PART I DETAILED BUDGET ESTIMATES Legislative Branch The Judiciary Executive Office of the President Department of Agriculture Department of Commerce Department of Defense-Military Department of Defense-Civil Department of Education Department of Energy Department of Health and Human Services Department of Housing and Urban Development Department of the Interior Department of Justice Department of Labor Department of State Department of Transportation Department of the Treasury Environmental Protection Agency General Services Administration National Aeronautics and Space Administration Office of Personnel Management Small Business Administration Veterans Administration Other independent agencies EXPLANATION OF ESTIMATES without such an entry. The proposed language for general provisions of appropriations acts that are applicable to the agency in that chapter appear in a separate section at the end of the chapter. General provisions that apply to specified groups of agencies are placed in the chapter covering the first agency that appears in the respective appropriations act. The general provisions that are Governmentwide in scope (identified "Departments, Agencies, and Corporations"), normally contained in the Treasury, Postal Service, and General Government Appropriations Act, are placed at the end of the Executive Office of the President chapter. An explanation of the types of funds included in the budget may be found in Part 7 of-The Budget of the United States Government, 1985. FORM OF DETAILED MATERIAL APPROPRIATION LANGUAGE The language proposed for inclusion in the 1985 appropriation acts is printed following the account title. The language of the 1984 appropriation acts, printed in roman type, is used as a base. Brackets enclose material that is proposed for deletion; italic type indicates proposed new language. At the end of the final language paragraph, and printed in italics within parentheses, are citations to any relevant authorizing legislation and to the appropriation act from which the basic text of the 1985 language is taken. An illustration of proposed appropriation language for 1985 follows: I-2 OPERATING EXPENSES For necessary expenses of the Office of Climate Information, [$29,440,000] $28,920,000 of which [$150,000] $500,000 shall remain available until expended. (34 U.S.C. 218 et seq.; Department of Government Appropriation Act, 1984.) BASIS FOR SCHEDULES The 1983 column of this budget generally presents the actual transactions and balances for that year, as recorded in agency accounts. For 1984, the regular schedules include enacted appropriations and also identify the amounts for supplemental appropriations requested to meet the increased costs of statutory and wage-board pay raises. When the annual appropriation has not been enacted, the regular schedules will include the amounts provided under the authority of a continuing resolution. Requests for supplemental appropriations to meet increased 1984 program costs (where costs other than for statutory pay raises are involved), or to finance proposed program expansions in 1984, are included in Part II. Also included in Part II in addition to proposed appropriation language for both pay and program supplemental requests, are proposed rescissions. The 1985 column of the regular schedules includes proposed appropriations for all existing programs, including those that require extension or renewal of expiring laws. Amounts for proposed new legislation, if any, are shown generally in separate schedules, following the regular schedules or in budget sequence in the respective bureau. These schedules are headed "Proposed for later transmittal under proposed legislation." Appropriation language is included with the regular schedules, but not with the separate schedules for proposed legislation. In some cases, when the amount requested in the budget is less than the amount required for the program level mandated in existing authorizing legislation (as in the case of entitlement programs), the reduced amount is reflected in the proposed appropriation language and the regular schedules. The proposed change in the authorizing legislation may be included in the appropriation language transmitted with the budget or in proposed legislation, to be transmitted separately. Obligations refer to orders placed, contracts awarded, loan agreements made, and recurring services (such as rent, utilities, and personal services) received during the year, regardless of the time of payment. They are usually the basis of the schedules and total obligations are always shown. PROGRAM AND FINANCING SCHEDULE This schedule consists of three parts. In the "Program by activities" section, obligations generally are shown for specific activities or projects. The activity structure is developed individually for each appropriation or fund account so as to provide a meaningful presentation of information for the program being financed. That structure is tailored to the individual account and is not uniform across the Government. Obligations that are financed from collections credited to an account, are shown separately from direct obligations and aggregated in a single line with a stub entry that reads "Reimbursable program." The last entry "total obligations," indicates the amount of budgetary resources that must be available to the appropriation or fund account. The "Financing" section shows the budgetary resources available or estimated to be available to finance the obligations. The amounts of any offsetting collections authorized to be credited to the account are shown as deductions from total obligations. For unobligated balances of appropriations of a prior year that have not expired, the start-of-year balances are subtracted from total obligations and the end-of-year balances are added. This shows that, on a net basis, unobligated balances are either used to finance total obligations or increased because part of the budget authority provided for that or a previous year will be carried forward and obligated in a future year. Other adjusting entries may be included. The residual is the new budget authority required to finance the program. Where more than one kind of budget authority is provided, that information is shown. In some cases, the availability of budgetary resources may be restrained by the imposition of legally binding limitations on direct loans or other obligation levels. The "Relation of obligations to outlays" section shows the difference between obligations, which may not be liquidated in the same year in which they are incurred, and outlays. The entry "obligations incurred, net," shows the amount of new obligations incurred in the year, less offsetting collections credited to the account. The amount of obligations that were incurred in previous years but not liquidated, are entered as an obligated balance, start of year. Similarly, an end of year obligated balance is entered. Certain adjusting entries may be included. The residual is the net amount of outlays resulting from the liquidation of obligations incurred in that year and previous years. SCHEDULE OF OBJECT CLASSIFICATION AND PERSONNEL There is shown for each account a schedule of obligations, according to the following uniform list of object classifications: 10 PERSONAL SERVICES AND 11 Personnel compensation 13 Benefits for former The account identification code, found at the head of the program and financing schedule, facilitates computer processing of budgetary information. The last three digits of this code represent the functional category to which the account is classified. Functional classification permits presentation of budget authority and outlays in terms of their purpose, rather than the organization administering the program or the account under which these funds are made available. For example, the 452 at the top of the following schedule indicates that the purpose of the program financed by this appropriation 20 CONTRACTUAL SERVICES is Area and regional development-a subfunction within major function 450, Community and regional development. When the outlays from an account are split between two or more subfunctions within a single major function, the code of the major function is used. In those few cases where the outlays from an account are split between two or more functions, a code of 999 is used. A detailed discussion of how Federal programs are addressed to each identified national need is included in Part 5 of the budget. The individual functional categories are identified with each appropriation or AND SUPPLIES 21 Travel and transportation 22 Transportation of things 23.2 Communications, utilities, 24 Printing and reproduction These object classes reflect the nature of the things or services purchased, regardless of the purpose of the program for which they are used. |