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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 is presented first, followed by the cabinet departments in alphabetical order, the larger nondepartmental agencies, groupings for ‘‘International Assistance Programs’’ and ‘‘Other Defense Civil Programs,’’ 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 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 appropriations 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 (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. 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. In one instance, they apply to all appropriations Government-wide. 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 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 Governmentwide 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. Proposed changes to general provisions are presented in the manner described below for appropriations language. Appropriation Act 1. 2. 3. 4. 5. Legislative Branch Appropriations Act, 1998 (Public Law 105–55) ............................... Foreign Operations, Export Financing, and Related Programs Appropriations Act, 1998 (Public Law 105–118). 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, 1998 (Public Law 105–86). Department of Agriculture Department of Health and Human Services Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1998 (Public Law 105–119). Department of Commerce Department of Justice Department of State The Judiciary Department of Transportation Small Business Administration Department of Defense Appropriations Act, 1998 (Public Law 105–56) ........................ Section in which general provisions appear Legislative Branch. International Assistance Programs. Department of Agriculture. Department of Commerce. Department of Defense. 3 4 THE BUDGET FOR FISCAL YEAR 1999 Appropriation Act 6. 7. 8. 9. 10. 11. 12. Section in which general provisions appear Military Construction Appropriations Act, 1998 (Public Law 105–45) .......................... Energy and Water Development Appropriations Act, 1998 (Public Law 105–62) ......... Department of Energy Corps of Engineers Department of Interior Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 1998 (Public Law 105–65). Housing and Urban Development NASA Veterans Affairs Environmental Protection Agency General Services Administration Department of the Interior and Related Agencies Appropriations Act, 1998 (Public Law 105–83). 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, 1998 (Public Law 105–78). Department of Labor Department of Health and Human Services Department of Education Department of Transportation and Related Agencies Appropriations Act, 1998 (Public Law 105–66). Treasury, Postal Service and General Government Appropriations Act, 1998 (Public Law 105–61). All departments, agencies, and corporations FORM OF DETAILED MATERIAL APPROPRIATIONS LANGUAGE The language proposed for inclusion in the 1999 appropriations acts is printed following the account title. Language for enacted 1998 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. The amounts in appropriations language are stated in dollars. 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 1998 language is taken. An illustration of proposed appropriations language for 1999 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, 1997.) BASIS FOR SCHEDULES Dollar amounts in Appendix schedules are stated in millions, unless otherwise specified. The 1997 column of this budget presents the actual transactions and balances for that year, as recorded in agency accounts. For 1998, the regular schedules include enacted appropriations. In addition, indefinite appropriations are included on the basis of amounts likely to be required. The 1999 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 Department of Defense. Department of Energy. Department of Veterans Affairs. Department of the Interior. Department of Labor. Department of Transportation. Department of Treasury. Following this section. 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 unpaid obligations; —detailed information on outlays (gross); —offsets to gross budget authority and outlays; and —net budget authority and outlays. 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 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, and adjusting entries, such as recoveries from prior year obligations. 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 5 DETAILED BUDGET ESTIMATES EXPLANATION OF ESTIMATES type of budget authority that is available, rescissions, reductions, and amounts precluded from obligation. The ‘‘Change in unpaid obligations’’ 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 unpaid obligations. Where applicable, this section separately identifies total unpaid obligations, orders on hand from Federal sources, and obligated balances, which are the unpaid obligations less the orders on hand from Federal sources. The ‘‘Outlays (gross), detail’’ section indicates whether the outlays pertain to current or permanent 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 to arrive at the 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. 1997 actual 1998 est. 39 38 12 42 38 15 Total direct program ............................................. 88 89 95 01.01 Reimbursable program .............................................. 42 44 45 10.00 Total obligations ................................................... 130 133 140 22.00 22.30 Budgetary resources available for obligation: New budget authority (gross) ........................................ Unobligated balance expiring ........................................ 23.90 23.95 Total budgetary resources available for obligation New obligations ............................................................. 132 133 140 –2 ................... ................... 130 –130 133 –133 140 –140 90 89 95 43 –1 43 45 1 ................... Spending authority from offsetting collections (total) ................................................................ 42 44 45 Total new budget authority (gross) ............................... 132 133 140 Change in unpaid obligations: Unpaid obligations, start of year: 72.90 Obligated balance: Fund balance ............................. 72.95 Orders on hand from Federal sources ...................... 3 6 1 ................... 9 1 72.99 4 70.00 73.10 73.20 73.40 74.90 74.95 Total unpaid obligations, start of year ................ 90 84 45 1 ................... 89 86 95 89 A schedule entitled ‘‘Summary of Budget Authority and Outlays’’ is shown immediately following 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 1999. Measures of expected performance may be included, and the relationship to the financial estimates is described. There is shown for each account a schedule of obligations, according to the following uniform list of object classifications: 38 39 11 68.90 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 89.00 90.00 43 1999 est. 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 ........ New budget authority (gross), detail: Current: 40.00 Appropriation (definite) ............................................. Permanent: Spending authority from offsetting collections: 68.00 Offetting collections (cash) ....................................... 68.10 Change in orders on hand from Federal sources –1 43 SCHEDULE OF OBJECT CLASSIFICATION AND PERSONNEL SUMMARY Program and Financing (in millions of dollars) Identification code 16–1186–0–1–755 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources Against gross budget authority only: 88.95 Change in orders on hand from Federal sources 6 10 New obligations ............................................................. 130 133 140 Total outlays (gross) ...................................................... –127 –129 –134 Adjustments in expired accounts .................................. –1 ................... ................... Unpaid obligations, end of year: ................................... Obligated balance: Fund balance ............................. 6 9 15 Orders on hand from Federal sources ........................... ................... 1 1 74.99 Total unpaid obligations, end of year .................. 6 10 16 86.90 86.93 86.97 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... Outlays from new permanent authority ......................... 83 2 42 82 3 44 87 2 45 87.00 Total outlays (gross) ............................................. 127 129 134 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 services from Government accounts 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 99.0 Reimbursable obligations 99.5 Below reporting threshold 99.9 TOTAL GROSS OBLIGATIONS 25.4 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, is the sum of 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. Data, classified by object, are illustrated in the following schedule: 6 THE BUDGET FOR FISCAL YEAR 1999 0139 1998 est. 1999 est. 11.1 11.3 11.5 11.8 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. Special personal services payments .................... 113 3 3 1 112 3 3 1 115 3 3 1 11.9 12.1 23.1 26.0 31.0 32.0 Total personnel compensation ......................... Civilian personnel benefits ....................................... Rental payments to GSA ........................................... Supplies and materials ............................................. Equipment ................................................................. Land and structures .................................................. 120 24 23 5 6 33 119 24 23 5 6 31 122 25 24 5 5 28 99.0 99.0 99.5 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. Below reporting threshold ......................................... 211 26 1 208 27 2 209 28 2 99.9 Total obligations ................................................... 238 237 239 26 10 14 8 Total revenues ................................ Total expenses ................................ 73 –35 69 –46 58 –39 47 –32 0199 1997 actual Identification code 17–0643–0–1–452 Net income of loss (–) ....................... 0191 0192 Object Classification (in millions of dollars) Total income or loss (–) ................ 38 23 19 15 Balance Sheet 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: 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. The amounts in the 1996 column are audited. Other amounts are unaudited and subject to change. Personnel Summary Balance Sheet (in millions of dollars) 1997 actual Identification code 17–0643–0–1–452 1998 est. 1999 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 compensable 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 1996 column are audited. Statement of Operations (in millions of dollars) Identification code 16–4023–0–3–754 1996 actual 1997 actual 1998 est. 1996 actual 1997 actual 4 1 1 4 2 1 4 2 1 4 2 1 1 2 2 2 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: Appropriated equal .................................. 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 1999 est. 0111 0112 0119 Industrial Program: Revenue ................................................... Expense .................................................... Net income of loss (–) ....................... 9 –7 2 14 –8 6 6 –8 –2 10 –8 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 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 ...................................... 1999 1998 est. 1999 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 on- 7 DETAILED BUDGET ESTIMATES EXPLANATION OF ESTIMATES budget 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 programs is provided in the chapter entitled ‘‘Underwriting Federal Credit and Insurance’’ in the Analytical Perspectives volume. Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars) Identification code 83–0100–0–1–155 Identification code 83–4200–0–3–155 1997 actual 1998 est. 1999 est. Position with respect to appropriations act limitation on obligations: 1111 Limitation on direct loans ............................................. 715 600 570 1150 715 600 570 1210 1231 1251 Cumulative balance of direct loans outstanding: Outstanding, start of year ........................................ ................... Disbursements: Direct loan disbursements .............. 338 Repayments: Repayments and prepayments ............ –3 325 586 –6 905 597 –7 1263 Write-offs for default: Direct loans ............................................................... 1290 Outstanding, end of year .......................................... Total direct loan obligations ................................ –10 ................... ................... 325 905 1,495 Status of Guaranteed Loans (in millions of dollars) Identification code 83–4100–0–3–155 1996 actual 1997 est. 1998 est. 1998 est. 1999 est. 301 199 215 250 150 200 225 150 195 1159 715 600 570 Direct loan subsidy rates (in percent): 1320 Economic opportunity loans ........................................... 1320 Handicapped loans ........................................................ 1320 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 29 1340 1340 1340 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 Guaranteed loan levels supportable by subsidy budget authority: 2150 General business loans ................................................. 2150 Minority enterprise loans ............................................... 1,120 8,790 1,200 9,000 1,215 9,250 10,000 10,200 10,465 2150 1997 actual 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 ............................................... Total direct loan levels ......................................... Status of Direct Loans (in millions of dollars) Total guaranteed loan commitments ................... 10,000 10,200 10,465 2199 Guaranteed amount of guaranteed loan commitments .................................................................... 7,500 7,650 7,849 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 Outstanding, end of year .......................................... 2299 Guaranteed amount of guaranteed loans outstanding, end of year ................................................................ MEMORANDUM 2159 Total guaranteed loan levels ......................................... 10,000 10,200 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 2390 Outstanding, start of year ........................................ ................... 5 13 10,465 2320 2320 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 ..................................... Total subsidy budget authority ............................. 107 110 115 Guaranteed loan subsidy outlays: 2340 General business loans ................................................. 2340 Minority enterprise loans ............................................... 13 40 25 72 29 83 2349 53 97 112 Total subsidy outlays ............................................ Administrative expense data: 3510 Budget authority ............................................................ 3590 Outlays from new authority ........................................... 19 19 18 18 17 17 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 8 THE BUDGET FOR FISCAL YEAR 1999 and reports the amount of contract authority for which appropriations to liquidate have not been provided or requested. BUDGET PLAN SCHEDULE 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. 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. STATUS OF CONTINGENT EMERGENCY FUNDING SCHEDULE This schedule is printed for any account that has balances of emergency appropriations that are contingent on the President submitting a budget request to Congress designating an amount as an emergency requirement, as defined by the Balanced Budget and Emergency Deficit Control Act of 1985, as amended. 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 Treas- ury. 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.) 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.
@FedFRASER