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



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         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



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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



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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



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



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



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



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



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



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



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



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



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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



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



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



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



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



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



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



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         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. ***