Note. Not all the receipts shown above are available for obligation. In addition, certain accounts have authority to obligate funds before cash is received and to borrow from the Treasury. The reconciliation is as follows: 1963 1964 1965 estimate 30,872, 400 476,949 Increase (-) or decrease in unappropriated receipts: Soldiers Home permanent fund. Federal old-age and survivors insurance trust fund. -13,000 28,000 Federal disability insurance trust fund... 1,000 Indian tribal funds.... Unemployment trust fund.. -139 -104 <-104 -6,099 -3, 249, 200 -6, 281 District of Columbia.. To Treasury statements.. Total, new obligational authority.. 207, 840 9,561 - 990, 500 -7,399 1,324,800 - 1,290,000 147,000 ---------- RELATION OF TOTAL OBLIGATIONS TO NET OBLIGATIONS The following 3-part tabulation shows, for each of the years covered by the budget schedules, the relationship between the obligations which appear in the program and financing schedules in Part I of the Appendix and the net obligations incurred which are summarized in table 9 of Part 2 of the budget. The total obligations include a number of transactions between accounts which in effect are duplicated when figures for the various accounts are added. These must be deducted in arriving at net obligations to the public. The program and financing schedules show separately, in the case of certain unexpired accounts, the cancellations and recoveries on obligations of prior years; these also are to be deducted in arriving at the net obligations entered into. Certain receipts from outside the Government, primar- RELATION OF TOTAL OBLIGATIONS TO NET OBLIGATIONS Col. I. Total obligations incurred have here been corrected in 1963 and 1964 to remove the special adjustments which are called "comparative transfers," used in the detailed schedules to provide comparability when the financing of an activity has been moved from one appropriation account to another in the estimates. Col. 2. Reimbursements from other accounts include both advances and reimbursements between accounts, as reflected in the detailed schedules. In the case of intragovernmental revolving funds, they are usually on a "customers' orders received basis; otherwise they reflect accrual or cash transactions in accordance with the arrangements between the agencies or portions thereof which are inCol. 3. Other intragovernmental transactions include (a) some reimbursements from trust funds which have been included in the line "Reimbursements from non-Federal sources" in the detail, and (b) some public enterprise fund receipts which come from within the Government rather than the public. volved. Col. 5. Column 1 minus the next three columns gives a subtotal of obligations to the public. Col. 6. Revenues from the public consist of the amounts shown in the detailed schedules as "Reimbursements from non-Federal sources" and the amounts shown as revenues and other receipts of public enterprise funds, except for the intragovernmental items which have been shown in col. 3. Entries in col. 6 are generally on an accrual basis and therefore differ from figures used in Special Analysis B which are on a cash basis. Col. 7. Net obligations incurred equal col. 5 minus col. 6, and is the basis of the figures in table 9, part 2 of the budget. |