1998 Budget of the United States Government - Balances of Budget Authority

BALANCES OF BUDGET AUTHORITY Budget for Fiscal Year 1998 Budget Review and Concepts Division Budget Concepts Branch TABLE OF CONTENTS NARRATIVE Page iv 1 3 8 10 12 12 12 14 49 59 61 Explanatory Notes Relating to Balances of Budget Authority Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Narrative Explanation of Balances in the FY 1998 Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total Federal and Trust Fund Unexpended Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Federal Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Federal Fund Unobligated Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Detailed Description of Classification Used in Table 5 and Chart 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Critical Reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Miscellaneous Programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Trust Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Report on the Effect of Certain Payments and Adjustments to Old Balances on the Federal Deficit . . . . . . . . . . . . . . . . . . . . Credit Reform - Financing Accounts with Unobligated Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHARTS 1 2 3 FY 1998 Total Unexpended Balances - Federal and Trust Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 FY 1998 Distribution of Federal Fund Unobligated Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 FY 1998 Total Trust Fund Unobligated Balances - Revolving and Non-Revolving . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 TABLES Summary Tables 1 2 Summary of Unexpended Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total Unexpended Balances, by Agency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Federal Funds 3 4 5 Page 8 9 15 21 30 47 6 Federal Fund Obligated Balances, by Agency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Federal Fund Unobligated Balances, by Agency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Federal Fund Unobligated Balances, by Type of Program, Detail Critical Reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Federal Fund Unavailable Collections, by Agency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Trust Funds 7 8 9 10 11 Trust Fund Obligated Balances, by Agency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Trust Fund Obligated Balances, by Major Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Trust Fund Unobligated Balances, by Agency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Trust Fund Unobligated Balances, by Major Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Trust Fund Unavailable Collections, by Agency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 51 52 54 55 Other Tables 12 13 14 15 Federal Fund Bridge from Authorization Basis to Cash Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Trust Fund Bridge from Authorization Basis to Cash Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adjustments in Expired Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Credit Reform Financing Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 58 60 62 GENERAL NOTES All years in the tables are fiscal years. Because of rounding, the detailed amounts in tables and charts may not add to the totals. Data for the off-budget Postal Service Fund (a Federal fund) and the two off-budget social security trust funds (Federal Old-Age and Survivors Insurance (OASI) and Federal Disability Insurance (DI)) are included in this report. This report is available for purchase from the: National Technical Information Service (NTIS) Attn: Document Sales 5285 Port Royal Road Springfield, VA 22161 or call: (703) 487-4650 1-800-553-6847 NTIS Home Page: http://www.fedworld.gov/ntis/ntishome.html BUDGET REVIEW AND CONCEPTS DIVISION, BUDGET CONCEPTS BRANCH Explanatory Notes Relating to Balances of Budget Authority Tables The following items affect the amounts in the tables: ‚ Department of Health and Human Services - Low Income Home Energy Assistance Program Account (LIHEAP). At the end of FY 1996, unobligated balances for LIHEAP of $55,996,427 was available but not reported in the MAX database. As a result, this amount is not in these tables. The amount was provided in P.L. 103-33, the Departments of Labor (DOL), Health, and Human Services (HHS), Education, and Related Agencies Appropriations Act of 1995, and P.L. 104-134, the DOL, HHS, Education, and Related Agencies Appropriations Act of 1996. These funds will enable the HHS to support the needs of eight states suffering from cold weather conditions that are much more severe than the rest of the country. The affected states are Illinois, Iowa, Minnesota, Missouri, Montana, Nebraska, and North and South Dakota. Department of Agriculture - Animal and Plant Health Inspection Service: Salaries and Expenses Account. The negative balances shown in this account are due to a data entry error; the values should be positive. This impacts the totals of Table 5 and the totals in the 1998 Budget. Department of Interior - National Park Service: National Recreation and Preservation Account. There is a one million dollar unobligated balance in Table 5 due to a MAX database error; this impacts the table total. The account presentation in the 1998 Budget Appendix also shows a one million balance error on line 24.40, Unobligated balance available, end-of-year: Uninvested balance. Independent Agency - Arms Control and Disarmament Agency Account. There is a one million dollar balance due to an accounting requirement that does not represent an actual end of year unobligated balance in 1996. ‚ ‚ ‚ BALANCES OF BUDGET AUTHORITY Budget for Fiscal Year 1998 Narrative Explanation Government agencies are permitted to enter into obligations that result in immediate or future outlays only when they have been granted authority to do so by law. This authority is recorded as budget authority in the year that it first becomes available. Not all budget authority enacted for a fiscal year results in obligations and outlays in the same year. This analysis presents information on the unexpended balances of budget authority for the end of fiscal years 1996, 1997, and 1998 as shown in the FY 1998 Budget. Unexpended balances of budget authority are the sum of obligated and unobligated balances for both Federal and trust funds. Unobligated balances are the amounts of budget authority that have not yet been obligated. Obligated balances are the amounts of obligations already incurred (e.g., contracts signed) for which payment has not yet been made but for which payments can still be made. Unobligated balances of budget authority (appropriations, contract authority, and authority to borrow) are carried forward from one year to the next only when authority to incur obligations in a succeeding period is specifically provided in law. Amounts that are obligated are carried as obligated balances until the obligations are paid or the authority is canceled. In the aggregate, unexpended balances are the result of a lag between the time budget authority becomes available (e.g., when an appropriation is enacted) and the actual outlay of funds, which usually occurs when Treasury issues a check or electronically transfers the funds. For most Government accounts, the interval between enactment of appropriations, the obligation of funds, and the related outlays is relatively short. For annual accounts, appropriations are made available for only one year and any unobligated amounts expire at the end of that fiscal year. However, the obligated, but not yet paid, portions of those annual appropriations are carried forward for five fiscal years after which the balances are permanently canceled. In some cases, the Congress enacts appropriations or other forms of budget authority for a specified number of years (multiple-year authority) or until the objectives of the program have been achieved (no-year authority). It is in these instances that unobligated balances earmarked for specific programs are carried until obligations are made. When the budget authority of multi-year funds expire, the obligated, but not yet paid, portions are carried forward for five fiscal years after which the balances are permanently canceled. No-year authority may be canceled by the head of the agency or the President if the purposes for which the funds were provided have been carried out and there has been no disbursement from the authority for two fiscal years. The following charts and tables provide summary as well as detailed information on the unexpended balances on an authorization basis. Data are presented by agency, by program, and by fund. In addition, there are tables that: provide a bridge from balances on an authorization basis to cash balances for both Federal and trust funds; present the deficit effect of certain payments and adjustments to old balances (expired accounts); and present the balances in credit reform financing accounts. In addition, this report includes Federal fund and trust fund unavailable collections, Tables 6 (page 47) and 11 (page 55), respectively. Special or trust funds that have unappropriated receipts or receipts which are precluded from obligation because of a provision of law, such as a benefit formula or limitation on obligations in the past year (PY), current year (CY), or budget year (BY), will show these amounts as unavailable collections. Similarly, unavailable collections will also be shown in accounts that have offsetting collections which are unavailable for obligation because of limitations on obligations in the PY, CY, or BY. TOTAL FEDERAL AND TRUST FUND UNEXPENDED BALANCES Federal funds are the amounts collected and made available for the purposes of the Federal Government and not specified in law as being held in trust. Trust funds are specifically designated by trust agreement or statute for specific purposes or programs. These monies are not available for the general purposes of the Government. Examples of trust funds include the highway, social security, and unemployment trust funds. Federal funds are further classified as general, special, public enterprise revolving, intra governmental revolving, and management funds. Trust funds are further classified as regular (non-revolving) trust funds and trust revolving funds. A more detailed and technical explanation of the various funds is included in a document available from the Government Printing Office entitled, “Budget System and Concepts of the United States Government.” Chart 1 (page 4) presents “ Total Unexpended Balances for FY 1998.” As the chart illustrates, obligated balances make up nearly three fourths of the unexpended balances. Table 1 (page 5) and Table 2 (page 6) are summary tables showing total obligated balances and total unobligated balances by agency for fiscal years 1996, 1997, and 1998. Federal fund obligated and unobligated balances and unavailable collections are shown in Tables 3 through 6. Tables 7 through 11 present the same information for trust funds. FY 1998 Unexpended Balances Total - $1,029,448 (In millions of dollars) Unobligated Trust Funds $63,539 (6.2%) Obligated Trust Funds $145,354 (14.1%) Obligated Federal Funds $624,322 (60.6%) Unobligated Federal Funds $196,233 (19.1%) Chart 1 TABLE 1 SUMMARY OF UNEXPENDED BALANCES (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Description 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Federal funds: Obligated balances........................... Unobligated balances......................... Total Federal fund unexpended balances..... Trust funds: Obligated balances........................... Unobligated balances......................... Total trust fund unexpended balances....... Total Federal and trust funds: Obligated balances........................... Unobligated balances......................... Total unexpended balances.................. 614,356 222,916 _________ 837,272 621,918 213,085 _________ 835,003 624,322 196,233 _________ 820,555 138,171 54,425 _________ 192,596 140,617 57,809 _________ 198,426 145,354 63,539 _________ 208,893 752,527 277,341 _________ 1,029,868 762,535 270,894 _________ 1,033,429 769,676 259,772 _________ 1,029,448 TABLE 2 TOTAL UNEXPENDED BALANCES, BY AGENCY (In millions of dollars) ____________________________________________________________________________________________________________________________________ Start 1996 obliunobligated gated End 1996/ Start 1997 obliunobligated gated End 1997/ Start 1998 obliunobligated gated End 1998 obliunobligated gated Department or other unit ____________________________________________________________________________________________________________________________________ Legislative Branch Judicial Branch Executive Office of the President Funds Appropriated to the President Department of Agriculture Department of Commerce Department of Defense--Military 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 Department of Veterans Affairs Department of Defense Civil Agencies Environmental Protection Agency General Services Administration National Aeronautics and Space Administration Office of Personnel Management Small Business Administration Social Security Administration Other Independent Agencies TOTAL...................................... 939 323 51 66,684 40,007 3,525 193,947 23,692 10,155 54,628 173,755 3,417 5,832 4,936 1,327 50,064 22,813 5,256 4,328 10,946 5,720 6,711 6,004 1,015 32,615 _______ 36,369 765,059 1,107 543 13 35,529 3,618 787 30,386 4,423 3,153 13,883 27,839 3,688 2,305 8,334 771 16,786 22,780 15,603 2,130 1,006 3,390 1,237 23,606 706 2,324 _______ 52,711 278,658 784 329 50 64,010 46,138 3,645 190,927 21,946 8,420 60,803 151,301 3,232 8,020 5,064 1,676 48,535 22,338 6,948 4,401 10,619 5,110 6,579 6,349 945 35,377 _______ 38,981 752,527 1,404 644 10 35,630 6,518 594 29,840 4,405 2,797 4,283 31,687 4,290 3,208 8,911 544 14,809 24,265 14,854 1,875 1,538 2,904 1,314 24,381 690 1,653 _______ 54,293 277,341 670 231 45 65,029 46,140 3,929 186,226 25,045 8,085 61,387 147,562 3,595 12,501 5,191 1,545 50,926 22,755 7,072 4,415 12,460 5,633 7,143 6,465 1,152 34,970 _______ 42,363 762,535 1,508 470 6 34,428 3,868 172 29,760 2,303 1,933 8,400 24,652 3,536 1,580 10,311 395 16,914 25,877 14,219 1,758 12 1,730 694 24,302 630 1,780 _______ 59,656 270,894 611 332 46 65,359 44,974 4,022 188,643 31,237 11,147 61,808 138,931 3,779 13,327 5,340 1,643 51,154 23,009 7,471 4,771 13,387 6,526 7,058 6,643 1,243 36,460 _______ 40,755 769,676 1,537 431 3 37,938 2,624 164 30,041 2,952 1,330 1,508 23,744 3,405 1,184 12,009 315 21,472 28,209 13,752 1,793 54 428 685 25,492 774 --_______ 47,928 259,772 MEMORANDUM Federal funds.............................. Trust funds................................ 633,600 131,459 223,581 55,077 614,356 138,171 222,916 54,425 621,918 140,617 213,085 57,809 624,322 145,354 196,233 63,539 FEDERAL FUNDS TABLE 3 FEDERAL FUND OBLIGATED BALANCES, BY AGENCY (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year _______________________________________________________________ Department or other unit 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Legislative Branch Judicial Branch Executive Office of the President Funds Appropriated to the President Department of Agriculture Department of Commerce Department of Defense--Military 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 Department of Veterans Affairs Department of Defense Civil Agencies Environmental Protection Agency General Services Administration National Aeronautics and Space Administration Office of Personnel Management Small Business Administration Social Security Administration Other Independent Agencies TOTAL...................................... 778 328 50 38,776 46,102 3,645 190,316 21,946 8,402 36,607 151,301 2,994 7,999 5,044 1,675 8,567 22,108 5,562 1,755 8,221 5,110 6,579 229 945 676 _________ 38,641 614,356 661 230 45 38,936 46,040 3,929 185,548 25,045 8,067 37,488 147,562 3,291 12,479 5,167 1,531 9,585 22,553 5,672 1,720 9,481 5,633 7,143 239 1,152 701 _________ 42,020 621,918 600 331 46 39,056 44,862 4,022 188,310 31,237 11,129 38,119 138,931 3,467 13,305 5,235 1,636 7,302 22,809 6,016 1,897 9,801 6,526 7,058 269 1,243 708 _________ 40,407 624,322 TABLE 4 FEDERAL FUND UNOBLIGATED BALANCES, BY AGENCY (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ____________________________________________________ Department or other unit 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Legislative Branch Judicial Branch Executive Office of the President Funds Appropriated to the President Department of Agriculture Department of Commerce Department of Defense--Military 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 Department of Veterans Affairs Department of Defense Civil Agencies Environmental Protection Agency General Services Administration National Aeronautics and Space Administration Office of Personnel Management Small Business Administration Social Security Administration Other Independent Agencies TOTAL...................................... 1,334 316 10 35,623 6,240 594 29,529 4,405 2,796 4,249 31,687 2,281 3,159 8,139 417 1,881 24,234 2,313 1,385 976 2,904 1,298 1,002 690 1,653 _________ 53,801 222,916 1,440 109 6 34,427 3,680 172 29,501 2,303 1,932 8,366 24,652 1,536 1,499 9,532 307 755 25,827 1,856 1,212 12 1,730 677 61 630 1,780 _________ 59,083 213,085 1,472 32 3 37,937 2,469 164 29,821 2,952 1,329 1,474 23,744 1,409 1,099 11,223 242 556 28,157 1,594 1,306 54 428 667 61 774 --_________ 47,266 196,233 FEDERAL FUND UNOBLIGATED BALANCES Table 5 (pages 15 - 45) presents Federal fund unobligated balances. Federal fund unobligated balances are carried forward from one fiscal year to the next when the Congress enacts appropriations or other forms of budget authority for a specific program for a specified number of fiscal years (multi-year authority) or until the objectives of the program have been achieved (no-year authority). These balances can be classified by program categories that indicate the reasons for such balances and their intended use. The balances for an account may fit the criteria of more than one category; however, for the purposes of Table 5, the total amount pertaining to each account is placed in the category that best matches the predominant characteristic of the balances involved. These categories are: Balances representing “Critical Reserves” to carry out credit liquidating programs, international monetary programs, and insurance programs. “Capital” balances needed for capital investments, such as major construction and procurement projects, and working capital for revolving funds. Balances earmarked for “Other Programs” such as subsidized housing, advance appropriation and forward funded programs, research and development, and other miscellaneous programs. Chart 2 (page 11) shows the distribution of the total $196 billion in Federal Fund Unobligated Balances for 1998. As the chart illustrates, “ Critical Reserves” make up 72.4 percent of total Federal fund unobligated balances; 17.3 percent is for “ Capital;” and the remaining 10.3 percent are in “Other Programs.” The majority of the “Other Programs” category consists of balances from subsidized housing programs; forward funded, and advance funded programs; and research and development programs. After these are taken into account, only $7.5 billion, or less than 4 percent of total Federal fund unobligated balances, remains as “Other Miscellaneous Programs.” Sixty five percent of the balances in “Other Miscellaneous Programs” are for mandatory programs. Note: Discretionary appropriations refer to budget authority and outlays from appropriations acts. Direct spending (also called mandatory spending) is a category of outlays from budget authority provided in law other than appropriations acts. Entitlements, such as unemployment insurance payments, are an example of direct spending, in which previous legislation provides budget authority for outlays to individuals meeting certain requirements. A more detailed description of the nature of these categories begins on page 12. FY 1998 Distribution of Federal Funded Unobligated Balances (In millions of dollars) Subsidized Housing 2,507 R&D Programs 4,855 Critical Reserves 142,070 Forward Funded 5,266 Other Misc Programs 7,509 Discretionary 2,626 Mandatory 4,883 Other Programs 20,137 Capital 34,026 Total 196,233 Other Programs 20,137 Other Misc Programs 7,509 Chart 2 Detailed Description of Classification Used in Table 5 and Chart 2 I. CRITICAL RESERVES. The following balances were classified as critical reserves: CREDIT LIQUIDATING ACCOUNTS -- Pursuant to the Federal Credit Reform Act of 1990, the cash flows associated with pre-1992 direct loan obligations and loan guarantee commitments are reported on a cash basis in liquidating accounts. The balances in direct loan liquidating accounts result from the repayments of principal and interest on the pre-1992 loans and are available solely to redeem agency borrowing from the Treasury or Federal Financing Bank. The balances in loan guarantee liquidating accounts are reserves needed to pay claims whenever there is a default on a loan that was guaranteed before the end of fiscal year 1991. INTERNATIONAL MONETARY PROGRAMS -- These reserves are used to automatically fund U.S. balance of payment financing needs and for intervening in the foreign exchange market on behalf of the U.S. dollar. The unobligated balances in the U.S. Quota accounts represent amounts that have left the Treasury (i.e., the U.S. share of its quota to the International Monetary Fund (IMF)) in return for international monetary reserves denominated in Special Drawing Rights (SDRs) from the IMF. These reserves are held at the IMF and are denominated in SDRs. This is somewhat akin to moving balances from one checking account to another, both of which are owned by the U.S. Other SDR denominated assets appear as unobligated balances in the Exchange Stabilization Fund (ESF). These SDRs are used in the same manner as dollar assets and foreign currency assets in the ESF. The Secretary of Treasury is authorized to use the ESF to intervene in the foreign exchange market on behalf of the U.S. dollar. The principal sources of the ESF's income have been profits on foreign exchange transactions, interest on foreign exchange swap transactions, and interest on investments held by the fund. The estimated balances in the ESF are subject to considerable variances, as the amount and composition of assets and the interest rate earned on investments can change dramatically. INSURANCE PROGRAMS -- The Federal Government provides insurance in certain areas, notably deposit insurance, pension guarantees, and emergencies. For these kinds of programs, appropriations and other budget authority provide for contingency backup, reserves, and debt redemption. The unobligated balances are carried forward to the extent such authority is not used. II. CAPITAL. This category contains balances for capital investments such as for major procurement and construction projects, and working capital. PROCUREMENT AND CONSTRUCTION PROGRAMS -- Budget authority for most major procurement and construction projects covers the entire cost estimated when the projects are initiated, even though work will take place and outlays will be made over a period extending beyond the year for which the budget authority is enacted. (There are some exceptions to this requirement, notably for water resource programs). For these programs, the unobligated balances are needed to complete the project or program. Also, these balances reflect the long lead times required for such procurement. Real property programs in this category involve direct Federal Government land acquisition and improvement, and construction of facilities, which become capital assets. OTHER REVOLVING FUNDS -- There are other revolving fund balances that do not meet the criteria established for the other categories, e.g. those classified as “ Critical Reserves” that are maintained as working capital to keep the fund revolving. These funds provide goods and services to other Federal Government accounts or to the public. III. OTHER PROGRAMS. The following balances were classified as subcategories of “Other Programs:” SUBSIDIZED HOUSING PROGRAMS -- Budget authority for large portions of the subsidized housing programs of the Department of Housing and Urban Development is equal to the Government's estimated obligation to pay subsidies under contracts, which may extend for periods of up to 40 years. A large portion of the unobligated balances reflect budgetary resources for subsidized housing commitments that are not yet legal obligations. As contracts are signed, the amounts are obligated and become part of the obligated balances. These balances are earmarked to subsidize capital advances for housing for the elderly and disabled; for the development or acquisition costs of public and Indian housing; to assist with rental payments for low income families; and to assist with the removal of lead and lead-based paint. FORWARD FUNDED, ADVANCE APPROPRIATIONS, AND ADVANCE FUNDED PROGRAMS -- Forward funding is budget authority that is made available for obligation beginning in the last quarter of the fiscal year for the financing of on-going grant programs during the next fiscal year. The budget authority for such programs is included in the budget totals for the year in which it is appropriated. This type of funding is often used for education and training and employment programs so that obligation grants can be made prior to the beginning of the next school year. Advance appropriations are appropriations available one fiscal year or more beyond the fiscal year for which the appropriation is enacted. Advance appropriations in fiscal year 1998 appropriation acts will become available for programs in 1999 or beyond. Since these appropriations are not available until after fiscal year 1998, the amounts are not included in fiscal year 1998 budget totals, but are reflected in the budget totals for the fiscal year for which they are requested. Advance funding is budget authority that is to be charged to the appropriation in the succeeding year but which authorizes obligations to be incurred in the last quarter of the fiscal year if necessary to meet higher than anticipated benefit payments in excess of the specific amount appropriated for the year. Essentially a device to avoid supplemental requests late in the fiscal year, advance funding is used for some benefits programs. The “Appendix to the Budget of the United States Government” contains more information on advance appropriations, advance funding, and forward funded programs. RESEARCH AND DEVELOPMENT PROGRAMS -- To a large extent, this category includes balances associated with programs authorized to develop, design, test, and evaluate new or improved weapons systems and related equipment. It also includes balances attributable to research and development programs concerned with the following: spaceflight; domestic energy sources; and physical, biomedical, and environmental sciences. Multi-year appropriations of budget authority are frequently provided, and balances occur in these programs, because in some cases it is difficult to precisely determine the time or resources required to meet program objectives. OTHER MISCELLANEOUS PROGRAMS -- This category is used when one of the other eight categories does not apply. It includes unobligated balances for all other programs specified as having multi-year and no-year budget authority. Table 5 (pages 15 - 46) presents the Federal fund unobligated balances by category, agency, and account title -- to enable the user to view the balances in greater detail. TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ I. CRITICAL RESERVES CREDIT LIQUIDATING PROGRAMS Department of Agriculture Agricultural credit insurance fund liquidating account Commodity credit corporation guaranteed loans liquidating acct Rural communication development fund liquidating account Rural development insurance fund liquidating account Rural electrification and telecommunications liquidating account Rural telephone bank liquidating account Rural economic development loans liquidating account Expenses, Public Law 480, foreign assistance programs Department of Commerce Economic development revolving fund liquidating account Federal ship financing fund, fishing vessels liquidating account Department of Health and Human Services Health Health Health Health Resources and Services professions grad student loan insur fund liquidating acct loan funds maintenance organization loan and loan guarantee fund 29 12 58 11 27 --52 10 28 --46 10 102 4 112 --112 --347 64 1 23 1,799 --7 128 341 62 1 ----412 9 5 336 62 1 ------11 42 Department of the Interior Revolving fund for loans liquidating account Indian loan guaranty and insurance fund liquidating account Department of Education College housing and academic facilities loans liquidating acct Department of Energy 41 50 51 11 9 9 8 9 7 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Energy supply, R&D activities Department of Transportation Railroad rehabilitation and improvement liquidating account Federal ship financing fund liquidating account Department of Housing and Urban Development Nonprofit sponsor assistance liquidating account FHA-Mutual mortgage & coop housing insur funds liquidating acct FHA-General and special risk insurance funds liquidating account Housing for the elderly or handicapped fund liquidating account Guarantees of mortgage-backed securities liquidating account Small Business Administration Pollution control equipment fund liquidating account Disaster loan fund liquidating account Business loan fund liquidating account Department of Veterans Affairs Veterans Housing Benefit Program Fund Liquidating Account Funds Appropriated to the President International organizations and programs Agency for International Development Housing and other credit guaranty programs liquidating account Private sector revolving fund liquidating account Overseas Private Investment Corporation Overseas Private Investment Corporation liquidating account Export-Import Bank of the United States 178 164 164 2 27 2 15 2 13 6 9,863 1,825 462 4,844 6 12,336 2,150 760 5,393 6 12,856 654 1,146 5,948 13 177 338 12 148 348 10 207 518 192 --- --- 18 --- --- --4 23 4 28 1 135 66 37 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Export-Import Bank of the United States liquidating account Farm Credit System Financial Assistance Corporation Financial assistance corp assistance fund, liquidating account CREDIT LIQUIDATING PROGRAMS Subtotal............................. 476 526 707 459 21,665 537 23,588 621 23,633 INTERNATIONAL MONETARY PROGRAMS Department of the Treasury Exchange stabilization fund Funds Appropriated to the President Debt restructuring International Monetary Programs United States quota, International Monetary Fund Loans to International Monetary Fund INTERNATIONAL MONETARY PROGRAMS Subtotal......................... 15,598 6,078 44,040 15,598 6,078 45,696 15,598 9,599 50,955 25 21 14 22,339 23,999 25,744 INSURANCE PROGRAMS Department of Agriculture Federal crop insurance corporation fund Rural telephone bank program account Rural water and waste disposal loans program account Special supplemental nutrition prog for women, infants, children 971 2 6 118 569 ------569 ----100 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Department of Defense--Military Disaster relief Department of Labor Pension benefit guaranty corporation fund Department of State Fishermen’s guaranty fund Department of the Treasury Energy security reserve Department of Energy Geothermal resources development fund Alternative fuels production Department of Transportation Aviation insurance revolving fund War risk insurance revolving fund Department of Housing and Urban Development Low-rent public housing--loans and other expenses Small Business Administration Surety bond guarantees revolving fund Department of Veterans Affairs Servicemembers’ group life insurance fund Veterans reopened insurance fund Service-disabled veterans insurance fund 7 493 6 1 481 3 1 466 3 1 6 11 13 13 13 67 26 69 25 73 27 1 5 --3 --3 304 304 304 3 3 3 6,164 7,471 8,754 2 2 2 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Funds Appropriated to the President Contribution to the Inter-American Development Bank Contribution to the Asian Development Bank Contrib to the Internatl Bank for Reconstruction & Development Agency for International Development Microenterprise and other development credit program account Overseas Private Investment Corporation Overseas private investment corporation program account Overseas Private Investment Corporation noncredit account Export-Import Bank of the United States Export Import Bank loans program account Farm Credit System Insurance Corporation Farm credit system insurance fund Federal Deposit Insurance Corporation Bank insurance fund Savings Association Insurance Savings association insurance fund FSLIC Resolution FSLIC resolution fund Federal Emergency Management Agency Disaster relief 3,182 106 626 1,614 2,175 2,259 4,623 9,158 9,563 21,770 25,297 26,121 1,018 1,158 1,305 345 300 300 37 20 45 21 33 22 1 1 --3,798 748 7,663 3,798 748 7,663 3,798 748 7,663 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ National Credit Union Administration Credit union share insurance fund Resolution Trust Corporation RTC revolving fund Securities and Exchange Commission Investment in Securities Investor Protection Corporation INSURANCE PROGRAMS Subtotal...................................... 1,000 71,183 1,000 77,740 1,000 67,482 13,763 13,763 4 3,412 3,557 3,711 TOTAL, CRITICAL RESERVES............................................ _________ 136,888 _________ 147,024 _________ 142,070 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ II. CAPITAL PROCUREMENT AND CONSTRUCTION PROGRAMS Legislative Branch Capitol buildings, salaries, and expenses Senate office buildings House office buildings Capitol power plant Library buildings and grounds, structural and mechanical care Judiciary office building development and operations fund The Judiciary Care of the buildings and grounds Judiciary information technology fund Department of Agriculture Buildings and facilities (ARS) Buildings and facilities (APHIS) Resource conservation and development Rural community facility loans program account Reconstruction and construction (Forest Service) Range betterment fund Land acquisition accounts (Forest Service) Department of Commerce Construction of research facilities (NIST) Public broadcasting facilities, planning and construction Information infrastructure grants Department of Defense--Military Restoration of the Rocky Mountain Arsenal 84 84 84 46 2 3 7 ----------79 27 1 5 114 1 13 105 3 ----106 --15 118 2 ----88 --16 1 75 --34 --4 8 5 6 1 7 517 1 --1 --1 517 1 2 2 ----517 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Procurement, Defense-wide National guard and reserve equipment Defense production act purchases Chemical agents and munitions destruction, Army Procurement, Marine Corps Aircraft procurement, Navy Weapons procurement, Navy Procurement of ammunition, Navy and Marine Corps Shipbuilding and conversion, Navy Other procurement, Navy Aircraft procurement, Army Missile procurement, Army Procurement of weapons and tracked combat vehicles, Army Procurement of ammunition, Army Other procurement, Army Aircraft procurement, Air Force Procurement of ammunition, Air Force Missile procurement, Air Force Other procurement, Air Force Base realignment and closure account Military construction, Defense-wide Foreign currency fluctuations, construction North Atlantic Treaty Organization Security Investment Program Military construction, Navy Military construction, Naval Reserve Military construction, Army Military construction, Army National Guard Military construction, Army Reserve Military construction, Air Force Military construction, Air Force Reserve Military construction, Air National Guard Family housing, Army Family housing, Navy and Marine Corps Family housing, Air Force Family housing, Defense-wide Department of Defense, Family Housing Improvement Fund Army conventional ammunition working capital fund National defense stockpile transaction fund Department of Health and Human Services 938 445 46 194 121 1,073 465 148 6,801 513 203 230 368 239 417 3,429 67 593 1,516 960 459 52 48 374 27 680 237 57 301 13 159 80 188 110 4 19 362 526 1,133 483 25 117 144 1,768 376 133 6,177 628 396 295 516 244 631 3,439 83 534 2,062 1,061 596 52 48 402 26 632 141 36 464 29 198 74 343 185 6 19 172 649 995 148 15 45 106 1,822 367 116 6,511 699 430 419 516 203 581 3,043 113 652 1,923 817 571 52 35 380 16 715 85 28 368 17 140 67 256 209 8 19 196 358 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ National Institutes of Health Substance abuse and mental health services Department of the Interior Bureau of Land Management:Construction Land acquisition (BLM) Range improvements (BLM) Abandoned mine reclamation fund United States Fish and Wildlife Service:Construction Land acquisition (Fish and Wildlife Service) Migratory bird conservation account North American wetlands conservation fund Urban park and recreation fund National Park Service:Construction Land acquisition and State assistance (National Park Service) Bureau of Indian Affairs:Construction Everglades watershed protection Compact of free association Department of Justice Federal Bureau of Investigation:Salaries and expenses Federal Bureau of Investigation:Construction Immigration and Naturalization Service:Construction Buildings and facilities (Federal Prision System) Department of State Security and maintenance of United States missions Construction, IBWC Department of the Treasury Treasury buildings and annex repair and restoration Acquisitions, construction, improvements, and related expenses Customs facilities, construction, improvements & related expense Bureau of Engraving and Printing fund Information systems (IRS) 221 2 --2 --2 10 22 3 53 91 36 9 4 1 102 39 121 200 76 2 5 1 35 54 14 9 5 --92 12 44 125 29 ------25 30 12 9 5 --82 12 34 --29 173 90 24 710 29 84 --688 9 1 --517 183 15 213 4 213 --- 7 34 7 91 274 13 3 --126 --- 17 --6 124 --- TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Department of Education Headquarters Renovation Department of Energy Defense nuclear waste disposal Strategic petroleum reserve Uranium supply and enrichment activities Clean coal technology Isotope production and distribution program fund Nuclear waste disposal fund Departmental administration Environmental Protection Agency Buildings and facilities Department of Transportation Acquisition, construction, and improvements (Coast Guard) Miscellaneous appropriations (FHA) Northeast corridor high-speed rail infrastructure program Interstate transfer grants-transit Washington metropolitan area transit authority Formula grants (FTA) Ship construction Maritime guaranteed loan (Title XI) program account General Services Administration Pennsylvania avenue activities Federal buildings fund Information technology fund Department of Housing and Urban Development Revolving fund (liquidating programs) 97 87 73 12 1,947 525 3 1,172 290 --217 57 224 289 5 22 1 689 7 38 215 193 --------7 --207 96 --------7 --22 ----88 77 19 932 11 25 13 88 ----570 11 32 7 88 ----100 11 40 --6 ----- TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ National Aeronautics and Space Administration Space flight, control, and data communications Construction of facilities Department of Veterans Affairs Medical care Medical facilities revolving fund Construction, major projects Construction, minor projects Pershing hall revolving fund Parking garage revolving fund Supply fund Executive Residence at the White House White house repair and restoration Agency for International Development Property management fund Military Sales Programs Special defense acquisition fund Corps of Engineers--Civil Flood control, Mississippi River and tributaries Construction, general Office of Navajo and Hopi Indian Relocation Salaries and expenses Smithsonian Institution Construction and improvements, National Zoological Park Repair and restoration of buildings 5 28 5 28 5 28 17 17 17 4 644 1 559 2 757 194 194 188 4 6 --2 ----731 6 595 59 1 35 58 650 6 465 37 1 34 58 569 5 362 30 1 35 55 4 100 4 --4 --- TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Construction Repair, restoration, and renovation of buildings Construction, JFK center for the performing arts United States Information Agency Radio construction PROCUREMENT AND CONSTRUCTION PROGRAMS Subtotal................... 11 2 7 6 1 4 59 --4 6 33,617 --31,531 --28,019 OTHER REVOLVING FUNDS Legislative Branch Senate revolving funds House revolving funds Government Printing Office revolving fund Department of Agriculture Working capital fund (Executive Operations) Inspection and weighing services National sheep industry improvement center revolving fund Working capital fund (Forest Service) Department of Commerce Working capital fund (General Administration) Economics and statistics administration revolving fund Damage assessment and restoration revolving fund (NOAA) Fishermen’s contingency fund NTIS revolving fund Working capital fund (NIST) Department of Defense--Military Homeowners assistance fund, Defense 89 89 24 1 2 13 1 3 49 1 1 ----1 49 --1 --1 1 49 12 3 20 138 12 3 20 141 10 3 20 144 3 7 50 3 7 57 3 7 60 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Navy management fund William Langer jewel bearing plant revolving fund National defense sealift fund Military commissary fund, Defense Defense working capital funds Buildings maintenance fund Pentagon reservation maintenance revolving fund Department of Health and Human Services Revolving fund for certification and other services HHS service and supply fund Department of the Interior Helium fund Working capital fund (BLM) Working capital fund (USGS) Equipment capitalization fund (BIA) Special foreign currency program Working capital fund (Departmental Management) Department of Justice Working capital fund (General Administration) Federal Prison Industries, Incorporated Department of Labor Working capital fund Department of State Working capital fund Department of the Treasury Federal Financing Bank United States Mint public enterprise fund Federal tax lien revolving fund 1 2 451 --2,028 9 15 ----451 --2,368 10 1 ----451 1 2,722 11 9 4 32 4 32 5 32 33 10 29 --1 14 35 11 27 --1 14 32 12 22 1 1 14 180 192 185 208 169 204 9 8 13 5 --- --- 1 32 8 1 32 8 1 32 8 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Office of Thrift Supervision Department of Energy Bonneville Power Administration fund Colorado River basins power marketing fund, Western Area Power Environmental Protection Agency Reregistration and expedited processing revolving fund Revolving fund for certification and other services Department of Transportation Coast Guard supply fund Coast Guard yard fund Vessel operations revolving fund General Services Administration General supply fund Working capital fund Consumer information center fund Department of Housing and Urban Development Rental housing assistance fund Homeownership assistance fund Flexible Subsidy Fund Working capital fund Office of Personnel Management Revolving fund Department of Veterans Affairs Canteen service revolving fund Special therapeutic and rehabilitation activities fund 76 76 76 235 19 235 19 235 19 11 3 7 1 6 --- 13 25 27 10 19 26 8 1 --- 379 27 1 243 21 1 140 13 1 1 77 142 32 1 77 195 33 1 77 198 33 61 61 61 28 8 27 8 28 8 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Corps of Engineers--Civil Revolving fund Equal Employment Opportunity Commission EEOC Education, technical assistance and training revolving fund Farm Credit Administration Revolving fund for administrative expenses National Credit Union Administration Operating fund Central liquidity facility Community development credit union revolving loan fund Panama Canal Commission Panama Canal revolving fund Postal Service Postal Service fund Tennessee Valley Authority Tennessee Valley Authority fund United States Enrichment Corporation Fund United States Enrichment Corporation Fund OTHER REVOLVING FUNDS Subtotal................................... 612 6,355 491 6,420 --6,007 23 13 13 411 411 411 3 5 3 1 403 1 1 403 1 2 403 2 3 3 3 2 2 2 284 250 200 TOTAL, CAPITAL...................................................... _________ 39,972 _________ 37,951 _________ 34,026 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ III. OTHER PROGRAMS SUBSIDIZED HOUSING PROGRAMS Department of Agriculture Supervisory and technical assistance grants Very low income housing repair grants Compensation for construction defects Rural housing insurance fund program account Department of the Treasury HUD public housing interest subsidy payments Department of Housing and Urban Development Annual contributions for assisted housing Drug elimination grants for low-income housing Revitalization of severely distressed public housing projects Housing certificate fund Community development block grants Supplemental assistance for facilities to assist the homeless Supportive housing program Homeless assistance grants Shelter plus care Home investment partnership program Youthbuild program Section 8 moderate rehabilitation, single room occupancy Homeownership and opportunity for people everywhere grants Other assisted housing programs Nehemiah housing opportunity fund SUBSIDIZED HOUSING PROGRAMS Subtotal............................. 10,099 68 539 --726 1 31 888 16 182 3 106 38 993 21 13,896 --68 490 1,594 --1 --------------959 --3,287 --68 457 829 --1 --------------978 --2,507 174 174 174 2 1 2 6 ----1 ----------- TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ FORWARD FUNDED, ADVANCE APPROPRIATIONS, AND ADVANCE FUNDED PROGRAMS Department of the Interior Operation of Indian programs Department of Labor Training and employment services State unemployment insurance and employment service operations Department of the Treasury Information technology investments (IRS) Social Security Administration Supplemental security income program Special benefits for disabled coal miners Department of Education Education Reform Education for the disadvantaged School improvement programs Special education Vocational and adult education Student financial assistance FORWARD FUNDED, ADVANCE APPNS, AND ADV FUNDED PROGRAMS Subtotal.. 329 41 4 202 34 3,617 7,258 ----------2,249 5,463 ----------2,901 5,266 1,636 9 1,771 9 --------500 1,042 90 1,110 13 1,355 104 254 311 406 RESEARCH AND DEVELOPMENT PROGRAMS Department of Agriculture Cooperative state research activities Buildings and facilities 46 7 --------- TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Scientific activities overseas (foreign currency program) Forest and rangeland research Department of Commerce Promote and develop fishery products and research Industrial technology services Department of Defense--Military Research, development, test, and evaluation, Developmental test and evaluation, Defense Operational test and evaluation, Defense Research, development, test, and evaluation, Research, development, test, and evaluation, Research, development, test, and evaluation, Department of Health and Human Services Health care policy and research Department of the Interior Surveys, investigations and research Mines and minerals Department of the Treasury Office of Inspector General Biomass energy development Department of Energy Weapons activities Other Defense Activities Fossil energy research and development Energy conservation General science and research activities Environmental Protection Agency Defense-wide Navy Army Air Force 1 14 1 19 1 24 14 45 ----- ----- 1,119 18 3 609 242 1,424 1,470 32 2 479 314 1,612 1,414 32 2 464 297 1,650 1 --- --- 14 7 3 --- 3 --- 1 46 1 46 1 46 383 64 24 18 24 358 ------17 358 ------2 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Science and technology Department of Transportation Research, development, test, and evaluation Operations and research (NHTSA) Next generation high-speed rail program Railroad research and development Transit planning and research Research and special programs Working capital fund, Volpe Natl Transportation Systems Center Department of Housing and Urban Development Research and technology National Aeronautics and Space Administration Research and development Science, Aeronautics and Technology Mission support Department of Veterans Affairs Medical and prosthetic research Medical center research organizations National Science Foundation Research and related activities Academic research infrastructure Smithsonian Institution Museum programs and related research (special foreign currency) RESEARCH AND DEVELOPMENT PROGRAMS Subtotal....................... 107 --- 44 4 13 3 5 15 2 131 ------------116 ------------101 2 --- --- 1 821 151 1 280 115 1 282 114 20 18 6 18 --18 2 30 ----- ----- 1 5,450 1 4,891 1 4,855 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ OTHER MISCELLANEOUS PROGRAMS Legislative Branch Congressional use of foreign currency, Senate Compensation of Members and related administrative expenses House of Representatives:Salaries and expenses Salaries, Capitol Police General expenses, Capitol police Botanic Garden:Salaries and expenses Library of Congress:Salaries and expenses Furniture and furnishings Payments to copyright owners Gambling Impact Study Commission Other Legislative Branch Boards and Commissions The Judiciary Courts of Appeals, District Courts, and other Judicial Services: Defender services Fees of jurors and commissioners Court security Judiciary filing fees National Fine Center United States Sentencing Commission:Salaries and expenses Department of Agriculture Office of the Secretary Agriculture buildings and facilities Hazardous waste management Extension activities Animal and Plant Health Inspection Service:Salaries & expense /1 Food Safety and Inspection Service:Salaries and expenses Marketing services Perishable Agricultural Commodities Act fund Funds for strengthening markets, income, and supply (section 32) Agricultural credit insurance fund program account 4 19 2 6 -15 1 39 5 300 19 ---------16 --39 7 256 19 ---------14 --39 8 310 19 65 1 1 1 152 19 1 37 1 ----37 ----28 ------------4 1 57 11 6 --5 6 639 --1 4 1 112 13 7 --5 5 702 4 --4 1 172 15 8 1 5 4 667 3 --- TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Commodity Credit Corporation export loans program account Agricultural conservation program Emergency conservation program Conservation reserve program Conservation operations Watershed and flood prevention operations Wetlands reserve program Rural clean water program Emergency community water assistance grants Rural water and waste disposal grants Rural economic development grants P.L. 480 Title I Food for Progress Credits, program account P.L. 480 program account P.L. 480 Grants - Titles I (OFD), II, and III Foreign agricultural service and general sales manager Commodity assistance program Child nutrition programs State and private forestry National forest system Southeast Alaska economic disaster fund Forest Service permanent appropriations Department of Commerce General Administration:Salaries and expenses Economic Development Administration:Salaries and expenses Economic development assistance programs Periodic censuses and programs Economic and Statistical Analysis:Salaries and expenses Operations and administration (ITA) Operations and administration (EA) Minority business development United States Travel and Tourism Admin:Salaries and expenses Operations, research, and facilities (NOAA) Patent and Trademark Office:Salaries and expenses Scientific and technical research and services (NIST) Department of Defense--Military Defense health program 620 2 24 111 3 85 32 3 1 5 45 29 7 26 8 19 385 26 142 60 269 220 2 2 20 --1 19 3 ----45 4 7 26 8 --737 23 187 13 233 --2 ------1 1 3 ----45 4 7 26 8 ----20 191 --252 2 4 15 1 1 21 1 4 4 214 26 16 --------1 --------------- ------------------------- 37 87 117 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Former Soviet Union threat reduction account Foreign currency fluctuations, Defense Environmental restoration, Defense Overseas humanitarian, disaster and civil aid Emergency response fund Support for international sporting competitions, Defense Payment to Kaho’Olawe Operation and maintenance, Army Operation and maintenance, Air Force Kaho’Olawe Island Conveyance, Remediation, and Environment Overseas military facility investment recovery Disposal and lease of DOD real property DOD-wide savings proposals Department of Health and Human Services Food and Drug Administration:Salaries and expenses Vaccine injury compensation Indian Health Services Indian health facilities Disease control, research, and training Program management (HCFA) Grants to States for Medicaid Family support payments to States Refugee and entrant assistance Children and families services programs Children’s research and technical assistance General departmental management Office of the Inspector General Department of the Interior Management of lands and resources Oregon and California grant lands Central hazardous materials fund Wildland fire management Service charges, deposits, and forfeitures (BLM) Miscellaneous permanent payment accounts (BLM) Permanent operating funds (BLM) Royalty and Offshore minerals 383 264 2 --23 18 45 23 67 41 2 66 --- 383 264 --5 --1 --------2 46 -2,518 383 264 --8 ------------2 46 -1,203 58 106 76 25 51 17 2,155 1,343 2 7 12 26 1 39 141 76 16 --17 4,825 3,089 2 7 --26 1 39 68 76 28 --104 --1,000 2 7 --26 1 66 46 5 20 7 2 5 5 16 12 1 5 2 2 11 5 ----------2 --5 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Regulation and technology Water and Related Resources Bureau of reclamation loan program account Lower Colorado River Basin development fund Upper Colorado River Basin fund Working capital fund (Bureau of Reclamation) Central Valley Project Restoration fund Colorado River dam fund, Boulder Canyon project Central Utah Project Completion Account Utah reclamation mitigation and conservation account Resource management (Fish and Wildlife Service) Natural resource damage assessment fund Operation and maintenance of quarters (Fish and Wildlife Serv) National wildlife refuge fund Cooperative endangered species conservation fund Wildlife conservation and appreciation fund Miscellaneous permanent appropriations (Fish and Wildlife Serv) Operation of the national park system National recreation and preservation Operation and maintenance of quarters (National Park Service) Historic preservation fund Concessions improvement accounts Miscellaneous permanent appropriations (National Park Service) Indian land and water claim settlements and misc payments Operation and maintenance of quarters (BIA) Tribal Economic Recovery funds Miscellaneous permanent appropriations (BIA) Departmental Management:Salaries and expenses Assistance to territories (Insular Affairs) National Indian Gaming Commission:Salaries and expenses Department of Justice General Administration:Salaries and expenses Counterterrorism fund Violent crime reduction programs, Admin review and appeals Salaries and expenses, General Legal Activities Fees and expenses of witnesses Salaries and expenses, United States Attorneys Civil liberties public education fund 1 52 4 107 25 70 41 6 1 18 31 69 3 7 4 1 92 19 1 9 1 40 1 13 2 267 57 1 31 2 ------22 5 36 --1 ----5 49 3 5 4 1 74 --1 9 1 40 1 1 2 283 60 1 31 1 --7 --22 5 35 --1 ----5 47 3 5 4 1 73 --1 9 1 40 1 --2 300 65 1 29 --- 5 9 5 12 35 14 48 5 9 --4 34 --17 4 9 --4 4 ----- TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Salaries and expenses, Community Relations Service Federal prisoner detention Assets forfeiture fund United States trustee system fund Violent crime reduction programs, General Legal Activities Violent crime reduction programs, U.S. Attorneys Violent crime reduction programs (FBI) Diversion control fee account Violent crime reduction programs (DEA) Immigration and Naturalization Service:Salaries and expenses Immigration emergency fund Violent crime reduction fund programs (INS) Federal Prison System:Salaries and expenses Violent crime reduction programs (FPS) Weed and seed program fund Justice assistance Public safety officers’ benefits State and local law enforcement assistance Juvenile justice program Crime victims fund Violent crime reduction programs (OJP) Community oriented policing services Department of Labor Payments to the unemployment trust fund Employment Standards Administration:Special benefits Panama Canal Commission compensation fund Department of State Administration of Foreign Affairs:Salaries and expenses Diplomatic and consular programs Capital investment fund Emergencies in the diplomatic and consular service International conferences and contingencies United States emergency refugee and migration assistance fund Migration and refugee assistance Fishermen’s protective fund International Center, Washington, D.C. 2 13 157 2 2 2 35 8 7 36 45 29 97 8 10 18 16 1 26 25 915 208 2 13 129 --2 ----8 ----10 --50 ------------22 ----- 2 13 143 --2 ----8 ----10 ----------------------- 5 757 72 5 847 78 5 910 82 2 114 7 13 2 69 1 1 1 --66 7 11 1 ----1 1 --7 7 9 1 ----1 1 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ International litigation fund Department of the Treasury Departmental Offices:Salaries and expenses Automation Enhancement Community development financial institutions fund program acct Treasury franchise fund Presidential election campaign fund Department of the Treasury forfeiture fund Violent crime reduction programs Federal Law Enforcement Training Center:Salaries and expenses Financial Management Service:Salaries and expenses Bureau of Alcohol, Tobacco and Firearms:Salaries and expenses United States Customs Service:Salaries and expenses Operation and maintenance, air and marine interdiction programs Customs services at small airports Miscellaneous permanent appropriations (U.S. Customs) Administering the public debt Processing, assistance, and management Tax law enforcement United States Secret Service:Salaries and expenses Social Security Administration Payments to social security trust funds Department of Education Impact aid Chicago litigation settlement Rehabilitation services and disability research Higher education Department of Energy Defense environmental restoration and waste management Federal Energy Regulatory Commission Energy information administration Economic regulation 1 --- --- 13 --45 1 2 105 19 4 7 17 582 22 1 4 6 9 1 2 26 3 20 2 65 105 8 2 --17 781 --1 4 --10 ----- 26 2 20 2 131 105 8 ----17 798 --1 4 --10 ----- 8 --- --- 109 9 1 12 --4 ----- --------- 82 10 3 1 --------- --------- TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Naval petroleum and oil shale reserves SPR petroleum account Emergency preparedness Payments to States under Federal Power Act Operation and maintenance, Southeastern Power Administration Operation and maintenance, Southwestern Power Administration Operation and maintenance, Alaska Power Administration Construction, rehabilitation, operation and maintenance, Western Special foreign currency program Office of the Inspector General Environmental Protection Agency State and Tribal Assistance Grants Environmental Programs and Management Exxon Valdez Settlement fund Department of Transportation Office of the Secretary:Salaries and expenses Transportation planning, research, and development Payments to air carriers Transportation administrative service center Operating expenses (Coast Guard) Environmental compliance and restoration Miscellaneous expired accounts (FAA) Office of the Administrator Grants to National Railroad Passenger Corporation Miscellaneous expired accounts (FTA) Saint Lawrence Seaway Development Corporation Pipeline safety Emergency preparedness grants Ready reserve force Maritime security program Operations and training (Maritime Administration) General Services Administration Real property relocation Office of Inspector General 437 33 1 3 14 2 6 82 1 5 373 28 --3 ----2 22 ----- 282 23 --3 ------1 ----- 653 176 4 ----4 ----4 1 1 1 9 2 1 1 4 148 3 14 2 2 8 46 3 ------9 ------------13 ------36 --- ------9 ------------12 ----------- 12 1 ----- ----- TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Department of Housing and Urban Development FHA-General and special risk program account Manufactured home inspection and monitoring Fair housing activities National Aeronautics and Space Administration Human space flight Office of Personnel Management Government payment for annuitants, employees health benefits Small Business Administration Office of Inspector General Disaster loans program account Business loan program account Department of Veterans Affairs Medical care cost recovery fund Readjustment benefits Miscellaneous Veterans Programs loan fund program account Compensation Grants for the construction of State veterans cemeteries Executive Office of the President Armstrong resolution account Funds Appropriated to the President High intensity drug trafficking areas program Special forfeiture fund Funds Appropriated to the President Economic support fund 287 --------40 71 107 71 8 6 3 14 27 3 8 4 13 46 2 ----13 --------1 83 77 --83 33 --28 --941 ----221 277 266 590 9 13 479 10 --396 10 --- TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Nonproliferation and Disarmament Fund Non-proliferation, anti-terrorism, demining, and related program Agency for International Development Assistance for the New Independent States of the FSU Operating expenses of the Agency for International Development Operating expenses of the Office of the Inspector General Assistance for Eastern Europe and the Baltic States Sahel development program Development fund for Africa Sustainable development assistance program International disaster assistance Sub-Saharan Africa disaster assistance Assistance for the New Independent States of the FSU Advance acquisition of property--revolving fund Trade and Development Agency Trade and Development Agency Peace Corps Peace Corps Inter-American Foundation Inter-American Foundation Corps of Engineers--Civil General investigations Operation and maintenance, general General expenses Flood control and coastal emergencies Regulatory program Permanent appropriations Department of Defense--Civil Wildlife conservation 16 --- --11 ----- 13 40 8 119 1 70 404 45 2 262 1 --17 4 --------------1 --12 ----------------1 11 1 1 5 --- --- 16 16 16 22 47 13 350 3 13 23 66 9 286 1 13 23 66 2 238 1 13 3 2 2 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Forest products program Appalachian Regional Commission Appalachian regional commission Arms Control and Disarmament Agency Arms control and disarmament activities Defense Nuclear Facilities Safety Board Salaries and expenses Federal Communications Commission Salaries and expenses Federal Emergency Management Agency Salaries and expenses Federal Financial Institutions Examination Council Appraisal Sub Registry fees Federal Housing Finance Board Federal housing finance board Federal Trade Commission Salaries and expenses National Archives and Records Administration Operating expenses National Endowment for the Arts National endowment for the arts: Grants and administration 2 2 2 88 --- --- 1 --- --- 2 1 1 8 --- --- 8 5 1 4 2 1 2 2 --- 1 1 1 17 12 12 16 6 6 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ National Endowment for the Humanities National endowment for the humanities: Grants and administration National Science Foundation Office of the Inspector General National Transportation Safety Board Emergency fund Nuclear Regulatory Commission Salaries and expenses Office of Inspector General Nuclear Waste Technical Review Board Salaries and expenses Securities and Exchange Commission Salaries and expenses Smithsonian Institution Salaries and expenses Salaries and expenses, National Gallery of Art State Justice Institute State Justice Institute: Salaries and expenses United States Holocaust Memorial Council Holocaust Memorial Council United States Information Agency 2 2 2 4 4 2 10 2 10 1 10 --73 23 14 1 ----35 2 ----------1 2 1 ----1 ----- TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ International information programs Broadcasting to Cuba Educational and cultural exchange programs Buying power maintenance Technology fund Intelligence Community Management Account Intelligence community management account Institute of Museum and Library Services Office of Libraries: Grants and administration Corporation for National and Community Service National and community service programs, operating expenses JFK Assassination Records Review Board John F. Kennedy assassination records review board Ounce of Prevention Council Ounce of prevention council National Bankruptcy Review Commission Salaries and expenses Other Commissions and Boards Other commissions and boards National Commission Restructuring the IRS Salaries and expenses OTHER MISCELLANEOUS PROGRAMS Subtotal............................ 7 4 13 5 3 ------5 --- ------5 --- 17 17 17 11 --- --- 227 22 22 1 --- --- 1 --- --- 1 --- --- 2 --- --- 1 19,452 --14,469 --7,509 TABLE 5 FEDERAL FUND UNOBLIGATED BALANCES, BY TYPE OF PROGRAM (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ______________________________________________ Type of program 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ TOTAL, OTHER PROGRAMS............................................... TOTAL, FEDERAL FUND UNOBLIGATED BALANCES.......................... _________ 46,056 _________ 222,916 _________ 28,110 _________ 213,085 _________ 20,137 _________ 196,233 ____________________________________________________________________________________________________________________________________ /1 Sign reversed due to data entry error. TABLE 6 FEDERAL FUND UNAVAILABLE COLLECTIONS, BY AGENCY (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ____________________________________________________ Department or other unit 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Legislative Branch Funds Appropriated to the President Department of Agriculture Department of Commerce Department of Defense--Military Department of Energy Department of Housing and Urban Development Department of the Interior Department of Justice Department of State Department of Transportation Department of the Treasury Department of Veterans Affairs Department of Defense Civil Agencies Environmental Protection Agency General Services Administration Small Business Administration Other Independent Agencies TOTAL...................................... 6 2,181 1,343 120 85 5,634 1,508 16,411 1,061 1 20 4,237 1,229 41 35 64 --_______ 262 34,238 6 2,411 1,339 171 85 6,789 2,125 17,720 520 1 20 4,232 1,956 41 44 65 188 _______ 340 38,053 6 2,569 1,278 261 86 7,974 4,653 19,039 494 1 20 4,243 1,940 42 44 70 238 _______ 420 43,378 TRUST FUNDS TRUST FUND BALANCES Tables 7 and 8 (pages 50 and 51) present trust fund obligated balances, by agency and by major fund group, for fiscal years 1996, 1997, and 1998. Chart 3 (page 53) shows for trust fund unobligated balances that 57.5 percent are non-revolving accounts and 42.5 percent are revolving accounts. Tables 9 and 10 (pages 52 and 54) present trust fund unobligated balances, by agency and by major fund group, for fiscal years 1996, 1997, and 1998. Department of Labor - Unemployment Trust Fund Account. The unobligated balances reported for this account are related to the revised treatment of obligation limitations enacted in appropriations acts as discretionary budget authority and outlays from current budget authority. Budget authority equals the obligations that can be incurred under a limitation in law or benefit formula. In most cases, new budget authority will equal the obligations that will be incurred in that fiscal year. However, for the Unemployment Trust Fund, the obligation limitation covers the fiscal year as well as the program year and some portion of a fiscal year’ obligation limitation will not be obligated until the next fiscal year. s TABLE 7 TRUST FUND OBLIGATED BALANCES, BY AGENCY (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year _______________________________________________________________ Department or other unit 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Legislative Branch Judicial Branch Funds Appropriated to the President Department of Agriculture Department of Defense--Military Department of Energy Department of Health and Human Services Department of the Interior Department of Justice Department of Labor Department of State Department of Transportation Department of the Treasury Department of Veterans Affairs Department of Defense Civil Agencies Environmental Protection Agency Office of Personnel Management Social Security Administration Other Independent Agencies TOTAL...................................... 6 1 25,234 36 611 18 24,196 238 21 20 1 39,968 230 1,386 2,646 2,398 6,120 34,701 _________ 340 138,171 9 1 26,093 100 678 18 23,899 304 22 24 14 41,341 202 1,400 2,695 2,979 6,226 34,269 _________ 343 140,617 11 1 26,303 112 333 18 23,689 312 22 105 7 43,852 200 1,455 2,874 3,586 6,374 35,752 _________ 348 145,354 TABLE 8 TRUST FUND OBLIGATED BALANCES, BY MAJOR FUNDS (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ___________________________________________________________________ Description 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Foreign national employees separation pay Federal supplementary medical insurance trust fund Federal hospital insurance trust fund Sport fish restoration Federal old-age and survivors insurance trust fund Federal disability insurance trust fund Hazardous substance superfund Grants-in-aid for airports (Airport and airway trust fund) Facilities and equipment (Airport and airway trust fund) Research, engineering and development (Airport and airway trust Federal-aid highways Capital grants to the National Railroad Passenger Corporation (H Major capital investments (Highway trust fund, mass transit acco Washington metropolitan area transit authority (Highway trust fu Formula programs (Highway trust fund) Civil service retirement and disability fund National Service Life Insurance fund Foreign military sales trust fund Military retirement fund Rail Industry Pension Fund Other NON-REVOLVING TRUST FUNDS Subtotal................. Surcharge collections, sales of commissary stores, defense Assessment funds Employees life insurance fund Employees and retired employees health benefits fund Veterans special life insurance fund Other REVOLVING TRUST FUNDS Subtotal..................... TOTAL, TRUST FUND OBLIGATED BALANCES............... 302 4,991 19,107 198 27,838 6,786 2,310 2,299 2,237 204 30,371 --4,272 ----3,624 1,183 25,227 2,536 254 _________ 1,099 134,838 291 230 722 3,209 168 _________ -1,287 3,333 _________ 138,171 307 4,919 18,890 271 28,307 5,960 2,888 2,240 2,287 190 31,358 --4,731 ----3,734 1,185 26,087 2,626 256 _________ 1,080 137,316 354 202 712 2,438 179 _________ -584 3,301 _________ 140,617 312 4,914 18,688 288 29,567 6,183 3,431 1,845 2,334 165 31,226 301 3,658 196 3,239 3,891 1,228 26,297 2,720 258 _________ 1,685 142,426 --200 724 2,440 192 _________ -628 2,928 _________ 145,354 TABLE 9 TRUST FUND UNOBLIGATED BALANCES, BY AGENCY (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year _______________________________________________________________ Department or other unit 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Legislative Branch Judicial Branch Funds Appropriated to the President Department of Agriculture Department of Defense--Military Department of Energy Department of Health and Human Services Department of the Interior Department of Justice Department of Labor Department of State Department of Transportation Department of the Treasury Department of Veterans Affairs Department of Defense Civil Agencies Environmental Protection Agency National Aeronautics and Space Administration Office of Personnel Management Other Independent Agencies TOTAL...................................... 70 328 7 278 311 1 34 2,009 49 772 127 12,928 31 12,541 490 562 16 23,379 _______ 492 54,425 68 361 1 188 259 1 34 2,000 81 779 88 16,159 50 12,363 546 --17 24,241 _______ 573 57,809 65 399 1 155 220 1 34 1,996 85 786 73 20,916 52 12,158 487 --18 25,431 _______ 662 63,539 FY 1998 Trust Fund Unobligated Balances Total - $63,539 (In millions of dollars) Non-Revolving Trust Funds $36,525 (57.5%) Revolving Trust Funds $27,014 (42.5%) Chart 3 TABLE 10 TRUST FUND UNOBLIGATED BALANCES, BY MAJOR FUNDS (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ___________________________________________________________________ Description 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Judicial survivors’ annuities fund Forest service trust funds Voluntary separation incentive fund Miscellaneous trust funds Unemployment trust fund Hazardous substance superfund Grants-in-aid for airports (Airport and airway trust fund) Facilities and equipment (Airport and airway trust fund) Federal-aid highways Miscellaneous highway trust funds Major capital investments (Highway trust fund, mass transit acco Trust fund share of expenses Formula programs (Highway trust fund) National Service Life Insurance fund Post-Vietnam era veterans education account Inland waterways trust fund Gifts and contributions Other NON-REVOLVING TRUST FUNDS Subtotal................ Employees life insurance fund Employees and retired employees health benefits fund Veterans special life insurance fund Other REVOLVING TRUST FUNDS Subtotal.................... TOTAL, TRUST FUND UNOBLIGATED BALANCES............ 256 182 137 1,884 694 560 89 650 11,472 155 440 11 --10,824 189 164 217 _______ 1,500 29,424 17,310 6,059 1,412 _______ 220 25,001 _______ 54,425 275 113 179 1,913 694 --859 621 13,244 103 980 272 --10,729 108 163 293 _______ 1,456 32,002 18,372 5,861 1,415 _______ 159 25,807 _______ 57,809 297 80 167 1,917 694 --2,206 585 15,955 51 1,146 272 561 10,564 77 153 371 _______ 1,429 36,525 19,626 5,805 1,410 _______ 173 27,014 _______ 63,539 TABLE 11 TRUST FUND UNAVAILABLE COLLECTIONS, BY AGENCY (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year ____________________________________________________ Department or other unit 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Judicial Branch Funds Appropriated to the President Department of Agriculture Department of Defense--Military Department of Health and Human Services Department of the Interior Department of Justice Department of Labor Department of State Department of Transportation Department of Veterans Affairs Department of Defense Civil Agencies Environmental Protection Agency Office of Personnel Management Social Security Administration Other Independent Agencies TOTAL...................................... 6 --414 710 129,239 2 --53,324 8,397 4,283 66 130,624 4,815 389,409 514,858 _________ 13,822 1,249,969 6 --7 710 122,911 4 1 60,373 9,016 4,221 99 138,651 3,654 417,789 591,167 _________ 14,575 1,363,184 5 --13 712 126,475 6 2 66,749 9,668 4,760 103 145,839 4,482 447,077 670,143 _________ 15,166 1,491,200 BRIDGES FROM AUTHORIZATION TO CASH BALANCES TABLE 12 FEDERAL FUND BRIDGE FROM AUTHORIZATION BASIS TO CASH (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year _____________________________________________________ Description 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Federal fund unexpended total: Balances available on an authorization basis.. Unfunded contract authority: Defense working capital funds Operating-differential subsidies Annual contributions for assisted housing Other assisted housing programs Other Sub-total, contract authority............... Non-contract authority balances: Available on an authorization basis............ Unavailable collections: Funds for strengthening markets, income, and su Forest Service permanent appropriations Abandoned mine reclamation fund Reclamation fund Land and water conservation fund Historic preservation fund Immigration support Crime victims fund Salaries and expenses Nuclear waste disposal fund Uranium enrichment decontamination and decommis FHA-General and special risk program account Medical care cost recovery fund Veterans housing benefit program fund program a Overseas Private Investment Corporation noncred Export Import Bank loans program account Other Sub-total, unavailable collections........... Balances on a cash basis................... 837,272 10,502 409 56,034 22,665 271 89,881 747,391 576 294 1,073 1,486 11,129 2,096 351 531 4,221 5,196 437 1,506 1,060 169 2,142 229 1,742 ________ 34,238 781,629 835,003 10,502 255 36,236 21,915 179 69,087 765,916 559 306 1,224 1,745 11,880 2,209 169 179 4,221 5,971 817 2,119 1,038 918 2,345 287 2,066 ________ 38,053 803,969 820,555 10,502 120 20,695 21,079 233 52,629 767,926 568 303 1,354 2,029 12,613 2,313 141 179 4,221 6,793 1,180 2,906 1,214 726 2,503 338 3,997 ________ 43,378 811,304 TABLE 13 TRUST FUND BRIDGE FROM AUTHORIZATION BASIS TO CASH BALANCES (In millions of dollars) ____________________________________________________________________________________________________________________________________ Balances, end of year _____________________________________________________ Description 1996 1997 1998 actual estimate estimate ____________________________________________________________________________________________________________________________________ Trust fund unexpended total: Balances available on an authorization basis.. Unfunded contract authority: Aviation trust funds........................... Foreign military sales trust fund.............. Highway trust funds............................ Sub-total, contract authority............... Non-contract balances: Available on an authorization basis............ Unavailable collections: Aviation trust funds........................... Aquatic resources trust funds.................. Education benefits fund........................ Federal disability insurance trust fund........ Federal employee retirement funds.............. Federal hospital insurance trust fund.......... Federal old-age and survivors insurance........ Federal supplementary medical insurance........ Foreign military sales trust fund.............. Harbor maintenance trust fund.................. Hazardous substance superfund.................. Highway trust funds............................ Leaking underground storage tank trust fund.... Military retirement funds...................... Oil spill liability trust funds................ Railroad retirement trust funds................ Unemployment trust funds....................... Vaccine improvement program trust fund......... Veterans life insurance funds.................. Voluntary separation incentive fund............ Other trust funds ............................. Subtotal, unavailable collections............ Balances on a cash basis................... Adjustment............................... Total balances on a cash basis........ 192,596 2,000 19,340 44,088 65,428 127,168 2,516 1,210 1,010 43,294 397,815 106,229 471,564 21,963 --865 3,829 --986 128,836 1,001 13,735 53,317 1,047 --670 82 1,249,969 1,377,137 13,367 1,390,504 198,426 2,730 20,100 47,053 69,883 128,543 2,500 1,211 624 55,492 426,815 96,363 535,675 25,369 --1,112 2,656 --998 136,565 976 14,483 60,373 1,179 30 670 93 1,363,184 1,491,727 14,717 1,506,444 208,893 3,577 20,190 50,705 74,472 134,421 2,791 1,266 583 64,639 456,755 98,676 605,504 26,545 --1,451 3,401 --1,081 143,369 1,212 15,079 66,749 1,254 31 670 144 1,491,200 1,625,621 14,464 1,640,085 TABLE 14 REPORT ON THE EFFECT OF CERTAIN PAYMENTS AND ADJUSTMENTS TO OLD BALANCES ON THE FEDERAL DEFICIT Purpose. Public Law (P.L.) 102-190, section 1004(a), requires the Office of Management and Budget to report to Congress on deficit effects of changes made by the same Act. Public Law 101-510 made the requirements for eliminating old balances in appropriation and fund accounts more stringent. Impact. The impact on the deficit of P.L. 101-510 would be the difference between an estimate of what might have been the outlays under the old procedures and the outlays under the revised procedures. Under the revised procedures put in place by P.L. 101-510, there is now a fixed period after which the old balances are permanently canceled. Available Data. This table shows the obligation adjustments in expired accounts for fiscal years 1994, 1995 and 1996. These represent the maximum potential deficit impact of canceling the obligated balances. P.L. 101-510 Impact. Under P.L. 101-510, the balances are no longer allowed to be merged beginning with balances that expired at the end of fiscal year 1989. The expired balances in each account are being separately identified by expired year and published by the Department of the Treasury. Data on fiscal years 1991, 1992, and 1993 can be found in the 1993 “Annual Report, Appendix, United States Government” compiled by the Financial Management Service of the Department of the Treasury. Aggregate data for the merged balances (those that expired at the end of fiscal year 1988 and prior years) are shown on the line identified as “Prior Years.” TABLE 14 ADJUSTMENTS IN EXPIRED ACCOUNTS (In millions of dollars) ____________________________________________________________________________________________________________________________________ 1994 1995 1996 actual actual actual ____________________________________________________________________________________________________________________________________ Department or other unit Legislative Branch Judicial Branch Executive Office of the President Funds Appropriated to the President Department of Agriculture Department of Commerce Department of Defense--Military 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 Department of Veterans Affairs Department of Defense Civil Agencies Environmental Protection Agency General Services Administration National Aeronautics and Space Administration Office of Personnel Management Small Business Administration Other Independent Agencies TOTAL.................................... -18 6 1 -25 5,765 -18 -2,549 -245 20 -233 -9 -7 -64 -32 -54 -52 -17 -100 -* -49 -10 -17 -1 --_____ -54 2,235 -11 10 ---9 12,894 -13 -2,931 -277 ---348 -6 -13 ---47 -12 12 -100 -88 ---41 -21 -26 ----_____ -74 8,899 -26 -10 -1 -10 7,858 -12 -1,981 -337 ---261 -25 -22 -7 78 ---56 -99 -45 ---15 10 -28 ---3 _____ -60 4,948 TABLE 15 CREDIT REFORM - FINANCING ACCOUNTS WITH UNOBLIGATED BALANCES Under the Federal Credit Reform Act of 1990 (FCRA), new account structures were established for post-1991 direct loan obligations and loan guarantee commitments. All estimated subsidy costs from new direct loan obligations and loan guarantee commitments are recorded in accounts that are called “program” accounts and all cash flows are recorded in separate financing accounts. The net cash flows for these transactions are recorded outside the budget totals as a means of financing the deficit. Hence, these accounts are called “financing” accounts. In other words, only the unreimbursed costs of making or guaranteeing new loans --- the subsidy costs, on a net present value basis, and administrative expenses, on a cash basis --- are counted in the budget totals. The FCRA authorizes financing authority, which permits obligations to be incurred and is parallel to the concept of budget authority This table presents the unobligated balances of financing authority in the credit financing accounts. The unobligated balances in the direct loan financing accounts are needed to repay Treasury for the amounts borrowed in the past to make loans and to provide working capital to pay the costs of foreclosing, managing, and selling collateral due to default. The unobligated balances in the loan guarantee financing accounts are needed to pay interest subsidies, claims to lenders when a borrower of a federally guaranteed loan is delinquent or in default, and to provide working capital to pay the costs of foreclosing, managing, and selling collateral due to default. TABLE 15 CREDIT REFORM - FINANCING ACCOUNTS ____________________________________________________________________________________________________________________________________ Unobligated balances, end of year Description (In millions of dollars) (By percent) ____________________________________________________________________ 1996 1997 1998 1996 1997 1998 DIRECT LOAN UNOBLIGATED BALANCES: Agricultural credit insurance fund direct loan financing ac FHA-Mutual mortgage insurance direct loan financing account Other DIRECT LOAN UNOBLIGATED BALANCES Subtotal............ LOAN GUARANTEE UNOBLIGATED BALANCES: Agricultural credit insurance fund guaranteed loan financin Commodity credit corporation export guarantee financing acc Rural housing insurance fund guaranteed loan financing acco Health professions graduate student loan guaranteed loan fi Federal family education loan program, financing account Maritime guaranteed loan (Title XI) financing account Community development loan guarantees financing account FHA-General and special risk guaranteed loan financing acco FHA-Mutual mortgage insurance guaranteed loan financing acc Guarantees of mortgage-backed securities financing account Business guaranteed loan financing account Veterans Housing Benefit Program Fund Guaranteed Loan Finan Loan guarantees to Israel financing account Urban and environmental credit guaranteed loan financing ac Overseas private investment corporation guaranteed loan fin Export-Import Bank guaranteed loan financing account Other LOAN GUARANTEE UNOBLIGATED BALANCES Subtotal......... 98 689 65 226 9,146 166 --547 907 127 1,376 3,744 341 74 106 2,004 _______ 75 19,691 _______ TOTAL, DIRECT LOAN AND LOAN GUARANTEE BALANCES....... 20,072 113 926 85 250 6,300 288 23 553 1,321 150 1,461 3,170 451 89 191 2,816 _______ 114 18,301 _______ 18,797 113 1,182 103 268 5,371 375 60 466 1,528 150 1,539 3,244 556 99 277 3,741 _______ 142 19,214 _______ 19,894 0.4 3.4 0.3 1.1 45.5 0.8 --2.7 4.5 0.6 6.8 18.6 1.6 0.3 0.5 9.9 _______ 0.3 98.1 _______ 100.0 0.6 4.9 0.4 1.3 33.5 1.5 0.1 2.9 7.0 0.7 7.7 16.8 2.3 0.4 1.0 14.9 _______ 0.6 97.3 _______ 100.0 0.5 5.9 0.5 1.3 26.9 1.8 0.3 2.3 7.6 0.7 7.7 16.3 2.7 0.4 1.3 18.8 _______ 0.7 96.5 _______ 100.0 288 1 _______ 92 381 390 61 _______ 45 496 464 157 _______ 59 680 1.4 * _______ 0.4 1.8 2.0 0.3 _______ 0.2 2.6 2.3 0.7 _______ 0.2 3.4 NOTES