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DETAILED BUDGET ESTIMATES

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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 that requires congressional action in an appropriations bill. It also contains the language proposed for the
general provisions of appropriations acts that apply to entire
agencies or groups of agencies. The chapter, ‘‘Budget System
and Concepts and Glossary,’’ in the Analytical Perspectives
volume of the budget, explains the terms and budget concepts
used in this volume.

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. The cabinet departments appear first in alphabetical
order. They are followed by the larger nondepartmental agencies, groupings for ‘‘International Assistance Programs’’ and
‘‘Other Defense Civil Programs,’’ the Executive Office of the
President, and the remaining agencies, under the heading
‘‘Other Independent Agencies.’’ If the amounts in the individual accounts for other independent agencies are below the
million-dollar reporting threshold applicable to data in the
Appendix, the data are consolidated into a single set of schedules under ‘‘Other Commissions and Boards.’’ Appropriation
language for these agencies is presented individually under
the same heading.
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 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;
—special fund accounts 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;
—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 (Social Security) are outside the budget
totals. These accounts are presented in the Social Security
Administration section. 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.
General provisions are provisions in appropriations acts
that apply to more than one appropriation. They usually appear in sets, often in separate titles of the appropriations
acts. In some instances, they apply only to the appropriations
for one agency. In other instances, they apply to the appropriations for two or more agencies covered by the act. The
general provisions in one set apply to all appropriations Government-wide. In the Appendix, the proposed language for
general provisions that are only applicable to one agency appears at the end of the section for that agency. The general
provisions that apply to two or more agencies appear at the
end of the section for one of the agencies. The general provisions that are Government-wide in scope (identified ‘‘Departments, Agencies, and Corporations’’), normally contained in
the Treasury and General Government Appropriations Act,
appear in a separate section following this one.
The following table indicates the location of all general
provisions. The second column of the table lists the most
recently enacted appropriations and the major agencies responsible for programs funded by each act. The third column
provides the location of the general provisions that apply to
the agencies listed in the second column. Proposed changes
to general provisions are presented in the manner described
below for appropriations language.

Appropriation Act
1.
2.

3.

4.
5.
6.

7.

Section in which general provisions appear

Legislative Branch Appropriations Act .............................................................................
Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act.
Department of Agriculture
Department of Health and Human Services
Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies
Appropriations Act.
Department of Commerce
Department of Justice
Department of State
The Judiciary
Department of Transportation
Small Business Administration
Department of Defense Appropriations Act .....................................................................
Military Construction Appropriations Act ........................................................................
Energy and Water Development Appropriations Act ......................................................
Department of Energy
Corps of Engineers
Department of the Interior
Department of the Interior and Related Agencies Appropriations Act ..........................

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Legislative Branch
Department of Agriculture.

Department of Commerce.

Department of Defense.
Department of Defense.
Department of Energy.

Department of the Interior.

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THE BUDGET FOR FISCAL YEAR 2004

Appropriation Act

8.

9.
10.
11.

12.

13.

Section in which general provisions appear

Department of the 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.
Department of Labor
Department of Health and Human Services
Department of Education
Department of Transportation and Related Agencies Appropriations Act ....................
Treasury and General Government Appropriations Act .................................................
All departments, agencies, and corporations
Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act.
Housing and Urban Development
NASA
Veterans Affairs
Environmental Protection Agency
General Services Administration
Foreign Operations, Export Financing, and Related Programs Appropriations Act ....
Department of Defense
Department of State
Agency for International Development
Department of Agriculture
District of Columbia Appropriations Act ..........................................................................

FORM OF DETAILED MATERIAL
APPROPRIATIONS LANGUAGE

The language proposed for inclusion in the 2004 appropriations acts appears following the account title. Language for
enacted 2003 appropriations, printed in roman type, is used
as a base. Brackets enclose material that is proposed for
deletion; italic type indicates proposed new language. If the
appropriation is being proposed for the first time, all of the
language is printed in italics. At the time the budget was
prepared, several appropriations acts for 2003 had not been
enacted. The proposed language for accounts normally funded
in these appropriations acts is presented as new language.
A note following the language identifies the account as one
that did not receive a regular appropriation for 2003. The
amounts in appropriations language are stated in dollars.
Citations to any relevant authorizing legislation and to the
specific appropriations act from which the basic text of the
2003 language is taken appear at the end of the final language paragraph, printed in italic within parentheses. An
illustration of proposed appropriations language for 2004 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, 2003.)
BASIS FOR SCHEDULES

Dollar amounts in Appendix schedules are stated in millions, unless otherwise specified.
The 2002 column of the budget presents the actual transactions and balances for that year, as recorded in agency
accounts.
For 2003, the regular schedules include enacted appropriations. They also include indefinite appropriations on the basis
of amounts likely to be required.
The 2004 column of the regular schedules includes proposed
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Department of Labor.

Department of Transportation.
Department of the Treasury.
Government-wide General Provisions.
Department of Veterans Affairs.

International Assistance Programs.

Other Independent Agencies.

cluding 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 identified as ‘‘Legislative proposals, subject to PAYGO’’
or ‘‘Legislative proposals not subject to PAYGO.’’ The term
‘‘PAYGO’’ refers to the ‘‘pay-as-you-go’’ requirements of the
Budget Enforcement Act of 1990. Appropriations language is
included with the regular schedules, but usually not with
the separate schedules for proposed legislation. Usually the
necessary appropriations language is transmitted later upon
enactment of the proposed legislation.
PROGRAM AND FINANCING SCHEDULE

This schedule provides the following information:
—obligations by program activity;
—budgetary resources available for obligation;
—detailed information on new budget authority (gross);
—change in obligated balances;
—detailed information on outlays (gross);
—offsets to gross budget authority and outlays;
—net budget authority and outlays; and
—additional net budget authority and outlays to cover cost
of fully accruing retirement.
The ‘‘Obligations by program activity’’ section shows obligations for specific activities or projects. The activity structure
is developed for each appropriation or fund account to provide
a meaningful presentation of information for the program.
Where the amounts are significant, this section distinguishes
between operating expenses and capital investment and between direct and reimbursable programs. The last entry,
‘‘Total new obligations,’’ indicates the amount of budgetary
resources required to finance the activities of the account.
The ‘‘Budgetary resources available for obligation’’ section
shows the budgetary resources available or estimated to be
available to finance the obligations. The resources available
for obligation include the start-of-year unobligated balances
of a prior year that have not expired, new budget authority,
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DETAILED BUDGET ESTIMATES EXPLANATION OF ESTIMATES

gations. New obligations are subtracted from these resources,
resulting in the end-of-year unobligated balances.
The ‘‘New budget authority (gross), detail’’ section provides
detailed information on the total new budget authority available to finance the program. It includes information on the
type of budget authority that is available, rescissions, reductions, and amounts precluded from obligation. It indicates
whether the budget authority is discretionary (controlled by
appropriations acts) or mandatory (controled by other laws).
The ‘‘Change in obligated balances’’ section shows the difference between obligations and outlays. New obligations are
added to the obligations that were incurred in a previous
year but not liquidated. Total disbursements (outlays, gross)
are subtracted from these amounts. Adjusting entries, such
as adjustments in expired accounts, are included, as appropriate, resulting in the end-of-year obligated balance.
The ‘‘Outlays (gross), detail’’ section indicates whether the
outlays pertain to discretionary or mandatory budget authority and to balances or new authority.
The ‘‘Offsets’’ and ‘‘Net budget authority and outlays’’ sections indicate the amounts to be deducted from gross budget
authority and outlays and the resulting net budget authority
and outlay amounts. Offsetting collections (cash) and the
change in orders on hand from Federal sources are deducted
from gross budget authority; only offsetting collections (cash)
are deducted from gross outlays.
The ‘‘Additional net budget authority and outlays to cover
cost of fully accruing retirement’’ section identifies a proposal
in the budget that would require agencies to pay the full
share of accruing employee pensions and annuitant health
benefits. The impact of this proposal has been presented on
a three-year comparable basis (i.e., as if the legislation had
been enacted and implemented in 2002) as a memorandum
entry.

2002 actual

Obligations by program activity:
Direct program:
00.01
Policy and program development ..............................
00.02
Departmental management and administration ......
00.03
Facilities operations, maintenance, and repair ........
01.01
Reimbursable program ..............................................

2003 est.

38
39
11
42

39
38
12
44

42
38
15
45

Total new obligations ...........................................

130

133

140

22.00

Budgetary resources available for obligation:
New budget authority (gross) ........................................

132

133

140

23.95
23.98

Total new obligations ................................................
Unobligated balance expiring or withdrawn .................

69.90

¥130
¥133
¥140
¥2 ................... ...................

90

89

95

43

43

45

¥1

1 ...................

Spending authority from offsetting collections
(total) ................................................................

42

44

45

70.00

Total new budget authority (gross) ...............................

132

133

140

72.40
73.10
73.20
73.40
74.00

Change in obligated balances:
Obligated balance, start of year ...............................
Total new obligations ....................................................
Total outlays (gross) ......................................................
Adjustments in expired accounts (net) .........................
Change in uncollected customer payments from
Federal sources (unexpired) ..................................

74.40

Obligated balance, end of year ............................

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130
133
140
¥127
¥129
¥134
¥1 ................... ...................
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6
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83
2
42

82
3
44

87
2
45

87.00

Total outlays (gross) .............................................

127

129

134

43

43

45

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources
Against gross budget authority only:
88.95
Change in uncollected customer payments from
Federal sources (unexpired) ..................................

¥1

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

90
84

89
86

95
89

Additional net budget authority and outlays to cover
cost of fully accruing retirement:
99.00 Budget authority ............................................................
99.01 Outlays ...........................................................................

2
2

2
2

2
2

89.00
90.00

1 ...................

A schedule entitled ‘‘Summary of Budget Authority and
Outlays’’ immediately follows the first program and financing
schedule for any account that has additional program and
financing schedules for supplemental requests, legislative proposals, or rescission proposals.
NARRATIVE STATEMENT OF PROGRAM AND
PERFORMANCE

Narrative statements present briefly the objectives of the
program and the work to be financed primarily for 2004.
They may include measures of expected performance and describe relationship to the financial estimates.

2004 est.

10.00

New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
Mandatory:
Spending authority from offsetting collections:
69.00
Offsetting collections (cash) .....................................
69.10
Change in uncollected customer payments from
Federal sources .....................................................

Outlays (gross), detail:
Outlays from new discretionary authority .....................
Outlays from discretionary balances .............................
Outlays from new mandatory authority .........................

SCHEDULE OF OBJECT CLASSIFICATION AND PERSONNEL
SUMMARY

Program and Financing (in millions of dollars)
Identification code 16–1186–0–1–755

86.90
86.93
86.97

¥1 ...................
9

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The object classification schedule for an account shows obligations according to the following uniform list of object classifications:
10 PERSONAL SERVICES AND
BENEFITS
11.1
Full-time permanent
11.3
Other than full-time
permanent
11.5
Other personnel
compensation
11.7
Military personnel
11.8
Special personal services
payments
11.9
Total personnel
compensation
12.1
Civilian personnel benefits
12.2
Military personnel
benefits
13.0
Benefits for former
personnel
20 CONTRACTUAL SERVICES
AND SUPPLIES
21.0
Travel and transportation
of persons
22.0
Transportation of things
23.1
Rental payments to GSA
23.2
Rental payments to others
23.3
Communications, utilities,
and miscellaneous
charges
24.0
Printing and reproduction
25.1
Advisory and assistance
services
25.2
Other services
25.3
Purchases of goods and
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services from
Government accounts
25.4
Operation and
maintenance of facilities
25.5
Research and development
contracts
25.6
Medical care
25.7
Operations and
maintenance of
equipment
25.8
Subsistence and support
of persons
26.0
Supplies and materials
30 ACQUISITION OF ASSETS
31.0
Equipment
32.0
Land and structures
33.0
Investments and loans
40 GRANTS AND FIXED
CHARGES
41.0
Grants, subsidies, and
contributions
42.0
Insurance claims and
indemnities
43.0
Interest and dividends
44.0
Refunds
90 OTHER
91.0
Unvouchered
92.0
Undistributed
93.0
Limitation on expenses
99.0
SUBTOTAL DIRECT
OBLIGATIONS

6
99.0
99.5

THE BUDGET FOR FISCAL YEAR 2004
Reimbursable obligations
Below reporting threshold

99.9

0119

TOTAL GROSS
OBLIGATIONS

Object classes reflect the nature of the things or services
purchased, regardless of the purpose of the program for which
they are used. Object class entry 11.9, Total personnel compensation, sums the amounts in object classes 11.1 through
11.8. Except for revolving funds, reimbursable obligations are
aggregated in a single line and not identified by object class.
Amounts for any object class that are below the reporting
threshold (i.e., amounts that are $500 thousand or less) are
reported together as a single entry. If all of the obligations
for an account are in a single object class, the schedule is
omitted and the object class code is printed in the Program
and Financing Schedule on the ‘‘Total new obligations’’ line.
Data, classified by object, are illustrated in the following
schedule:
Object Classification (in millions of dollars)
2002 actual

Identification code 17–0643–0–1–452

11.1
11.3

Direct obligations:
Personnel compensation:
Full-time permanent .............................................
Other than full-time permanent ...........................

2003 est.

60
1

2004 est.

60
1

66
1
*COM008*

11.9
12.1
23.1
26.0

Total personnel compensation .........................
Civilian personnel benefits .......................................
Rental payments to GSA ...........................................
Supplies and materials .............................................

61
20
5
1

61
20
5
1

67
21
5
1

99.0
99.0
99.5

Subtotal, direct obligations ..................................
Reimbursable obligations ..............................................
Below reporting threshold .........................................

87
42
1

87
44
2

93
45
2

99.9

Total new obligations ...........................................

130

133

140

When obligations for personnel compensation are shown in
the object classification schedule, a personnel summary generally follows the object classification schedule, as illustrated
below:
Personnel Summary
2002 actual

Identification code 17–0643–0–1–452

Direct: Total compensable workyears:
Full-time equivalent employment ..................................
Reimbursable: Total compensable workyears:
2001 Full-time equivalent employment ..................................
1001

2003 est.

2004 est.

774

748

762

8

12

FINANCIAL STATEMENTS

Financial statements are presented for all direct and guaranteed loan liquidating and financing accounts (balance
sheets only), all Government-sponsored enterprises, and certain revolving and trust revolving funds conducting business
with the public. They are occasionally presented for funds
conducting business within the Government.
Statement of Operations

The statement of operations shows 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 2001 column are audited.
Statement of Operations (in millions of dollars)
2001 actual

Industrial Program:
0111 Revenue ...................................................
0112 Expense ....................................................
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6

–2

2

0121
0122

Sales program:
Revenue ...................................................
Expense ....................................................

25
–15

27
–20

18
–11

15
–10

0129

Net Income or loss (–) .......................

10

7

7

5

0131
0132

Power program:
Revenue ...................................................
Expense ....................................................

39
–13

28
–18

34
–20

22
–14

0139

Net income of loss (–) .......................

26

10

14

8

0191
0192

Total revenues ................................
Total expenses ................................

73
–35

69
–46

58
–39

47
–32

0195

Total income or loss (–) ................

38

23

19

15

Balance Sheet

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, such
as appropriated capital, which is shown in the equity section.
The amounts in the 2001 column are audited. Other amounts
are unaudited and subject to change.
Balance Sheet (in millions of dollars)
2001 actual

2002 actual

ASSETS:
Federal assets:
Investments in US securities
1102
Treasury securities, net ..................
1104
Agency securities, net ....................
1106
Receivables, net ..................................
Non-Federal assets:
1201
Investments in non-Federal securities, net ......................................

4
1
1

4
2
1

4
2
1

4
2
1

1

2

2

2

1999

Total assets ....................................

7

9

9

9

LIABILITIES:
Federal liabilities:
2103
Debt .....................................................
Non-Federal liabilities:
2203
Debt .....................................................

2

2

2

2

3

3

3

3

2999

Total liabilities ...............................

6

6

6

6

3100
3999

NET POSITION:
Unexpended appropriations .....................
Total net position ...........................

3
2

3
3

3
3

3
3

4999

Total liabilities and net position

7

9

9

9

Identification code 16–4023–0–3–754

2003 est.

2004 est.

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 compensable hours applicable to each fiscal
year.

Identification code 16–4023–0–3–754

Net income of loss (–) .......................

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2003 est.

2004 est.

6
–8

10
–8

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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 costs of 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 budget outlays, to the financing accounts at the time of the disbursement of the direct or guaranteed loans.
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DETAILED BUDGET ESTIMATES EXPLANATION OF ESTIMATES

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 new 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
programs is provided in the chapter entitled ‘‘Credit and Insurance’’ in the Analytical Perspectives volume.

Identification code 83–0100–0–1–155

2003 est.

2002 actual

Identification code 83–4200–0–3–155

2003 est.

2004 est.

Position with respect to appropriations act limitation
on obligations:
1111 Limitation on direct loans .............................................

650

600

570

1150

Total direct loan obligations ................................

650

600

570

1210
1231
1251

Cumulative balance of direct loans outstanding:
Outstanding, start of year ........................................
Disbursements: Direct loan disbursements ..............
Repayments: Repayments and prepayments ............

200
338
¥3

525
586
¥6

1,105
597
¥7

1263

Write-offs for default:
Direct loans ...............................................................

1290

Outstanding, end of year ..........................................

¥10 ................... ...................
525

1,105

1,695

Status of Guaranteed Loans (in millions of dollars)

Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program
(in millions of dollars)
2002 actual

Status of Direct Loans (in millions of dollars)

2002 actual

Identification code 83–4100–0–3–155

2004 est.

2003 est.

2004 est.

Position with respect to appropriations act limitations
on commitments:
2111 Limitations on guaranteed loans made by private
lenders .......................................................................

Direct loan levels supportable by subsidy budget authority:
1150 Economic opportunity loans ...........................................
1150 Handicapped loans ........................................................
1150 Minority enterprise loans ...............................................

301
199
215

250
150
200

225
150
195

1159

Total direct loan levels .........................................

715

600

570

1320
1320
1320

Direct loan subsidy rates (in percent):
Economic opportunity loans ...........................................
Handicapped loans ........................................................
Minority enterprise loans ...............................................

8.00
3.01
4.20

8.00
2.66
4.00

8.00
2.66
3.59

1329

Weighted average subsidy rate ............................

5.45

5.39

5.19

1330
1330
1330

Direct loan subsidy budget authority:
Economic opportunity loans ...........................................
Handicapped loans ........................................................
Minority enterprise loans ...............................................

24
6
9

20
4
8

18
4
7

1339

Total subsidy budget authority .............................

39

32

Direct loan subsidy outlays:
Economic opportunity loans ...........................................
Handicapped loans ........................................................
Minority enterprise loans ...............................................

12
3
4

10
4
7

9
4
8

1349

Total, subsidy outlays ....................................................

19

21

21

10,200

10,465

Total guaranteed loan commitments ...................

10,000

10,200

10,465

2199

Guaranteed amount of guaranteed loan commitments ....................................................................

7,500

7,650

7,849

29

1340
1340
1340

10,000

2150

MEMORANDUM

Cumulative balance of guaranteed loans outstanding:
Disbursements: Outstanding start of year ............... ...................
Repayments: Disbursements of new guaranteed
loans .....................................................................
5,000
2251
Repayments and prepayments .................................. ...................

5,000

13,895

9,100
¥200

10,312
¥375

Adjustments:
Terminations for default that result in a loan receivable ................................................................. ...................

¥5

¥13

5,000

13,895

23,820

3,750

10,421

17,865

................... ...................
...................
5
................... ...................
................... ...................

5
13
¥3
¥2

2210
2231

2261
2290

Guaranteed loan levels supportable by subsidy budget
authority:
2150 General business loans .................................................
2150 Minority enterprise loans ...............................................

Outstanding, end of year ..........................................

2299

Guaranteed amount of guaranteed loans outstanding,
end of year ................................................................

MEMORANDUM

1,120
8,790

1,200
9,000

1,215
9,250

2159

Total guaranteed loan levels .........................................

10,000

10,200

10,465

2320
2320

Guaranteed loan subsidy rates (in percent):
General business loans .................................................
Minority enterprise loans ...............................................

2.41
0.91

2.42
0.90

2.47
0.92

2329

Weighted average subsidy rate ............................

1.07

1.08

1.10

2330
2330

Guaranteed loan subsidy budget authority:
General business loans .................................................
Minority enterprise loans ...............................................

27
80

29
81

30
85

2339

Total subsidy budget authority .............................

107

110

115

2340
2340

Guaranteed loan subsidy outlays:
General business loans .................................................
Minority enterprise loans ...............................................

13
40

25
72

Total subsidy outlays ............................................

53

97

112

3510
3590

Administrative expense data:
Budget authority ............................................................
Outlays from new authority ...........................................

19
19

18
18

17
17

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2390

29
83

2349

ADDENDUM
Cumulative balance of defaulted guaranteed loans that
result in loans receivable:
2310
Outstanding, start of year ........................................
2331
Disbursements for guaranteed loan claims .............
2351
Repayments of loans receivable ...............................
2361
Write-off of loans receivable .....................................

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Outstanding, start of year ........................................ ...................

5

13

UNAVAILABLE COLLECTIONS SCHEDULE

This schedule is printed for special fund and trust fund
accounts to show the amount of receipts that are credited
to them. It also shows any balances of unappropriated receipts or receipts that are precluded from obligation because
of a provision of law, such as a benefit formula or limitation
on obligations. The schedule also is printed for other types
of accounts with offsetting collections that are unavailable
for obligation because of limitations on obligations.
STATUS OF CONTRACT AUTHORITY SCHEDULE

Contract authority is a form of budget authority that permits obligations to be incurred but requires a subsequent
appropriation to liquidate (pay) the obligation. Where applicable, this schedule follows the program and financing schedule
and reports the amount of contract authority for which appropriations to liquidate have not been provided or requested.
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8

THE BUDGET FOR FISCAL YEAR 2004
BUDGET PLAN SCHEDULE

ALLOCATIONS BETWEEN AGENCIES

This schedule is printed only for certain accounts in the
Department of Defense—Military chapter. It shows obligations incurred or estimated to be incurred from an appropriation, regardless of the timing of the obligation.

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.

STATUS OF FUNDS SCHEDULE

This schedule reports balances, cash income, and cash outgo
for major trust funds and certain other accounts. When
present, it appears after the narrative statement for the fund
or account.
GENERAL FUND RECEIPT ACCOUNTS SCHEDULE

This schedule shows the amount of receipts attributed to
an agency that are credited to the general fund of the Treasury. It is printed at the end of the presentation for the agency, before any general provisions. (Receipts that are credited
to a special fund or trust fund for which the agency is responsible are shown in an Unavailable Collections schedule presented with other schedules for the fund.)

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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, 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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DBE


Federal Reserve Bank of St. Louis, One Federal Reserve Bank Plaza, St. Louis, MO 63102