                                   (274)

                                                   Energy Information, Policy, and
                                                   Regulation (276)

    Natural         Developing, managing, and      Water Resources (301)
    Resources and   maintaining the nation's
    Environment     natural resources and          Conservation and Land Management
    (300)           environment.                   (302)

                                                   Recreational Resources (303)

                                                   Pollution Control and Abatement
                                                   (304)

                                                   Other Natural Resources (306)

    Agriculture     Promoting the economic         Farm Income Stabilization (351)
    (350)           stability of agriculture and
                    the nation's capability to     Agricultural Research and
                    maintain and increase          Services (352)
                    agricultural production.

    Commerce and    Promotion and regulation of    Mortgage Credit (371)
    Housing Credit  commerce and the housing
    (370)           credit and deposit insurance   Postal Service (372)
                    industries, which pertain to
                    collection and dissemination   Deposit Insurance (373)
                    of social and economic data
                    (unless they are an integral   Other Advancement of Commerce
                    part of another function,      (376)
                    such as health); general
                    purpose subsidies to
                    business, including credit
                    subsidies to the housing
                    industry; and the postal
                    service fund and general fund
                    subsidies of that fund.

    Transportation  Providing for the              Ground Transportation (401)
    (400)           transportation of the general
                    public and/or its property,    Air Transportation (402)
                    regardless of whether local
                    or national and regardless of  Water Transportation (403)
                    the particular mode of
                    transportation. Included are   Other Transportation (407)
                    construction of facilities;
                    purchase of equipment;
                    research, testing, and
                    evaluation; provision of
                    communications related to
                    transportation; operating
                    subsidies for transportation
                    facilities and industries;
                    and regulatory activities
                    directed specifically toward
                    the transportation industry
                    rather than toward business.

    Community and   Development of physical        Community Development (451)
    Regional        facilities or financial
    Development     infrastructures designed to    Area and Regional Development
    (450)           promote viable community       (452)
                    economies.
                                                   Disaster Relief Insurance (453)

    Education,      Promoting the extension of     Elementary, Secondary, and
    Training,       knowledge and skills,          Vocational Education (501)
    Employment,     enhancing employment and
    and Social      employment opportunities,      Higher Education (502)
    Services (500)  protecting workplace
                    standards, and providing       Research and General Education
                    services to the needy.         Aids (503)

                                                   Training and Employment (504)

                                                   Other Labor Services (505)

                                                   Social Services (506)

    Health (550)    Programs other than medicare   Health Care Services (551)
                    whose basic purpose is to
                    promote physical and mental    Health Research and Training
                    health, including the          (552)
                    prevention of illness and
                    accidents.                     Consumer and Occupational Health
                                                   and Safety (554)

    Medicare (570)  Federal hospital insurance     Medicare (571)
                    and federal supplementary
                    medical insurance, along with
                    general fund subsidies of
                    these funds and associated
                    offsetting receipts.

    Income          Support payments (including    General Retirement and Disability
    Security (600)  associated administrative      Insurance (excluding Social
                    expenses) to persons for whom  Security) (601)
                    no current service is
                    rendered. Included are         Federal Employee Retirement and
                    retirement, disability,        Disability (602)
                    unemployment, welfare, and
                    similar programs, except for   Unemployment Compensation (603)
                    social security and income
                    security for veterans, which   Housing Assistance (604)
                    are in other functions.
                                                   Food and Nutrition Assistance
                                                   (605)

                                                   Other Income Security (609)

    Social          Federal old age and survivors  Social Security (651)
    Security (650)  and disability insurance
                    trust funds, along with
                    general fund subsidies of
                    these funds and associated
                    offsetting collections.

    Veterans        Programs providing benefits    Income Security For Veterans
    Benefits and    and services, the eligibility  (701)
    Services (700)  for which is related to prior
                    military service, but the      Veterans Education, Training, and
                    financing of which is not an   Rehabilitation (702)
                    integral part of the costs of
                    national defense.              Hospital and Medical Care For
                                                   Veterans (703)

                                                   Veterans Housing (704)

                                                   Other Veterans Benefits and
                                                   Services (705)

    Administration  Programs to provide judicial   Federal Law Enforcement
    of Justice      services, police protection,   Activities (751)
    (750)           law enforcement (including
                    civil rights), rehabilitation  Federal Litigative and Judicial
                    and incarceration of           Activities (752)
                    criminals, and the general
                    maintenance of domestic        Federal Correctional Activities
                    order.                         (753)

                                                   Criminal Justice Assistance (754)

    General         General overhead cost of the   Legislative Functions (801)
    Government      federal government, including
    (800)           legislative and executive      Executive Direction and
                    activities; provision of       Management (802)
                    central fiscal, personnel,
                    and property activities; and   Central Fiscal Operations (803)
                    provision of services that
                    cannot reasonably be           General Property and Records
                    classified in any other major  Management (804)
                    function.
                                                   Central Personnel Management
                                                   (805)

                                                   General Purpose Fiscal Assistance
                                                   (806)

                                                   Other General Government (808)

                                                   Deductions For Offsetting
                                                   Receipts (809)

    Net Interest    Transactions which directly    Interest on the Public Debt
    (900)           give rise to interest          (901)
                    payments or income (lending)
                    and the general short fall or  Interest Received by On-Budget
                    excess of outgo over income    Trust Funds (902)
                    arising out of fiscal,
                    monetary, and other policy     Interest Received by Off-Budget
                    considerations and leading to  Trust Funds (903)
                    the creation of interest-
                    bearing debt instruments       Other Interest (908)
                    (normally the public debt).

    Undistributed   Offsetting receipts which are  Employer Share, Employee
    Offsetting      not included as deductions     Retirement (on Budget) (951)
    Receipts (950)  from outlays in the
                    applicable function or         Employer Share, Employee
                    subfunction, above, and are    Retirement (off Budget) (952)
                    thus "undistributed."
                                                   Rents and Royalties on the Outer
                                                   Continental Shelf (953)

                                                   Sales of Major Assets (954)

                                                   Other Undistributed Offsetting
                                                   Receipts (959)
    --------------------------------------------------------------------------------
    Note:  Subfunction Code 999 is assigned to those budget accounts
    whose activities are associated with two or more functions.

    CONGRESSIONAL COMMITTEE CODES
    ========================================================== Appendix II

    Code  Congressional Committee
    ----  ----------------------------------------------------------------
    AU    Authorizing Committee

          [Committee on Appropriations]

    AR    Subcommittee on Agriculture, Rural Development and Related
          Agencies

    CJ    Subcommittee on Commerce, Justice, State and the Judiciary

    DE    Subcommittee on Defense /National Security

    DI    Subcommittee on the District on Columbia

    EW    Subcommittee on Energy and Water Development

    FA    Subcommittee on Foreign Operations, Export Financing and Related
          Agencies

    IN    Subcommittee on Interior and Related Agencies

    LA    Subcommittee on Labor, Health and Human Services, and Education

    LB    Subcommittee on the Legislative Branch

    MC    Subcommittee on Military Construction

    TR    Subcommittee on Transportation

    TY    Subcommittee on Treasury, Postal Service, and General Government

    VA    Subcommittee on Veterans Affairs, Housing and Urban Development,
          and Independent Agencies
    ----------------------------------------------------------------------

    *** End of document. ***