User's Guide

PUBLIC BUDGET DATABASE USER’S GUIDE Budget of the United States Government Fiscal Year 2010 Prepared by: Budget Analysis Branch Office of Management and Budget May 2009 Table of Contents Contents Page 1. Data sources and limitations .......................................................................................................1 a. b. c. d. e. Sources of data .......................................................................................................................1 Fiscal years ............................................................................................................................2 Units of measure ....................................................................................................................2 Limitations .............................................................................................................................2 Further information ................................................................................................................2 2. Data files and file formats...........................................................................................................3 a. Spreadsheet format.................................................................................................................3 b. File names, contents, and sequence .......................................................................................3 c. Relational database considerations ........................................................................................4 3. Categorization of budget data .....................................................................................................4 a. Budget authority and outlay files ...........................................................................................4 b. Receipts files..........................................................................................................................5 4. Description of the fields in the outlay files.................................................................................7 5. Description of the fields in the budget authority files ................................................................8 6. Description of the fields in the receipts files ..............................................................................9 7. Reference tables ..........................................................................................................................9 Table 1. Listing of Agency and Bureau Codes ........................................................................10 Table 2. Listing of Functions and Subfunctions ......................................................................23 Table 3. Source Categories for Receipts..................................................................................26 PUBLIC BUDGET DATABASE USER’S GUIDE Budget of the United States Government for Fiscal Year 2010 This document describes six data files that contain an extract of the OMB budget database. These files can be used to reproduce many of the totals published in the Budget and examine unpublished details below the levels of aggregation published in the Budget. These data, however, have some limitation to their scope and usefulness. The following sections describe the sources and limitations of the data, as well as the content, format, and coding of the data files. 1. Data sources and limitations a. Sources of data Historical data for completed fiscal years are summarized from the financial records of the U.S. Government maintained by the Department of the Treasury. The totals are generally consistent with data published in the Monthly Treasury Statement, by the Financial Management Service of the Department of the Treasury. Differences between the Treasury publications and the Budget arise from a small number of reporting and classification corrections made subsequent to the Treasury publications. In the Analytical Perspectives volume, a chapter titled “Comparison of Actual to Estimated Totals” presents a reconciliation of the Budget and Treasury data for the most recently completed fiscal year. In addition, these historical records are adjusted each year to conform to the agency and account structure of the current budget. For example, data originally reported in the 1966 Budget by the Department of Health, Education, and Welfare, now appear under the Department of Health and Human Services, the Department of Education, or the Social Security Administration, as appropriate. Lastly, the historical database has been updated for changes in the functional classification of accounts and the Budget Enforcement Act (BEA) categories, as well as subsequent corrections of reporting errors by agencies to the Treasury Department. Budget estimates for the current fiscal year (2009) and the budget year (2010) are prepared by agencies, based on the definitions and guidance contained in OMB Circular A-11, “Preparation, Submission and Execution of the Budget.” Budget totals for these years reflect the President’s fiscal policy and economic assumptions, which are extensively described in the Budget documents. The data files provide sufficient detail to produce: (a) outlay totals by agency, subfunction, and Budget Enforcement Act category that are consistent with the totals presented in the 2010 Budget; (b) receipt totals by source, as shown in various published tables in the Budget; and (c) the deficit (on-budget, off-budget, and unified budget basis). 1 b. Fiscal years The data in these files are for fiscal years. Prior to 1977, the fiscal year began on July 1 and ended on June 30. For example, fiscal year 1965 began on July 1, 1964, and ended on June 30, 1965. Beginning with fiscal year 1977, the fiscal year begins on October 1 and ends on September 30. For example, fiscal year 2008 began on October 1, 2007, and ended on September 30, 2008. Fiscal year 1976 ended on June 30, 1976, and fiscal year 1977 began on October 1, 1976. The period July 1, 1976, to September 30, 1976, is called the “transition quarter” or TQ. c. Units of measure Data for budget authority, outlays, offsetting receipts, and governmental receipts are shown in thousands of dollars. d. Limitations These data files do not contain data by object classes, data for program and financing accounts, character class (other than grants to State and local governments), personnel summaries, or credit schedules. Account-level details are based on the proposed Budget only and do not include current services estimates. With few exceptions, these files present account-level details that are consistent with the account structure of the current Budget. For governmental receipts and offsetting receipts, data prior to 1982 are aggregates in sufficient detail to produce the published tables, but are not “true” account-level details. For budget authority, no data are available prior to 1976. For outlays, data for 1962-1981 tend to be account-level details. Exceptions include the Legislative Branch and Department of Defense, which are available only at bureau-level detail in the earlier years. Users of these data files should be careful to review and understand the effects that these limitations may have on their analysis of budget data and trends. For example, computation of compound annual growth rates of various receipt accounts in the Budget could be severely affected by the discontinuities in account-level details prior to 1982. e. Further information Readers who are not already familiar with the Federal Budget should gain a familiarity with the concepts and organization of the budget before proceeding. The following documents may be helpful: 2 Analytical Perspectives, Budget of the United States Government, Fiscal Year 2010. This document contains analyses that are designed to highlight specified program areas or provide other significant presentations of Budget data that place the Budget in perspective. It includes a discussion of the concepts underlying the organization of the Budget and the presentation of Budget data, economic assumptions underlying the Budget estimates, Federal receipts and collections, including user fees and tax expenditures, Federal spending, the Budget Enforcement Act, and other topics. Two particularly useful chapters are “The Budget System and Concepts,” which contains a discussion of budget concepts, and “Federal Programs by Agency and Account,” which contains a listing of all appropriation and fund accounts in the Budget. OMB Circular A-11 provides instructions to agencies in preparing Budget submissions, including details for entry into the Budget database. In addition, there is extensive literature on the Federal Budget that could be usefully consulted. 2. Data files and file formats The account-level data is available in spreadsheet and file import format. a. Spreadsheet format Files are provided in “XLS” and “CSV” formats. Virtually any spreadsheet program can read at least one of these common formats. In “CSV” format, data fields are separated by commas, text fields are contained inside double quote marks, and numerical fields do not have embedded commas. Each record is contained on a single line. This format is commonly used by database software. Separate files for receipts, outlays, and budget authority are available in each of these formats and are described in detail below. b. File names, contents, and sequence In all files, the records are sequenced by agency code, bureau code, account code, subfunction code, BEA category, grant/non-grant, and on-/off-budget field. The files with the account-level data are: outlays.xls outlays.csv receipts.xls receipts.csv Outlays and offsetting receipts, 1962-2014, in spreadsheet format. Outlays and offsetting receipts, 1962-2014, in file import format. Governmental receipts, 1962-2014, in spreadsheet format. Governmental receipts, 1962-2014, in file import format. 3 budauth.xls budauth.csv Budget authority and offsetting receipts, 1976-2014, in spreadsheet format. Budget authority and offsetting receipts, 1976-2014, in file import format. Offsetting receipts are in the budget authority files as well as the outlay files. These amounts are needed to calculate net budget authority and net outlays. c. Relational database considerations If you plan to use these data in a relational database, you should designate the following fields as “primary” to uniquely identify each row of data: agency code, bureau code, account code, subfunction code, BEA category, grant/non-grant, and on-/off-budget field. 3. Categorization of budget data The categorization of budget data differs slightly among receipts, outlays, and budget authority files. a. Budget authority and outlay files Account details are categorized using the following keys: Agency--Agency codes generally correspond to the Cabinet department or independent agency with primary responsibility for the program. There are two major exceptions to this definition: (1) the Legislative Branch and the Judiciary are displayed as agencies, though they are separate branches of Government; and (2) intragovernmental payments of interest to trust funds, payments of employer share of employee retirement contributions, and interest paid to the Outer Continental Shelf escrow account are classified as “undistributed offsetting receipts.” The agency coding used in the data files is consistent with the tables in the Budget documents that present budget authority and outlays by agency. These codes and titles differ from the “Treasury Agency” code, described below. In addition, some allowances are not distributed by agency or by function and are given a special agency code. Bureau--Bureaus are major subdivisions within Cabinet departments that correspond to major organizational areas. Within Cabinet departments, these major organizational areas may be called “bureaus” (e.g., the Bureau of the Census within the Commerce Department or the Bureau of Labor Statistics within the Labor Department), “services” (e.g., the Internal Revenue Service within the Treasury Department or the Economic Research Service within the Agriculture Department); “offices” (e.g., Office of Postsecondary Education in the Education Department) or they may be broad budget categories (e.g., Procurement or Military Personnel in the Defense Department). Table 1 presents a listing of the agency and bureau categories used in the data files. 4 Account--These numbers are assigned by the Treasury Department and are used for budget presentation and financial management. In some instances, groups of small accounts (usually miscellaneous special and trust fund accounts) have been consolidated into single accounts. Subfunction--Accounts are categorized by the subfunctions shown in Table 2. Accounts that include multiple subfunctions are subdivided into subfunction components. Treasury Agency--These codes are defined in the Treasury Financial Manual, Supplement to Volume I, Federal Account Symbols and Titles, which contains the titles corresponding to these codes. Budget Enforcement Act category--The Budget Enforcement Act (the “Act”) made distinctions between mandatory and discretionary accounts for certain provisions of the Act. This distinction is still used for scorekeeping and accounts are categorized accordingly. Initially, accounts were assigned categories based on the agreement shown in the Act’s statement of managers. Since that time, Administration and Congressional scorekeepers maintain the list, assigning new accounts and adjusting existing accounts when there is agreement. Where an account includes mandatory and discretionary activities, separate lines of data, appropriately coded, will be found in the data files. The possible values for this code are: Discretionary--Discretionary spending is controlled through annual appropriations acts. Mandatory--Mandatory spending generally operates under permanent authority. Statutes generally specify what must be paid and who is eligible to receive payments. Governmental receipt accounts are categorized as “governmental receipts” as described below. Net Interest--Interest payments to and from the public and intragovernmental payments of interest, primarily to trust funds, are not included as either mandatory or discretionary spending. Readers wanting more information on this topic may refer to several chapters in the Analytical Perspectives volume. Grant/Non-grant--Grants to state and local governments are separated from non-grant outlays, based on the definitions in OMB Circular A-11 for data section C. b. Receipts files Receipt account data are categorized as follows: Source category--These are major categories of governmental receipts, such as individual income tax receipts or corporation income tax receipts. (See Table 3.) 5 Source subcategory--These present further detail within source categories. (See Table 3.) Account--These are assigned by the Treasury Department and are used for budget presentation as well as financial management. In some instances, groups of small accounts (usually miscellaneous receipt accounts) have been consolidated into single accounts. Treasury Agency--These codes are defined in the Treasury Financial Manual, Supplement to Volume I, Federal Account Symbols and Titles, which contains the titles corresponding to these codes. 6 4. Description of the fields in the outlay files The following table describes the fields of data for the account-level files. For data files in spreadsheet format, the fields are separate spreadsheet columns. For files in file import format, commas, as previously described, separate the fields. Field Field name number 1 Agency code 2 3 Agency name Bureau code Description 3-digit numerical code for Cabinet department or independent agency Agency name from Table 1 (maximum: 89 characters) 2-digit numerical code for the bureau within the Cabinet department or independent agency Bureau name from Table 1 (maximum: 89 characters) 4-digit code (outlays) or 6-digit code (offsetting receipts) Account name (maximum: 160 characters) 2-digit numerical code for the agency, assigned by the Treasury Department 3-digit numerical code for the subfunction Subfunction title (maximum: 72 characters) Budget Enforcement Act category Valid values See Table 1 (below) “Agency and Bureau Codes” (same as above) (same as above) 4 5 6 7 8 9 10 Bureau name Account code Account name Treasury Agency code Subfunction code Subfunction title BEA category (same as above) Any 4- or 6-digit number Any text See Treasury publication cited above See Table 2, “Listing of Functions and Subfunctions” See Table 2, “Listing of Functions and Subfunctions” “Mandatory,” “Discretionary,” or “Net Interest” “Grant” or “Nongrant” “On-budget” or “Off-budget” 11 12 Grant/non-grant split On- and off-budget indicator 1962 value 13 Identifier to indicate if the outlays are grant or non-grant (outlays only) Social Security trust funds and the Postal Service are off-budget, all other accounts are on-budget Actual amounts, in thousands of dollars, for FY 1962 Actual amounts, in thousands of dollars, for each fiscal year Actual amounts, in thousands of dollars, for the “transitional quarter” (see note above) Actual amounts, in thousands of dollars, for each fiscal year Estimated amounts, in thousands of dollars, for FY 2009 through FY 2014 14-27 28 29-60 61-66 1963 – 1976 values TQ value 1977 – 2008 values 2009 – 2014 values Outlays are usually positive values. Offsetting receipts are usually negative values. (same as above) (same as above) (same as above) (same as above) 7 5. Description of the fields in the budget authority files The following table describes the fields of data for the account-level files. For data files in spreadsheet format, the fields are separate spreadsheet columns. For files in file import format, the fields are separated by commas, as described above. Field Field name number 1 Agency code 2 3 4 5 6 7 8 9 10 Agency name Bureau code Bureau name Account code Account name Treasury Agency code Subfunction code Subfunction title BEA category Description 3-digit numerical code for Cabinet department or independent agency Agency name from Table 1 (maximum: 89 characters) 2-digit numerical code for the bureau within the Cabinet department or independent agency Bureau name from Table 1 (maximum: 89 characters) 4-digit code (outlays) or 6-digit code (offsetting receipts) Account name (maximum: 160 characters) 2-digit numerical code for the agency, assigned by the Treasury Department 3-digit numerical code for the subfunction Subfunction title (maximum: 72 characters) Budget Enforcement Act category Valid values See Table 1 (below) “Agency and Bureau Codes” (same as above) (same as above) (same as above) Any 4- or 6- digit number Any text See Treasury publication cited above See Table 2, “Listing of Functions and Subfunctions” See Table 2, “Listing of Functions and Subfunctions” “Mandatory,” “Discretionary,” or “Net Interest” “On-budget” or “Off-budget” Budget authority is usually shown as a positive value. Offsetting receipts are usually negative values. (same as above) (same as above) (same as above) 11 12 On- and offbudget indicator 1976 value Social Security trust funds and the Postal Service are off-budget, all other accounts are on-budget Actual amounts, in thousands of dollars, for FY 1976 13 14-45 46-51 TQ value 1977 – 2008 values 2009 – 2014 values Actual amounts, in thousands of dollars, for the “transitional quarter” (see note above) Actual amounts, in thousands of dollars, for each fiscal year Estimated amounts, in thousands of dollars, for FY 2009 through FY 2014 8 6. Description of the fields in the receipts files The following table describes the fields of data for the account-level files. For data files in spreadsheet format, the fields are separate spreadsheet columns. For files in file import format, the fields are separated by commas, as described above. Field Field name number 1 Source category code 2 Source category name 3 Source subcategory 4 Source subcategory name 5 Agency code 6 7 8 9 10 11 12 13 14 - 27 28 29-60 61-66 Agency name Bureau code Bureau name Account code Account name Treasury Agency code On- and offbudget indicator 1962 value 1963 - 1976 values TQ value 1977 - 2008 values 2009 - 2014 values Description 3-digit numerical code for source category Title for receipts category (maximum: 41 characters) 2-digit numerical code for the source subcategory Title for receipts subcategory (maximum: 35 characters) 3-digit numerical code for Cabinet department or independent agency Agency name from Table 1 (maximum: 89 characters) 2-digit numerical code for the bureau within the Cabinet department or independent agency Bureau name from Table 1 (maximum: 89 characters) 6-digit numerical code for the account Account name (maximum: 114 characters) 2-digit numerical code for the agency, assigned by the Treasury Department Social Security trust funds and the Postal Service are off-budget, all other accounts are on-budget Actual amounts, in thousands of dollars, for FY 1962 Actual amounts, in thousands of dollars, for FY 1963 through FY 1976 Actual amounts, in thousands of dollars, for the “transitional quarter” (see note above) Actual amounts, in thousands of dollars, for each fiscal year Estimated amounts, in thousands of dollars, for FY 2009 through FY 2014 Valid values See Table 3 (below) “Source Categories for Receipts” (same as above) (same as above) (same as above) See Table 1 (below) “Agency and Bureau Codes” (same as above) (same as above) (same as above) Any 6-digit number Any text See Treasury publication cited above “On-budget” or “Off-budget” Receipts are usually shown as positive values (same as above) (same as above) (same as above) (same as above) 7. Reference tables The following tables present: (a) agency and bureau codes and titles used in the data files; (b) function and subfunction codes and titles; and (c) receipt source category and subcategory titles. 9 Table 1. Listing of Agency and Bureau Codes Used in the Public Budget Database Agency 001 001 001 001 001 001 001 001 001 001 001 001 001 001 001 Bureau 05 10 11 12 13 14 15 18 25 30 35 40 45 60 Title Legislative Branch Senate House of Representatives Joint Items Office of Compliance Capitol Police Congressional Budget Office Architect of the Capitol Botanic Garden Library of Congress Government Printing Office Government Accountability Office United States Tax Court Legislative Branch Boards and Commissions John C. Stennis Center for Public Service Training and Development Judicial Branch Supreme Court of the United States United States Court of Appeals for the Federal Circuit Court of Customs and Patent Appeals United States Court of International Trade Court of Claims Courts of Appeals, District Courts, and other Judicial Services Administrative Office of the United States Courts Federal Judicial Center Bicentennial Expenses, The Judiciary Judicial Retirement Funds National Commission on Judicial Discipline and Removal United States Sentencing Commission Violent Crime Reduction Programs Department of Agriculture Office of the Secretary Executive Operations Departmental Administration Office of Communications Office of Civil Rights Office of the Inspector General Office of the General Counsel Economic Research Service National Agricultural Statistics Service Agricultural Research Service 002 002 002 002 002 002 002 002 002 002 002 002 002 002 005 005 005 005 005 005 005 005 005 005 005 05 07 10 15 20 25 26 30 34 35 37 39 42 03 04 05 06 07 08 10 13 15 18 10 Table 1. Listing of Agency and Bureau Codes Used in the Public Budget Database – continued Agency 005 005 005 005 005 005 005 005 005 005 005 005 005 005 005 005 006 006 006 006 006 006 006 006 006 006 006 006 006 006 006 006 Bureau 20 32 35 37 45 47 49 53 55 60 63 65 68 84 96 Title Department of Agriculture – continued National Institute of Food and Agriculture Animal and Plant Health Inspection Service Food Safety and Inspection Service Grain Inspection, Packers and Stockyards Administration Agricultural Marketing Service Risk Management Agency Farm Service Agency Natural Resources Conservation Service Rural Development Rural Utilities Service Rural Housing Service Rural Business - Cooperative Service Foreign Agricultural Service Food and Nutrition Service Forest Service Department of Commerce Departmental Management Economic Development Administration Bureau of the Census Economic and Statistical Analysis Regional Development Program International Trade Administration Bureau of Industry and Security Minority Business Development Agency United States Travel and Tourism Administration National Oceanic and Atmospheric Administration U.S. Patent and Trademark Office Technology Administration National Technical Information Service National Institute of Standards and Technology National Telecommunications and Information Administration Department of Defense–Military Military Personnel Operation and Maintenance International Reconstruction and Other Assistance Procurement Research, Development, Test, and Evaluation Military Construction Family Housing 05 06 07 08 15 25 30 40 44 48 51 53 54 55 60 007 007 007 007 007 007 007 007 05 10 12 15 20 25 30 11 Table 1. Listing of Agency and Bureau Codes Used in the Public Budget Database – continued Agency 007 007 007 007 007 009 009 009 009 009 009 009 009 009 009 009 009 009 009 009 010 010 010 010 010 010 010 010 010 010 010 010 010 010 010 010 010 010 010 Bureau 37 40 45 55 Title Department of Defense–Military – continued Special Foreign Currency Program Revolving and Management Funds Allowances Trust Funds Department of Health and Human Services Food and Drug Administration Health Resources and Services Administration Indian Health Services Centers for Disease Control and Prevention National Institutes of Health Substance Abuse and Mental Health Services Administration Agency for Healthcare Research and Quality Health Resources Administration Centers for Medicare and Medicaid Services Administration for Children and Families Administration on Aging Departmental Management Program Support Center Office of the Inspector General Department of the Interior Bureau of Land Management Minerals Management Service Office of Surface Mining Reclamation and Enforcement Bureau of Reclamation Central Utah Project United States Geological Survey Bureau of Mines United States Fish and Wildlife Service National Park Service Bureau of Indian Affairs and Bureau of Indian Education Insular Affairs Departmental Offices Insular Affairs Office of the Solicitor Office of Inspector General Office of the Special Trustee for American Indians National Indian Gaming Commission Department-Wide Programs 10 15 17 20 25 30 33 35 38 70 75 90 91 92 04 06 08 10 11 12 14 18 24 76 82 84 85 86 88 90 92 95 12 Table 1. Listing of Agency and Bureau Codes Used in the Public Budget Database – continued Agency 011 011 011 011 011 011 011 011 011 011 011 011 011 012 012 012 012 012 012 012 012 012 012 014 014 014 014 014 015 015 015 015 015 015 015 015 015 015 015 015 Bureau 03 04 05 06 07 08 10 12 14 20 21 30 Title Department of Justice General Administration United States Parole Commission Legal Activities and U.S. Marshals Radiation Exposure Compensation Interagency Law Enforcement National Security Division Federal Bureau of Investigation Drug Enforcement Administration Bureau of Alcohol, Tobacco, Firearms, and Explosives Federal Prison System Office of Justice Programs Violent Crime Reduction Trust Fund Department of Labor Employment and Training Administration Office of the American Workplace Employee Benefits Security Administration Pension Benefit Guaranty Corporation Employment Standards Administration Occupational Safety and Health Administration Mine Safety and Health Administration Bureau of Labor Statistics Departmental Management Department of State Administration of Foreign Affairs International Organizations and Conferences International Commissions Other Department of the Treasury Financial Crimes Enforcement Network Departmental Offices Office of Revenue Sharing Interagency Law Enforcement Financial Management Service Federal Financing Bank Alcohol and Tobacco Tax and Trade Bureau Bureau of Engraving and Printing United States Mint Bureau of the Public Debt Internal Revenue Service 05 10 11 12 15 18 19 20 25 05 10 15 25 04 05 07 09 10 11 13 20 25 35 45 13 Table 1. Listing of Agency and Bureau Codes Used in the Public Budget Database – continued Agency 015 015 015 015 Bureau 57 58 60 Title Department of the Treasury – continued Comptroller of the Currency Office of Thrift Supervision Interest on the Public Debt Social Security Administration Social Security Administration Social Security Administration Department of Education Office of Elementary and Secondary Education Office of Innovation and Improvement Office of Safe and Drug-Free Schools Office of English Language Acquisition Office of Special Education and Rehabilitative Services Office of Vocational and Adult Education Office of Postsecondary Education Office of Federal Student Aid Institute of Education Sciences Departmental Management Hurricane Education Recovery Department of Energy National Nuclear Security Administration Environmental and Other Defense Activities Energy Programs Power Marketing Administration Departmental Administration Environmental Protection Agency Department of Transportation Office of the Secretary Federal Aviation Administration Federal Highway Administration Federal Motor Carrier Safety Administration National Highway Traffic Safety Administration Federal Railroad Administration Federal Transit Administration Saint Lawrence Seaway Development Corporation Pipeline and Hazardous Materials Safety Administration Research and Innovative Technology Administration Office of Inspector General 016 017 018 018 018 018 018 018 018 018 018 018 018 018 019 019 019 019 019 019 020 021 021 021 021 021 021 021 021 021 021 021 021 00 00 10 12 14 15 20 30 40 45 50 80 85 05 10 20 50 60 00 04 12 15 17 18 27 36 40 50 53 56 14 Table 1. Listing of Agency and Bureau Codes Used in the Public Budget Database – continued Agency 021 021 021 021 023 023 023 023 024 024 024 024 024 024 024 024 024 024 024 024 024 024 024 024 024 025 025 025 025 025 025 025 025 025 026 027 028 Bureau 61 65 70 Title Department of Transportation – continued Surface Transportation Board Bureau of Transportation Statistics Maritime Administration General Services Administration Real Property Activities Supply and Technology Activities General Activities Department of Homeland Security Departmental Management and Operations Office of the Inspector General Citizenship and Immigration Services United States Secret Service Office of the Under Secretary for Border and Transportation Security Transportation Security Administration Federal Law Enforcement Training Center Security, Enforcement, and Investigations Immigration and Customs Enforcement Customs and Border Protection United States Coast Guard National Protection and Programs Directorate Federal Emergency Management Agency Science and Technology Domestic Nuclear Detection Office Information Analysis and Infrastructure Protection Department of Housing and Urban Development Public and Indian Housing Programs Community Planning and Development Housing Programs Government National Mortgage Association Policy Development and Research Fair Housing and Equal Opportunity Office of Lead Hazard Control and Healthy Homes Management and Administration National Aeronautics and Space Administration Office of Personnel Management Small Business Administration 05 10 30 10 20 30 40 43 45 49 50 55 58 60 65 70 80 85 90 03 06 09 12 28 29 32 35 00 00 00 15 Table 1. Listing of Agency and Bureau Codes Used in the Public Budget Database – continued Agency 029 029 029 029 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 Bureau 15 25 40 Title Department of Veterans Affairs Veterans Health Administration Benefits Programs Departmental Administration Executive Office of the President The White House Executive Residence at the White House Special Assistance to the President and the Official Residence of the Vice President Council of Economic Advisers Council on Environmental Quality and Office of Environmental Quality Council on International Economic Policy Council on Wage and Price Stability Office of Policy Development National Security Council National Space Council National Critical Materials Council Office of Administration Armstrong Resolution Office of National Service Office of Management and Budget Office of National Drug Control Policy Office of Science and Technology Policy Office of the United States Trade Representative Office of Telecommunications Policy The Points of Light Foundation White House Conference for a Drug Free America Office of Drug Abuse Policy Unanticipated Needs Expenses of Management Improvement Presidential Transition Other Independent Agencies Federal Drug Control Programs International Assistance Programs Millennium Challenge Corporation International Security Assistance Multilateral Assistance Agency for International Development Overseas Private Investment Corporation 05 10 15 20 25 26 27 30 35 40 45 50 51 53 55 60 65 70 75 80 85 91 95 97 98 154 00 184 184 184 184 184 03 05 10 15 20 16 Table 1. Listing of Agency and Bureau Codes Used in the Public Budget Database – continued Agency 184 184 184 184 184 184 184 184 184 184 Bureau 25 35 40 50 60 70 75 77 80 95 Title International Assistance Programs – continued Trade and Development Agency Peace Corps Inter-American Foundation African Development Foundation International Monetary Programs Military Sales Program Special Assistance Initiatives Special Assistance for Israel International Commodity Agreements Foreign Assistance Program Allowances Other Defense Civil Programs Military Retirement Retiree Health Care Educational Benefits American Battle Monuments Commission Armed Forces Retirement Home Cemeterial Expenses Forest and Wildlife Conservation, Military Reservations The Mildred and Claude Pepper Foundation Selective Service System Corps of Engineers-Civil Works ACTION Administrative Conference of the United States Advisory Commission on Conferences in Ocean Shipping Advisory Commission on Intergovernmental Relations Advisory Committee on Federal Pay Advisory Council on Historic Preservation American Revolution Bicentennial Administration Appalachian Regional Commission Architectural and Transportation Barriers Compliance Board Aviation Safety Commission Barry Goldwater Scholarship and Excellence in Education Foundation Central Intelligence Agency Christopher Columbus Quincentennary Jubilee Commission Citizens’ Commission on Public Service and Compensation Commission for the Preservation of America’s Heritage Abroad Commission for the Study of International Migration and Cooperative Economic Development 200 200 200 200 200 200 200 200 200 202 301 302 303 304 305 306 308 309 310 312 313 316 318 319 321 322 05 07 10 15 20 25 30 35 45 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 17 Table 1. Listing of Agency and Bureau Codes Used in the Public Budget Database – continued Agency 323 324 326 327 330 331 333 335 336 338 339 340 341 343 344 345 346 347 348 349 349 349 349 349 350 351 353 354 356 357 357 357 357 357 360 362 365 366 Bureau 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Title Commission of Fine Arts Commission on Agricultural Workers Commission on Civil Rights Commission on Education of the Deaf Commission on Government Procurement Commission on National and Community Service Commission on the Bicentennial of the U.S. Constitution Comm on Review of National Policy Toward Gambling Commission on the Ukraine Famine Committee for Purchase from People who are Blind or Severely Disabled, activities Commodity Futures Trading Commission Community Development Credit Unions Revolving Fund Community Services Administration Consumer Product Safety Commission Corporation for Public Broadcasting United States Court of Appeals for Veterans Claims Defense Manpower Commission Defense Nuclear Facilities Safety Board Delaware River Basin Commission District of Columbia District of Columbia Courts District of Columbia Corrections District of Columbia General and Special Payments District of Columbia Financing Equal Employment Opportunity Commission Export-Import Bank of the United States Farm Credit System Assistance Board Farm Credit System Financial Assistance Corporation Federal Communications Commission Federal Deposit Insurance Corporation, activities Bank Insurance Deposit Insurance FSLIC Resolution FDIC–Office of Inspector General Federal Election Commission Federal Financial Institutions Examination Council Federal Labor Relations Authority Federal Maritime Commission 10 20 30 40 00 00 00 00 00 10 20 30 40 00 00 00 00 18 Table 1. Listing of Agency and Bureau Codes Used in the Public Budget Database – continued Agency 367 368 369 370 371 372 373 376 377 378 379 380 381 382 384 385 386 387 388 389 390 391 392 393 394 395 396 397 400 401 402 403 404 405 406 408 409 410 411 413 Bureau 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Title Federal Mediation and Conciliation Service Federal Mine Safety and Health Review Commission Federal Retirement Thrift Investment Board Federal Trade Commission Franklin Delano Roosevelt Memorial Commission Harry S Truman Scholarship Foundation Institute of American Indian and Alaska Native Culture and Arts Development United States Interagency Council on Homelessness International Cultural and Trade Center Commission International Trade Commission Interstate Commerce Commission Interstate Commission on the Potomac River Basin James Madison Memorial Fellowship Foundation Japan-United States Friendship Commission Joint Federal-State Land Use Planning Commission Legal Services Corporation Lowell Historical Canyon District Commission Marine Mammal Commission Martin Luther King, Jr. Federal Holiday Commission Merit Systems Protection Board Motor Carrier Ratemaking Study Commission National Afro-American History and Culture Commission National Alcohol Fuels Commission National Archives and Records Administration National Capital Planning Commission National Commission on American Indian, Alaska Native, and Native Hawaiian Housing Nat. Comm. for the Review of Federal and State Laws National Commission on Agricultural Finance National Commission on Libraries and Information Science National Commission on Migrant Education National Commission on Responsibilities for Financing Postsecondary Education National Commission on Severely Distressed Public Housing National Commission on Social Security National Commission on Student Financial Assist. National Commission on Supplies and Shortages Nat Comm on the International Year of the Child Nat Comm on the Observance of Inter Year of Women National Commission on Water Quality National Commission to Prevent Infant Mortality National Council on Disability 19 Table 1. Listing of Agency and Bureau Codes Used in the Public Budget Database – continued Agency 414 415 416 417 418 419 420 421 422 423 424 426 428 429 430 431 432 434 435 436 437 438 440 441 442 443 445 446 447 448 449 450 452 453 454 455 456 458 459 460 462 463 464 Bureau 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Title National Council on Public Works Improvement National Credit Union Administration National Economic Commission, Salaries & Expenses National Endowment for the Arts National Endowment for the Humanities National Institute of Building Sciences National Labor Relations Board National Mediation Board National Science Foundation National Transportation Policy Study Commission National Transportation Safety Board Native Hawaiians Study Commission Neighborhood Reinvestment Corporation Nuclear Regulatory Commission Nuclear Safety Oversight Committee Nuclear Waste Technical Review Board Occupational Safety and Health Review Commission Office of Government Ethics Office of Navajo and Hopi Indian Relocation Office of Special Counsel Office of the Nuclear Waste Negotiator Panama Canal Commission Postal Service Pres. Comm. for Study of Ethical Problems in Medicine President’s Commission on Catastrophic Nuclear Accidents President’s Commission on Pension Policy Privacy Protection Study Commission Railroad Retirement Board Renegotiation Board Resolution Trust Corporation Securities and Exchange Commission Select Commission on Immigration & Refugee Policy Smithsonian Institution State Justice Institute Susquehanna River Basin Commission Tennessee Valley Authority United States Holocaust Memorial Museum United States Institute of Peace United States Metric Board United States Railway Association United States Synthetic Fuels Corporation Washington Metropolitan Area Transit Authority Water Resources Council 20 Table 1. Listing of Agency and Bureau Codes Used in the Public Budget Database – continued Agency 465 466 467 468 469 470 474 475 476 482 483 484 485 486 487 491 492 493 499 500 505 506 510 511 512 513 514 515 516 517 518 519 521 525 526 527 528 530 531 Bureau 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Title Christopher Columbus Fellowship Foundation Community Investment Program Intelligence Community Management Account Affordable Housing and Bank Enterprise (FDIC) Joint Federal-State Commission on Policies and Programs Affecting Alaska Natives National Advisory Council on the Public Service Institute of Museum and Library Services Thomas Jefferson Commemoration Commission United Mine Workers of America Benefit Funds National Commission on Cost of Higher Education National Commission on Financial Institutions Reform, Recovery, and Enforcement National Commission on Independent Higher Education Corporation for National and Community Service United States Enrichment Corporation Fund Morris K. Udall Scholarship and Excellence in National Environmental Policy Foundation JFK Assassination Records Review Board National Education Goals Panel National Education Standards and Improvement Council Ounce of Prevention Council National Bankruptcy Review Commission Other Commissions and Boards River Basin Commissions Chemical Safety and Hazard Investigation Board Court Services and Offender Supervision Agency for the District of Columbia Presidio Trust Denali Commission Broadcasting Board of Governors Commission on Ocean Policy Oklahoma City National Memorial Trust Delta Regional Authority National Veterans Business Development Corporation Vietnam Education Foundation United States-Canada Alaska Rail Commission Election Assistance Commission Public Company Accounting Oversight Board Standard Setting Body Telecommunications Development Fund Affordable Housing Program Electric Reliability Organization 21 Table 1. Listing of Agency and Bureau Codes Used in the Public Budget Database – continued Agency 534 535 537 538 539 540 541 900 902 Bureau 00 00 00 00 00 00 00 05 00 Title Office of the Federal Coordinator for Alaska Natural Gas Transportation Projects Privacy and Civil Liberties Oversight Board Federal Housing Finance Agency National Infrastructure Bank Recovery Act Accountability and Transparency Board Automatic Workplace Pensions Discrimination Claims Settlement Allowances Undistributed Offsetting Receipts 22 Table 2. Listing of Functions and Subfunctions Function and Subfunction Function and Subfunction Title Code 050 National Defense 051 Department of Defense-Military 053 Atomic energy defense activities 054 Defense-related activities 150 151 152 153 154 155 250 251 252 270 271 272 274 276 300 301 302 303 304 306 350 351 352 370 371 372 373 376 International Affairs International development and humanitarian assistance International security assistance Conduct of foreign affairs Foreign information and exchange activities International financial programs General Science, Space, and Technology General science and basic research Space flight, research, and supporting activities Energy Energy supply Energy conservation Emergency energy preparedness Energy information, policy, and regulation Natural Resources and Environment Water resources Conservation and land management Recreational resources Pollution control and abatement Other natural resources Agriculture Farm income stabilization Agricultural research and services Commerce and Housing Credit Mortgage credit Postal service Deposit insurance Other advancement of commerce 23 Table 2. Listing of Functions and Subfunctions – continued Function and Subfunction Function and Subfunction Title Code 400 Transportation 401 Ground transportation 402 Air transportation 403 Water transportation 407 Other transportation 450 451 452 453 500 501 502 503 504 505 506 550 551 552 554 570 571 600 601 602 603 604 605 609 650 651 Community and Regional Development Community development Area and regional development Disaster relief and insurance Education, Training, Employment, and Social Services Elementary, secondary, and vocational education Higher education Research and general education aids Training and employment Other labor services Social services Health Health care services Health research and training Consumer and occupational health and safety Medicare Medicare Income Security General retirement and disability insurance (excluding social security) Federal employee retirement and disability Unemployment compensation Housing assistance Food and nutrition assistance Other income security Social Security Social security 24 Table 2. Listing of Functions and Subfunctions – continued Function and Subfunction Function and Subfunction Title Code 700 Veterans Benefits and Services 701 Income security for veterans 702 Veterans education, training, and rehabilitation 703 Hospital and medical care for veterans 704 Veterans housing 705 Other veterans benefits and services 750 751 752 753 754 800 801 802 803 804 805 806 808 809 900 901 902 903 908 909 920 922 925 950 951 952 953 954 959 Administration of Justice Federal law enforcement activities Federal litigative and judicial activities Federal correctional activities Criminal justice assistance General Government Legislative functions Executive direction and management Central fiscal operations General property and records management Central personnel management General purpose fiscal assistance Other general government Deductions for offsetting receipts Net Interest Interest on Treasury debt securities (gross) Interest received by on-budget trust funds Interest received by off-budget trust funds Other interest Other investment and income Allowances Reduction of Energy Consumption Future Disaster Costs Undistributed Offsetting Receipts Employer share, employee retirement (on-budget) Employer share, employee retirement (off-budget) Rents and royalties on the Outer Continental Shelf Sale of major assets Other undistributed offsetting receipts 25 Table 3. Source Categories for Receipts Source Category Code 931 Source Subcategory Code 00 932 00 05 933 05 10 15 934 00 05 10 935 00 936 00 937 00 938 00 Category and Subcategory Title Individual Income Taxes Individual Income Taxes Corporation Income Taxes Corporation Income Taxes Corporation Income Taxes Social Insurance Taxes and Contributions Employment Taxes and Contributions Unemployment Insurance Other Retirement Contributions Excise Taxes Excise Taxes Federal Fund Excise Taxes Trust Fund Excise Taxes Estate and Gift Taxes Estate and Gift Taxes Customs Duties Custom Duties and Fees Misc. Governmental Receipts Misc. Governmental Receipts Misc Adjustments to Revenues Miscellaneous Adjustments to Revenues 26