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

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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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