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DETAILED BUDGET ESTIMATES 1 EXPLANATION OF ESTIMATES The Budget Appendix 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,’’ in the Analytical Perspectives, explains the terms and budget concepts used throughout the budget. ARRANGEMENT The first section of this chapter presents general provisions of law that apply to all Government activities (see explanation below). Chapters for the Legislative Branch and the Judiciary follow. These are followed by chapters for the Executive Branch. The cabinet departments appear first in alphabetical order and are followed by the larger non-departmental agencies, such as Other Defense—Civil Programs, and the Executive Office of the President. The remaining small agencies are listed 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.’’ Appropriations 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: 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: 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 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 Governmentwide general provisions apply to all appropriations Government-wide. 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. Where general provisions in an appropriations act apply to two or more agencies, 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 Governmentwide in scope (identified as ‘‘Departments, Agencies, and Corporations’’) normally contained in the Departments of Transportation, Treasury, Housing and Urban Development, the Judiciary, the District of Columbia, and Independent Agencies Appropriations Act, appear in a separate section following this one. Appropriations Act Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act. Department of Agriculture, excluding Forest Service ........................................................ Department of Health and Human Services, Food and Drug Administration ................. Department of Defense Appropriations Act, P.L. 109–289, Division A ................................... Energy and Water Development Appropriations Act. Department of Energy .......................................................................................................... Corps of Engineers ............................................................................................................... Department of the Interior, Bureau of Reclamation ......................................................... Foreign Operations, Export Financing, and Related Programs Appropriations Act. Department of State .............................................................................................................. Agency for International Development ................................................................................ Department of Homeland Security Appropriations Act, P.L. 109–295 .................................... Department of the Interior, Environment, and Related Agencies Appropriations Act. Department of the Interior, excluding Bureau of Reclamation ......................................... Department of Agriculture, Forest Service ......................................................................... Department of Health and Human Services, Indian Health Service ............................... Environmental Protection Agency ....................................................................................... Chapter in which general provisions appear Department of Agriculture Department of Agriculture Department of Defense Department of Energy Corps of Engineers—Civil Works Department of the Interior Department of State and Other International Programs Department of State and Other International Programs Department of Homeland Security Department of the Interior Department of the Interior Department of the Interior Environnmental Protection Agency 3 4 THE BUDGET FOR FISCAL YEAR 2008 Appropriations Act Chapter in which general provisions appear Departments of Labor, Health and Human Services, and Education and Related Agencies Appropriations Act. Department of Labor ............................................................................................................. Department of Health and Human Services, excluding Food and Drug Administration and the Indian Health Service. Department of Education ...................................................................................................... Social Security Administration ............................................................................................ Legislative Branch Appropriations Act ....................................................................................... Military Construction, Military Quality of Life and Veterans Affairs Appropriations Act. Department of Defense, Military Construction ................................................................... Department of Veterans Affairs ........................................................................................... Science, State, Justice, Commerce, and Related Agencies Appropriations Act. Department of Commerce ..................................................................................................... Department of Justice ........................................................................................................... Department of State .............................................................................................................. Small Business Administration ............................................................................................ National Aeronautics and Space Administration ............................................................... National Science Foundation ................................................................................................ Departments of Transportation, Treasury, Housing and Urban Development, the Judiciary, the District of Columbia, and Independent Agencies Appropriations Act. Department of Housing and Urban Development ............................................................. Department of Transportation ............................................................................................ Department of the Treasury ................................................................................................ The Judiciary ........................................................................................................................ Executive Office of the President ........................................................................................ District of Columbia .............................................................................................................. Department of Labor Department of Health and Human Services Department of Education Department of Education Legislative Branch Department of Defense Department of Veterans Affairs Department Department Department Department Department Department of of of of of of Commerce Justice Justice Justice Justice Justice Department of Transportation Department of Transportation Department of Transportation Department of Transportation Department of Transportation Other Independent Agencies BASIS FOR SCHEDULES FORM OF DETAILED MATERIAL APPROPRIATIONS LANGUAGE The language proposed for inclusion in the 2008 appropriations acts appears following the account title and the amounts are stated in dollars. Citations to any relevant authorizing legislation appear at the end of the final language paragraph, printed in italic type within parentheses. This year, the proposed 2008 appropriations language is presented in the following two manners. 1. Accounts included in the two enacted 2007 appropriations bills (i.e., P.L. 109–289, Division A, the Department of Defense Appropriations Act, 2007, and P.L. 109–295, the Department of Homeland Security Appropriations Act, 2007) use the enacted 2007 appropriations, printed in roman type as a base. Brackets enclose material that is proposed for deletion; italic type indicates proposed new language. The citation to the specific appropriations act from which the basic text of the 2007 language is taken appears at the end of the final language paragraph, printed in italic type within parentheses. If an appropriation is being proposed for the first time for an account assumed to be covered by these bills in 2008, all of the language is printed in italics. 2. Accounts included in the unenacted 2007 appropriations bills were operating under a continuing resolution, P.L. 109–289, Division B, as amended, at the time this Budget was prepared, and reflect proposed 2008 language in italic type. An illustration of proposed appropriations language for 2008 for accounts included in P.L. 109–289, Division A, and P.L. 109–295 follows.: OPERATION AND MAINTENANCE, MARINE CORPS For expenses, not otherwise provided for, necessary for the operation and maintenance of the Marine Corps, as authorized by law, ø$3,338,296,000¿ $4,961,393,000. (Department of Defense Appropriations Act, 2007.) Dollar amounts in Appendix schedules are stated in millions, unless otherwise specified. The 2006 column of the budget presents the actual transactions and balances for that year, as recorded in agency accounts. For 2007, the regular schedules include enacted appropriations, if any. They also include indefinite appropriations on the basis of amounts likely to be required. If under the Continiuing Resolution, references to 2007 spending including current services or baseline estimates, reflect P.L. 109–289, as amended. The 2008 column of the regular schedules includes proposed appropriations for all programs. 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 (BEA) of 1990 (BEA expired at the end of 2002). Appropriations language is included with the regular schedule, 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; 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, 5 DETAILED BUDGET ESTIMATES EXPLANATION OF ESTIMATES ‘‘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, 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 type of budget authority that is available, reductions, and amounts precluded from obligation. It indicates whether the budget authority is discretionary (controlled by appropriations acts) or mandatory (controlled 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. Program and Financing (in millions of dollars) Identification code 16–1186–0–1–755 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 .............................................. 2006 actual 2007 est. 2008 est. ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... 10.00 Total new obligations ........................................... ................... ................... ................... 22.00 Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... ................... ................... 23.95 23.98 Total new obligations ................................................ ................... ................... ................... Unobligated balance expiring or withdrawn ................. ................... ................... ................... 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 ..................................................... ................... ................... ................... 69.90 Spending authority from offsetting collections (total) ................................................................ ................... ................... ................... 70.00 Total new budget authority (gross) ............................... ................... ................... ................... 72.40 73.10 73.20 73.40 74.00 74.40 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) .................................. ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... Obligated balance, end of year ............................ ................... ................... ................... 86.90 86.93 86.97 Outlays (gross), detail: Outlays from new discretionary authority ..................... ................... ................... ................... Outlays from discretionary balances ............................. ................... ................... ................... Outlays from new mandatory authority ......................... ................... ................... ................... 87.00 Total outlays (gross) ............................................. ................... ................... ................... 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) .................................. ................... ................... ................... 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... Outlays ........................................................................... ................... ................... ................... 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 2008. They may include measures of expected performance and describe relationship to the financial estimates. SCHEDULE OF OBJECT CLASSIFICATION AND PERSONNEL SUMMARY The object classification schedule for an account shows obligations according to the following uniform list of object classifications: 10 PERSONNEL COMPENSATION 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 personnel 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 Other 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 Operation 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 94.0 Financial transfers 99.0 SUBTOTAL, OBLIGATIONS 99.5 Below reporting threshold 99.9 TOTAL NEW 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 com- 6 THE BUDGET FOR FISCAL YEAR 2008 pensation, 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: LIABILITIES: Federal liabilities: 2103 Debt .......................................................................................... Non-Federal liabilities: 2203 Debt .......................................................................................... .................... .................... .................... .................... 2999 Total liabilities .................................................................. .................... .................... NET POSITION: 3100 Unexpended appropriations .......................................................... 3999 Total net position ................................................................. .................... .................... .................... .................... 4999 .................... .................... FEDERAL CREDIT SCHEDULES Object Classification (in millions of dollars) 2006 actual 2007 est. 2008 est. 11.1 11.3 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... .................. .................. .................. .................. .................. .................. 11.9 12.1 23.1 26.0 Total personnel compensation ......................... Civilian personnel benefits ....................................... Rental payments to GSA ........................................... Supplies and materials ............................................. .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. .................. 99.0 99.0 99.5 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. Below reporting threshold ......................................... .................. .................. .................. .................. .................. .................. .................. .................. .................. 99.9 Total new obligations ........................................... .................. .................. .................. Identification code 17–0643–0–1–452 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 Identification code 17–0643–0–1–452 2006 actual 2007 est. 2008 est. Direct: 1001 Full-time equivalent employment .................................. ................... ................... ................... Reimbursable: 2001 Full-time equivalent employment .................................. ................... ................... ................... 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. BALANCE SHEETS Balance sheets are presented for all direct and guaranteed loan liquidating and financing accounts, most Governmentsponsored enterprises, and certain revolving and trust revolving funds conducting business with the public. They are occasionally presented for funds conducting business within the Government. 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 2005 column are audited. Balance Sheet (in millions of dollars) Identification code 16–4023–0–3–754 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 Total assets ........................................................................... Total liabilities and net position ........................................ 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. 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. Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars) Identification code 83–0100–0–1–155 2006 actual 2007 est. 2008 est. Direct loan levels supportable by subsidy budget authority: 1150 Economic opportunity loans ........................................... ................... ................... ................... 1150 Handicapped loans ........................................................ ................... ................... ................... 1150 Minority enterprise loans ............................................... ................... ................... ................... 1159 2005 actual 2006 actual .................... .................... .................... .................... .................... .................... .................... .................... .................... .................... Total direct loan levels ......................................... ................... ................... ................... 1320 1320 1320 Direct loan subsidy rates (in percent): Economic opportunity loans ........................................... ................... ................... ................... Handicapped loans ........................................................ ................... ................... ................... Minority enterprise loans ............................................... ................... ................... ................... 1329 Weighted average subsidy rate ............................ ................... ................... ................... Direct loan subsidy budget authority: 1330 Economic opportunity loans ........................................... ................... ................... ................... 1330 Handicapped loans ........................................................ ................... ................... ................... 1330 Minority enterprise loans ............................................... ................... ................... ................... 1339 Total subsidy budget authority ............................. ................... ................... ................... 7 DETAILED BUDGET ESTIMATES EXPLANATION OF ESTIMATES 1340 1340 1340 1349 Direct loan subsidy outlays: Economic opportunity loans ........................................... ................... ................... ................... Handicapped loans ........................................................ ................... ................... ................... Minority enterprise loans ............................................... ................... ................... ................... Total, subsidy outlays .................................................... ................... ................... ................... Guaranteed loan levels supportable by subsidy budget authority: 2150 General business loans ................................................. ................... ................... ................... 2150 Minority enterprise loans ............................................... ................... ................... ................... 2159 Total guaranteed loan levels ......................................... ................... ................... ................... 2320 2320 Guaranteed loan subsidy rates (in percent): General business loans ................................................. ................... ................... ................... Minority enterprise loans ............................................... ................... ................... ................... 2329 Guaranteed loan subsidy budget authority: General business loans ................................................. ................... ................... ................... Minority enterprise loans ............................................... ................... ................... ................... 2339 Total subsidy budget authority ............................. ................... ................... ................... 2340 2340 Guaranteed loan subsidy outlays: General business loans ................................................. ................... ................... ................... Minority enterprise loans ............................................... ................... ................... ................... 2349 Total subsidy outlays ............................................ ................... ................... ................... 3510 3590 Administrative expense data: Budget authority ............................................................ ................... ................... ................... Outlays from new authority ........................................... ................... ................... ................... Outstanding, end of year .......................................... ................... ................... ................... 2299 Guaranteed amount of guaranteed loans outstanding, end of year ................................................................ ................... ................... ................... MEMORANDUM 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 ..................................... ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... Weighted average subsidy rate ............................ ................... ................... ................... 2330 2330 2290 2390 Status of Direct Loans (in millions of dollars) Identification code 83–4200–0–3–155 2006 actual 2007 est. 2008 est. Position with respect to appropriations act limitation on obligations: 1111 Limitation on direct loans ............................................. ................... ................... ................... 1150 Total direct loan obligations ................................ ................... ................... ................... 1210 1231 1251 Cumulative balance of direct loans outstanding: Outstanding, start of year ........................................ ................... ................... ................... Disbursements: Direct loan disbursements .............. ................... ................... ................... Repayments: Repayments and prepayments ............ ................... ................... ................... 1263 Write-offs for default: Direct loans ............................................................... ................... ................... ................... 1290 Outstanding, end of year .......................................... ................... ................... ................... Status of Guaranteed Loans (in millions of dollars) Identification code 83–4100–0–3–155 2006 actual 2007 est. 2008 est. Position with respect to appropriations act limitations on commitments: 2111 Limitations on guaranteed loans made by private lenders ....................................................................... ................... ................... ................... 2150 Total guaranteed loan commitments ................... ................... ................... ................... MEMORANDUM 2199 Guaranteed amount of guaranteed loan commitments .................................................................... ................... ................... ................... Cumulative balance of guaranteed loans outstanding: Disbursements: Outstanding start of year ............... ................... ................... ................... Repayments: Disbursements of new guaranteed loans ..................................................................... ................... ................... ................... 2251 Repayments and prepayments .................................. ................... ................... ................... 2210 2231 2261 Adjustments: Terminations for default that result in a loan receivable ................................................................. ................... ................... ................... Outstanding, start of year ........................................ ................... ................... ................... SPECIAL AND TRUST FUND RECEIPTS 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. 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 a Special and Trust Fund Receipts 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, 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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