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EXPLANATION OF ESTIMATES FOR FEDERAL FUNDS
Part I contains supporting details for Federal funds, enactment by Congress on each item of authorization. including various types of tables and schedules, explana- Material is also included on a few trust funds which tory statements of the work to be performed and the require congressional action. This part is arranged in money needed, and the text of the language proposed for chapters reflecting the organization of the Government.
TYPES OF FEDERAL FUNDS Federal (Government-owned) funds are of four types, nance a cycle of operations, in which the expenditures as follows:
generate receipts coming primarily from the public and The general fund is credited with receipts which are not available for continuing use. They include nearly all of earmarked by law for a specific purpose, and is charged the Government-owned corporations, the postal fund, and with expenditures that are payable from appropriations various unincorporated enterprises. (except appropriations of earmarked receipts) and those Intragovernmental revolving and management funds (inpayable from borrowing. Both in number of items and cluding consolidated working funds) are those which are in amounts, most of the Government's business is trans- created to facilitate financing operations within and beacted through the general fund.
tween Government agencies. They consist of two types— Special funds are those which are established to account intragovernmental revolving funds which finance a cycle of for receipts that are earmarked by law for a specific pur- operations, like public enterprise funds but with receipts pose. They exclude the funds which carry on a cycle of operations for which there is continuing authority to use primarily from within the Government; and management the receipts (as described in the next paragraph). Some funds which permit the pooling of advance payments from special funds are subject to annual appropriation by two or more appropriations to carry out certain activities. Congress. Others are automatically available under the Other funds, for which the Government serves in a laws which created the funds.
fiduciary capacity, are of two types--trust funds and deposit Public enterprise (revolving) funds are those which fi- | funds. They are explained at the beginning of part II.
FORM OF DETAILED MATERIAL
For each appropriation, this appendix includes certain In the case of revolving funds, supplementals required detailed material, as follows: (1) appropriation language, for program purposes sometimes appear in the regular if applicable; (2) a schedule of program and financing; schedules because their omission would make the business(3) a narrative statement on program and performance; type statements difficult to prepare and to understand. (4) a schedule of object classification. An exception occurs in the case of certain permanent appropriations and
APPROPRIATION LANGUAGE older appropriation accounts on which only a residual balance remains; such accounts of a bureau or independ
The language proposed for inclusion in the 1964 approent agency are often combined into a single presentation priation acts is printed at the head of each item requiring instead of having separate schedules. Where the obliga- action by Congress, except for those items which are not tions fall in a single object class, the classification is identi- formally recommended at this time but will be proposed fied in the program and financing schedule, rather than for separate transmittal. The language of the 1963 approin a separate schedule.
priation acts is used as a base. Following the language For revolving funds, there are usually three additional are citations to relevant laws and the appropriation act schedules covering (5) a summary of sources and applica- from which the text is taken, as in this example: tion of funds; (6) revenue, expense, and retained earnings; and (7) financial condition.
SALARIES AND EXPENSES The basic schedules usually exclude supplemental estimates which it is expected will be transmitted to Congress
For necessary expenses in the Office of the Secretary, including
the operation and maintenance of the Treasury Building and Annex later, for 1963 and 1964; these usually are covered by a 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 separate, brief schedule of program and financing. Simi operators; [$4,510,000] and not to exceed $3,000 for official receplarly, appropriation language is not shown for items pro tion and representation expenses; $5,080,000. (5 U.S.C.3, 22, 22(a), posed for later transmittal.
22-1, 1332--15, 241, 242, 244, 245(a), 246, 246(a), 2131, 2201, 2203,
2205; 57 Stat. 230; Reconstruction Finance Corporation Liquidation Supplementals required in 1963 to meet costs of recently Act (67 Stat. 231), Treasury Department Appropriation Act, 1963.) enacted pay legislation constitute an exception. The costs involved are included in the regular program and financing Roman type shows the text used in the 1963 appropriaschedules, and the estimated supplemental appropriations tion 'acts. "Italic type indicates proposed new language. (or transfers) are shown on separate lines of such schedules. Brackets enclose material which it is proposed to omit.
6 487 488
444 454 9.0
471 468 9.1
The financing section shows the appropriation provided A personnel summary is appended to the object classiand 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,
Personnel Summary cost-type
budgets are presented, as in the preceding example. Figures opposite the activity entries are the value
Total number of permanent positions..
Full-time equivalent of other positions.. of goods and services consumed in carrying out the pro
Average number of all employees.
Number of employees at end of year. gram, in the case of operating costs; and they are the
Average GS grade
9.1 value of capital assets acquired, in the case of capital Average GS salary.
$8,140 $8,794 outlay programs.
Average salary of ungraded positions at hourly
$4,916 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 identify Permanent positions are those of a full-time nature ing the amounts of the resources involved. For revolv- which are of indefinite duration. Some are filled by ing funds, the items are identified on the statement of persons with temporary appointments. The "number of financial condition and the appended tabulation.
employees at end of year" represents the number of Obligations refer to orders placed, contracts awarded, | (a) full-time and regularly scheduled part-time employees loan agreements made, and services received during the in pay status on the last workday in June, and (b) interyear, regardless of the time of payment. Total obliga- mittent employees who work at any time during June. tions are always shown; activities are reflected on an This is the basis for reports of the Civil Service Comobligation basis where cost data are not available. Ap- mission. Because some agencies have heavy summer propriations or other obligational authority must be pro- seasonal activity, the June employment may not indicate vided by the Congress before obligations can be incurred. a representative level of employment in all cases.
Average grades and salaries are computed arithmetNARRATIVE STATEMENT OF PROGRAM AND PERFORMANCE ically. Thus the average salary sometimes falls outside
the salary range of the average grade. The work planned and services proposed to be carried out are described briefly in a narrative statement for each
STATEMENT OF SOURCES AND APPLICATION OF FUNDS appropriation or fund. Where practicable the narrative statement indicates the expected accomplishment in rela For all revolving funds, there is a summary statement tion to the financial estimates, and gives some measures of sources and application of funds. This statement shows of program and performance.
total obligations adjusted to gross expenditures (on a cash
basis), revenue and other receipts adjusted to applicable year, any charges made against retained ear receipts (on a cash basis), and budget expenditures. balance of profits kept in the enterprise as of
year (whether in the form of cash, inve Summary of Sources and Application of Funds (in thousands of dollars)
current assets, or fixed assets).
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:
The balance sheet excludes balances of and borrowing authorizations which have not into the revolving fund. The section on iny Government is divided into three subsecti priate: (a) interest-bearing, capital, (b) bearing capital, and (c) retained earnings.
Because the balance sheet is on an accrual not reflect the obligations incurred which matured into liabilities, nor does it reflect unf orders received and available as a basis for the case of intragovernmental revolving fund there is normally appended to the balance she sis of Government Equity" which shows obl than liabilities, the unobligated balance, tomers' orders on hand (where relevant), and ital and earnings, as in the following examp
Analysis of Government Equity (in thousands of dolları
Undisbursed loan obligations.
Unobligated balance. The statement includes an analysis of the retained Invested capital and earnings. earnings or the cumulative deficit. This analysis shows
Total Government equity.
6,859 any additions to earnings, other than net income for the
TABLE ON UNEXPENDED BALANCES A table at the end of each chapter shows the balances no more than a few weeks or a few months. of budget authorizations carried forward at start and end of construction, major procurement, certain of the past, current, and budget years. These balances tracts and similar items, the lag between ol are summarized in Table 10 of the Budget document. expenditures may be 1 or 2 years or even loi
Many budget authorizations are available for obligation The unobligated balance for each accou for only 1 year, but some are available for longer periods the difference between the unexpended balanç of time or without time limit. In the case of those which obligations outstanding. Net obligations are for a specific period of time, unobligated balances are represent the unpaid obligations (both thos written off at the end of that time, but obligated balances accrued into liabilities and those which are u are carried forward indefinitely to pay outstanding obli unperformed) less the accounts receivable and gations lawfully incurred.
mental orders for services or material whic In the case of salaries and wages, travel, and like items, accepted but have not yet become receivable the lag between obligations and expenditures is usually
OFFICE OF SERGEANT AT ARMS AND DOORKEEPER
General and special funds:
OF THE PRESIDENT OF THE SENATE AND SENATORS, AND EXPENSE
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.)
COMPENSATION OF THE VICE PRESIDENT AND SENATORS
OFFICES OF THE MAJORITY AND MINORITY WHIPS
Chaplain of the Senate, [$8,810] $9,430. (Legislative Branch
CONTINGENT EXPENSES OF THE SENATE
LEGISLATIVE REORGANIZATION For office of the Secretary, [$720,460: Provided, That effective For salaries and expenses, legislative reorganization, [$125,940] July 1, 1962, the Secretary may appoint and fix the compensation $ 134,755. (Legislative Branch Appropriation Act, 1963.) of a second assistant parliamentarian at not to exceed $5,700 basic per annum] $769,320. (Legislative Branch Appropriation Act, 1963.) COMMITTEE EMPLOYEES
SENATE POLICY COMMITTEES For professional and clerical assistance to standing committees, For salaries and expenses of the Majority Policy Committee and and the Select Committee on Small Business, ($2,551,200) the Minority Policy Committee, [$163,975] $175,585 for each such $2,731,965. (Legislative Branch Appropriation Act, 1963.)
committee; in all, ($327,950] $351,170. (Legislative Branch Appro
priation Act, 1963.) CONFERENCE COMMITTEES For clerical assistance to the Conference of the Majority, at rates
JOINT ECONOMIC COMMITTEE of compensation to be fixed by the chairman of said committee, [$77,325] $82,740.
For salaries and expenses of the Joint Economic Committee, For clerical assistance to the Conference of the Minority, at rates [$250,000] $265,730. (Legislative Branch Appropriation Act, of compensation to be fixed by the chairman of said committee, 1963.) [$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.)
JOINT COMMITTEE ON ATOMIC ENERGY
General and special funds-Continued
JOINT COMMITTEE ON PRINTING For salaries and expenses of the Joint Committee on Printing, [$114,125] $121,930; for expenses of compiling, preparing, and indexing the Congressional Directory, $1,600; in all, [$115,725] $123,530. (Legislative Branch Appropriation Act, 1963.)
COMMUNICATIONS For an amount for communications which may be expended interchangeably for payment, in accordance with such limitations and restrictions as may be prescribed by the Committee on Rules and Administration, of charges on official telegrams and long-distance telephone calls made by or on behalf of Senators or the President of the Senate, such telephone calls to be in addition to those authorized by the provisions of the Legislative Branch Appropriation Act, 1947 (60 Stat. 392; 2 U.S.C. 46c, 460, 46e), as amended, and the First Deficiency Appropriation Act, 1949 (63 Stat. 77; 2 U.S.C. 46d-1), $15,150. (Legislative Branch Appropriation Act, 1963.)
For miscellaneous items, exclusive of labor, [$2,390,565] $2,425,790, including $85,000 for payment to the Architect of the Capitol in accordance with section 4 of Public Law 87-82, approved July 6, 1961. (Legislative Branch Appropriation Act, 1963.)
For the Office of the Clerk, including ($119,000] $127,330 for the House Recording Studio, [$1,154,490] $1,260,970. (Legislative Branch Appropriation Act, 1963.)
COMMITTEE EMPLOYEES For committee employees, including the Committee on Appropriations, [$2,925,000] $3,157,000. (Legislative Branch Appropriation Act, 1963.)
OFFICE OF THE SERGEANT AT ARMS For the Office of the Sergeant at Arms, including [$8,000] $8,560 for additional clerical assistants, [$618,150] $661,600. (Legislative Branch Appropriation Act, 1963.)
For postage stamps for the offices of the Secretaries for the Majority and Minority, $140; and for airmail and special-delivery stamps for office of the Secretary, $160; office of the Sergeant at Arms, $125; Senators and the President of the Senate, as authorized by law, $55,550; in all, $55,975. (Legislative Branch Appropriation Act, 1963.)
OFFICE OF THE DOORKEEPER
For the Office of the Doorkeeper, ($1,059,325] $1,150,410. (Legislative Branch Appropriation Act, 1963.)
SPECIAL AND MINORITY EMPLOYEES
STATIONERY (REVOLVING FUND) For stationery for Senators and the President of the Senate, $181,800; and for stationery for committees and officers of the Senate, $13,200; in all, $195,000, to remain available until expended. (Legislative Branch Appropriation Act, 1963.)
For six minority employees, [$88,405] $94,595. For the office of the majority floor leader, including $2,000 for official expenses of the majority leader, ($72,805] $77,760.