    Compendium of Budget Accounts: Fiscal Year 2000 (Staff Study, 04/01/99,
    GAO/AIMD-99-124).

    GAO presented a compendium of fiscal year (FY) 2000 budget accounts to
    give users a convenient way to: (1) sort through the fiscal structure of
    the federal government; and (2) determine the level of budgetary
    resources--used, estimated, or requested by fiscal year--for individual
    accounts.

    GAO noted that: (1) this compendium follows the same organizational
    pattern used in the budget of the United States government, FY 2000
    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
    reported 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; (5) 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; (6) in addition to the account title
    and budgetary data by fiscal year, GAO has appended two additional codes
    to each account to enhance utility; (7) to provide perspective on
    mission or purpose, each account includes a code reflecting the budget
    function or subfunction 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; (8) GAO has coded each account by the cognizant
    congressional appropriations subcommittee to clarify the locus of
    congressional oversight for the specific budget account; (9) appendix II
    summarizes the cognizant congressional committee codes used in this
    document; and (10) 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.

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

     REPORTNUM:  AIMD-99-124
         TITLE:  Compendium of Budget Accounts: Fiscal Year 2000
          DATE:  04/01/99
       SUBJECT:  Presidential budgets
                 Future budget projections
                 Budget obligations
                 Appropriation accounts
                 Financial management
                 Budget authority
                 Budget functions
                 Budget outlays
                 Identification codes

    Compendium of Budget Accounts: Fiscal Year 2000 (Staff Study, 04/01/99,
    GAO/AIMD-99-124).

    GAO presented a compendium of fiscal year (FY) 2000 budget accounts to
    give users a convenient way to: (1) sort through the fiscal structure of
    the federal government; and (2) determine the level of budgetary
    resources--used, estimated, or requested by fiscal year--for individual
    accounts.

    GAO noted that: (1) this compendium follows the same organizational
    pattern used in the budget of the United States government, FY 2000
    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
    reported 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; (5) 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; (6) in addition to the account title
    and budgetary data by fiscal year, GAO has appended two additional codes
    to each account to enhance utility; (7) to provide perspective on
    mission or purpose, each account includes a code reflecting the budget
    function or subfunction 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; (8) GAO has coded each account by the cognizant
    congressional appropriations subcommittee to clarify the locus of
    congressional oversight for the specific budget account; (9) appendix II
    summarizes the cognizant congressional committee codes used in this
    document; and (10) 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.

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

     REPORTNUM:  AIMD-99-124
         TITLE:  Compendium of Budget Accounts: Fiscal Year 2000
          DATE:  04/01/99
       SUBJECT:  Presidential budgets
                 Future budget projections
                 Budget obligations
                 Appropriation accounts
                 Financial management
                 Budget authority
                 Budget functions
                 Budget outlays
                 Identification codes

    Compendium of Budget Accounts: Fiscal Year 2000 (Staff Study, 04/01/99,
    GAO/AIMD-99-124).

    GAO presented a compendium of fiscal year (FY) 2000 budget accounts to
    give users a convenient way to: (1) sort through the fiscal structure of
    the federal government; and (2) determine the level of budgetary
    resources--used, estimated, or requested by fiscal year--for individual
    accounts.

    GAO noted that: (1) this compendium follows the same organizational
    pattern used in the budget of the United States government, FY 2000
    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
    reported 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; (5) 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; (6) in addition to the account title
    and budgetary data by fiscal year, GAO has appended two additional codes
    to each account to enhance utility; (7) to provide perspective on
    mission or purpose, each account includes a code reflecting the budget
    function or subfunction 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; (8) GAO has coded each account by the cognizant
    congressional appropriations subcommittee to clarify the locus of
    congressional oversight for the specific budget account; (9) appendix II
    summarizes the cognizant congressional committee codes used in this
    document; and (10) 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.

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

     REPORTNUM:  AIMD-99-124
         TITLE:  Compendium of Budget Accounts: Fiscal Year 2000
          DATE:  04/01/99
       SUBJECT:  Presidential budgets
                 Future budget projections
                 Budget obligations
                 Appropriation accounts
                 Financial management
                 Budget authority
                 Budget functions
                 Budget outlays
                 Identification codes

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    AI99124.book GAO United States General Accounting Office

    Staff Study

    April 1999 COMPENDIUM OF BUDGET ACCOUNTS

    Fiscal Year 2000

    GAO/AIMD-99-124

      GAO/AIMD-99-124

    Page 1 GAO/AIMD-99-124 Compendium of Budget Accounts

    Preface 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 2000, but also congressionally enacted budgetary
    totals for the current year (fiscal year 1999) and

    reported actual totals for the previous year (fiscal year 1998).
    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. The President's budget also

    includes, as submitted, certain accounts, such as the legislative
    and judicial branch summaries, which by law 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 in 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 both its principal strength and most obvious
    inconvenience its sheer size and complexity. For example, the
    President's budget for fiscal year 2000 spanned five volumes 4 and
    over 2, 600 pages.

    This compendium was prepared principally to help GAO staff members
    and other interested individuals cope with the breadth of the
    federal budget. It gives 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. 4 The Budget of the United States
    Government, Fiscal Year 2000 consists of five volumes: (1) the
    Budget, (2) Analytical Perspectives, (3) the Appendix, (4)
    Historical Tables, and (5) a Citizen's Guide to the Federal
    Budget. Each year, OMB also publishes other supporting documents
    (e. g., Federal Credit Supplement, Balances of Budget Authority,
    and Budget Information for States).

    Preface Page 2 GAO/AIMD-99-124 Compendium of Budget Accounts

    How to Use This Document

    This compendium follows the same organizational pattern used in
    the Budget of the United States Government, Fiscal Year 2000 -
    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. 5

    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 6 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. Appendix II summarizes
    the cognizant congressional committee codes used in this 5 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). 6 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 that best reflects its major purpose, without regard
    to agency or organizational distinctions. For discussions of this
    classification system, see Budget Issues: Fiscal Year 1996 Agency
    Spending by Budget Function (GAO/AIMD-97-95, May 13, 1997)

    and Budget Function Classifications: Origins, Trends, and
    Implications for Current Uses (GAO/AIMD-98-67, February 27, 1998).

    Preface Page 3 GAO/AIMD-99-124 Compendium of Budget Accounts

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

    Table 1: Format for Account Presentations

    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
    presentation in the President's budget. 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

    Column heading Description

    Account (cognizant committee)

    The name of the budget account title, as shown in the Appendix. At
    the end of each account title, the cognizant congressional
    committee code (see appendix II) is parenthetically appended. In
    some cases, a given account will include 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 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. 1998 In millions of dollars; this
    represents the actual gross obligations for

    fiscal year 1997 as recorded by the agency. Est. 1999 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. 2000 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 2000.

    Preface Page 4 GAO/AIMD-99-124 Compendium of Budget Accounts

    changes as accounts below $500,000 were consolidated or merged
    with larger accounts. 7 The federal budget account structure is
    dynamic, with numerous changes from year to year. Some of these
    changes can be discerned by noting the presence or absence of
    gross obligations within a given account presentation. For
    example, the fiscal year 2000 budget contains 1,149

    accounts, showing obligations made in fiscal year 1998, estimated
    for fiscal year 1999, or requested for fiscal year 2000. Twenty-
    nine of these accounts show some level of gross obligations for
    fiscal year 2000 but nothing for fiscal years 1998 and 1999;
    typically, this is an indication of a new account proposal by the
    President. Where only fiscal year 1998 shows zero gross

    obligations, this typically indicates an account first enacted in
    fiscal year 1999 and proposed to continue during fiscal year 2000;
    53 accounts fall into this category. Where some level of gross
    obligations are listed for fiscal year 1998 but nothing is shown
    for fiscal years 1999 or 2000, this typically

    indicates an account merged, consolidated, or terminated in fiscal
    year 1999; 33 accounts fell into this category. Lastly, 52
    accounts show zero obligations for fiscal year 2000, but some
    level of gross obligations for

    fiscal years 1998 and 1999; this pattern usually indicates that
    the account title has been merged or consolidated, or has been or
    is being proposed for termination. The account- level data in this
    compendium was extracted from automated

    information collected and maintained by Office of Management and
    Budget as part of its process to develop the President's fiscal
    year 2000 budget 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. 7 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
    listed about 1,040 accounts on a gross obligations basis in that
    fiscal year.

    Preface Page 5 GAO/AIMD-99-124 Compendium of Budget Accounts

    We will send copies of this document to interested congressional
    parties and others on request. This compendium of accounts was
    prepared by John Mingus, Senior Evaluator, under the direction of
    Michael J. Curro, Assistant Director. If there are any questions,
    these staff members and I can be reached at (202) 512- 9573.

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

    Page 6 GAO/AIMD-99-124 Compendium of Budget Accounts

    Contents Preface 1 Compendium of Budget Accounts 8

    Legislative Branch 8 Judicial Branch 13 Department of Agriculture
    16 Department of Commerce 26 Department of Defense Military 30
    Department of Education 36 Department of Energy 39 Department of
    Health and Human Services 42 Department of Housing and Urban
    Development 46 Department of the Interior 51 Department of Justice
    58 Department of Labor 62 Department of State 65 Department of
    Transportation 67 Department of the Treasury 73 Department of
    Veterans Affairs 78 Corps of Engineers 81 Other Defense Civil
    Programs 82 Environmental Protection Agency 84 Executive Office of
    the President 85 Federal Emergency Management Agency 89 General
    Services Administration 90 International Assistance Programs 92
    National Aeronautics and Space Administration 97 National Science
    Foundation 98 Office of Personnel Management 99 Small Business
    Administration 100 Social Security Administration 101 Other
    Independent Agencies 102 Federal Government Totals 123

    Contents Page 7 GAO/AIMD-99-124 Compendium of Budget Accounts

    Appendix I Budget Functions and Subfunctions

    124 Appendix II Congressional Committee Codes

    128 Table Table 1: Format for Account Presentations 3

    Page 8 GAO/AIMD-99-124 Compendium of Budget Accounts

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    Appendix I Budget Functions and Subfunctions Appendi x I

    Function Description Subfunction

    National Defense (050) Common Defense and Security of the United
    States, including raising, equipping, and maintaining of armed
    forces; development and utilization of weapons systems; direct
    compensation 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.

    Department of Defense Military (051) Atomic Energy Defense
    Activities (053) Defense- related Activities (054)

    International Affairs (150) Maintaining peaceful relations,
    commerce, and travel between

    the United States and the rest of the world and promoting
    international security and economic development abroad.
    International Development and

    Humanitarian Assistance (151) International Security Assistance
    (152) Conduct of Foreign Affairs (153) Foreign Information and
    Exchange Activities (154)

    International Financial Programs (155) General Science, Space and
    Technology (250)

    Resources allocated to science and research activities of the
    federal government that are not an integral part of the programs
    conducted under any other function.

    General Science and Basic Research (251) Space Flight, Research,
    and Supporting Activities (252) Energy (270) Promoting an adequate
    supply and appropriate use of energy to serve the needs of the
    economy. Energy Supply (271)

    Energy Conservation (272) Emergency Energy Preparedness (274)
    Energy Information, Policy, and Regulation (276) Natural Resources
    and Environment (300) Developing, managing, and maintaining the
    nation's natural resources and environment. Water Resources (301)

    Conservation and Land Management (302) Recreational Resources
    (303) Pollution Control and Abatement (304) Other Natural
    Resources (306) Agriculture (350) Promoting the economic stability
    of agriculture and the nation's capability to maintain and
    increase agricultural production. Farm Income Stabilization (351)

    Agricultural Research and Services (352) Commerce and Housing
    Credit (370) Promotion and regulation of commerce and the housing
    credit

    and deposit insurance industries, which pertain to collection and
    dissemination of social and economic data (unless they are an
    integral part of another function, 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.

    Mortgage Credit (371) Postal Service (372 Deposit Insurance (373)
    Other Advancement of Commerce (376)

    (continued)

    Appendix I Budget Functions and Subfunctions

    Page 125 GAO/AIMD-99-124 Compendium of Budget Accounts

    Function Description Subfunction

    Transportation (400) Providing for the transportation of the
    general public and/ or its property, whether local or national and
    regardless of the particular mode of transportation. Included are
    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.

    Ground Transportation (401) Air Transportation (402) Water
    Transportation (403) Other Transportation (407) Community and
    Regional Development (450)

    Development of physical facilities or financial infrastructures
    designed to promote viable community economies. Community
    Development (451) Area and Regional Development (452) Disaster
    Relief and Insurance (453) Education, Training, Employment, and
    Social Services (500)

    Promoting the extension of knowledge and skills, enhancing
    employment and employment opportunities, protecting workplace
    standards, and providing services to the needy.

    Elementary, Secondary, and Vocational Education (501) Higher
    Education (502) Research and General Education Aids (503) Training
    and Employment (504) Other Labor Services (505) Social Services
    (506) Health (550) Programs other than Medicare, whose basic
    purpose is to

    promote physical and mental health, including the prevention of
    illness and accidents. Health Care Services (551)

    Health Research and Training (552) Consumer and Occupational
    Health and Safety (554)

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

    Medicare (571) Income Security (600) Support payments (including
    associated administrative expenses) to persons for whom no current
    service is rendered. Included are retirement, disability,
    unemployment, welfare, and

    similar programs, except for social security and income security
    for veterans, which are in other functions. General Retirement and
    Disability Insurance

    (excluding Social Security) (601) Federal Employee Retirement and
    Disability (602)

    Unemployment Compensation (603) Housing Assistance (604) Food and
    Nutrition Assistance (605) Other Income Security (609)

    (continued)

    Appendix I Budget Functions and Subfunctions

    Page 126 GAO/AIMD-99-124 Compendium of Budget Accounts

    Function Description Subfunction

    Social Security (650) Federal old age and survivors and disability
    insurance trust funds, along with general fund subsidies of these
    funds and associated offsetting collections. Social Security (651)
    Veterans Benefits and Services (700) Programs providing benefits
    and services, the eligibility for which

    is related to prior military service, but the financing of which
    is not an integral part of the costs of national defense. Income
    Security for Veterans (701)

    Veterans Education, Training, and Rehabilitation (702) Hospital
    and Medical Care for Veterans (703) Veterans Housing (704) Other
    Veterans Benefits and Services (705) Administration of Justice
    (750) Programs to provide judicial services, police protection,
    law enforcement (including civil rights), rehabilitation and
    incarceration of criminals, and the general maintenance of
    domestic order.

    Federal Law Enforcement Activities (751) Federal Litigative and
    Judicial Activities (752)

    Federal Correctional Activities (753) Criminal Justice Assistance
    (754) General Government (800) General overhead cost of the
    federal government, including

    legislative and executive activities; provision of central fiscal,
    personnel, and property activities; and provision of services that
    cannot reasonably be classified in any other major function.
    Legislative Functions (801)

    Executive Direction and Management (802) Central Fiscal Operations
    (803) General Property and Records Management (804)

    Central Personnel Management (805) General Purpose Fiscal
    Assistance (806) Other General Government (808) Deductions for
    Offsetting Receipts (809) Net Interest (900) Transactions which
    directly give rise to interest payments or

    income (lending) and the general shortfall or excess of outgo over
    income arising out of fiscal, monetary, and other policy
    considerations and leading to the creation of interest- bearing
    debt instruments (normally the public debt).

    Interest on the Public Debt (901) Interest Received by On- Budget
    Trust Funds (902)

    Interest Received by Off- Budget Trust Funds (903) Other Interest
    (908)

    (continued)

    Appendix I Budget Functions and Subfunctions

    Page 127 GAO/AIMD-99-124 Compendium of Budget Accounts

    Note: Subfunction code 999 is assigned to those budget accounts
    whose activities are associated with two or more functions.

    Function Description Subfunction

    Undistributed Offsetting Receipts (950)

    Offsetting receipts that are not included as deductions from
    outlays in the applicable function or subfunction, above, and are
    thus "undistributed."

    Employer Share, Employee Retirement (on Budget) (951) Employer
    Share, Employee Retirement (off Budget) (952) Rents and Royalties
    on the Outer Continental Shelf (953)

    Sales of Major Assets (954) Other Undistributed Offsetting
    Receipts (959)

    Page 128 GAO/AIMD-99-124 Compendium of Budget Accounts

    Appendix II Congressional Committee Codes Appendi x I I

    Code Congressional Committee

    AU All authorizing committee

    [Committee on Appropriations]

    AR Subcommittee on Agriculture, Rural Development, Food and Drug
    Administration, and Related Agencies CJ Subcommittee on Commerce,
    Justice, State, and the Judiciary DE Subcommittee on Defense DI
    Subcommittee on the District of Columbia EW Subcommittee on Energy
    and Water Development FA Subcommittee on Foreign Operations,
    Export Financing, and Related Programs

    IN Subcommittee on Interior 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 Community
    Development, and Independent Agencies

    (935305) Let t er

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