oversight

Compendium of Budget Accounts: Fiscal Year 1998

Published by the Government Accountability Office on 1997-04-01.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                 United States General Accounting Office

GAO              Staff Study




April 1997
                 COMPENDIUM OF
                 BUDGET ACCOUNTS
                 Fiscal Year 1998




GAO/AIMD-97-65
Preface


                  Each year the President is required by law to submit a budget to the
                  Congress.1 This budget not only presents the President’s policy proposals
                  for the “budget year,” in this case fiscal year 1998, but also congressionally
                  enacted totals for the current year (1997) and reported actual totals for the
                  previous year (1996). In effect, the President’s submission analyzes and
                  compiles separate presentations for hundreds of budget accounts,2
                  covering all fiscal activities of the federal government, including
                  “off-budget”3 accounts such as the Social Security Trust Funds and the
                  Postal Service Fund. It also includes, as submitted, certain accounts which
                  by law, such as the legislative and judicial branch summaries, or by
                  practice are not subject to presidential review.

                  The President’s budget is intended to address many objectives and meet
                  many information needs; more than two dozen requirements are currently
                  listed at 31 U.S.C. 1105. Accordingly, the budget comprises a wealth of
                  information in a daunting array of schedules, tables, graphs, and narrative
                  summaries. The comprehensiveness of the President’s budget submission
                  is its principal strength, but also creates its most obvious
                  inconvenience—its sheer size and complexity. For example, for fiscal year
                  1998, the President’s budget spanned 6 volumes and over 2400 pages.

                  We developed this compendium to give users a convenient way to sort
                  through the fiscal structure of the federal government and to determine
                  the level of budgetary resources—used, estimated, or requested by fiscal
                  year—for individual accounts.


                  This compendium follows the same organizational pattern as the Budget of
How to Use This   the United States Government, Fiscal Year 1998 - Appendix (the
Document          Appendix). Account summaries for the legislative and judicial branches
                  precede listings for the executive branch, which is organized
                  alphabetically by major department and agency, followed by other
                  independent agencies. Individual accounts are then grouped by major
                  subordinate organization—usually a bureau, service, or
                  administration—or by major program area. For each account, we report
                  gross obligations in millions of nominal dollars; gross obligations reflect a

                  1
                   31 U.S.C. 1104, 1105.
                  2
                   A “budget account,” essentially a separate reporting unit for budgetary purposes, is defined as (1) an
                  item for which appropriations are made in any appropriation Act and (2) for items not provided for in
                  appropriation acts, an item for which there is a designated budget account identification code number
                  in the President’s budget (2 U.S.C. 900(c)(11)).
                  3
                   “Off-budget” activities are those which are excluded from “on-budget” totals by law.



                  Page 1                                                 GAO/AIMD-97-65 Compendium of Accounts
Preface




financial estimate of orders placed, contracts awarded, services received,
and other similar transactions during the fiscal year. We selected gross
obligations as the display criterion because it best describes the relative
size of each budget account, expressed in terms of financial commitments
made within a given fiscal year, without regard to the type of underlying
budgetary resource or when resulting outlays may occur.4

In addition to the account title and budgetary data by fiscal year, we have
appended two additional codes to each account to enhance utility. First, to
provide perspective on mission or purpose, each account includes a code
reflecting the budget function or subfunction5 most directly associated
with the transactions financed by that account; a general description of
each function is provided in Appendix I and a summary of gross
obligations by subfunction is provided at the beginning of the account
listing for each major department and agency. Second, we have coded
each account by the cognizant congressional appropriations subcommittee
to clarify the locus of congressional oversight for the specific budget
account. The general designation “authorizing committee” is used, either
singularly or in combination with an appropriations subcommittee
designation, for those accounts whose spending authority is provided, in
whole or in part, in laws other than appropriations acts. Appendix II
summarizes the cognizant congressional committee codes used in this
document.

Table 1 describes the standard format followed for each grouping of
accounts.




4
 It should be noted that gross obligations, while useful to describe account-level transactions,
overstate department and governmentwide totals. For example, a given account may include
obligations made to another budget account, which may then be reobligated by the receiving account
in the same fiscal year. Other selection criteria, such as gross budgetary resources or net outlays,
could mitigate this effect but would also produce a different set of concerns. For a discussion of this
and other related issues, see Budget Account Structure: A Descriptive Overview (GAO/AIMD-95-179,
September 18, 1995).
5
 The function and subfunction classification system is a way of grouping budgetary resources
according to the national need addressed. The Congress uses this system in its concurrent resolution
on the budget to allocate resources among competing needs. (See 2 U.S.C. 632.) Each account is
generally placed in the single function or subfunction which best reflects its major purpose, without
regard to agency or organizational distinctions. For discussions of this classification system, see
Budget Function Classification: Agency Spending and Personnel Levels for Fiscal Years 1994 and 1995
(GAO/AIMD-95-115FS, April 11, 1995) and Budget Function Classification: Agency Spending by
Subfunction and Object Category, Fiscal Year 1994 (GAO/AIMD-95-116FS, May 10, 1995).



Page 2                                                  GAO/AIMD-97-65 Compendium of Accounts
                              Preface




Table 1: Format for Account
Presentations                 Column heading            Description
                              Account                   The name of the budget account title, as shown in the
                              (cognizant committee)     Appendix. At the end of each account title the cognizant
                                                        congressional committee code (see appendix II) is
                                                        parenthetically appended. In some cases, a given
                                                        account will include both authorizing and appropriations
                                                        committee codes, indicating joint or mixed oversight for
                                                        some account components.
                              Acct. ID                  Each budget account title is assigned a multi-position
                                                        account identification code developed jointly by the
                                                        Office of Management and Budget (OMB) and the
                                                        Department of the Treasury. For purposes of this
                                                        document, the first two digits, representing the agency
                                                        code, and the second four digits, representing the basic
                                                        account symbol, are sufficient to uniquely identify the
                                                        account.
                              Func.                     Each account is associated with a distinct three-digit
                                                        subfunction code reflecting its activities’ most important
                                                        purpose(s). (See appendix I for a descriptive listing of the
                                                        budget functions.) If the account is associated with two or
                                                        more subfunctions, the function code is used; if the
                                                        account is associated with two or more functions, the
                                                        code “999” is used.
                              Act. 1996                 In millions of dollars; this represents the actual gross
                                                        obligations for fiscal year 1996 as recorded by the
                                                        agency.
                              Est. 1997                 In millions of dollars; this represents the estimated level of
                                                        gross obligations based on enacted appropriations; for
                                                        indefinite appropriations this represents amounts likely to
                                                        be required.
                              Req. 1998                 In millions of dollars; this represents the estimated level of
                                                        gross obligations based on requested levels of budgetary
                                                        resources. In effect, this represents the President’s policy
                                                        proposal for fiscal year 1998.

                              For presentation purposes, the Appendix occasionally merges or
                              consolidates separate accounts under a single account title. For example,
                              the National Institutes of Health account title within the Department of
                              Health and Human Services includes 24 separate budget accounts (as
                              defined in footnote 2) consolidated into one budget presentation.
                              Beginning with the fiscal year 1997 budget submission, financial
                              information in the Appendix was rounded to the nearest million rather
                              than nearest thousand. This decision resulted in numerous account title




                              Page 3                                     GAO/AIMD-97-65 Compendium of Accounts
Preface




changes as accounts below $500,000 were consolidated or merged with
larger accounts.6

Occasionally, users will note that an account title will include no gross
obligations for a given year. Where this occurs for 1996 and 1997 and some
level of gross obligations is shown as requested for 1998, this usually
indicates a new account proposal by the President. If only 1996 shows zero
gross obligations, this typically indicates an activity initiated during 1997
and proposed to continue during 1998. If only 1998 shows zero gross
obligations, this usually indicates that the account title has been merged or
consolidated, or has been or is being proposed for termination.


The account-level data in this compendium was extracted from automated
information collected and maintained by OMB as part of its process to
develop the President’s fiscal year 1998 submission. We did not
independently verify the data reported for each account although we did
reconcile total obligations—for branches, departments, and agencies and
for selected individual accounts—to published sources. If additional
account-level detail is needed, users should consult the index to the
Appendix for the page number of the specific account identified in this
compendium.

This document was prepared principally to assist GAO staff members and
other interested researchers cope with the complexity of the annual
federal budget. We will also send copies of this document to interested
congressional parties and others on request.




6
 For financial management purposes, the Department of the Treasury assigns a unique account code to
each separate appropriation within an appropriations act. Because of consolidations and merges, the
President’s submission typically presents a smaller universe of accounts than that tracked by the
Treasury. In 1996 for example, Treasury reported about 1,620 accounts on an outlays basis, excluding
divisions due to differing periods of availability; the Appendix lists about 1,040 accounts on a gross
obligations basis.



Page 4                                                GAO/AIMD-97-65 Compendium of Accounts
Preface




This compendium of accounts was prepared by John Mingus under the
direction of Michael J. Curro, Assistant Director. If there are any
questions, both of these staff members and I can be reached at
(202) 512-9573.




Paul L. Posner
Director, Budget Issues
Accounting and Information Management Division




Page 5                                GAO/AIMD-97-65 Compendium of Accounts
Contents



Preface                                                                                        1


Compendium of                                                                                  8
                       Legislative Branch                                                      9
Budget Accounts        The Judiciary                                                          14
                       Executive Office of the President                                      16
                       Funds Appropriated to the President                                    19
                       Department of Agriculture                                              24
                       Department of Commerce                                                 33
                       Department of Defense—Military                                         37
                       Department of Defense—Civil                                            43
                       Department of Education                                                46
                       Department of Energy                                                   49
                       Department of Health and Human Services                                52
                       Department of Housing and Urban Development                            56
                       Department of the Interior                                             59
                       Department of Justice                                                  66
                       Department of Labor                                                    70
                       Department of State                                                    73
                       Department of Transportation                                           76
                       Department of the Treasury                                             83
                       Department of Veteran Affairs                                          88
                       Environmental Protection Agency                                        91
                       General Services Administration                                        92
                       National Aeronautics and Space Administration                          94
                       Office of Personnel Management                                         95
                       Small Business Administration                                          96
                       Social Security Administration                                         97
                       Other Independent Agencies                                             98
                       Federal Government Totals                                             118

Appendix I                                                                                   120

Budget Functions and
Subfunctions
Appendix II                                                                                  124

Congressional
Committee Codes



                       Page 6                               GAO/AIMD-97-65 Compendium of Accounts
        Contents




Table   Table 1: Format for Account Presentations                                3




        Page 7                                GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




             Page 8        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 9                          GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 10                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 11                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 12                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 13                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 14                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 15                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 16                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 17                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 18                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 19                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 20                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 21                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 22                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 23                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 24                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 25                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 26                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 27                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 28                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 29                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 30                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 31                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 32                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 33                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 34                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 35                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 36                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 37                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 38                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 39                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 40                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 41                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 42                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 43                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 44                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 45                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 46                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 47                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 48                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 49                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 50                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 51                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 52                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 53                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 54                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 55                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 56                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 57                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 58                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 59                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 60                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 61                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 62                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 63                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 64                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 65                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 66                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 67                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 68                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 69                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 70                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 71                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 72                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 73                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 74                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 75                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 76                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 77                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 78                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 79                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 80                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 81                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 82                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 83                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 84                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 85                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 86                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 87                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 88                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 89                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 90                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 91                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 92                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 93                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 94                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 95                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 96                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 97                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 98                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 99                         GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 100                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 101                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 102                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 103                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 104                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 105                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 106                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 107                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 108                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 109                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 110                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 111                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 112                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 113                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 114                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 115                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 116                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 117                        GAO/AIMD-97-65 Compendium of Accounts
Compendium of Budget Accounts




Page 118                        GAO/AIMD-97-65 Compendium of Accounts
Page 119   GAO/AIMD-97-65 Compendium of Accounts
Appendix I

Budget Functions and Subfunctions



Function                 Description                                                   Subfunction
National Defense (050)   Common Defense and Security of the United States,             Department of Defense—Military (051)
                         including raising, equipping, and maintaining of armed
                         forces; development and utilization of weapons systems;       Atomic Energy Defense Activities (053)
                         direct compensation and benefits paid to active military
                         and civilian personnel; defense research, development,        Defense-related Activities (054)
                         testing, and evaluation; and procurement, construction,
                         stockpiling, and other activities undertaken to directly
                         foster national security.
International Affairs    Maintaining peaceful relations, commerce, and travel          International Development and Humanitarian
(150)                    between the United States and the rest of the world and       Assistance (151)
                         promoting international security and economic
                         development abroad.                                           International Security Assistance (152)

                                                                                       Conduct of Foreign Affairs (153)

                                                                                       Foreign Information Exchange Activities (154)

                                                                                       International Financial Programs (155)
General Science,     Resources allocated to science and research activities of         General Science and Basic Research (251)
Space and Technology the federal government that are not an integral part of the
(250)                programs conducted under any other function.                      Space Flight, Research, and Supporting Activities
                                                                                       (252)
Energy (270)             Promoting an adequate supply and appropriate use of           Energy Supply (271)
                         energy to serve the needs of the economy.
                                                                                       Energy Conservation (272)

                                                                                       Emergency Energy Preparedness (274)

                                                                                       Energy Information, Policy, and Regulation (276)
Natural Resources and    Developing, managing, and maintaining the nation’s            Water Resources (301)
Environment (300)        natural resources and environment.
                                                                                       Conservation and Land Management (302)

                                                                                       Recreational Resources (303)

                                                                                       Pollution Control and Abatement (304)

                                                                                       Other Natural Resources (306)
Agriculture (350)        Promoting the economic stability of agriculture and the       Farm Income Stabilization (351)
                         nation’s capability to maintain and increase agricultural
                         production.                                                   Agricultural Research and Services (352)
Commerce and             Promotion and regulation of commerce and the housing          Mortgage Credit (371)
Housing Credit (370)     credit and deposit insurance industries, which pertain to
                         collection and dissemination of social and economic data      Postal Service (372)
                         (unless they are an integral part of another function, such
                         as health); general purpose subsidies to business,            Deposit Insurance (373)
                         including credit subsidies to the housing industry; and the
                         postal service fund and general fund subsidies of that        Other Advancement of Commerce (376)
                         fund.
                                                                                                                                 (continued)



                                              Page 120                                          GAO/AIMD-97-65 Compendium of Accounts
                                             Appendix I
                                             Budget Functions and Subfunctions




Function                Description                                                    Subfunction
Transportation (400)    Providing for the transportation of the general public         Ground Transportation (401)
                        and/or its property, regardless of whether local or national
                        and regardless of the particular mode of transportation.       Air Transportation (402)
                        Included are construction of facilities; purchase of
                        equipment; research, testing, and evaluation; provision of     Water Transportation (403)
                        communications related to transportation; operating
                        subsidies for transportation facilities and industries; and    Other Transportation (407)
                        regulatory activities directed specifically toward the
                        transportation industry rather than toward business.
Community and           Development of physical facilities or financial                Community Development (451)
Regional Development    infrastructures designed to promote viable community
(450)                   economies.                                                     Area and Regional Development (452)

                                                                                       Disaster Relief Insurance (453)
Education, Training,    Promoting the extension of knowledge and skills,               Elementary, Secondary, and Vocational Education
Employment, and         enhancing employment and employment opportunities,             (501)
Social Services (500)   protecting workplace standards, and providing services
                        to the needy.                                                  Higher Education (502)

                                                                                       Research and General Education Aids (503)

                                                                                       Training and Employment (504)

                                                                                       Other Labor Services (505)

                                                                                       Social Services (506)


Health (550)            Programs other than medicare whose basic purpose is to         Health Care Services (551)
                        promote physical and mental health, including the
                        prevention of illness and accidents.                           Health Research and Training (552)

                                                                                       Consumer and Occupational Health and Safety
                                                                                       (554)
Medicare (570)          Federal hospital insurance and federal supplementary           Medicare (571)
                        medical insurance, along with general fund subsidies of
                        these funds and associated offsetting receipts.
Income Security (600)   Support payments (including associated administrative          General Retirement and Disability Insurance
                        expenses) to persons for whom no current service is            (excluding Social Security) (601)
                        rendered. Included are retirement, disability,
                        unemployment, welfare, and similar programs, except for        Federal Employee Retirement and Disability (602)
                        social security and income security for veterans, which
                        are in other functions.                                        Unemployment Compensation (603)

                                                                                       Housing Assistance (604)

                                                                                       Food and Nutrition Assistance (605)

                                                                                       Other Income Security (609)
                                                                                                                             (continued)




                                             Page 121                                           GAO/AIMD-97-65 Compendium of Accounts
                                             Appendix I
                                             Budget Functions and Subfunctions




Function                Description                                                    Subfunction
Social Security (650)   Federal old age and survivors and disability insurance         Social Security (651)
                        trust funds, along with general fund subsidies of these
                        funds and associated offsetting collections.
Veterans Benefits and   Programs providing benefits and services, the eligibility      Income Security For Veterans (701)
Services (700)          for which is related to prior military service, but the
                        financing of which is not an integral part of the costs of     Veterans Education, Training, and Rehabilitation
                        national defense.                                              (702)

                                                                                       Hospital and Medical Care For Veterans (703)

                                                                                       Veterans Housing (704)

                                                                                       Other Veterans Benefits and Services (705)
Administration of       Programs to provide judicial services, police protection,      Federal Law Enforcement Activities (751)
Justice (750)           law enforcement (including civil rights), rehabilitation and
                        incarceration of criminals, and the general maintenance        Federal Litigative and Judicial Activities (752)
                        of domestic order.
                                                                                       Federal Correctional Activities (753)

                                                                                       Criminal Justice Assistance (754)
General Government      General overhead cost of the federal government,               Legislative Functions (801)
(800)                   including legislative and executive activities; provision of
                        central fiscal, personnel, and property activities; and        Executive Direction and Management (802)
                        provision of services that cannot reasonably be classified
                        in any other major function.                                   Central Fiscal Operations (803)

                                                                                       General Property and Records Management (804)

                                                                                       Central Personnel Management (805)

                                                                                       General Purpose Fiscal Assistance (806)

                                                                                       Other General Government (808)

                                                                                       Deductions For Offsetting Receipts (809)
Net Interest (900)      Transactions which directly give rise to interest payments Interest on the Public Debt (901)
                        or income (lending) and the general short fall or excess of
                        outgo over income arising out of fiscal, monetary, and      Interest Received by On-Budget Trust Funds (902)
                        other policy considerations and leading to the creation of
                        interest-bearing debt instruments (normally the public      Interest Received by Off-Budget Trust Funds (903)
                        debt).
                                                                                    Other Interest (908)
                                                                                                                                (continued)




                                             Page 122                                           GAO/AIMD-97-65 Compendium of Accounts
                                          Appendix I
                                          Budget Functions and Subfunctions




Function              Description                                                   Subfunction
Undistributed         Offsetting receipts which are not included as deductions      Employer Share, Employee Retirement (on
Offsetting Receipts   from outlays in the applicable function or subfunction,       Budget) (951)
(950)                 above, and are thus “undistributed.”
                                                                                    Employer Share, Employee Retirement (off
                                                                                    Budget) (952)

                                                                                    Rents and Royalties on the Outer Continental Shelf
                                                                                    (953)

                                                                                    Sales of Major Assets (954)

                                                                                    Other Undistributed Offsetting Receipts (959)

                                          Note: Subfunction Code 999 is assigned to those budget accounts whose activities are
                                          associated with two or more functions.




                                          Page 123                                            GAO/AIMD-97-65 Compendium of Accounts
Appendix II

Congressional Committee Codes



              Code       Congressional Committee
              AU         Authorizing Committee
                         [Committee on Appropriations]
              AR         Subcommittee on Agriculture, Rural Development and Related Agencies
              CJ         Subcommittee on Commerce, Justice, State and the Judiciary
              DE         Subcommittee on Defense / National Security
              DI         Subcommittee on the District on Columbia
              EW         Subcommittee on Energy and Water Development
              FA         Subcommittee on Foreign Operations, Export Financing and Related Agencies
              IN         Subcommittee on Interior and Related Agencies
              LA         Subcommittee on Labor, Health and Human Services, and Education
              LB         Subcommittee on the Legislative Branch
              MC         Subcommittee on Military Construction
              TR         Subcommittee on Transportation
              TY         Subcommittee on Treasury, Postal Service, and General Government
              VA         Subcommittee on Veterans Affairs, Housing and Urban Development, and
                         Independent Agencies




(935226)      Page 124                                       GAO/AIMD-97-65 Compendium of Accounts
Ordering Information

The first copy of each GAO report and testimony is free.
Additional copies are $2 each. Orders should be sent to the
following address, accompanied by a check or money order
made out to the Superintendent of Documents, when
necessary. VISA and MasterCard credit cards are accepted, also.
Orders for 100 or more copies to be mailed to a single address
are discounted 25 percent.

Orders by mail:

U.S. General Accounting Office
P.O. Box 6015
Gaithersburg, MD 20884-6015

or visit:

Room 1100
700 4th St. NW (corner of 4th and G Sts. NW)
U.S. General Accounting Office
Washington, DC

Orders may also be placed by calling (202) 512-6000
or by using fax number (301) 258-4066, or TDD (301) 413-0006.

Each day, GAO issues a list of newly available reports and
testimony. To receive facsimile copies of the daily list or any
list from the past 30 days, please call (202) 512-6000 using a
touchtone phone. A recorded menu will provide information on
how to obtain these lists.

For information on how to access GAO reports on the INTERNET,
send an e-mail message with "info" in the body to:

info@www.gao.gov

or visit GAO’s World Wide Web Home Page at:

http://www.gao.gov




PRINTED ON    RECYCLED PAPER
United States                       Bulk Rate
General Accounting Office      Postage & Fees Paid
Washington, D.C. 20548-0001           GAO
                                 Permit No. G100
Official Business
Penalty for Private Use $300

Address Correction Requested