oversight

Compendium of Budget Accounts: Fiscal Year 2000

Published by the Government Accountability Office on 1999-04-01.

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

                  United States General Accounting Office

GAO               Staff Study




April 1999
                  COMPENDIUM OF
                  BUDGET ACCOUNTS

                  Fiscal Year 2000




GAO/AIMD-99-124
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 2000, but also congressionally
          enacted budgetary totals for the current year (fiscal year 1999) and
          reported actual totals for the previous year (fiscal year 1998). 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. The President’s budget also
          includes, as submitted, certain accounts, such as the legislative and judicial
          branch summaries, which by law 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 in 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 both its principal strength and most obvious inconvenience—its sheer
          size and complexity. For example, the President's budget for fiscal year
          2000 spanned five volumes4 and over 2,600 pages.

          This compendium was prepared principally to help GAO staff members and
          other interested individuals cope with the breadth of the federal budget. It
          gives 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.




          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.

          4
           The Budget of the United States Government, Fiscal Year 2000 consists of five volumes: (1) the Budget,
          (2) Analytical Perspectives, (3) the Appendix, (4) Historical Tables, and (5) a Citizen's Guide to the
          Federal Budget. Each year, OMB also publishes other supporting documents (e.g., Federal Credit
          Supplement, Balances of Budget Authority, and Budget Information for States).




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                  Preface




How to Use This   This compendium follows the same organizational pattern used in the
                  Budget of the United States Government, Fiscal Year 2000 - 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 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.5

                  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 subfunction6 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. Appendix II
                  summarizes the cognizant congressional committee codes used in this


                  5It 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).

                  6
                    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 that best reflects its major purpose, without
                  regard to agency or organizational distinctions. For discussions of this classification system, see
                  Budget Issues: Fiscal Year 1996 Agency Spending by Budget Function (GAO/AIMD-97-95, May 13, 1997)
                  and Budget Function Classifications: Origins, Trends, and Implications for Current Uses
                  (GAO/AIMD-98-67, February 27, 1998).




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



Table 1: Format for Account Presentations

Column
heading        Description
Account        The name of the budget account title, as shown in the Appendix. At the
(cognizant     end of each account title, the cognizant congressional committee code
committee)     (see appendix II) is parenthetically appended. In some cases, a given
               account will include 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 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. 1998      In millions of dollars; this represents the actual gross obligations for
               fiscal year 1997 as recorded by the agency.
Est. 1999      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. 2000      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
               2000.

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 presentation in the President's
budget. 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




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changes as accounts below $500,000 were consolidated or merged with
larger accounts.7

The federal budget account structure is dynamic, with numerous changes
from year to year. Some of these changes can be discerned by noting the
presence or absence of gross obligations within a given account
presentation. For example, the fiscal year 2000 budget contains 1,149
accounts, showing obligations made in fiscal year 1998, estimated for fiscal
year 1999, or requested for fiscal year 2000. Twenty-nine of these accounts
show some level of gross obligations for fiscal year 2000 but nothing for
fiscal years 1998 and 1999; typically, this is an indication of a new account
proposal by the President. Where only fiscal year 1998 shows zero gross
obligations, this typically indicates an account first enacted in fiscal year
1999 and proposed to continue during fiscal year 2000; 53 accounts fall into
this category. Where some level of gross obligations are listed for fiscal
year 1998 but nothing is shown for fiscal years 1999 or 2000, this typically
indicates an account merged, consolidated, or terminated in fiscal year
1999; 33 accounts fell into this category. Lastly, 52 accounts show zero
obligations for fiscal year 2000, but some level of gross obligations for
fiscal years 1998 and 1999; this pattern 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 Office of Management and Budget
as part of its process to develop the President's fiscal year 2000 budget
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.




7
  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 listed about 1,040 accounts on a gross
obligations basis in that fiscal year.




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Preface




We will send copies of this document to interested congressional parties
and others on request. This compendium of accounts was prepared by
John Mingus, Senior Evaluator, under the direction of Michael J. Curro,
Assistant Director. If there are any questions, these staff members and I
can be reached at (202) 512-9573.




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




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Contents



Preface                                                                                    1


Compendium of                                                                              8
Budget Accounts   Legislative Branch                                                       8
                  Judicial Branch                                                         13
                  Department of Agriculture                                               16
                  Department of Commerce                                                  26
                  Department of Defense—Military                                          30
                  Department of Education                                                 36
                  Department of Energy                                                    39
                  Department of Health and Human Services                                 42
                  Department of Housing and Urban Development                             46
                  Department of the Interior                                              51
                  Department of Justice                                                   58
                  Department of Labor                                                     62
                  Department of State                                                     65
                  Department of Transportation                                            67
                  Department of the Treasury                                              73
                  Department of Veterans Affairs                                          78
                  Corps of Engineers                                                      81
                  Other Defense Civil Programs                                            82
                  Environmental Protection Agency                                         84
                  Executive Office of the President                                       85
                  Federal Emergency Management Agency                                     89
                  General Services Administration                                         90
                  International Assistance Programs                                       92
                  National Aeronautics and Space Administration                           97
                  National Science Foundation                                             98
                  Office of Personnel Management                                          99
                  Small Business Administration                                          100
                  Social Security Administration                                         101
                  Other Independent Agencies                                             102
                  Federal Government Totals                                              123




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                       Contents




Appendix I                                                                                    124
Budget Functions and
Subfunctions

Appendix II                                                                                   128
Congressional
Committee Codes

Table                  Table 1: Format for Account Presentations                                3




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Appendix I

Budget Functions and Subfunctions                                                                                                           AppIexndi




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

                                                                                              Conduct of Foreign Affairs (153)

                                                                                              Foreign Information and Exchange Activities
                                                                                              (154)

                                                                                              International Financial Programs (155)
General Science,     Resources allocated to science and research activities of the            General Science and Basic Research (251)
Space and Technology federal government that are not an integral part of the programs
(250)                conducted under any other function.                                      Space Flight, Research, and Supporting
                                                                                              Activities (252)
Energy (270)            Promoting an adequate supply and appropriate use of energy to         Energy Supply (271)
                        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 natural              Water Resources (301)
Environment (300)     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 nation's      Farm Income Stabilization (351)
                        capability to maintain and increase agricultural production.
                                                                                              Agricultural Research and Services (352)
Commerce and            Promotion and regulation of commerce and the housing credit           Mortgage Credit (371)
Housing Credit (370)    and deposit insurance industries, which pertain to collection and
                        dissemination of social and economic data (unless they are an         Postal Service (372
                        integral part of another function, such as health); general purpose
                        subsidies to business, including credit subsidies to the housing      Deposit Insurance (373)
                        industry; and the postal service fund and general fund subsidies
                        of that fund.                                                         Other Advancement of Commerce (376)
                                                                                                                            (continued)




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                                               Appendix I
                                               Budget Functions and Subfunctions




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

                                                                                                Disaster Relief and Insurance (453)
Education, Training,    Promoting the extension of knowledge and skills, enhancing    Elementary, Secondary, and Vocational
Employment, and         employment and employment opportunities, protecting workplace Education (501)
Social Services (500)   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 medical            Medicare (571)
                        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 rendered.           (excluding Social Security) (601)
                        Included are retirement, disability, unemployment, welfare, and
                        similar programs, except for social security and income security        Federal Employee Retirement and Disability
                        for veterans, which are in other functions.                             (602)

                                                                                                Unemployment Compensation (603)

                                                                                                Housing Assistance (604)

                                                                                                Food and Nutrition Assistance (605)

                                                                                                Other Income Security (609)
                                                                                                                                  (continued)




                                               Page 125                                  GAO/AIMD-99-124 Compendium of Budget Accounts
                                              Appendix I
                                              Budget Functions and Subfunctions




Function                Description                                                          Subfunction
Social Security (650)   Federal old age and survivors and disability insurance trust funds, Social Security (651)
                        along with general fund subsidies of these funds and associated
                        offsetting collections.
Veterans Benefits and   Programs providing benefits and services, the eligibility for which Income Security for Veterans (701)
Services (700)          is related to prior military service, but the financing of which is not
                        an integral part of the costs of national defense.                      Veterans Education, Training, and
                                                                                                Rehabilitation (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, law        Federal Law Enforcement Activities (751)
Justice (750)           enforcement (including civil rights), rehabilitation and
                        incarceration of criminals, and the general maintenance of           Federal Litigative and Judicial Activities
                        domestic order.                                                      (752)

                                                                                             Federal Correctional Activities (753)

                                                                                             Criminal Justice Assistance (754)
General Government      General overhead cost of the federal government, including           Legislative Functions (801)
(800)                   legislative and executive activities; provision of central fiscal,
                        personnel, and property activities; and provision of services that   Executive Direction and Management (802)
                        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 or      Interest on the Public Debt (901)
                        income (lending) and the general shortfall or excess of outgo over
                        income arising out of fiscal, monetary, and other policy           Interest Received by On-Budget Trust Funds
                        considerations and leading to the creation of interest-bearing     (902)
                        debt instruments (normally the public debt).
                                                                                           Interest Received by Off-Budget Trust Funds
                                                                                           (903)

                                                                                             Other Interest (908)
                                                                                                                                  (continued)




                                              Page 126                                  GAO/AIMD-99-124 Compendium of Budget Accounts
                                            Appendix I
                                            Budget Functions and Subfunctions




Function              Description                                                            Subfunction
Undistributed         Offsetting receipts that are not included as deductions from           Employer Share, Employee Retirement (on
Offsetting Receipts   outlays in the applicable function or subfunction, above, and are      Budget) (951)
(950)                 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 127                                   GAO/AIMD-99-124 Compendium of Budget Accounts
Appendix II

Congressional Committee Codes                                                                  ApIpexndi




                      Code       Congressional Committee
                      AU         All authorizing committee
                                 [Committee on Appropriations]
                      AR         Subcommittee on Agriculture, Rural Development, Food and
                                 Drug Administration, and Related Agencies
                      CJ         Subcommittee on Commerce, Justice, State, and the Judiciary
                      DE         Subcommittee on Defense
                      DI         Subcommittee on the District of Columbia
                      EW         Subcommittee on Energy and Water Development
                      FA         Subcommittee on Foreign Operations, Export Financing, and
                                 Related Programs
                      IN         Subcommittee on Interior
                      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 Community
                                 Development, and Independent Agencies




(935305)      eL
               rtet   Page 128                GAO/AIMD-99-124 Compendium of Budget Accounts
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