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and funds. The contents of this volume are further explained at the beginning of each of its four parts.

The Budget of the United States Government, 1966-The District of Columbia is a volume which relates specifically to the estimates for the municipal government of the District of Columbia.

In addition, a pamphlet type of publication, The Federal Budget in Brief, 1966, is available for those who wish a much more brief presentation than any of the three official volumes.

UNITED STATES OF AMERICA

Special funds are those which are established to account for receipts that are earmarked by law for a specific purpose. They exclude the funds which carry on a cycle of operations for which there is continuing authority to use the receipts (as described in the next paragraph). Some special funds are subject to annual appropriation by Congress. Others are automatically available under the

laws which created the funds.

Public enterprise (revolving) funds are those which

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

For each appropriation, this appendix includes certain detailed material, as follows: (1) appropriation language, if applicable; (2) a schedule of program and financing; (3) a narrative statement on program and performance; (4) a schedule of object classification. An exception occurs in the case of certain permanent appropriations and older appropriation accounts on which only a residual balance remains; such accounts of a bureau or independent agency are often combined into a single presentation instead of having separate schedules. Where the obligations fall in a single object class, the classification is identified in the program and financing schedule, rather than in a separate schedule.

For revolving funds, there are usually two additional schedules covering (5) revenue, expense, and retained earnings; and (6) financial condition.

The basic schedules usually exclude supplemental estimates which it is expected will be transmitted to Congress later, for 1965 and 1966; these usually are covered by a separate, brief schedule of program and financing, without appropriation language. However, the 1965 column of the basic schedules include (and identify) supplementals required to meet costs of military and civilian pay increases under recently enacted pay legislation.

The 1966 column includes, within the regular schedules,

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

Intragovernmental revolving and management funds (including consolidated working funds) are those which are created to facilitate financing operations within and between Government agencies. They consist of two typesoperations, like public enterprise funds but with receipts intragovernmental revolving funds which finance a cycle of primarily from within the Government; and management funds which permit the pooling of advance payments from two or more appropriations to carry out certain activities.

Other funds, for which the Government serves in a fiduciary capacity, are of two types-trust funds and deposit funds. They are explained at the beginning of part II.