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DETAILED BUDGET ESTIMATES 1 EXPLANATION OF ESTIMATES ‘‘DETAILED BUDGET ESTIMATES’’ contains various tables and schedules in support of the budget. It includes explanations of the work to be performed and the money needed. It includes the language proposed for enactment by Congress on each item for which congressional action in an appropriations bill is required. It also contains the language proposed for the general provisions of appropriations acts that apply to entire agencies or groups of agencies. ARRANGEMENT The first section of this chapter presents general provisions of law that apply to all government activities (see explanation below). Sections for the Legislative Branch and the Judiciary follow. These are followed by sections for the Executive Branch. Information on the Executive Office of the President and Funds Appropriated to the President are presented first, followed by the cabinet departments in alphabetical order, the larger nondepartmental agencies, and the remaining agencies, under the heading ‘‘Other independent agencies.’’ A section for a large agency is usually organized by major subordinate organizations within the agency (usually bureaus) or by major program area. Within each bureau or major program area, accounts usually appear in the following order: —general fund accounts with current budget authority, in the following order: accounts for which appropriations are requested for the budget year; accounts for which appropriations were made in the current year and not requested in the budget year; other unexpired accounts; expired accounts; —permanent general fund appropriations; —special fund accounts with current budget authority, in the following order: accounts for which appropriations are requested for the budget year; accounts for which appro- priations were made in the current year and not requested in the budget year; other unexpired accounts; expired accounts; —permanent special fund appropriations; —public enterprise funds; —intragovernmental revolving funds and management funds; —credit reform accounts, in the following order: program account, financing account, and liquidating account; —trust funds; —trust revolving funds. By law, the Old-Age and Survivors Insurance and Disability Insurance trust funds are outside the budget totals. These accounts are presented in a separate section, Health and Human Services, Social Security. Also, by law the Postal Service Fund is outside the budget totals. A presentation for the Fund is included in the ‘‘Other independent agencies’’ section. The proposed language for general provisions of appropriations acts that are only applicable to one agency appear at the end of the section for that agency. In some instances general provisions in an appropriations act may apply to two or more agencies, in which case, the general provisions for all of the agencies will appear at the end of the section for one agency. The following table indicates the location of all general provisions. The first column of the table lists the most recently enacted appropriations and the major agencies responsible for programs funded by each act. The second column provides the location of the general provisions that apply to the agencies listed in the first column. The general provisions that are Government-wide in scope (identified ‘‘Departments, Agencies, and Corporations’’), normally contained in the Treasury, Postal Service, and General Government Appropriations Act, appear in a separate section following this one. Appropriation Act 1. 2. 3. 4. 5. 6. 7. 8. Legislative Branch Appropriations Act, 1995 (Public Law 103–283) ............................. Foreign Operations, Export Financing, and Related Programs Appropriations Act, 1995 (Public Law 103–306). Department of Defense Department of State Agency for International Development Department of Agriculture Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1995 (Public Law 103–330). Department of Agriculture Department of Health and Human Services Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1995 (Public Law 103–317). Department of Commerce Department of Justice Department of State The Judiciary Department of Transportation Small Business Administration Department of Defense Appropriations Act, 1995 (Public Law 103–335) ..................... Military Construction Appropriations Act, 1995 (Public Law 103–307) ........................ Energy and Water Development Appropriations Act, 1995 (Public Law 103–316) ...... Department of Energy Corps of Engineers Department of Interior Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 1995 (Public Law 103–327). Housing and Urban Development NASA Section in which general provisions appear Legislative Branch. Funds Appropriated to the President. Department of Agriculture. Department of Commerce. Department of Defense. Department of Defense. Department of Energy. Department of Veterans Affairs. 3 4 THE BUDGET FOR FISCAL YEAR 1996 Appropriation Act 9. 10. 11. 12. Section in which general provisions appear Veterans Affairs Environmental Protection Agency General Services Administration Department of the Interior and Related Agencies Appropriations Act, 1995 (Public Law 103–332). Department of Interior Department of Agriculture Department of Energy Department of Education Department of Health and Human Services Departments of Labor, Health and Human Services, and Education and Related Agencies Appropriations Act, 1995 (Public Law 103–333). Department of Labor Department of Health and Human Services Department of Education Department of Transportation and Related Agencies Appropriations Act, 1995 (Public Law 103–331). Treasury, Postal Service and General Government Appropriations Act, 1995 (Public Law 103–329). All departments, agencies, and corporations FORM OF DETAILED MATERIAL APPROPRIATIONS LANGUAGE The language proposed for inclusion in the 1996 appropriations acts is printed following the account title. Language for 1995 appropriations, printed in roman type, is used as a base. Brackets enclose material that is proposed for deletion; italic type indicates proposed new language. At the end of the final language paragraph, and printed in italic within parentheses, are citations to any relevant authorizing legislation and to the specific appropriations act from which the basic text of the 1995 language is taken. Where appropriate, a note follows the language indicating that the budget authority proposed is for continuing activities for which additional appropriations authorization is or has been proposed. An illustration of proposed appropriations language for 1996 follows: OPERATING EXPENSES For necessary expenses of the Office of Climate Information, ø$30,290,000¿ $28,870,000 of which ø$150,000¿ $400,000 shall remain available until expended. (34 U.S.C. 218 et seq.; Department of Government Appropriation Act, 1993.) The 1986 Defense Authorization Act (Public Law 99–145) requires the President to submit a two-year proposal in the budget for every even fiscal year for the Department of Defense and related agencies. Therefore, the appropriation language for each account with an appropriation in the national defense function includes a proposed amount for 1997, as well as for 1996. A fourth column (1997) is included in the schedules (described below) for accounts that consist entirely of appropriations in the national defense function. The fourth column is omitted for multifunction accounts with a national defense component. Enacted 1995 appropriations language (with an amount for that year only) appears for these accounts because Congress appropriates only for one year at a time, notwithstanding the requirement for two-year proposals in the budget. The language proposed for general provisions is presented in the same fashion, except that the previously enacted language is not shown where whole sections or subsections of language are proposed for deletion. BASIS FOR SCHEDULES The 1994 column of this budget presents the actual transactions and balances for that year, as recorded in agency accounts. Department of the Interior. Department of Labor. Department of Transportation. Department of Treasury. Following this section. For 1995, the regular schedules include enacted appropriations. In addition, indefinite appropriations are included on the basis of amounts likely to be required. The 1996 column of the regular schedules includes proposed appropriations for all programs under existing legislation, including those that require extension or renewal of expiring laws. Amounts for proposed new legislation are shown generally in separate schedules, following the regular schedules or in budget sequence in the respective bureau. These schedules are headed ‘‘Proposed for later transmittal under proposed legislation.’’ Appropriations language is included with the regular schedules, but not with the separate schedules for proposed legislation. Necessary appropriations language will be transmitted later upon enactment of the proposed legislation. In some cases, when the amount requested in the budget is less than the amount required for the program level mandated in existing authorizing legislation (as in the case of certain entitlement programs), the reduced amount is reflected in the proposed appropriations language and the regular schedules. PROGRAM AND FINANCING SCHEDULE This schedule consists of several parts. In the ‘‘Program by activities’’ section, obligations generally are shown for specific activities or projects. The activity structure is developed individually for each appropriation or fund account to provide a meaningful presentation of information for the program being financed. That structure is tailored to the individual account and is not uniform across the Government. When the amounts of obligations that are financed from collections credited to an account (reimbursements and repayments) are significant, ‘‘Reimbursable program’’ obligations are shown separately from ‘‘Direct program’’ obligations. When the amounts are significant, ‘‘Capital investments’’ are shown separately from ‘‘Operating expenses.’’ The last entry ‘‘Total obligations,’’ indicates the minimum amount of budgetary resources that must be available to the appropriation or fund account in that year. The ‘‘Financing’’ section shows the budgetary resources available or estimated to be available to finance the total obligations. First are unobligated balances of budgetary resources (that have not expired) brought forward from the end of the prior year. Next, those amounts that were available for obligation during the year and were not used, but continue to be available, are shown as an unobligated balance available, end of year. That balance is carried forward and usually 5 DETAILED BUDGET ESTIMATES EXPLANATION OF ESTIMATES obligated in a subsequent year. Other adjusting entries may be included. The residual is the amount of new budget authority required to finance the program. Where more than one kind of budget authority is provided, that information is shown. In some cases, provisions of law other than the appropriations language for the account increase or reduce the budget authority provided. In such cases, the public law number is usually indicated in the stub entry. For example, P.L. 99–177 refers to the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, also known as the GrammRudman-Hollings Act. In some cases, the availability of budgetary resources may be restrained by legally binding limitations on obligations. Such limitations are usually included in appropriations language. A schedule entitled ‘‘Summary of Budget Authority and Outlays’’ is shown immediately following the program and financing schedule and any associated notes for each account that includes separate program and financing schedules for program supplemental requests, requests for later transmittal under proposed or existing legislation, or rescission proposals. The ‘‘Relation of obligations to outlays’’ section shows the difference between obligations, which may not be paid in the same year in which they are incurred, and outlays. The amount of obligations that were incurred in previous years but not paid are entered as an obligated balance, start of year. Similarly, an end of year obligated balance is entered. Certain adjusting entries may be included. The residual is the amount of outlays resulting from the payment of obligations incurred in that year and previous years. SCHEDULE OF OBJECT CLASSIFICATION AND PERSONNEL SUMMARY The ‘‘Adjustments to budget authority and outlays’’ section shows deductions for offsetting collections for those accounts that are credited with such collections. The amounts are listed by source—Federal funds, trust funds, non-Federal sources, or off-budget Federal accounts. The total amount of collections is deducted from gross budget authority and from gross outlays to derive net budget authority and outlays. For accounts with limitations on the authority to spend offsetting collections, the balance of any amount of that is unavailable for obligation is shown in a separate ‘‘Schedule on Unavailable Collections.’’ Program and Financing (in thousands of dollars) Identification code 17–0643–0–1–452 1994 actual 1995 est. 1996 est. Program by activities: Direct program: 00.01 Information services .................................................. 22,866 00.02 Meterological research .............................................. 4,780 00.03 Longitudinal weather studies .................................... 2,500 00.04 Construction .............................................................. ................... 22,700 4,900 2,490 150 21,500 4,900 2,120 400 00.91 01.01 Total direct program ............................................. Reimbursable program .................................................. 30,146 250 30,240 350 28,920 380 10.00 Total obligations ................................................... 30,396 30,590 29,300 21.40 24.40 25.00 39.00 Financing: Unobligated balance available, start of year ............... ................... ................... –50 Unobligated balance available, end of year ................. ................... 50 ................... Unobligated balance expiring ........................................ 45 ................... ................... Budget authority (gross) ..................................... Current: Appropriations ................................................................ Permanent: 68.00 Spending authority from offsetting collections (new) 40.00 10 PERSONAL SERVICES AND BENEFITS 11 Personnel compensation 12 Personnel benefits 13 Benefits for former personnel 20 CONTRACTUAL SERVICES AND SUPPLIES 21 Travel and transportation of persons 22 Transportation of things 23.1 Rental payment to GSA 23.2 Rental payments to others 23.3 Communications, utilities, and miscellaneous charges 24 Printing and reproduction 25.1 Advisory and assistance services 25.2 Other services 25.3 Purchase of goods and services from other Government accounts 25.4 Operations of GOCOs 25.5 Research and development contracts 26 Supplies and materials 30 ACQUISITION OF CAPITAL ASSETS 31 Equipment 32 Lands and structures 33 Investments and loans 40 GRANTS AND FIXED CHARGES 41 Grants, subsidies, and contributions 42 Insurance claims and indemnities 43 Interest and dividends 44 Refunds These object classes reflect the nature of the things or services purchased, regardless of the purpose of the program for which they are used. Several of the object classes are divided into subclasses—personnel compensation, for example, is shown separately for full-time permanent employees, for other than full-time employees, and for certain other payments. Except for revolving funds, reimbursable obligations are aggregated in a single line and not identified by object class. Data, classified by object, are illustrated in the following schedule: Object Classification (in thousands of dollars) 29,250 Identification code 17–0643–0–1–452 30,191 30,290 28,870 250 350 380 11.1 11.3 11.5 30,396 1,364 –1,120 30,590 1,120 –1,246 29,300 1,246 –1,275 87.00 Outlays (gross) ..................................................... 30,640 30,364 29,271 Budget authority (net) ......................................... Outlays (net) ......................................................... There is shown for each account a schedule of obligations, according to the following uniform list of object classifications: 30,640 Relation of obligations to outlays: Total obligations ............................................................ Obligated balance, start of year ................................... Obligated balance, end of year ..................................... 89.00 90.00 Narrative statements present briefly the objectives of the program and the work to be financed primarily for 1996. Measures of expected performance may be included, and the relationship to the financial estimates is described. 30,441 71.00 72.40 74.40 Adjustments to budget authority and outlays: Deductions for offsetting collections: 88.00 Federal funds ................................................................. NARRATIVE STATEMENT OF PROGRAM AND PERFORMANCE –250 –350 –380 30,191 30,390 30,290 30,114 28,870 28,891 11.9 12.1 21.0 22.0 23.1 23.3 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. 1994 actual 1995 est. 1996 est. 19,653 792 231 19,540 800 169 19,200 570 190 20,676 1,940 91 17 1,680 20,509 1,899 85 18 1,752 19,960 1,887 80 17 1,790 24.0 25.2 26.0 31.0 32.0 Total personnel compensation ......................... Civilian personnel benefits ....................................... Travel and transportation of persons ....................... Transportation of things ........................................... Rental payments to GSA ........................................... Communications, utilities, and miscellaneous charges ................................................................. Printing and reproduction ......................................... Other services ............................................................ Supplies and materials ............................................. Equipment ................................................................. Land and structures .................................................. 1,759 1,390 1,774 429 390 .................. 1,580 1,429 1,838 480 500 150 1,675 1,470 559 497 585 400 99.0 Subtotal, direct obligations .................................. 30,146 30,240 28,920 6 THE BUDGET FOR FISCAL YEAR 1996 Object Classification (in thousands of dollars)—Continued 1994 actual Identification code 17–0643–0–1–452 1995 est. 1996 est. 99.0 Reimbursable obligations .............................................. 250 350 380 99.9 Total obligations ................................................... 30,396 30,590 29,300 The amounts in the 1993 column are audited. Other amounts are unaudited and subject to change. When obligations for personnel compensation are shown in the object classification schedule, a personnel summary generally will follow the object classification schedule, as illustrated below: Personnel Summary 1994 actual Identification code 17–0643–0–1–452 1995 est. 1996 est. 1001 1005 Direct: Total compensable workyears: Full-time equivalent employment .................................. Full-time equivalent of overtime and holiday hours 774 23 748 17 706 19 2001 Reimbursable: Total compensable workyears: Full-time equivalent employment .................................. 8 12 12 Federal civilian employment generally is stated on a fulltime equivalent (FTE) basis for the executive branch. It is the total number of hours worked (or to be worked) divided by the number of compensible hours applicable to each fiscal year. FINANCIAL STATEMENTS Financial statements are presented for activities specifically required by the Government Corporation Control Act or other legislation, all direct and guaranteed loan financing accounts (balance sheets only), all Government-sponsored enterprise funds, and generally for other revolving and trust revolving funds conducting business with the public. They are occasionally presented for funds conducting business within the Government. Statement of Operations For many revolving funds there is a statement of operations that shows the resulting net income or loss for the year. This statement usually includes accrued revenue (e.g., revenue earned) and accrued expenditures (e.g., including costs incurred but not yet paid), whether funded or unfunded. The amounts in the 1993 column are audited. Statement of Operations (in thousands of dollars) 1993 actual 1994 actual Operating income: Revenue ................................................... Expense .................................................... 21,510 –2,150 23,625 –2,830 27,950 –3,700 34,980 –4,000 Total net income or loss (–) ................... 19,360 20,795 24,250 30,980 Identification code 16–4023–0–3–754 0111 0112 1995 est. 1996 est. 0119 Statement of Financial Condition The balance sheets show assets, liabilities, and equity for the fund at the close of each fiscal year. In addition to this information, which is similar to commercial balance sheet data, budget needs also require additional information, shown in the equity section. A disclosure is made of obligations incurred that have not yet accrued into liabilities (undelivered orders) and of budgetary resources for which no funding has been received (unfinanced budgetary resources). Unfinanced budgetary resources include orders from Federal customers that have not been filled (unfilled orders), and unfinanced budget authority in the form of authority to borrow for which borrowing has not taken place, and contract authority for which liquidating cash has not been received. Orders received from the public must be accompanied by advance payment. Balance Sheet (in thousands of dollars) 1993 actual 1994 actual 4,250 3,650 4,975 2,725 3,600 2,000 150 2,500 2,300 155 4,700 2,200 155 4,350 2,200 160 500 195 2,545 95,372 600 221 2,425 100,127 300 168 2,695 98,910 300 189 2,468 107,700 108,611 111,978 114,103 120,092 2,800 32,600 4,700 40,000 3,200 33,500 4,000 42,500 145 115 300 120 600 188 467 200 Total liabilities ............................... 35,660 45,120 37,488 47,167 NET POSITION: 3100 Appropriated capital ................................ 3200 Invested capital ....................................... 3300 Cumulative results of operations 64,542 7,850 560 58,508 6,150 2,200 65,452 9,675 1,488 63,683 7,075 2,167 72,952 108,612 66,858 111,978 76,615 114,103 72,925 120,092 Identification code 16–4023–0–3–754 ASSETS: Federal assets: 1101 Fund balances with Treasury ............. Investments in U.S. securities: 1104 Agency securities, par ........................ 1106 Receivables, net .................................. 1107 Advances and prepayments ................ Non-federal assets: 1207 Advances and prepayments ................ 1801 Cash and other monetary assets ....... 1802 Inventories and related properties ..... 1803 Property, plant, and equipment .......... 1999 Total assets ................................... LIABILITIES: Federal liabilities: 2101 Accounts payable ................................ 2103 Debt ......................................................... Non-Federal liabilities: 2202 Interest payable .................................. 2207 Other ................................................... 2999 3999 4999 Total net position .......................... Total liabilities and net position 1995 est. 1996 est. FEDERAL CREDIT SCHEDULES Federal credit programs provide benefits to the public in the form of direct loans and loan guarantees. The Federal Credit Reform Act of 1990 requires that the estimated costs arising from the direct and guaranteed loans of a program be calculated on a net present value basis, excluding administrative costs. For most programs, direct loan obligations and loan guarantee commitments cannot be made unless appropriations for the cost have been provided in advance in annual appropriations acts. In addition, annual limitations on the amount of obligations and commitments may be enacted in appropriations language. Appropriations for costs are recorded as budget authority in credit program accounts. The administrative expenses associated with a credit program are also financed in the program account, but on a cash basis. All cash flows arising from direct loan obligations and loan guarantee commitments are recorded in separate financing accounts. The transactions of the financing accounts are not included in the budget totals. Program accounts make subsidy payments, recorded as onbudget outlays, to the financing accounts at the time of the disbursement of the direct or guaranteed loans. The transactions associated with direct loan obligations and loan guarantee commitments made prior to 1992 continue to be accounted for on a cash flow basis and are recorded in liquidating accounts. In most cases, the liquidating account is the account that was used for the program prior to the enactment of the 1990 requirements. Program and Financing schedules (described above) are shown for program, financing, and liquidating accounts. In addition, a Summary of Loan Levels, Subsidy Budget Authority, and Outlays by Program schedule is shown for program accounts. Status of Direct Loans and Status of Guaranteed Loans schedules (as applicable) are shown for liquidating accounts and financing accounts. Examples of these schedules are shown below. Summary information on Federal credit 7 DETAILED BUDGET ESTIMATES EXPLANATION OF ESTIMATES programs is provided in the chapter entitled ‘‘Credit and insurance’’ in the ‘‘Analytical Perspectives’’ volume.’’ 1231 1251 Direct loan disbursements ........................................ Repayments: Repayments and prepayments ............ 357,500 –3,250 586,000 –6,125 596,500 –7,105 Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in thousands of dollars) 1290 Outstanding, end of year .......................................... 354,250 934,125 1,523,520 Status of Guaranteed Loans (in thousands of dollars) Identification code 83–0100–0–1–155 1994 actual 1995 est. 1996 est. Identification code 83–4112–0–3–155 301,000 199,000 250,000 150,000 225,000 150,000 1159 Total direct loan levels ......................................... 500,000 400,000 375,000 1320 1320 Direct loan subsidy rates (in percent): Economic opportunity loans ........................................... Handicapped loans ........................................................ 8.00 2.90 8.00 2.90 Weighted average subsidy rate ............................ 5.98 6.09 5.96 Direct loan subsidy budget authority: 1330 Economic opportunity loans ........................................... 1330 Handicapped loans ........................................................ 24,080 5,771 20,000 4,350 18,000 4,350 1995 est. 1996 est. Position with respect to appropriations act limitations on commitments: 2111 Limitations on guaranteed loans made by private lenders ....................................................................... 10,000,000 10,200,000 10,465,000 10,000,000 10,200,000 10,465,000 Cumulative balance of guaranteed loans outstanding: Outstanding start of year ......................................... ................... Disbursements of new guaranteed loans ................. 5,000,000 Repayments: Repayments and prepayments ............ ................... 5,000,000 9,100,000 –200,000 13,891,000 10,312,500 –375,000 Adjustments: Terminations for default that result in a loan receivable ................................................................. ................... –9,000 –10,005 5,000,000 13,891,000 23,818,495 3,750,000 10,418,250 17,863,871 Cumulative balance of defaulted guaranteed loans that result in loans receivable: 2310 Outstanding, start of year ........................................ ................... ................... 2331 Disbursements for guaranteed loan claims ............. ................... 9,000 9,000 10,005 2390 19,005 8.00 2.90 1329 1994 actual 2150 Direct loan levels supportable by subsidy budget authority: 1150 Economic opportunity loans ........................................... 1150 Handicapped loans ........................................................ 2210 2231 2251 2261 1339 Total subsidy budget authority ............................. 29,851 24,350 22,350 Direct loan subsidy outlays: 1340 Economic opportunity loans ........................................... 1340 Handicapped loans ........................................................ 12,040 2,886 10,000 4,483 19,433 4,492 1349 14,926 14,483 23,925 Total guaranteed loan commitments ................... Guaranteed loan levels supportable by subsidy budget authority: 2150 General business loans ................................................. 2150 Investment company loans ............................................ 2150 Minority enterprise loans ............................................... 603,000 517,100 8,879,900 650,000 550,000 9,000,000 665,000 550,000 9,250,000 2159 Total guaranteed loan levels ................................ 10,000,000 10,200,000 10,465,000 2320 2320 2320 Guaranteed loan subsidy rates (in percent): General business loans ................................................. Investment company loans ............................................ Minority enterprise loans ............................................... 3.20 1.40 0.90 3.20 1.40 .90 3.20 1.40 .92 2329 Weighted average subsidy rate ............................ 1.06 1.07 1.09 Guaranteed loan subsidy budget authority: 2330 General business loans ................................................. 2330 Investment company loans ............................................ 2330 Minority enterprise loans ............................................... 19,296 7,239 79,919 20,000 7,700 81,000 22,000 7,700 85,400 2339 Total subsidy budget authority ............................. 106,455 108,700 115,100 Guaranteed loan subsidy outlays: 2340 General business loans ................................................. 2340 Investment company loans ............................................ 2340 Minority enterprise loans ............................................... 9,648 3,620 39,960 18,118 6,746 72,468 21,250 7,654 83,092 2349 Total subsidy outlays ............................................ 53,228 97,332 111,996 Administrative expense data: 3510 Budget authority ............................................................ 3590 Outlays ........................................................................... 18,500 18,500 17,644 17,644 16,505 16,505 Status of Direct Loans (in thousands of dollars) Identification code 83–4111–0–3–155 1994 actual 1995 est. 1996 est. Position with respect to appropriations act limitation on obligations: 1111 Limitation on direct loans ............................................. 715,000 600,000 570,000 1150 715,000 600,000 570,000 Cumulative balance of direct loans outstanding: Outstanding, start of year ........................................ ................... 354,250 934,125 1210 Total direct loan obligations ................................ Outstanding, end of year .......................................... 2299 Total subsidy outlays ............................................ 2290 U.S. contingent liability for guaranteed loans outstanding, end of year ................................................ MEMORANDUM ADDENDUM Outstanding, start of year ........................................ ................... 9,000 ALLOCATIONS BETWEEN AGENCIES In some cases, funds appropriated to the President or to an agency are allocated to one or more agencies that help to carry out a program. Obligations incurred under such allocations are included in the data for the account to which the appropriation is made in the allocating agency. The object classification schedule for such accounts identifies the amount of such obligations by performing agency. A note at the end of a bureau or equivalent grouping identifies allocations received from other agencies. BUDGETS NOT SUBJECT TO REVIEW In accordance with law or established practice, the presentations for the Legislative Branch, the Judiciary, the Milk Market Orders Assessment Fund of the Department of Agriculture, the Farm Credit Administration, and the International Trade Commission have been included, without review, in the amounts submitted by the agencies. The budgets of the privately owned Government-sponsored enterprises and the Board of Governors of the Federal Reserve System, are not subject to review; they are included for information purposes only.
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