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PART I

DETAILED ESTIMATES FOR FEDERAL FUNDS

Legislative Branch
The Judiciary

Executive Office of the President

Funds Appropriated to the President
Department of Agriculture

Department of Commerce

Department of Defense Military Functions

Department of Defense Civil Functions

Department of Health, Education, and Welfare

Department of the Interior

Department of Justice

Department of Labor

Post Office Department

Department of State
Treasury Department

Atomic Energy Commission

Federal Aviation Agency

General Services Administration

Housing and Home Finance Agency

National Aeronautics and Space Administration

Veterans Administration

Other Independent Agencies

District of Columbia

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EXPLANATION OF ESTIMATES FOR FEDERAL FUNDS

Part I contains supporting details for Federal funds, including various types of tables and schedules, explanatory statements of the work to be performed and the money needed, and the text of the language proposed for

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.

TYPES OF FEDERAL FUNDS

Federal (Government-owned) funds are of four types, as follows:

The general fund is credited with receipts which are not earmarked by law for a specific purpose, and is charged with expenditures that are payable from appropriations (except appropriations of earmarked receipts) and those payable from borrowing. Both in number of items and in amounts, most of the Government's business is transacted through the general fund.

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 fi

nance 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.

cluding consolidated working funds) are those which are Intragovernmental revolving and management funds (increated 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 funds. They are explained at the beginning of part II. fiduciary capacity, are of two types-trust funds and deposit

FORM OF DETAILED MATERIAL

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 three additional schedules covering (5) a summary of sources and application of funds; (6) revenue, expense, and retained earnings; and (7) financial condition.

The basic schedules usually exclude supplemental estimates which it is expected will be transmitted to Congress later, for 1963 and 1964; these usually are covered by a separate, brief schedule of program and financing. Similarly, appropriation language is not shown for items proposed for later transmittal.

Supplementals required in 1963 to meet costs of recentlyenacted pay legislation constitute an exception. The costs involved are included in the regular program and financing schedules, and the estimated supplemental appropriations (or transfers) are shown on separate lines of such schedules.

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for program purposes sometimes appear in the regular In the case of revolving funds, supplementals required schedules because their omission would make the businesstype statements difficult to prepare and to understand.

APPROPRIATION LANGUAGE

priation acts is printed at the head of each item requiring The language proposed for inclusion in the 1964 approaction by Congress, except for those items which are not formally recommended at this time but will be proposed for separate transmittal. The language of the 1963 appropriation acts is used as a base. Following the language from which the text is taken, as in this example: are citations to relevant laws and the appropriation act

SALARIES AND EXPENSES

For necessary expenses in the Office of the Secretary, including the operation and maintenance of the Treasury Building and Annex thereof; services as authorized by section 15 of the Act of August 2, 1946 (5 U.S.C. 55a); [and] the purchase of uniforms for elevator operators; [$4,510,000] and not to exceed $3,000 for official reception and representation expenses; $5,080,000. (5 U.S.C. 3, 22, 22(a), 22-1, 1332-15, 241, 242, 244, 245(a), 246, 246(a), 2131, 2201, 2203, 2205; 57 Stat. 230; Reconstruction Finance Corporation Liquidation Act (67 Stat. 231); Treasury Department Appropriation Act, 1963.)

Roman type shows the text used in the 1963 appropriation acts. Italic type indicates proposed new language. Brackets enclose material which it is proposed to omit.

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The financing section shows the appropriation provided

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:

10 PERSONAL SERVICES AND BENE

FITS

11 Personnel compensation

12 Personnel benefits

13 Benefits for former personnel

20 CONTRACTUAL SERVICES AND SUP.
PLIES

21 Travel and transportation of persons

22 Transportation of things

23 Rent, communications, and utilities

24 Printing and reproduction

25 Other services

26 Supplies and materials

30 ACQUISITION OF CAPITAL ASSETS

31 Equipment

32 Lands and structures

33 Investments and loans

40 GRANTS AND FIXED CHARGES
41 Grants, subsidies, and contributions
42 Insurance claims and indemnities
43 Interest and dividends
44 Refunds

A personnel summary is appended to the object classi

and other means of financing the program, and the disposi-fication schedule, as illustrated: tion of amounts not used during the year.

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; and they are the value of capital assets acquired, in the case of capital outlay programs.

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. Appropriations or other obligational authority must be provided by the Congress before obligations can be incurred. 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.

Personnel Summary

Total number of permanent positions..
Full-time equivalent of other positions.
Average number of all employees..
Number of employees at end of year.
Average GS grade..
Average GS salary..

Average salary of ungraded positions at hourly

rates...

472

486

502

444

471

487

454

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Permanent positions are those of a full-time nature which are of indefinite duration. Some are filled by persons with temporary appointments. The "number of employees at end of year" represents the number of (a) full-time and regularly scheduled part-time employees in pay status on the last workday in June, and (b) intermittent employees who work at any time during June. This is the basis for reports of the Civil Service Commission. Because some agencies have heavy summer seasonal activity, the June employment may not indicate a representative level of employment in all cases.

Average grades and salaries are computed arithmetically. Thus the average salary sometimes falls outside the salary range of the average grade.

STATEMENT OF SOURCES AND APPLICATION OF FUNDS

For all revolving funds, there is a summary statement of sources and application of funds. This statement shows total obligations adjusted to gross expenditures (on a cash

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143 128 3,540 3,429

3.924 3,670

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STATEMENT OF REVENUE, EXPENSE, AND RETAINED

EARNINGS

For revolving funds there is also presented a statement of revenue and expense, computed on an accrual basis, and the resulting net income or loss for the year. This statement is usually on a full accrual basis, including sums for depreciation, provision for losses on receivables, etc. Where a fund consists of several programs, revenue and expense may be identified for each; otherwise, they are shown only for the fund as a whole, as here illustrated: Revenue, Expense, and Retained Earnings (in thousands of dollars)

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8.765 6,859 3.845 3.641

The balance sheet excludes balances of appropriations and borrowing authorizations which have not yet been paid into the revolving fund. The section on investment 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)

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

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TABLE ON UNEXPENDED BALANCES

A table at the end of each chapter shows the balances of budget authorizations carried forward at start and end of the past, current, and budget years. These balances are summarized in Table 10 of the Budget document.

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 indefinitely to pay outstanding obligations lawfully incurred.

In the case of salaries and wages, travel, and like items, the lag between obligations and expenditures is usually

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.

General and special funds:

SENATE

LEGISLATIVE BRANCH

COMPENSATION OF THE VICE PRESIDENT AND SENATORS, MILEAGE OF THE PRESIDENT OF THE SENATE AND SENATORS, AND EXPENSE ALLOWANCES OF THE VICE PRESIDENT AND LEADERS OF THE SENATE

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, 1963.)

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, 1963.)

EXPENSE ALLOWANCES OF THE VICE PRESIDENT, AND MAJORITY AND MINORITY LEADERS

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, 1963.)

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, [$127,645] $136,710. (Legislative Branch Appropriation Act, 1963.)

CHAPLAIN

Chaplain of the Senate, [$8,810] $9,430. (Legislative Branch Appropriation Act, 1963.)

OFFICE OF THE SECRETARY

For office of the Secretary, [$720,460: Provided, That effective July 1, 1962, the Secretary may appoint and fix the compensation of a second assistant parliamentarian at not to exceed $5,700 basic per annum] $769,320. (Legislative Branch Appropriation Act, 1963.)

COMMITTEE EMPLOYEES

For professional and clerical assistance to standing_committees, and the Select Committee on Small Business, [$2,551,200] $2,731,965. (Legislative Branch Appropriation Act, 1963.)

CONFERENCE COMMITTEES

For clerical assistance to the Conference of the Majority, at rates of compensation to be fixed by the chairman of said committee, [$77,325] $82,740.

For clerical assistance to the Conference of the Minority, at rates of compensation to be fixed by the chairman of said committee, [$77,325] $82,740. (Legislative Branch Appropriation Act, 1963.)

ADMINISTRATIVE AND CLERICAL ASSISTANTS TO SENATORS For administrative and clerical assistants and messenger service for Senators, [$12,676,275] $13,564,080. (Legislative Branch Appropriation Act, 1963.)

OFFICE OF SERGEANT AT ARMS AND DOORKEEPER

For office of Sergeant at Arms and Doorkeeper, [$2,522,780: Provided, That effective July 1, 1962, the Sergeant at Arms may employ a chief messenger at $2,460 basic per annum, and a truck driver at $2,700 basic per annum] $2,698,585. (Legislative Branch Appropriation Act, 1963.)

OFFICES OF THE SECRETARIES FOR THE MAJORITY AND THE MINORITY

For the offices of the Secretary for the Majority and the Secretary for the Minority, [$126,350] $135,195. (Legislative Branch Appropriation Act, 1963.)

OFFICES OF THE MAJORITY AND MINORITY WHIPS

For four clerical assistants, two for the Majority Whip and two for the Minority Whip, at rates of compensation to be fixed in basic multiples of $60 per annum by the respective Whips, [$14,170] $15,165 each; in all, [$28,340] $30,330. (Legislative Branch Appropriation Act, 1963.)

OFFICIAL REPORTERS OF DEBATES

For office of the Official Reporters of Debates, [$214,990] $230,810. (Legislative Branch Appropriation Act, 1963.)

OFFICE OF THE LEGISLATIVE COUNSEL OF THE SENATE For salaries and expenses of the Office of the Legislative Counsel of the Senate, [$232,240] $247,260. (Legislative Branch Appropriation Act, 1963.)

JOINT COMMITTEE ON REDUCTION OF NON ESSENTIAL FEDERAL EXPENDITURES

For an amount to enable the Joint Committee on Reduction of Nonessential Federal Expenditures to carry out the duties imposed upon it by section 601 of the Revenue Act of 1941 (55 Stat. 726), to remain available during the existence of the committee, [$26,790] $29,750 to be disbursed by the Secretary of the Senate. (Legislative Branch Appropriation Act, 1963.)

CONTINGENT EXPENSES OF THE SENATE

LEGISLATIVE REORGANIZATION

For salaries and expenses, legislative reorganization, [$125,940] $134,755. (Legislative Branch Appropriation Act, 1963.)

SENATE POLICY COMMITTEES

For salaries and expenses of the Majority Policy Committee and the Minority Policy Committee, [$163,975] $175,585 for each such committee; in all, [$327,950] $351,170. (Legislative Branch Appropriation Act, 1963.)

JOINT ECONOMIC COMMITTEE

For salaries and expenses of the Joint Economic Committee, [$250,000] $265,730. (Legislative Branch Appropriation Act, 1963.)

JOINT COMMITTEE ON ATOMIC ENERGY

For salaries and expenses of the Joint Committee on Atomic Energy, [$294,010] $311,000. (Legislative Branch Appropriation Act, 1963.)

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