oversight

Budget Issues: Fiscal Year 1996 Agency Spending by Budget Function

Published by the Government Accountability Office on 1997-05-13.

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

                 United States General Accounting Office

GAO              Report to the Honorable
                 Richard K. Armey, Majority Leader,
                 House of Representatives


May 1997
                 BUDGET ISSUES
                 Fiscal Year 1996
                 Agency Spending by
                 Budget Function




GAO/AIMD-97-95
      United States
GAO   General Accounting Office
      Washington, D.C. 20548

      Accounting and Information
      Management Division

      B-276984

      May 13, 1997

      The Honorable Richard K. Armey
      Majority Leader
      House of Representatives

      Dear Mr. Armey:

      This report responds to your office’s request for information on federal
      spending by budget function and subfunction for fiscal year 1996. In the
      following appendixes, we display agency spending in terms of gross
      obligations1 reported against the broad federal mission areas described by
      budget function classifications. As we have suggested in previous products
      and testimony,2 examining patterns of spending according to budget
      functions provides a starting point for discussions of government
      restructuring and can be useful in identifying possible program overlap by
      focusing on which federal agencies are associated with which federal
      mission areas.

      Appendix I provides a brief description of each budget function and
      subfunction. Appendix II provides a series of tables that classify
      department and agency spending by subdepartment3 and by subfunction;
      appendix III summarizes spending for each budget function and
      subfunction by federal departments and subdepartments. We compiled the
      information presented in appendixes II and III from automated
      information collected and maintained by the Office of Management and
      Budget as part of its process to develop the President’s fiscal year 1998
      budget. We did not independently verify reported data, although we did



      1
       Obligations reflect orders placed, contracts awarded, services received, and other similar transactions
      during a fiscal year. As an expression of an agency’s total financial commitments for a given period,
      gross obligations portray the relative size of an organization, without regard to the type of underlying
      budgetary resource or when resulting outlays may occur. When aggregated, however, gross obligations
      may overstate both department and governmentwide totals. For example, an agency’s obligations may
      include commitments made to another agency, which may then be reobligated by the receiving agency
      in the same fiscal year.
      2
       This report updates a series of products we prepared for the Chairman, Senate Committee on
      Governmental Affairs, in 1995. See Government Restructuring: Identifying Potential Duplication in
      Federal Missions and Approaches (GAO/T-AIMD-95-161, June 7, 1995); Budget Function Classification:
      Agency Spending by Subfunction and Object Category, Fiscal Year 1994 (GAO/AIMD-95-116FS, May 10,
      1995); and Budget Function Classification: Agency Spending and Personnel Levels for Fiscal Years
      1994 and 1995 (GAO/AIMD-95-115FS, April 11, 1995).
      3
       In this report, the term “subdepartment” generally refers to second-tier organizational structures, such
      as bureaus, administrations and services, and to individual independent agencies, such as the U.S.
      Postal Service or the Federal Maritime Commission.



      Page 1                                                 GAO/AIMD-97-95 Fiscal Year 1996 Spending
    B-276984




    reconcile total obligations for departments and agencies to published
    sources.

    Appendixes II and III provide first-level observations on who does what
    within the enormous complexity of federal missions and organizations.
    This perspective can be augmented by linking these department and
    subdepartment summaries to the account-level detail provided in our
    recent product, Compendium of Budget Accounts: Fiscal Year 1998
    (GAO/AIMD-97-65, April 1997). And, for additional detail, the budget account
    summaries in the compendium can be further linked to the Budget of the
    United States Government, Fiscal Year 1998 - Appendix, and to agency
    budget justifications provided to the Congress. In this manner, a reader
    can “drill down” as needed to inquire into any particular spending pattern
    within any function, subfunction, or agency.

    The budget function classification system provides a comprehensive and
    consistent means to capture federal spending according to area of national
    need. Because of this, budget functions are the categories used by the
    Congress in its concurrent resolution on the budget and will likely be the
    classification system used to summarize federal spending in
    governmentwide financial statements, which are required by the Chief
    Financial Officers Act of 1990 (as expanded by the Government
    Management Reform Act of 1994), and in the February 1998
    governmentwide performance plan, which is required by the Government
    Performance and Results Act of 1993. Some of the patterns disclosed by
    arraying spending by function include the following.

•   Most federal departments and agencies address more than one mission
    area; in fact, most made obligations in 1996 to three or more budget
    functions. If the analysis is continued to subdepartments and
    subfunctions, the picture is often more complex. For example, the
    Department of Health and Human Services has about a dozen
    subdepartments addressing eight missions ranging from Health Care
    Services to Training and Employment. The Department of the Interior has
    over a dozen subdepartments addressing 11 missions ranging from
    Recreational Resources to General Purpose Fiscal Assistance to
    Elementary, Secondary and Vocational Education.
•   Focusing on the missions of government, rather than federal
    organizations, produces a similarly intricate picture. Excluding Social
    Security, Medicare, and Net Interest, 6 of the remaining 15 budget
    functions are addressed by six or more executive branch departments and
    major agencies. For example, seven major federal organizations made



    Page 2                                   GAO/AIMD-97-95 Fiscal Year 1996 Spending
    B-276984




    obligations in 1996 to the Natural Resources and Environment mission
    area and seven to Community and Regional Development.
•   Lastly, in nominal dollar terms, the significance of a department to a
    mission area, or of a mission area to a department, varies considerably.
    Spending for the Transportation mission area, for example, is almost
    entirely within the Department of Transportation, which is also associated
    with that mission area almost exclusively. However, the Department of
    Agriculture, with nearly two dozen subdepartments addressing 16 different
    subfunctions, presents a different picture. The Department is responsible
    for almost all spending in the Agriculture function, but half of the
    Department’s obligations are associated with a different function and
    subfunction (Food and Nutrition Assistance within Income Security).

    Care must be exercised in drawing specific conclusions from the
    information contained in the enclosed tables. All of these data are
    reported as part of the annual executive budget formulation process; none
    of the data are audited. Additional limitations to note include the
    following.

•   The function classifications can in some cases aggregate very different
    activities. For example, the Income Security function involves 15 federal
    organizations, but these organizations are not all dealing with the same
    type of “Income Security.” Income Security actually involves three broad
    subfunctions: (1) retirement and disability, addressed by nine different
    federal entities, many of which administer separate employee pension
    programs; (2) cash assistance, provided by five federal organizations; and
    (3) housing, food, and nutrition assistance programs, concentrated in two
    major departments spread across seven components with some small
    participation by two independent agencies.
•   A specific function or subfunction may not fully encompass a set of
    logically related activities. For example, the Commerce and Housing
    Credit function does not include the Housing Assistance subfunction,
    which is in Income Security. Similarly, the Income Security function does
    not include, for example, Social Security or Income Security for Veterans.
•   Subfunctions are based on a variety of organizing themes. Some are based
    on divisible segments of broad mission areas (e.g., Water Transportation),
    some on a set of related activities (e.g., Health Care Services), and some
    on common functions (e.g., Central Fiscal Operations).
•   Although each federal activity is placed in a function that best defines its
    most important purpose, there is discretion when coding an individual
    budget account against the function categories. If the account finances
    activities in two or more subfunctions within a single function, the general



    Page 3                                  GAO/AIMD-97-95 Fiscal Year 1996 Spending
B-276984




function code is used; if the account is associated with two or more
functions, a general multi-function code is used.4

We are sending copies of this report to the Chairmen and Ranking
Minority Members of the Senate Committee on Appropriations; Senate
Committee on the Budget; Senate Committee on Governmental Affairs;
House Committee on Appropriations; House Committee on the Budget;
House Committee on Government Reform and Oversight; and other
interested parties. We will also make copies available to others on request.

We will continue to work with your office to provide timely information
and assistance as you analyze these data. If you have any questions, please
call me at (202) 512-9573. The major authors of this correspondence were
Michael J. Curro, Assistant Director, who can be reached at
(202) 512-2991; Laura Hamilton; and John Mingus.

Sincerely yours,




Paul L. Posner
Director, Budget Issues




4
 Where an account’s obligations were reported to more than one function, we allocated the obligations
on the same percentage basis as reported for the account’s gross budget authority; for accounts
lacking gross budget authority, we allocated the obligations on the same percentage basis as reported
for the account’s gross outlays.



Page 4                                               GAO/AIMD-97-95 Fiscal Year 1996 Spending
Page 5   GAO/AIMD-97-95 Fiscal Year 1996 Spending
Contents



Letter                                                                 1


Appendix I                                                             8

Description of Budget
Functions
Appendix II                                                           12

Fiscal Year 1996
Federal Spending by
Department and
Agency


Appendix III                                                          45

Fiscal Year 1996
Federal Spending by
Budget Function and
Subfunction




                        Page 6   GAO/AIMD-97-95 Fiscal Year 1996 Spending
Contents




Abbreviations

DOC        Department of Commerce
DOD        Department of Defense
DOE        Department of Energy
DOI        Department of the Interior
DOJ        Department of Justice
DOL        Department of Labor
DOS        Department of State
DOT        Department of Transportation
EOP        Executive Office of the President
EPA        Environmental Protection Agency
FAP        Funds Appropriated to the President
GSA        General Services Administration
HHS        Department of Health and Human Services
HUD        Department of Housing and Urban Development
NASA       National Aeronautics and Space Administration
OPM        Office of Personnel Management
SBA        Small Business Administration
USDA       Department of Agriculture
VA         Department of Veterans Affairs


Page 7                               GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix I

Description of Budget Functions



Function                                  Description                                   Subfunction
National Defense (050)                    Common defense and security of the United Department of Defense—Military (051)
                                          States, including raising, equipping, and
                                          maintaining of armed forces; development     Atomic Energy Defense Activities (053)
                                          and utilization of weapons systems; direct
                                          compensation and benefits paid to active     Defense-related Activities (054)
                                          military and civilian personnel; defense
                                          research, development, testing, and
                                          evaluation; and procurement, construction,
                                          stockpiling, and other activities undertaken
                                          to directly foster national security.
International Affairs (150)               Maintaining peaceful relations, commerce,     International Development and
                                          and travel between the United States and      Humanitarian Assistance (151)
                                          the rest of the world and promoting
                                          international security and economic           International Security Assistance (152)
                                          development abroad.
                                                                                        Conduct of Foreign Affairs (153)

                                                                                        Foreign Information and Exchange
                                                                                        Activities (154)

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

                                                                                        Emergency Energy Preparedness (274)

                                                                                        Energy Information, Policy, and Regulation
                                                                                        (276)
Natural Resources and Environment (300)   Developing, managing, and maintaining the     Water Resources (301)
                                          nation’s 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           Farm Income Stabilization (351)
                                          agriculture and the nation’s capability to
                                          maintain and increase agricultural            Agricultural Research and Services (352)
                                          production.
                                                                                                                          (continued)




                                          Page 8                                         GAO/AIMD-97-95 Fiscal Year 1996 Spending
                                          Appendix I
                                          Description of Budget Functions




Function                                  Description                                      Subfunction
Commerce and Housing Credit (370)         Promotion and regulation of commerce and         Mortgage Credit (371)
                                          the housing credit and deposit insurance
                                          industries, which pertain to collection and      Postal Service (372)
                                          dissemination of social and economic data
                                          (unless they are an integral part of another     Deposit Insurance (373)
                                          function, such as health); general purpose
                                          subsidies to business, including credit          Other Advancement of Commerce (376)
                                          subsidies to the housing industry; and the
                                          postal service fund and general fund
                                          subsidies of that fund.
Transportation (400)                      Providing for the transportation of the          Ground Transportation (401)
                                          general public and/or its property, whether
                                          local or national and regardless of the          Air Transportation (402)
                                          particular mode of transportation. Included
                                          are construction of facilities; purchase of      Water Transportation (403)
                                          equipment; research, testing, and
                                          evaluation; provision of communications          Other Transportation (407)
                                          related to transportation; operating
                                          subsidies for transportation facilities and
                                          industries; and regulatory activities directed
                                          specifically toward the transportation
                                          industry rather than toward business.
Community and Regional Development (450) Development of physical facilities or             Community Development (451)
                                         financial infrastructures designed to
                                         promote viable community economies.               Area and Regional Development (452)

                                                                                           Disaster Relief and Insurance (453)
Education, Training, Employment, and      Promoting the extension of knowledge and         Elementary, Secondary, and Vocational
Social Services (500)                     skills, enhancing employment and                 Education (501)
                                          employment opportunities, protecting
                                          workplace standards, and providing               Higher Education (502)
                                          services to the needy.
                                                                                           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         Health Care Services (551)
                                          purpose is to promote physical and mental
                                          health, including the prevention of illness      Health Research and Training (552)
                                          and accidents.
                                                                                           Consumer and Occupational Health and
                                                                                           Safety (554)
Medicare (570)                            Federal hospital insurance and federal           Medicare (571)
                                          supplementary medical insurance, along
                                          with general fund subsidies of these funds
                                          and associated offsetting receipts.
                                                                                                                           (continued)




                                          Page 9                                            GAO/AIMD-97-95 Fiscal Year 1996 Spending
                                       Appendix I
                                       Description of Budget Functions




Function                               Description                                    Subfunction
Income Security (600)                  Support payments (including associated         General Retirement and Disability
                                       administrative expenses) to persons for        Insurance (excluding Social Security) (601)
                                       whom no current service is rendered.
                                       Included are retirement, disability,           Federal Employee Retirement and
                                       unemployment, welfare, and similar             Disability (602)
                                       programs, except for social security and
                                       income security for veterans, which are in     Unemployment Compensation (603)
                                       other functions.
                                                                                      Housing Assistance (604)

                                                                                      Food and Nutrition Assistance (605)

                                                                                      Other Income Security (609)
Social Security (650)                  Federal old age and survivors and disability   Social Security (651)
                                       insurance trust funds, along with general
                                       fund subsidies of these funds and
                                       associated offsetting collections.
Veterans Benefits and Services (700)   Programs providing benefits and services,       Income Security for Veterans (701)
                                       the eligibility for which is related to prior
                                       military service, but the financing of which is Veterans Education, Training, and
                                       not an integral part of the costs of national   Rehabilitation (702)
                                       defense.
                                                                                       Hospital and Medical Care for Veterans
                                                                                       (703)

                                                                                      Veterans Housing (704)

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

                                                                                      Criminal Justice Assistance (754)
General Government (800)               General overhead cost of the federal           Legislative Functions (801)
                                       government, including legislative and
                                       executive activities; provision of central     Executive Direction and Management (802)
                                       fiscal, personnel, and property activities;
                                       and provision of services that cannot          Central Fiscal Operations (803)
                                       reasonably be classified in any other major
                                       function.                                      General Property and Records
                                                                                      Management (804)

                                                                                      Central Personnel Management (805)

                                                                                      General Purpose Fiscal Assistance (806)

                                                                                      Other General Government (808)

                                                                                      Deductions for Offsetting Receipts (809)
                                                                                                                        (continued)


                                       Page 10                                         GAO/AIMD-97-95 Fiscal Year 1996 Spending
                                          Appendix I
                                          Description of Budget Functions




Function                                  Description                                       Subfunction
Net Interest (900)                        Transactions which directly give rise to          Interest on the Public Debt (901)
                                          interest payments or income (lending) and
                                          the general shortfall or excess of outgo over     Interest Received by On-Budget Trust
                                          income arising out of fiscal, monetary, and       Funds (902)
                                          other policy considerations and leading to
                                          the creation of interest-bearing debt             Interest Received by Off-Budget Trust
                                          instruments (normally the public debt).           Funds (903)

                                                                                            Other Interest (908)
Undistributed Offsetting Receipts (950)   Offsetting receipts that are not included as Employer Share, Employee Retirement (on
                                          deductions from outlays in the applicable    Budget) (951)
                                          function or subfunction, 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 11                                            GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II

Fiscal Year 1996 Federal Spending by
Department and Agency




               Page 12        GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 13                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 14                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 15                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 16                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 17                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 18                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 19                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 20                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 21                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 22                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 23                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 24                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 25                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 26                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 27                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 28                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 29                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 30                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 31                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 32                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 33                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 34                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 35                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 36                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 37                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 38                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 39                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 40                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 41                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 42                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 43                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix II
Fiscal Year 1996 Federal Spending by
Department and Agency




Page 44                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III

Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




               Page 45        GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 46                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 47                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 48                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 49                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 50                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 51                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 52                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 53                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 54                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 55                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 56                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 57                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 58                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 59                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 60                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 61                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 62                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
Appendix III
Fiscal Year 1996 Federal Spending by
Budget Function and Subfunction




Page 63                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
           Appendix III
           Fiscal Year 1996 Federal Spending by
           Budget Function and Subfunction




(935232)   Page 64                                GAO/AIMD-97-95 Fiscal Year 1996 Spending
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