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In seankross/usbudget: US Budget Data

Public Budget Database User's Guide

Budget of the United States Government, Fiscal Year 2016

Prepared by: Budget Analysis Branch, Office of Management and Budget February 2015

This document describes three data files that contain an extract of the Office of Management and Budget (OMB) budget database. These files can be used to reproduce many of the totals published in the Budget and examine unpublished details below the levels of aggregation published in the Budget. These data, however, have some limitations to their scope and usefulness.

The following sections describe the sources and limitations of the data, as well as the content, format, and coding of the data files.

1. Data sources and limitations

a. Sources of data

Historical data for completed fiscal years are summarized from the financial records of the U.S. Government maintained by the Office of Management and Budget (OMB) and the Department of the Treasury. The totals are generally consistent with data published in the Monthly Treasury Statement, by the Fiscal Service of the Department of the Treasury. Differences between the Treasury publications and the Budget arise from a small number of reporting and classification corrections made subsequent to the Treasury publications and some conceptual differences between OMB and Treasury reporting.

In addition, these historical records are adjusted each year to conform to the agency and account structure of the current budget. For example, data originally reported in the 1966 Budget by the Department of Health, Education, and Welfare, now appear under the Department of Health and Human Services, the Department of Education, or the Social Security Administration, as appropriate. Lastly, the historical database has been updated for changes in the functional classification of accounts and in the Budget Enforcement Act (BEA) categorization.

Budget estimates for the current fiscal year (2015) and the budget year (2016) are prepared by agencies, based on the definitions and guidance contained in OMB Circular A-11, "Preparation, Submission, and Execution of the Budget." Budget totals for these years reflect the President’s fiscal policy and economic assumptions, which are extensively described in the Budget documents.

The data files provide sufficient detail to produce: (a) outlay totals by agency, subfunction, and Budget Enforcement Act category that are consistent with the totals presented in the 2016 Budget; (b) receipt totals by source, as shown in various published tables in the Budget; and (c) the deficit (on-budget, off-budget, and unified budget basis). In addition, outlays can be further disaggregated by grants to State and local governments and non-grants.

b. Fiscal years

The data in these files are for fiscal years. Prior to 1977, the fiscal year began on July 1 and ended on June 30. For example, fiscal year 1965 began on July 1, 1964, and ended on June 30, 1965. Beginning with fiscal year 1977, the fiscal year begins on October 1 and ends on September 30. For example, fiscal year 2013 began on October 1, 2012, and ended on September 30, 2013. Fiscal year 1976 ended on June 30, 1976, and fiscal year 1977 began on October 1, 1976. The period July 1, 1976, to September 30, 1976, is called the "transition quarter" or TQ.

c. Units of measure

Data for budget authority, outlays, offsetting receipts, and governmental receipts are shown in thousands of dollars.

d. Limitations

These data files do not contain data by object classes, data for program and financing accounts, character class (other than grants to State and local governments), personnel summaries, or credit schedules. Account-level details are based on the proposed Budget only and do not include current services estimates.

With few exceptions, these files present account-level details that are consistent with the account structure of the current Budget. For governmental receipts and offsetting receipts, data prior to 1982 are aggregates in sufficient detail to produce the published tables, but are not "true" account-level details. For budget authority, no data are available prior to 1976. For outlays, data for 1962-1981 tend to be account-level details. Exceptions include the Legislative Branch and Department of Defense, which are available only at bureau-level detail in the earlier years.

Users of these data files should be careful to review and understand the effects that these limitations may have on their analysis of budget data and trends. For example, computation of compound annual growth rates of various receipt accounts in the Budget could be severely affected by the discontinuities in account-level details prior to 1982.

e. Further information

Readers who are not already familiar with the Federal Budget should gain a familiarity with the concepts and organization of the budget before proceeding. The following documents may be helpful:

Analytical Perspectives, Budget of the United States Government, Fiscal Year 2016. This document contains analyses that are designed to highlight specified program areas or provide other significant presentations of Budget data that place the Budget in perspective. It includes a discussion of the concepts underlying the organization of the Budget and the presentation of Budget data, economic assumptions underlying the Budget estimates, Federal receipts and collections, including user fees and tax expenditures, Federal spending, the Budget Enforcement Act, and other topics. A particularly useful chapter is "Budget Concepts," which contains a discussion of budget concepts. Also of particular use is a report entitled, “Table 29-1. Federal Budget By Agency and Account,” which contains a listing of all appropriation and fund accounts in the Budget. (This report is available online in the Supplemental Materials section at: http://www.whitehouse.gov/omb/budget/Analytical_Perspectives/.)

OMB Circular A-11 provides instructions to agencies in preparing Budget submissions, including details for entry into the Budget database.

In addition, there is extensive literature on the Federal Budget that could be usefully consulted.

2. Data files and file formats

The account-level data is available in spreadsheet and file import format.

a. Spreadsheet format

Files are provided in “CSV” format. Virtually any spreadsheet program can read this common format. In “CSV” format, data fields are separated by commas, text fields are contained inside double quote marks, and numerical fields do not have embedded commas. Each record is contained on a single line. This format is commonly used by database software. Separate files for receipts, outlays, and budget authority are available in each of these formats and are described in detail below.

b. File names, contents, and sequence

In all files, the records are sequenced by agency code, bureau code, account code, subfunction code, BEA category, grant/non-grant, and on-/off-budget field.

The files with the account-level data are: - outlays.csv — Outlays and offsetting receipts, 1962-2020, in csv format. - receipts.csv — Governmental receipts, 1962-2020, in file csv format. - budauth.csv — Budget authority and offsetting receipts, 1976-2020, in csv format.

Offsetting receipts are in the budget authority files as well as the outlay files. These amounts are needed to calculate net budget authority and net outlays.

3. Categorization of budget data

The categorization of budget data differs slightly among receipts, outlays, and budget authority files.

a. Budget authority and outlay files

Account details are categorized using the following keys:

Agency: Agency codes generally correspond to the Cabinet department or independent agency with primary responsibility for the program. There are two major exceptions to this definition: (1) the Legislative Branch and the Judiciary are displayed as agencies, though they are separate branches of Government; and (2) intragovernmental payments of interest to trust funds, payments of employer share of employee retirement contributions, and interest paid to the Outer Continental Shelf escrow account are classified as "undistributed offsetting receipts." The agency coding used in the data files is consistent with the tables in the Budget documents that present budget authority and outlays by agency. These codes and titles differ from the “Treasury Agency” code, described below. In addition, some allowances are not distributed by agency or by function and are given a special agency code.

Bureau: Bureaus are major subdivisions within Cabinet departments that correspond to major organizational areas. Within Cabinet departments, these major organizational areas may be called "bureaus" (e.g., the Bureau of the Census within the Commerce Department or the Bureau of Labor Statistics within the Labor Department), “services” (e.g., the Internal Revenue Service within the Treasury Department or the Economic Research Service within the Agriculture Department); “offices” (e.g., Office of Postsecondary Education in the Education Department) or they may be broad budget categories (e.g., Procurement or Military Personnel in the Defense Department). Table 1 presents a listing of the agency and bureau categories used in the data files.

Account: These numbers are assigned by the Treasury Department and are used for budget presentation and financial management. In some instances, groups of small accounts (usually miscellaneous special and trust fund accounts) have been consolidated into single accounts.

Subfunction: Accounts are categorized by the subfunctions shown in Table 2. Accounts that include multiple subfunctions are subdivided into subfunction components.

Treasury Agency: These codes are defined in the Treasury Financial Manual, Supplement to Volume I, Federal Account Symbols and Titles, which contains the titles corresponding to these codes.

Budget Enforcement Act category: The Budget Enforcement Act (the "Act") made distinctions between mandatory and discretionary accounts for certain provisions of the Act. This distinction is still used for scorekeeping and accounts are categorized accordingly. Initially, accounts were assigned categories based on the agreement shown in the Act’s statement of managers. Since that time, Administration and Congressional scorekeepers maintain the list, assigning new accounts and adjusting existing accounts when there is agreement. Where an account includes mandatory and discretionary activities, separate lines of data, appropriately coded, will be found in the data files. The possible values for this code are:

Discretionary: Discretionary spending is controlled through annual appropriations acts.

Mandatory: Mandatory spending generally operates under permanent authority. Statutes generally specify what must be paid and who is eligible to receive payments. Governmental receipt accounts are categorized as "governmental receipts" as described below.

Net interest: Interest payments to and from the public and intragovernmental payments of interest, primarily to trust funds, are not included as either mandatory or discretionary spending.

Readers wanting more information on this topic may refer to several chapters in the Analytical Perspectives volume.

Grant/Non-grant: Grants to State and local governments are separated from non-grant outlays, based on the definitions in OMB Circular A-11 for schedule C data.

b. Receipts files

Receipt account data are categorized as follows:

Source category: These are major categories of governmental receipts, such as individual income tax receipts or corporation income tax receipts. (See Table 3.)

Source subcategory: These present further detail within source categories. (See Table 3.)

Account: These are assigned by the Treasury Department and are used for budget presentation as well as financial management. In some instances, groups of small accounts (usually miscellaneous receipt accounts) have been consolidated into single accounts.

Treasury Agency: These codes are defined in the Treasury Financial Manual, Supplement to Volume I, Federal Account Symbols and Titles, which contains the titles corresponding to these codes.

4. Description of the fields in the outlay files

The following table describes the fields of data for the account-level files. For data files in spreadsheet format, the fields are separate spreadsheet columns. For files in file import format, commas, as previously described, separate the fields.

Field number Field name Description Valid values 1 Agency code 3-digit numerical code for Cabinet department or independent agency See Table 1 (below) "Listing of Agency and Bureau Codes" 2 Agency name Agency name from Table 1 (maximum: 89 characters) See Table 1 3 Bureau code 2-digit numerical code for the bureau within the Cabinet department or independent agency See Table 1 4 Bureau name Bureau name from Table 1 (maximum: 89 characters) See Table 1 5 Account code 4-digit code (outlays) or 6-digit code (offsetting receipts) Any 4- or 6-digit number 6 Account name Account name (maximum: 160 characters) Any text 7 Treasury Agency code 2-digit numerical code for the agency, assigned by the Treasury Department See Treasury publication cited above 8 Subfunction code 3-digit numerical code for the subfunction See Table 2, “Listing of Functions and Subfunctions” 9 Subfunction title Subfunction title (maximum: 72 characters) See Table 2 10 BEA category Budget Enforcement Act category “Mandatory,” “Discretionary,” or “Net interest” 11 Grant/non-grant split Identifier to indicate if the outlays are grant or non-grant (outlays only) “Grant” or “Nongrant” 12 On- and off-budget indicator Social Security trust funds and the Postal Service are off-budget, all other accounts are on-budget “On-budget” or “Off-budget” 13 1962 value Actual amounts, in thousands of dollars, for FY 1962 Outlays are usually positive values. Offsetting receipts are usually negative values. 14-27 1963 – 1976 values Actual amounts, in thousands of dollars, for each fiscal year (same as above) 28 TQ value Actual amounts, in thousands of dollars, for the “transitional quarter” (see note above) (same as above) 29-66 1977 – 2014 values Actual amounts, in thousands of dollars, for each fiscal year (same as above) 67-72 2015 – 2020 values Estimated amounts, in thousands of dollars, for FY 2015 through FY 2020 (same as above)

5. Description of the fields in the budget authority files

The following table describes the fields of data for the account-level files. For data files in spreadsheet format, the fields are separate spreadsheet columns. For files in file import format, the fields are separated by commas, as described above.

Field number Field name Description Valid values 1 Agency code 3-digit numerical code for Cabinet department or independent agency See Table 1 (below) "Listing of Agency and Bureau Codes" 2 Agency name Agency name from Table 1 (maximum: 89 characters) See Table 1 3 Bureau code 2-digit numerical code for the bureau within the Cabinet department or independent agency See Table 1 4 Bureau name Bureau name from Table 1 (maximum: 89 characters) See Table 1 5 Account code 4-digit code (outlays) or 6-digit code (offsetting receipts) Any 4- or 6- digit number 6 Account name Account name (maximum: 160 characters) Any text 7 Treasury Agency code 2-digit numerical code for the agency, assigned by the Treasury Department See Treasury publication cited above 8 Subfunction code 3-digit numerical code for the subfunction See Table 2, “Listing of Functions and Subfunctions” 9 Subfunction title Subfunction title (maximum: 72 characters) See Table 2 10 BEA category Budget Enforcement Act category “Mandatory,” “Discretionary,” or “Net interest” 11 On- and off-budget indicator Social Security trust funds and the Postal Service are off-budget, all other accounts are on-budget “On-budget” or “Off-budget” 12 1976 value Actual amounts, in thousands of dollars, for FY 1976 Budget authority is usually shown as a positive value. Offsetting receipts are usually negative values. 13 TQ value Actual amounts, in thousands of dollars, for the “transitional quarter” (see note above) (same as above) 14-51 1977 – 2014 values Actual amounts, in thousands of dollars, for each fiscal year (same as above) 52-57 2015 – 2020 values Estimated amounts, in thousands of dollars, for FY 2015 through FY 2020 (same as above)

6. Description of the fields in the receipts files

The following table describes the fields of data for the account-level files. For data files in spreadsheet format, the fields are separate spreadsheet columns. For files in file import format, the fields are separated by commas, as described above.

Field number Field name Description Valid values 1 Source category code 3-digit numerical code for source category See Table 3 (below) "Source Categories for Receipts" 2 Source category name Title for receipts category (maximum: 41 characters) See Table 3 3 Source subcategory 2-digit numerical code for the source subcategory See Table 3 4 Source subcategory name Title for receipts subcategory (maximum: 35 characters) See Table 3 5 Agency code 3-digit numerical code for Cabinet department or independent agency See Table 1 (below) “Listing of Agency and Bureau Codes” 6 Agency name Agency name from Table 1 (maximum: 89 characters) See Table 1 7 Bureau code 2-digit numerical code for the bureau within the Cabinet department or independent agency See Table 1 8 Bureau name Bureau name from Table 1 (maximum: 89 characters) See Table 1 9 Account code 6-digit numerical code for the account Any 6-digit number 10 Account name Account name (maximum: 114 characters) Any text 11 Treasury Agency code 2-digit numerical code for the agency, assigned by the Treasury Department See Treasury publication cited above 12 On- and off-budget indicator Social Security trust funds and the Postal Service are off-budget, all other accounts are on-budget “On-budget” or “Off-budget” 13 1962 value Actual amounts, in thousands of dollars, for FY 1962 Receipts are usually shown as positive values 14 - 27 1963 - 1976 values Actual amounts, in thousands of dollars, for FY 1963 through FY 1976 (same as above) 28 TQ value Actual amounts, in thousands of dollars, for the “transitional quarter” (see note above) (same as above) 29-66 1977 - 2014 values Actual amounts, in thousands of dollars, for each fiscal year (same as above) 67-72 2015 - 2020 values Estimated amounts, in thousands of dollars, for FY 2015 through FY 2020 (same as above)

7. Reference tables

The following tables present: (a) agency and bureau codes and titles used in the data files; (b) function and subfunction codes and titles; and (c) receipt source category and subcategory titles.

Table 1. Listing of Agency and Bureau Codes Used in the Public Budget Database Agency Bureau Title 001 Legislative Branch 001 05 Senate 001 10 House of Representatives 001 11 Joint Items 001 12 Office of Compliance 001 13 Capitol Police 001 14 Congressional Budget Office 001 15 Architect of the Capitol 001 18 Botanic Garden 001 25 Library of Congress 001 30 Government Publishing Office 001 35 Government Accountability Office 001 40 United States Tax Court 001 45 Legislative Branch Boards and Commissions 001 60 John C. Stennis Center for Public Service Training and Development 002 Judicial Branch 002 05 Supreme Court of the United States 002 07 United States Court of Appeals for the Federal Circuit 002 10 Court of Customs and Patent Appeals 002 15 United States Court of International Trade 002 20 Court of Claims 002 25 Courts of Appeals, District Courts, and other Judicial Services 002 26 Administrative Office of the United States Courts 002 30 Federal Judicial Center 002 34 Bicentennial Expenses, The Judiciary 002 35 Judicial Retirement Funds 002 37 National Commission on Judicial Discipline and Removal 002 39 United States Sentencing Commission 002 42 Violent Crime Reduction Programs 002 99 The Judiciary, activities 005 Department of Agriculture 005 03 Office of the Secretary 005 04 Executive Operations 005 05 Departmental Management 005 07 Office of Civil Rights 005 08 Office of Inspector General 005 10 Office of the General Counsel 005 12 Office of Chief Information Officer 005 13 Economic Research Service 005 14 Office of Chief Financial Officer 005 15 National Agricultural Statistics Service 005 Department of Agriculture – continued 005 16 Hazardous Materials Management 005 18 Agricultural Research Service 005 19 Buildings and Facilities 005 20 National Institute of Food and Agriculture 005 32 Animal and Plant Health Inspection Service 005 35 Food Safety and Inspection Service 005 37 Grain Inspection, Packers and Stockyards Administration 005 45 Agricultural Marketing Service 005 47 Risk Management Agency 005 49 Farm Service Agency 005 53 Natural Resources Conservation Service 005 55 Rural Development 005 60 Rural Utilities Service 005 63 Rural Housing Service 005 65 Rural Business—Cooperative Service 005 68 Foreign Agricultural Service 005 84 Food and Nutrition Service 005 96 Forest Service 006 Department of Commerce 006 05 Departmental Management 006 06 Economic Development Administration 006 07 Bureau of the Census 006 08 Economics and Statistics Administration 006 15 Regional Development Program 006 25 International Trade Administration 006 30 Bureau of Industry and Security 006 40 Minority Business Development Agency 006 44 United States Travel and Tourism Administration 006 48 National Oceanic and Atmospheric Administration 006 51 U.S. Patent and Trademark Office 006 53 Technology Administration 006 54 National Technical Information Service 006 55 National Institute of Standards and Technology 006 60 National Telecommunications and Information Administration 007 Department of Defense—Military Programs 007 05 Military Personnel 007 10 Operation and Maintenance 007 12 International Reconstruction and Other Assistance 007 15 Procurement 007 20 Research, Development, Test, and Evaluation 007 25 Military Construction 007 Department of Defense—Military Programs – continued 007 30 Family Housing 007 37 Special Foreign Currency Program 007 40 Revolving and Management Funds 007 45 Allowances 007 55 Trust Funds 009 Department of Health and Human Services 009 10 Food and Drug Administration 009 15 Health Resources and Services Administration 009 17 Indian Health Service 009 20 Centers for Disease Control and Prevention 009 25 National Institutes of Health 009 30 Substance Abuse and Mental Health Services Administration 009 33 Agency for Healthcare Research and Quality 009 35 Health Resources Administration 009 38 Centers for Medicare and Medicaid Services 009 70 Administration for Children and Families 009 75 Administration for Community Living 009 90 Departmental Management 009 91 Program Support Center 009 92 Office of the Inspector General 010 Department of the Interior 010 04 Bureau of Land Management 010 06 Bureau of Ocean Energy Management 010 08 Office of Surface Mining Reclamation and Enforcement 010 10 Bureau of Reclamation 010 11 Central Utah Project 010 12 United States Geological Survey 010 14 Bureau of Mines 010 18 United States Fish and Wildlife Service 010 20 National Biological Service 010 22 Bureau of Safety and Environmental Enforcement 010 24 National Park Service 010 76 Bureau of Indian Affairs and Bureau of Indian Education 010 82 Insular Affairs 010 84 Departmental Offices 010 85 Insular Affairs 010 86 Office of the Solicitor 010 88 Office of Inspector General 010 90 Office of the Special Trustee for American Indians 010 92 National Indian Gaming Commission 010 95 Department-Wide Programs 011 Department of Justice 011 03 General Administration 011 04 United States Parole Commission 011 05 Legal Activities and U.S. Marshals 011 06 Radiation Exposure Compensation 011 07 Interagency Law Enforcement 011 08 National Security Division 011 10 Federal Bureau of Investigation 011 12 Drug Enforcement Administration 011 14 Bureau of Alcohol, Tobacco, Firearms, and Explosives 011 20 Federal Prison System 011 21 Office of Justice Programs 011 30 Violent Crime Reduction Trust Fund 012 Department of Labor 012 05 Employment and Training Administration 012 10 Office of the American Workplace 012 11 Employee Benefits Security Administration 012 12 Pension Benefit Guaranty Corporation 012 15 Office of Workers' Compensation Programs 012 16 Wage and Hour Division 012 17 Employment Standards Administration 012 18 Occupational Safety and Health Administration 012 19 Mine Safety and Health Administration 012 20 Bureau of Labor Statistics 012 22 Office of Federal Contract Compliance Programs 012 23 Office of Labor Management Standards 012 25 Departmental Management 014 Department of State 014 05 Administration of Foreign Affairs 014 10 International Organizations and Conferences 014 15 International Commissions 014 25 Other 015 Department of the Treasury 015 04 Financial Crimes Enforcement Network 015 05 Departmental Offices 015 07 Office of Revenue Sharing 015 09 Interagency Law Enforcement 015 11 Federal Financing Bank 015 12 Fiscal Service 015 13 Alcohol and Tobacco Tax and Trade Bureau 015 20 Bureau of Engraving and Printing 015 25 United States Mint 015 Department of the Treasury – continued 015 45 Internal Revenue Service 015 57 Comptroller of the Currency 015 58 Office of Thrift Supervision 015 60 Interest on the Public Debt 015 99 Department of the Treasury, activities Social Security Administration 016 00 Social Security Administration 017 00 Social Security Administration 018 Department of Education 018 10 Office of Elementary and Secondary Education 018 12 Office of Innovation and Improvement 018 15 Office of English Language Acquisition 018 20 Office of Special Education and Rehabilitative Services 018 30 Office of Vocational and Adult Education 018 40 Office of Postsecondary Education 018 45 Office of Federal Student Aid 018 50 Institute of Education Sciences 018 80 Departmental Management 018 85 Hurricane Education Recovery 019 Department of Energy 019 05 National Nuclear Security Administration 019 10 Environmental and Other Defense Activities 019 20 Energy Programs 019 50 Power Marketing Administration 019 60 Departmental Administration 020 00 Environmental Protection Agency 021 Department of Transportation 021 04 Office of the Secretary 021 12 Federal Aviation Administration 021 15 Federal Highway Administration 021 17 Federal Motor Carrier Safety Administration 021 18 National Highway Traffic Safety Administration 021 27 Federal Railroad Administration 021 36 Federal Transit Administration 021 40 Saint Lawrence Seaway Development Corporation 021 50 Pipeline and Hazardous Materials Safety Administration 021 56 Office of Inspector General 021 61 Surface Transportation Board 021 65 Bureau of Transportation Statistics 021 Department of Transportation – continued 021 70 Maritime Administration 023 General Services Administration 023 05 Real Property Activities 023 10 Supply and Technology Activities 023 30 General Activities 024 Department of Homeland Security 024 10 Departmental Management and Operations 024 20 Office of the Inspector General 024 30 Citizenship and Immigration Services 024 40 United States Secret Service 024 43 Office of the Under Secretary for Border and Transportation Security 024 45 Transportation Security Administration 024 49 Federal Law Enforcement Training Center 024 50 Security, Enforcement, and Investigations 024 55 Immigration and Customs Enforcement 024 58 U.S. Customs and Border Protection 024 60 United States Coast Guard 024 65 National Protection and Programs Directorate 024 70 Federal Emergency Management Agency 024 80 Science and Technology 024 85 Domestic Nuclear Detection Office 024 90 Information Analysis and Infrastructure Protection 025 Department of Housing and Urban Development 025 03 Public and Indian Housing Programs 025 06 Community Planning and Development 025 09 Housing Programs 025 12 Government National Mortgage Association 025 28 Policy Development and Research 025 29 Fair Housing and Equal Opportunity 025 32 Office of Lead Hazard Control and Healthy Homes 025 35 Management and Administration 026 00 National Aeronautics and Space Administration 027 00 Office of Personnel Management 028 00 Small Business Administration 029 Department of Veterans Affairs 029 15 Veterans Health Administration 029 25 Benefits Programs 029 40 Departmental Administration 100 Executive Office of the President 100 05 The White House 100 10 Executive Residence at the White House 100 15 Special Assistance to the President and the Official Residence of the Vice President 100 20 Council of Economic Advisers 100 25 Council on Environmental Quality and Office of Environmental Quality 100 26 Council on International Economic Policy 100 27 Council on Wage and Price Stability 100 30 Office of Policy Development 100 35 National Security Council and Homeland Security Council 100 40 National Space Council 100 45 National Critical Materials Council 100 50 Office of Administration 100 51 Armstrong Resolution 100 53 Office of National Service 100 55 Office of Management and Budget 100 60 Office of National Drug Control Policy 100 65 Office of Science and Technology Policy 100 70 Office of the United States Trade Representative 100 75 Office of Telecommunications Policy 100 80 The Points of Light Foundation 100 85 White House Conference for a Drug Free America 100 90 Special Action Office for Drug Abuse Prevention 100 91 Office of Drug Abuse Policy 100 95 Unanticipated Needs 100 97 Expenses of Management Improvement 100 98 Presidential Transition Other Independent Agencies 154 00 Federal Drug Control Programs 184 International Assistance Programs 184 03 Millennium Challenge Corporation 184 05 International Security Assistance 184 10 Multilateral Assistance 184 15 Agency for International Development 184 20 Overseas Private Investment Corporation 184 25 Trade and Development Agency 184 35 Peace Corps 184 40 Inter-American Foundation 184 50 African Development Foundation 184 60 International Monetary Programs 184 70 Military Sales Program 184 International Assistance Programs – continued 184 75 Special Assistance Initiatives 184 77 Special Assistance for Israel 184 80 International Commodity Agreements 184 82 Economic Stabilization Activities 200 Other Defense Civil Programs 200 05 Military Retirement 200 07 Retiree Health Care 200 10 Educational Benefits 200 15 American Battle Monuments Commission 200 20 Armed Forces Retirement Home 200 25 Cemeterial Expenses 200 30 Forest and Wildlife Conservation, Military Reservations 200 35 The Mildred and Claude Pepper Foundation 200 40 Ryukyu Islands, Army 200 45 Selective Service System 202 00 Corps of Engineers—Civil Works 301 00 ACTION 302 00 Administrative Conference of the United States 303 00 Advisory Commission on Conferences in Ocean Shipping 304 00 Advisory Commission on Intergovernmental Relations 305 00 Advisory Committee on Federal Pay 306 00 Advisory Council on Historic Preservation 308 00 American Revolution Bicentennial Administration 309 00 Appalachian Regional Commission 310 00 Architectural and Transportation Barriers Compliance Board 312 00 Aviation Safety Commission 313 00 Barry Goldwater Scholarship and Excellence in Education Foundation 315 00 Cabinet Comm on Opportunities for Spanish Speaking 316 00 Central Intelligence Agency 318 00 Christopher Columbus Quincentennary Jubilee Commission 319 00 Citizens’ Commission on Public Service and Compensation 321 00 Commission for the Preservation of America’s Heritage Abroad 322 00 Commission for the Study of International Migration and Cooperative Economic Development 323 00 Commission of Fine Arts 324 00 Commission on Agricultural Workers 325 00 Commission on American Shipbuilding 326 00 Commission on Civil Rights 327 00 Commission on Education of the Deaf 329 00 Commission on Federal Paperwork 330 00 Commission on Government Procurement 331 00 Commission on National and Community Service 332 00 Commission on Highway Beautification 333 00 Commission on the Bicentennial of the U.S. Constitution 334 00 Comm on Org of the Gov for Conduct of Foreign Poli 335 00 Comm on Review of National Policy Toward Gambling 336 00 Commission on the Ukraine Famine 338 00 Committee for Purchase from People who are Blind or Severely Disabled, activities 339 00 Commodity Futures Trading Commission 340 00 Community Development Credit Unions Revolving Fund 341 00 Community Services Administration 342 00 Construction Corregidor-Bataan Memorial 343 00 Consumer Product Safety Commission 344 00 Corporation for Public Broadcasting 345 00 United States Court of Appeals for Veterans Claims 346 00 Defense Manpower Commission 347 00 Defense Nuclear Facilities Safety Board 348 00 Delaware River Basin Commission 349 District of Columbia 349 10 District of Columbia Courts 349 20 District of Columbia Corrections 349 30 District of Columbia General and Special Payments 349 40 District of Columbia Financing 350 00 Equal Employment Opportunity Commission 351 00 Export-Import Bank of the United States 352 00 Farm Credit Administration 353 00 Farm Credit System Assistance Board 354 00 Farm Credit System Financial Assistance Corporation 355 00 Farm Credit System Insurance Corporation 356 00 Federal Communications Commission 357 Federal Deposit Insurance Corporation 357 10 Bank Insurance 357 20 Deposit Insurance 357 30 FSLIC Resolution 357 35 Orderly Liquidation 357 40 FDIC–Office of Inspector General 360 00 Federal Election Commission 362 Federal Financial Institutions Examination Council 362 20 Federal Financial Institutions Examination Council Appraisal Subcommittee 364 00 Federal Housing Finance Board 365 00 Federal Labor Relations Authority 366 00 Federal Maritime Commission 367 00 Federal Mediation and Conciliation Service 368 00 Federal Mine Safety and Health Review Commission 369 00 Federal Retirement Thrift Investment Board 370 00 Federal Trade Commission 371 00 Franklin Delano Roosevelt Memorial Commission 372 00 Harry S Truman Scholarship Foundation 373 00 Institute of American Indian and Alaska Native Culture and Arts Development 376 00 United States Interagency Council on Homelessness 377 00 International Cultural and Trade Center Commission 378 00 International Trade Commission 379 00 Interstate Commerce Commission 380 00 Interstate Commission on the Potomac River Basin 381 00 James Madison Memorial Fellowship Foundation 382 00 Japan-United States Friendship Commission 383 00 Joint Commission on the Coinage 384 00 Joint Federal-State Land Use Planning Commission 385 00 Legal Services Corporation 386 00 Lowell Historical Canyon District Commission 387 00 Marine Mammal Commission 388 00 Martin Luther King, Jr. Federal Holiday Commission 389 00 Merit Systems Protection Board 390 00 Motor Carrier Ratemaking Study Commission 391 00 National Afro-American History and Culture Commission 392 00 National Alcohol Fuels Commission 393 00 National Archives and Records Administration 394 00 National Capital Planning Commission 395 00 National Commission on American Indian, Alaska Native, and Native Hawaiian Housing 396 00 Nat. Comm. for the Review of Federal and State Laws 397 00 National Commission on Agricultural Finance 400 00 National Commission on Libraries and Information Science 401 00 National Commission on Migrant Education 402 00 National Commission on Responsibilities for Financing Postsecondary Education 403 00 National Commission on Severely Distressed Public Housing 404 00 National Commission on Social Security 405 00 National Commission on Student Financial Assist. 406 00 National Commission on Supplies and Shortages 407 00 Nat Comm on Financing of Postsecondary Education 408 00 Nat Comm on the International Year of the Child 409 00 Nat Comm on the Observance of Inter Year of Women 410 00 National Commission on Water Quality 411 00 National Commission to Prevent Infant Mortality 412 00 National Commission on Marihuana and Drug Abuse 413 00 National Council on Disability 414 00 National Council on Public Works Improvement 415 00 National Credit Union Administration 416 00 National Economic Commission, Salaries & Expenses 417 00 National Endowment for the Arts 418 00 National Endowment for the Humanities 419 00 National Institute of Building Sciences 420 00 National Labor Relations Board 421 00 National Mediation Board 422 00 National Science Foundation 423 00 National Transportation Policy Study Commission 424 00 National Transportation Safety Board 425 00 National Water Commission 426 00 Native Hawaiians Study Commission 428 00 Neighborhood Reinvestment Corporation 429 00 Nuclear Regulatory Commission 430 00 Nuclear Safety Oversight Committee 431 00 Nuclear Waste Technical Review Board 432 00 Occupational Safety and Health Review Commission 434 00 Office of Government Ethics 435 00 Office of Navajo and Hopi Indian Relocation 436 00 Office of Special Counsel 437 00 Office of the Nuclear Waste Negotiator 438 00 Panama Canal Commission 440 00 Postal Service 441 00 Pres. Comm. for Study of Ethical Problems in Medicine 442 00 President’s Commission on Catastrophic Nuclear Accidents 443 00 President’s Commission on Pension Policy 444 00 President's Council on Youth Opportunities 445 00 Privacy Protection Study Commission 446 00 Railroad Retirement Board 447 00 Renegotiation Board 448 00 Resolution Trust Corporation 449 00 Securities and Exchange Commission 450 00 Select Commission on Immigration & Refugee Policy 452 00 Smithsonian Institution 453 00 State Justice Institute 454 00 Susquehanna River Basin Commission 455 00 Tennessee Valley Authority 456 00 United States Holocaust Memorial Museum 458 00 United States Institute of Peace 459 00 United States Metric Board 460 00 United States Railway Association 462 00 United States Synthetic Fuels Corporation 463 00 Washington Metropolitan Area Transit Authority 464 00 Water Resources Council 465 00 Christopher Columbus Fellowship Foundation 466 00 Community Investment Program 467 00 Intelligence Community Management Account 468 00 Affordable Housing and Bank Enterprise (FDIC) 469 00 Joint Federal-State Commission on Policies and Programs Affecting Alaska Natives 470 00 National Advisory Council on the Public Service 474 00 Institute of Museum and Library Services 475 00 Thomas Jefferson Commemoration Commission 476 00 United Mine Workers of America Benefit Funds 477 00 Emergency Loan Guarantee Board 478 00 National Council on Indian Opportunities 479 00 Military Compensation and Retirement Modernization Commission 482 00 National Commission on Cost of Higher Education 483 00 National Commission on Financial Institutions Reform, Recovery, and Enforcement 484 00 National Commission on Independent Higher Education 485 00 Corporation for National and Community Service 486 00 United States Enrichment Corporation Fund 487 00 Morris K. Udall and Stewart L. Udall Foundation 491 00 JFK Assassination Records Review Board 492 00 National Education Goals Panel 493 00 National Education Standards and Improvement Council 499 00 Ounce of Prevention Council 500 00 National Bankruptcy Review Commission 505 00 Other Commissions and Boards 506 00 River Basin Commissions 510 00 Chemical Safety and Hazard Investigation Board 511 00 Court Services and Offender Supervision Agency for the District of Columbia 512 00 Presidio Trust 513 00 Denali Commission 514 00 Broadcasting Board of Governors 515 00 Commission on Ocean Policy 516 00 Oklahoma City National Memorial Trust 517 00 Delta Regional Authority 518 00 National Veterans Business Development Corporation 519 00 Vietnam Education Foundation 521 00 United States-Canada Alaska Rail Commission 525 00 Election Assistance Commission 526 00 Public Company Accounting Oversight Board 527 00 Standard Setting Body 528 00 Telecommunications Development Fund 530 00 Affordable Housing Program 531 00 Electric Reliability Organization 534 00 Office of the Federal Coordinator for Alaska Natural Gas Transportation Projects 535 00 Privacy and Civil Liberties Oversight Board 537 00 Federal Housing Finance Agency 538 00 National Infrastructure Bank 539 00 Recovery Act Accountability and Transparency Board 542 00 Council of the Inspectors General on Integrity and Efficiency 573 00 Northern Border Regional Commission 575 00 National Railroad Passenger Corporation Office of Inspector General 576 00 Securities Investor Protection Corporation 579 00 Patient-Centered Outcomes Research Trust Fund 580 00 Corporation for Travel Promotion 581 00 Bureau of Consumer Financial Protection 582 00 Civilian Property Realignment Board 584 00 Indian Law and Order Commission 586 00 Gulf Coast Ecosystem Restoration Council 587 00 Public Defender Service for the District of Columbia 900 Allowances 900 05 Allowances 902 00 Undistributed Offsetting Receipts 930 00 Miscellaneous Receipts Below the Reporting Threshold Table 2. Listing of Functions and Subfunctions Function and Subfunction Code Function and Subfunction Title 050 National Defense 051 Department of Defense-Military 053 Atomic energy defense activities 054 Defense-related activities 150 International Affairs 151 International development and humanitarian assistance 152 International security assistance 153 Conduct of foreign affairs 154 Foreign information and exchange activities 155 International financial programs 250 General Science, Space, and Technology 251 General science and basic research 252 Space flight, research, and supporting activities 270 Energy 271 Energy supply 272 Energy conservation 274 Emergency energy preparedness 276 Energy information, policy, and regulation 300 Natural Resources and Environment 301 Water resources 302 Conservation and land management 303 Recreational resources 304 Pollution control and abatement 306 Other natural resources 350 Agriculture 351 Farm income stabilization 352 Agricultural research and services 370 Commerce and Housing Credit 371 Mortgage credit 372 Postal service 373 Deposit insurance 376 Other advancement of commerce 400 Transportation 401 Ground transportation 402 Air transportation 403 Water transportation 400 Transportation – continued 407 Other transportation 450 Community and Regional Development 451 Community development 452 Area and regional development 453 Disaster relief and insurance 500 Education, Training, Employment, and Social Services 501 Elementary, secondary, and vocational education 502 Higher education 503 Research and general education aids 504 Training and employment 505 Other labor services 506 Social services 550 Health 551 Health care services 552 Health research and training 554 Consumer and occupational health and safety 570 Medicare 571 Medicare 600 Income Security 601 General retirement and disability insurance (excluding social security) 602 Federal employee retirement and disability 603 Unemployment compensation 604 Housing assistance 605 Food and nutrition assistance 609 Other income security 650 Social Security 651 Social security 700 Veterans Benefits and Services 701 Income security for veterans 702 Veterans education, training, and rehabilitation 703 Hospital and medical care for veterans 704 Veterans housing 705 Other veterans benefits and services 750 Administration of Justice 751 Federal law enforcement activities 750 Administration of Justice – continued 752 Federal litigative and judicial activities 753 Federal correctional activities 754 Criminal justice assistance 800 General Government 801 Legislative functions 802 Executive direction and management 803 Central fiscal operations 804 General property and records management 805 Central personnel management 806 General purpose fiscal assistance 808 Other general government 809 Deductions for offsetting receipts 900 Net Interest 901 Interest on Treasury debt securities (gross) 902 Interest received by on-budget trust funds 903 Interest received by off-budget trust funds 908 Other interest 909 Other investment income 920 Allowances 923 Immigration Reform 924 Adjustment for Budget Control Act Caps (Non-Security) 925 Future Disaster Costs 928 Adjustment to Benefit Payment Timing 929 Placeholder for Outyear OCO Costs 950 Undistributed Offsetting Receipts 951 Employer share, employee retirement (on-budget) 952 Employer share, employee retirement (off-budget) 953 Rents and royalties on the Outer Continental Shelf 954 Sale of major assets 959 Other undistributed offsetting receipts Table 3. Source Categories for Receipts Source Category Code Source Subcategory Code Category and Subcategory Title 931 Individual Income Taxes 00 Individual Income Taxes 932 Corporation Income Taxes 00 Corporation Income Taxes 05 Corporation Income Taxes 933 Social Insurance Taxes and Contributions 05 Employment Taxes and Contributions 10 Unemployment Insurance 15 Other Retirement Contributions 934 Excise Taxes 00 Excise Taxes 05 Federal Fund Excise Taxes 10 Trust Fund Excise Taxes 935 Estate and Gift Taxes 00 Estate and Gift Taxes 936 Customs Duties 00 Custom Duties and Fees 937 Misc. Governmental Receipts 00 Misc. Governmental Receipts 938 Legislative Proposals 00 Legislative Proposals

seankross/usbudget documentation built on May 29, 2019, 4:55 p.m.