EXPLANATION OF ESTIMATES FOR FEDERAL FUNDS

porting details for Federal funds,
of tables and schedules, explana-
work to be performed and the
text of the language proposed for

TYPES OF FEDERAL FUNDS

enactment by Congress on each item of authorizat
Material is also included on a few trust funds b
require congressional action. This part is arranged
chapters reflecting the organization of the Government

8.

g) funds are those which

|

owned) funds are of four types, lited with receipts which are not specific purpose, and is charged re payable from appropriations earmarked receipts) and those Both in number of items and Government's business is transfund.

finance a cycle of operations, in which the expenditu generate receipts coming primarily from the public s available for continuing use. They include nearly all the Government-owned corporations, the postal funds various unincorporated enterprises.

hich are established to account rked by law for a specific purnds which carry on a cycle of is continuing authority to use the next paragraph). Some to annual appropriation by matically available under the

Intragovernmental revolving and management funds cluding consolidated working funds) are those which a created to facilitate financing operations within and be tween Government agencies. They consist of two typesintragovernmental revolving funds which finance a cycle operations, like public enterprise funds but with recep primarily from within the Government; and managṛ funds which permit the pooling of advance payments fr two or more appropriations to carry out certain activities Other funds, for which the Government serves in fiduciary capacity, are of two types-trust funds and dep funds. They are explained at the beginning of part II

FORM OF DETAILED MATERIAL

DETAILED ESTIMATES FOR FEDERAL FUNDS

BASIS FOR SCHEDULES

other offsets to total obligations shown in the prog Where the data are available in the accounting system, year, and other items which affect the relation of obliga

section, obligated balances at the start and end of the

cost-type budgets are presented. Detailed figures for
each activity or object 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 outlay programs.

tions to expenditures.

Total obligations are always shown; activities and objects are reflected on an obligation basis where cost data are not available. Obligations refer to orders placed, contracts awarded, loan agreements made, and services received during the year, regardless of the time of payment. In the case of a few limitations which are on the basis of accrued expenditures, the detail and the totals are on that basis.

appropriations for recommended extension or renewal expiring laws; however, money for new legislations shown separately. Appropriation language is include, for the former, not the latter.

is appendix includes certain (1) appropriation language, of program and financing; and performance; program fication. An exception ocmanent appropriations and on which only a residual of a bureau or independent to a single presentation dules. Where the obligathe classification is identig schedule, rather than in e usually two additional expense, and retained ition. clude supplemental estitransmitted to Congress sually are covered by a and financing, without the 1965 column of

SALARIES AND EXPENSES

For necessary expenses of the Office of Business Economics, [$2,250,000 $2,755,000. (5 U.S.C. 591, 596-597; 15 U.S.C. 171, 175; Department of Commerce Appropriation Act, 1965)

Following

the language, and printed in italics withi

appropriation act text is

dentify) supplementals
and civilian pay in- parentheses, are citations to relevant authorizing legisis
legislation.
the regular schedules, taken.

APPROPRIATION LANGUAGE

The language proposed for inclusion in the 1966 appr
priation acts is printed at the head of each item requir
action by Congress, except for those items which are not
formally recommended at this time but will be proposed
appropriation acts is used as a base. The text used
for separate transmittal. The language of the 19%

the 1965 appropriation acts is printed in roman type
Italic type indicates proposed new language. Bracke

enclose material which it is proposed to omit, as in this
example:

SCHEDULE OF PROGRAM AND FINANCING

This schedule consists of three parts. In the section for program by activities, costs or obligations are classified by purpose, program, or project for 1964, 1965, and 1966. This classification is individually developed for each appropriation or fund, and is not uniform on a Government-wide basis.

The financing section shows the appropriation provided and other means of financing the program, and the disposition of amounts not used during the year.

Program and Financing (in thousands of dollars)

""

Where cost-type budgets are presented, 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.

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.
The third section of the schedule shows receipts and

10

20

Relation of obligations to expenditures: 10 Total obligations...

71

70 Receipts and other offsets (items 11-17)...)
Obligations affecting expenditures.....
72 Obligated balance, start of year...
74 Obligated balance, end of year...
77 Adjustments in expired accounts.

90

91

Expenditures excluding pay increase
supplemental....
Expenditures from civilian pay in-
crease supplemental..

For public enterprise revolving funds, there are two additional lines showing gross expenditures and applicable receipts of the fund.

Personnel compensation:
Permanent positions..

Positions other than permanent.

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.

Total personnel compensation.
12.0 Personnel benefits..
21.0 Travel and transportation of
22.0 Transportation of things...
23.0 Rent, communications, and utilities.
24.0 Printing and reproduction..

persons

25.1 Other services.
25.2 Services of other agencies.

26.0 Supplies and materials.
31.0 Equipment......

99.0

Total obligations.

SCHEDULE OF OBJECT CLASSIFICATION
SUMMARY
There is shown for each account a classification of
obligations, costs, or accrued expenditures according to a
uniform list of objects, as follows:

Object Classification (in thousands of dollars)

PERSONAL SERVICES AND 30

BENEFITS

Personnel compensation

11 12

Personnel benefits

13 Benefits for former personnel
CONTRACTUAL SERVICES

AND SUPPLIES

Travel and transportation of
persons
Transportation of things
Rent. communications,

utilities

Printing and reproduction

24

25 Other services

26

Supplies and materials

and

2,128 2,382
-134

1964 actual

40

1,994

145

-188

1,956

2,204 2,656 97

AND

2.755 2,382

188

269

-269 -364

1,892
18

1965 1966 estimate estimate

1.910

142

7

ACQUISITION
ASSETS

The object classes reflect the nature of the things or services purchased, regardless of the purpose or the nature of the program for which they are used.

The complete list of object classes is as follows:

2,755

PERSONNEL

2.094
18

2.112

157

11

44

100

56

251

13

11

2.755

OF CAPITAL

31 Equipment

32

33

Lands and structures
Investments and loans
GRANTS AND FIXED
CHARGES

41

Grants. subsidies, and con-
tributions

42 Insurance claims and indem-
nities
43 Interest and dividends
44 Refunds

Several of the object classes are broken down into subclasses-personnel compensation, for example, is shown

separately for permanent positions, for positions other
than permanent, and for certain other payments. A third
digit is therefore used in the object schedules to identify
the subclasses; a zero is used for the third digit when
there are no subclasses. Additional entries are shown for
unvouchered obligations (those for which accountability
is waived; coded 91.0) and those which cannot be dis-
tributed by object class (coded 92.0), and for certain other
adjusting entries to reach a total which agrees with the
total obligations shown in the program and financing
schedule.

A personnel summary is appended to the object classification schedule, as illustrated:

Personnel Summary

HOUSE OF REPRESENTATIVES

General and special funds:

SALARIES, MILEAGE FOR THE MEMBERS, AND EXPENSE ALLOWANCE
OF THE SPEAKER

COMPENSATION OF MEMBERS

For compensation of Members (wherever used herein the term "Member" shall include Members of the House of Representatives and the Resident Commissioner from Puerto Rico), [$10,622,500] $14,138,975. (Legislative Branch Appropriation Act, 1965.)

MILEAGE OF MEMBERS AND EXPENSE ALLOWANCE OF THE SPEAKER

For mileage of Members and expense allowance of the Speaker, as authorized by law, $200,000. (Legislative Branch Appropriation Act, 1965.)

SALARIES, OFFICERS AND EMPLOYEES

For compensation of officers and employees, as authorized by law, as follows:

OFFICE OF THE SPEAKER

For the Office of the Speaker, [$94,875] $115,100. (Legislative Branch Appropriation Act, 1965.)

OFFICE OF THE PARLIAMENTARIAN

For the Office of the Parliamentarian, [$75,380] $101,875, including the Parliamentarian and $2,000 for preparing the Digest of the Rules, as authorized by law. (Legislative Branch Appropriation Act, 1965.)

OFFICE OF THE CHAPLAIN

For the Office of the Chaplain, [$9,430] $12,500. (Legislative Branch Appropriation Act, 1965.)

OFFICE OF THE CLERK

For the Office of the Clerk, including [$127,330] $140,750 for the House Recording Studio, [$1,240,000] $1,394,500. (Legislative Branch Appropriation Act, 1965.)

COMMITTEE EMPLOYEES

For committee employees, including the Committee on Appropriations, [$3,180,000 $3,800,000. (Legislative Branch Appropriation Act, 1965.)

OFFICE OF THE DOORKEEPER

For the Office of Doorkeeper, [$1,174,000 $1,280,800. (Legislative Branch Appropriation Act, 1965.)

For the office of the majority whip, including [$8,100] $11, basic lump-sum clerical assistance, [$40,1001 $56,300. (Legisli Branch Appropriation Act, 1965.)

For the office of the minority whip, including [$8,100] $11, basic lump-sum clerical assistance, [$40,100] $56,300. (Legisla Branch Appropriation Act, 1965.)

For two printing clerks, one for the majority caucus room and for the minority caucus room, to be appointed by the majority i minority leaders, respectively, [$14,515] $15,900. (Legisla Branch Appropriation Act, 1965.)

SPECIAL. AND MINORITY EMPLOYEES

For six minority employees, [$94,595] $112,230. (Legislative Branch Appropriation Act, 1965.)

For the office of the majority floor leader, including $2,000 for Official expenses

lative Branch Appropriation Act, 1965.)

For the office of the minority floor leader, including $2,000 for official expenses of the minority leader, [$60,100] $70,100.' (Legislative Branch Appropriation Act, 1965.)

For a technical assistant in the office of the attending physici to be appointed by the attending physician, subject to the appro of the Speaker, [$12,345] $14,135. (Legislative Branch Approp tion Act, 1965.)

OFFICE OF THE POSTMASTER

For the Office of the Postmaster, including [$9,700] $10,5 for employment of substitute messengers, and extra services regular employees when required at the basic salary rate of not exceed $2,100 per annum each, [$380,000] $461,550. (Legislat Branch Appropriation Act, 1965.)

OFFICIAL REPORTERS OF DEBATES

For official reporters of debates, [$217,120] $254,770. (Legis tive Branch Appropriation Act, 1965.)

OFFICIAL REPORTERS TO COMMITTEES

For official reporters to committees, [$219,345] $256,95 (Legislative Branch Appropriation Act, 1965.)

COMMITTEE ON APPROPRIATIONS

For salaries and expenses, studies and examinations of executiv agencies, by the Committee on Appropriations, and temporary pe sonal services for such committee, to be expended in accordance wit section 202(b) of the Legislative Reorganization Act, 1946, and t be available for reimbursement to agencies for services performe $700,000. (Legislative Branch Appropriation Act, 1965.)

OFFICE OF THE LEGISLATIVE COUNSEL

For salaries and expenses of the Office of the Legislative Counsel. the House, [$252,530] $295,360. (Legislative Branch Appropri tion Act, 1965.)

MEMBERS' CLERK HIRE

For clerk hire, necessarily employed by each Member in the di charge of his official and representative duties, [$21,500,000 $30,500,000. (Legislative Branch Appropriation Act, 1965.)

OFFICE OF THE SERGEANT AT ARMS

FURNITURE

For the Office of the Sergeant at Arms, including [$8,000 $8,700 for additional clerical assistants, [$955,000, of which $294,175 shall be available only upon adoption by the House of House Resolution

For furniture and materials for repairs of the same, includin

648, Eighty-eighth Congress] $1,053,500. (Legislative Branch Ap- labor, tools, and machinery for furniture repair shops, and for th

purchase of packing boxes, $340,000. (Legislative Branch Appr. priation Act, 1965.)

CONTINGENT EXPENSES OF THE HOUSE

MISCELLANEOUS ITEMS

For miscellaneous items, exclusive of salaries unless specifical ordered by the House of Representatives, including the sum [$90,000] $226,000 for payment to the Architect of the Capitol : accordance with section 208 of the Act approved October 9, 194 (Public Law 812); the exchange, operation, maintenance, and repa of the Clerk's motor vehicles; the exchange, operation, maintenanc and repair of the folding room motortruck; the exchange, maintnance, operation, and repair of the post office motor vehicles f not exceed for authorize

by section 1 of House Resolution 348, approved June 29, 1961; th

sum of $600 for hire of automobile for the Sergeant at Arm materials for folding; and for stationery for the use of committee departments, and officers of the House; [$3,725,000 $4,123,00 (Legislative Branch Appropriation Act, 1965.)