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Where the data are available in the accounting system, cost-type budgets are presented, as in the preceding example. Figures opposite the activity entries are the value of goods and services consumed in carrying out the program, in the case of operating costs; they are the value of assets acquired, in the case of capital outlays.
The relation of costs to obligations is summarized in an entry "Change in selected resources." For appropriation accounts, this entry is supported by a footnote identifying the amounts of the resources involved. For revolving funds, the items are identified on the statement of financial condition and the appended tabulation.
Obligations refer to orders placed, contracts awarded, loan agreements made, and services received during the year, regardless of the time of payment. Total obligations are always shown; activities are reflected on an obligation basis where cost data are not available.
Where programs are financed at a "preobligation” stage (such as the "program plan" for certain Defense items, and "commitments" for some loan programs) an extra three columns provide details on that basis.
NARRATIVE STATEMENT OF PROGRAM AND PERFORMANCE
The work planned and services proposed to be carried out are described briefly in a narrative statement for each appropriation or fund. Where practicable the narrative statement indicates the expected accomplishment in relation to the financial estimates, and gives some measures of program and performance.
SCHEDULE OF OBJECT CLASSIFICATION AND PERSON SUMMARY
There is shown for each account a classification obligations, costs, or accrued expenditures according uniform list of objects, as follows:
The object classes reflect the nature of the things services purchased, regardless of the purpose or the nat of the program for which they are used.
The complete list of object classes is as follows:
Total number of permanent positions..
1964 1965 estimate estimate
30 ACQUISITION OF CAPI
Lands and structures
GRANTS AND FIXED CHARGES
43 Interest and dividends 44 Refunds
Grants, subsidies, and tributions
Insurance claims and ind nities
A personnel summary is appended to the object clas fication schedule, as illustrated:
Permanent positions are those of a full-time natu which are of indefinite duration. Some are filled b persons with temporary appointments. Other position include those of a temporary nature (a year or less), par time jobs (less than a full workweek), and intermitter employment (occasional employees).
Average grades and salaries are computed arithmeticall Thus the average salary sometimes falls outside the salar range of the average grade.
The statement includes an analysis of the retained earnings or the cumulative deficit. This analysis shows any additions to earnings, other than net income for the year, any charges made against retained earnings, and the balance of profits kept in the enterprise as of the end of the year (whether as cash, inventories, or other assets).
Many budget authorizations are available for obligation for only 1 year, but some are available for longer periods of time or without time limit. In the case of those which are for a specific period of time, unobligated balances are written off at the end of that time, but obligated balances are carried forward to pay outstanding obligations.
In the case of salaries and wages, travel, and like items, the lag between obligations and expenditures is usually
Unpaid undelivered orders 1 Unobligated balance... Invested capital and earnings..
TABLE ON UNEXPENDED BALANCES
End of year. Retained earnings..
1,232 1.229 1,090 Total Government equity... 1.234 1.363 1.230 1,091
1964 1965 estimate estimate
The balance sheet excludes balances of appropriations and borrowing authorizations which have not yet been paid into the revolving fund. The section on equity of the Government is divided into three subsections as appropriate: (a) interest-bearing capital, (b) non-interestbearing capital, and (c) retained earnings.
Because the balance sheet is on an accrual basis, it does not reflect the obligations incurred which have not yet matured into liabilities, nor does it reflect unfilled customer orders received and available as a basis for obligation in the case of intragovernmental revolving funds. Therefore, there is normally appended to the balance sheet an "Analysis of Government Equity" which shows obligations other than liabilities, the unobligated balance, unfilled customers' orders on hand (where relevant), and invested capital and earnings, as in the following example:
Analysis of Government Equity (in thousands of dollars)
Total Government equity...
1,234 1.The changes in these items are reflected on the program and financing schedule.
no more than a few weeks or a few months. In the case of construction, major procurement, certain research contracts and similar items, the lag between obligations and expenditures may be 1 or 2 years or even longer.
The unobligated balance for each account represents the difference between the unexpended balance and the net obligations outstanding. Net obligations outstanding represent the unpaid obligations (both those which have accrued into liabilities and those which are undelivered or unperformed) less the accounts receivable and intragovernmental orders for services or material which have been accepted but have not yet become receivables.
the the the ts).
General and special funds:
COMPENSATION OF THE VICE PRESIDENT AND SENATORS, MILEAGE
COMPENSATION OF THE VICE PRESIDENT AND SENATORS
For compensation of the Vice President and Senators of the United States, $2,471,140. (Legislative Branch Appropriation Act, 1964.)
MILEAGE OF PRESIDENT OF THE SENATE AND OF SENATORS
For mileage of the President of the Senate and of Senators, $58,370. (Legislative Branch Appropriation Act, 1964.)
EXPENSE ALLOWANCES OF THE VICE PRESIDENT, AND MAJORITY AND
For expense allowance of the Vice President, $10,000; Majority Leader of the Senate, $2,000; and Minority Leader of the Senate, $2,000; in all, $14,000. (Legislative Branch Appropriation Act, 1964.)
SALARIES, OFFICERS AND Employees
For compensation of officers, employees, clerks to Senators, and others as authorized by law, including agency contributions and longevity compensation as authorized, which shall be paid from this appropriation without regard to the below limitations, as follows:
OFFICE OF THE VICE PRESIDENT
For clerical assistance to the Vice President, at rates of compensation to be fixed by him in basic multiples of $5 per month, $136,710. (Legislative Branch Appropriation Act, 1964.)
OFFICE OF THE SECRETARY
For office of the Secretary, [$897,885] $917,595, including $128,000 required for the purposes specified and authorized by section 74b of title 2, United States Code: [Provided, That effective July 1, 1963, the basic compensation of the printing clerk shall be $5,700 in lieu of $5,400.] Provided, That effective July 1, 1964, the Secretary may employ an assistant at $2,460 basic per annum, an assistant messenger at $1,980 basic per annum, an assistant messenger at $1,740 basic per annum, and an assistant messenger at $1,500 basic per annum, in lieu of the positions authorized by Senate Resolution 419, agreed to January 28, 1931, Senate Resolution 872, agreed to December 18, 1930, Senate Resolution 340, agreed to December 3, 1930, and Senate Resolution 204, agreed to June 16, 1938, which Resolutions are hereby repealed. (Legislative Branch Appropriation Act, 1964.)
For professional and clerical assistance to standing committees and the Select Committee on Small Business, $2,731,965. (Legisla tive Branch Appropriation Act, 1964.)
For clerical assistance to the Conference of the Majority, at uites of compensation to be fixed by the chairman of said committee, $82,740.
ADMINISTRATIVE AND CLERICAL ASSISTANTS TO SENATORS For administrative and clerical assistants and messenger se for Senators, $13,609,650. (Legislative Branch Appropriation 1964.)
For clerical assistance to the Conference of the Minority, at rates of compensation to be fixed by the chairman of said committee, $82,740. (Legislative Branch Appropriation Act, 1964.)
OFFICE OF SERGEANT AT ARMS AND DOORKEEPER
For office of Sergeant at Arms and Doorkeeper, [$2,704, Provided, That effective July 1, 1963, the Sergeant at Arms employ two additional assistant chief telephone operators at $2 basic per annum each in lieu of two telephone operators at $1 each, one additional messenger acting as assistant doorkeepe $2,580 basic per annum in lieu of one messenger at $2,100, the b per annum compensation of the administrative officer shall $5,280 in lieu of $4,140, and the title of positions shall be char as follows: wagonmaster to truck driver, assistant wagonmaste assistant truck driver, two female attendants ladies' retiring r to two attendants, laborer in charge of private passage to ski laborer.] $2,751,915: Provided, That effective July 1, 1964, Sergeant at Arms may employ a messenger at $1,800 basic per ann two messengers at $1,740 basic per annum each, two laborers at $1, basic per annum each, and eight special employees at $1,000 basic annum each, in lieu of the positions authorized by Senate Resolu 428, agreed to February 17, 1931, Senate Resolution 62, agreed to cember 15, 1931, Senate Resolution 83, agreed to December 17, 19 Senate Resolution 453, agreed to February 26, 1931, Senate Resolu 44, agreed to April 11, 1933, and Senate Resolution 212, agreed February 15, 1954, which Resolutions are hereby repealed. (Legi tive Branch Appropriation Act, 1964.)
Chaplain of the Senate, $9,430. (Legislative Branch Appropria- lative Branch Appropriation Act, 1964.) tion Act, 1964.)
OFFICIAL REPORTERS OF DEBATES
For office of the Official Reporters of Debates, $231,555. (Legi
OFFICE OF THE LEGISLATIVE COUNSEL OF THE SENATE
For salaries and expenses of the Office of the Legislative Couns of the Senate, $247,260[: Provided, That effective July 1, 196 one additional employee in the Office of the Legislative Counsel the Senate may be designated as Senior Counsel, and the compens tion of the additional employee so designated shall be equal to th gross per annum rate presently authorized for other employees s designated]. (Legislative Branch Appropriation Act, 1964.)
CONTINGENT EXPENSES OF THE SENATE
SENATE POLICY COMMITTEES
For salaries and expenses of the Majority Policy Committee an the Minority Policy Committee, $175,585 for each such committee in all, $351,170. (Legislative Branch Appropriation Act, 1964.)
AUTOMOBILES AND MAINTENANCE
For purchase, exchange, driving, maintenance, and operation o four automobiles, one for the Vice President, one for the President Pro Tempore, one for the Majority Leader, and one for the Minority Leader, [$37,840.1 $39,840. (Legislative Branch Appropriation Act 1964.)
General and special funds-Continued
CONTINGENT EXPENSES OF THE SENATE-Continued
For service and materials in cleaning and repairing furniture, and for the purchase of furniture, $31,190: Provided, That the furniture purchased is not available from other agencies of the Government. (Legislative Branch Appropriation Act, 1964.)
INQUIRIES AND INVESTIGATIONS
For expenses of inquiries and investigations ordered by the Senate or conducted pursuant to section 134(a) of Public Law 601, Seventy-ninth Congress, including $380,000 for the Committee on Appropriations, to be available also for the purposes mentioned in Senate Resolution Numbered 193, agreed to October 14, 1943, $4,025,760. (Legislative Branch Appropriation Act, 1964.)
For the employment of personnel for folding speeches and pamphlets at a gross rate of not exceeding $2.03 per hour per person, $36,700. (Legislative Branch Appropriation Act, 1964.)
For maintaining, exchanging, and equipping motor vehicles for carrying the mails and for official use of the offices of the Secretary and Sergeant at Arms, $16,560. (Legislative Branch Appropriation Act, 1964.)
For miscellaneous items, exclusive of labor, [$2,458,860,1 $2,564,560, including $90,000 for payment to the Architect of the Capitol in accordance with section 4 of Public Law 87-82, approved July 6, 1961. (Legislative Branch Appropriation Act, 1964.)
For postage stamps for the Offices of the Secretaries for the Majority and Minority, $140; and for airmail and special-delivery stamps for Office of the Secretary, $160; Office of the Sergeant at Arms, $125; Senators and the President of the Senate, as authorized by law, $61,610, and the maximum allowance per capita of $550 is increased to $610 for the fiscal year 1964 and thereafter; for maintenance of a supply of stamps in the Senate Post Office, $1,500]; in all, [$63,535.] $62,035. (Legislative Branch Appropriation Act, 1964.)
STATIONERY (REVOLVING Fund)
For stationery for Senators and the President of the Senate, $181,800; and for stationery for committees and officers of the Senate, $13,200; in all, $195,000, to remain available until expended. (Legislative Branch Appropriation Act, 1964.)
For an amount for communications which may be expended interchangeably for payment, in accordance with such limitations and restrictions as may be prescribed by the Committee on Rules and Administration, of charges on official telegrams and longdistance telephone calls made by or on behalf of Senators or the President of the Senate, such telephone calls to be in addition to those authorized by the provisions of the Legislative Branch Appropriation Act, 1947 (60 Stat. 392; 2 U.S.C. 46c, 46d, 46e), amended, and the First Deficiency Appropriation Act, 1949 (63 Stat. 77; 2 U.S.C. 46d-1), $15,150. (Legislative Branch Appropriation Act, 1964.)
Joint Committee on Reduction of Nonessential Fed Expenditures
For an amount to enable the Joint Committee on Re Nonessential Federal Expenditures to carry out the dutie upon it by section 601 of the Revenue Act of 1941 (55) to remain available during the existence of the Committee to be disbursed by the Secretary of the Senate. (Legislati Appropriation Act, 1964.)
CONTINGENT EXPENSES OF THE SENATE
For salaries and expenses of the Joint Economic C $235,000. (Legislative Branch Appropriation Act, 1964.)
Joint Committee on Atomic Energy
For salaries and expenses of the Joint Committee o Energy, $311,000. (Legislative Branch Appropriation Act,
Joint Committee on Printing
For salaries and expenses of the Joint Committee on $123,530. (Legislative Branch Appropriation Act, 1964.)
HOUSE OF REPRESENTATIVES General and special funds:
SALARIES, MILEAGE FOR THE MEMBERS, AND EXPENSE AL
OF THE SPEAKER
COMPENSATION OF MEMBERS
For compensation of Members (wherever used herein "Member" shall include Members of the House of Repres and the Resident Commissioner from Puerto Rico), $10 (Legislative Branch Appropriation Act, 1964.)
MILEAGE OF MEMBERS AND EXPENSE ALLOWANCE OF THE
For mileage of Members and expense allowance of the as authorized by law, $200,000. (Legislative Branch App Act, 1964.)
SALARIES, OFFICERS AND EMPLOYEES
For compensation of officers and employees, as authorize
OFFICE OF THE SPEAKER
For the Office of the Speaker, $94,875. (Legislative Bran priation Act, 1964.)
OFFICE OF THE PARLIAMENTARIAN
For the Office of the Parliamentarian, $75,380, inclu Parliamentarian and $2,000 for preparing the Digest of t as authorized by law, and in addition the Parliamentar subject to the approval of the Speaker, hereafter emplo the compensation of such assistants and other employees sary for the performance of the duties of the Office. ( Branch Appropriation Act, 1964.)
OFFICE OF THE CHAPLAIN
For the Office of the Chaplain, $9,425. (Legislative Bran priation Act, 1964.)
OFFICE OF THE CLERK
For the Office of the Clerk, including $127,330 for tl Recording Studio, [$1,220,000 $1,280,970. (Legislativ Appropriation Act, 1964.)
COMMITTEE ON APPROPRIATIONS
For salaries and expenses, studies and examinations of executive agencies, by the Committee on Appropriations, and temporary personal services for such committee, to be expended in accordance with section 202(b) of the Legislative Reorganization Act, 1946, and to be available for reimbursement to agencies for services performed, [$660,000] $700,000, of which such amount as may be necessary may be transferred to the appropriation under this heading for the fiscal year  1964. (Legislative Branch Appropriation Act, 1964.)
OFFICE OF THE LEGISLATIVE COUNSEL
For salaries and expenses of the Office of the Legislative Counsel of the House, $252,530. (Legislative Branch Appropriation Act, 1964.)
MEMBERS' CLERK HIRE
For clerk hire, necessarily employed by each Member in the discharge of his official and representative duties, [$21,300,000] $21,800,000. (Legislative Branch Appropriation Act, 1964.)
CONTINGENT EXPENSES OF THE HOUSE
For furniture and materials for repairs of the same, including labor, tools, and machinery for furniture repair shops, and for the purchase of packing boxes, [$269,620] $419,620. (Legislative Branch Appropriation Act, 1964.)
For miscellaneous items, exclusive of salaries unless specif ordered by the House of Representatives, including the su [$60,000] $90,000 for payment to the Architect of the Ca in accordance with section 208 of the Act approved Octob 1940 (Public Law 812); the exchange, operation, mainten and repair of the Clerk's motor vehicles; the exchange, opera maintenance, and repair of the folding room motortruck; th change, maintenance, operation, and repair of the post office n vehicles for carrying the mails; not to exceed $5,000 for the pur authorized by section 1 of House Resolution 348, approved Jun 1961; the sum of $600 for hire of automobile for the Sergean Arms; materials for folding; and for stationery for the us committees, departments, and officers of the House; [$2,800, $3,800,000, of which such amount as may be necessary ma transferred to the appropriation under this heading for the f year  1964. (Legislative Branch Appropriation Act, 1964
For stenographic reports of hearings of committees other t special and select committees, [$175,000] $225,000, of which s amount as may be necessary may be transferred to the approp tion under this heading for the fiscal year [1963 1964. (Legisla Branch Appropriation Act, 1964.)
SPECIAL AND SELECT COMMITTEES
For salaries and expenses of special and select committees auth ized by the House, [$3,300,000 $4,000,000, of which such amo as may be necessary may be transferred to the appropriation un this heading for the fiscal year  1964. (Legislative Bra Appropriation Act, 1964.)
OFFICE OF THE COORDINATOR OF INFORMATION
For salaries and expenses of the Office of the Coordinator Information, [$121,855] $117,890. (Legislative Branch Approp ation Act, 1964.)
TELEGRAPH AND TELEPHONE
For telegraph and telephone service, exclusive of personal servic [$1,670,000 $2,500,000, of which such amount as may be ne essary may be transferred to the appropriation under this head f the fiscal year  1964. (Legislative Branch Appropriati Act, 1964.)
STATIONERY (REVOLVING FUND)
For a stationery allowance of [$1,800] $2,400 for each Memb for the [second] first session of the Eighty-[eighth] ninth Congres [$784,800] $1,046,400, to remain available until expended. (Legi lative Branch Appropriation Act, 1964.)
ATTENDING PHYSICIAN'S OFFICE
For medical supplies, equipment, and contingent expenses of th emergency room and for the attending physician and his assistants including an allowance of $1,500 to be paid to the attending phys cian in equal monthly installments as authorized by the Act ap proved June 27, 1940 (54 Stat. 629), and including an allowanc of $75 per month each to five assistants as provided by the Hous resolutions adopted July 1, 1930, January 20, 1932, November 18 1940, and May 21, 1959, and Public Law 242, Eighty-fourt Congress, $16,545. (Legislative Branch Appropriation Act, 1964.
Postage stamp allowances for the [second] first session of the Eighty-[eighth ninth Congress, as follows: Postmaster, [$320] $400; Clerk, [$640] $800; Sergeant at Arms, [$480] $600; Door keeper, [$400] $500; airmail and special-delivery postage stamps for each Member, the Speaker, the majority and minority leaders, the majority and minority whips, and to each standing committee, as authorized by law; [$182,840】 $228,550. (Legislative Branch Appropriation Act, 1964.)