Part II contains the details of the budget 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. Included herein is also material on funds of the municipal government of the District of Columbia, and a few other trust funds which require congressional action. The contents of part II are arranged in chapters reflecting the organization of the Government.

SUMMARIES OF BUDGET AUTHORIZATIONS,
EXPENDITURES AND BALANCES

At the beginning of each chapter a table in large type summarizes budget authorizations available, and a second table summarizes expenditures and other dispositions of the amounts available. Both tables segregate the items proposed for formal transmission to Congress later as supplemental estimates from those items already enacted or formally recommended in this document.

Summary of budget authorizations available. This summary indicates the totals of each type of new obligational authority for the year, the totals of the various types of balances brought forward into the year, and any interchapter transfers or net upward adjustments of budget authorizations. The various types of authorizations are explained in the introduction to part I (pp. 12 and a3).

Summary of expenditures and balances.-This summary indicates the total expenditures for the chapter, the portion of the unspent available amounts which ceases to be available during or at the close of the year, and the balances carried forward into the next year.

For the years 1957 and 1958, there are estimated the portion of the expenditures which will come out of appropriations or other authorizations granted by Congress for that year, and the portion which will come from permanent authorizations and from balances of prior authorizations brought into the year. Additional entries are used where required for expenditures which will come from appropriations made to liquidate prior contract authorizations, and for expenditures from balances and receipts of revolving and management funds. Because old and new authorizations are commingled in some accounts, no attempt is made in the summary figures to separate actual spending in 1956 between old and new authorizations.

In preparing the estimates for 1957 and 1958, it is generally assumed that prior year balances available in commingled accounts will be obligated before the new authorizations are obligated, and that expenditures will reflect the liquidation of those obligations on the basis of previous experience. Where the obligation and expenditure are simultaneous, the first-in, first-out method is used to assign expenditures between old and new authorizations. In the case of revolving funds where budgetary authorizations are commingled with receipts, it is assumed that authorizations are expended in an amount equal to the sums placed in the revolving fund during the year, and that the remaining expenditures or net collections are a charge or credit to balances of the fund.

Summaries of balances.-At the bottom of the foregoing summaries, there is given (a) a further analysis of the authorization balances which are carried forward each year, indicating the respective amounts which are obligated and unobligated; and (b) a further analysis of the amounts written off or otherwise ceasing to be available each year, indicating the manner of writeoff.

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STATEMENT OF AUTHORIZATIONS AND EXPENDITURES BY ORGANIZATION UNIT AND ACCOUNT TITLE

A summary listing of the organization units in each chapter shows the new obligational authority and expenditures for each. The detailed listing which follows is divided in several sections: Current authorizations (other than those for revolving and management funds), permanent authorizations, revolving and management funds, and supplemental items proposed for later transmission. Types of authorizations other than appropriations are set forth under the applicable appropriation titles, identified by separate stub entries. Functional code numbers appear in a separate column, indicating the category in the functional tables (special analyses C and L of part IV) where each item has been included.

Two deductions appear at the end of the table. One deduction, in the authorization column, covers the appropriations which are to liquidate contract authorizations and hence to be excluded in arriving at new obligational authority. The other deduction, in the expenditure subtracted in arriving at net budget expenditures. column, is for receipts of public enterprise funds, to be

A separate double-page table is used for revolving and management funds. Appropriations and other budgetary authorizations to use general fund money for revolving funds are shown in this section. It also shows the total amounts provided by operations, the total amounts applied to operations, and the net expenditures (which is the difference between the two other figures).

INTERAGENCY FINANCIAL TRANSACTIONS

For funds appropriated to the President and other appropriations which are allocated by one agency to another for construction, for major procurement, for services to be carried on beyond the year, or for services which by mutual agreement are to be so handled, the amount so allocated is accounted for separately by the receiving agency. The use of the money is shown in a section of the budget under the parent account, rather than in the portion of the budget for the receiving agency.

Most other payments between agencies are accounted for in consolidated working funds or as reimbursements to appropriations. Each such payment is included in an appropriate object class of the parent account and the use of such advances and reimbursements is regularly shown in a separate schedule of the receiving agency. Such schedules of advances and reimbursements are budgeted like management funds. In a few cases where interagency payments are significant in determining the appropriation needs of the receiving agency, the reimbursements are shown in the appropriation schedule of the receiving agency instead of in separate schedules.

DETAILED MATERIAL

The schedules used for most general and special fund appropriations are explained on page 3, and the businesstype statements used for many revolving funds are explained on page 4. Special explanations appear on page 5 for the cost-type budget presentations which are being increasingly used, and for a variation of the businesstype statements on the source and application of funds. Some additional minor variations, not illustrated, are used for management funds and for intragovernmental revolving funds.

APPROPRIATION LANGUAGE

The language proposed for inclusion in the 1958 appropriation acts is printed at the head of each item requiring action. The language of the 1957 appropriation acts is used as a base. Immediately following the language are citations to relevant laws and the appropriations from which the text is taken.

Salaries and Expenses, Mexican Farm Labor Program, Bureau of Employment Security

Salaries and expenses, Mexican farm labor program: For expenses, not otherwise provided for, necessary to carry out the functions of the Department of Labor under the Act of July 12, 1951 [(Public Law 78)] (65 Stat. 119),amended, including temporary employment of pons without regard to the civil service laws, [$2,125,000] $2,683,009 (7 U. S. C. 1461-1468; International Executive Agreement, Aug. 1951, as amended; 67 Stat. 500; Department of Labor Appropriation A 1957.)

Roman type shows the text used in the 1957 appropriation acts.

Italic type indicates proposed new language and figures.

Brackets enclose material which it is proposed to omit in 1958.

Obligations refer to orders placed, contracts awarded, and services received during the year, regardless of the time of payment. Appropriations or other obligational authority must be provided by the Congress before obligations can be incurred.

25, 300 242,700

Comparative transfers represent obligations which were financed from one account during 1956 and 1957 but are financed from another account in 1958. Such obligations are omitted from the program by activities in the schedule for the first account and are added to the schedule for the other, to make all 3 years comparable for both accounts. This entry represents the net amount of such transfers.

NARRATIVE STATEMENTS

The work planned and services proposed to be carried out are described briefly under each appropriation or fund. Where practicable the narrative statements indicate the expected accomplishment in relation to the financial estimates and give some measures of program and performance. In the case of permanent appropriations, the narrative statements also explain the source of the money and the statutory basis for the appropriation.

PROGRAM AND PERFORMANCE

Mexican agricultural labor is imported for use in areas having a shortage of domestic agricultural workers. Authorization for this program was extended to June 30, 1959. by the act of August 9, 1955 (69 Stat. 615).

2. Supplying Mexican labor requirements. Workers are recruited in Mexico and transported to centers in the In United States where employers contract for their use. 1956, 428,416 workers were contracted, and an estimated 480,000 will be contracted in 1957 and 490,000 in 1958. To increase the number of workers in 1957, a supplemental appropriation will be proposed. Direct costs such as transportation, subsistence, medical examinations, etc., are charged to the revolving fund. The overall cost, including revolving fund expenses, for supplying a Mexican agricultural worker averaged $11.16 in 1956 and is estimated to be $11.73 in 1957 due to a general increase in costs of transportation, subsistence, and rents.

3. Determining compliance with contract provisions.— Complaints of contract violations are investigated, and housing and other facilities required by the contract are inspected. Inspections will be increased and enforcement strengthened in 1958.

1956 actual 1957 estimate 1958 estimate 6,000 6,000 6,800 10,000

4,540 2,463

Balance which expired for obligation purposes at the end of the year, and which is no longer available for expenditure.

Headings in the narrative statements usually agree with the schedules of obligations by activities.

Permanent positions are those of a full-time nature which are of indefinite duration. Some are filled by persons with temporary appointments.

This entry 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 to the Civil Service Commission.

Average salaries and grades are computed arithmetically. The average salary may fall either within or outside the salary range of the average grade.

Beginning in July 1957, employing appropriations will pay into the Civil Service Retirement and Disability Fund a sum equal to the employee's regular contribution-6% of basic salaries of covered employees.

The obligated balance brought forward (plus the unobligated balance if it is still available for obligation) is a part of the balance available at the start of the year shown in the chapter summary data.

During the fiscal year 1957, there are being restored to the agency accounts (from a central account in Treasury) whatever sums are needed to cover unpaid obligations remaining against accounts which expired prior to 1955.

This is an example where successive annual appropriations are made. If appropriations of two or more years were merged under the law, a single figure would appear in this column for expenditures out of both current and prior authorizations.

This entry includes savings which occur because actual payments on obligations of prior years are less than amounts previously reported as obliga

tions.

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