Catalog of Federal Domestic Assistance - Budget Function Codes
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Appendix III: Budget Functional Codes


Account Identification - This 11-digit budget code identifies the account from which a program is funded as expressed in the Appendix to the Federal Budget. For identification code 75-0350-0-1-551, the first two digits represent the Federal agency code, and the third through sixth digits identify the appropriation (or fund) basic account symbol assigned by the Treasury Department. Where two or more accounts with different Treasury basic account symbols are included in a consolidated program, 99 will be the third and fourth digits, the fifth digit will be the fund type and the sixth digit will reflect the sequence of consolidated programs for that fund type within the agency. The seventh digit identifies the timing of transmittal of budget estimates:

0-Regular budget schedules
1-Supplemental appropriation
2-Legislative proposal, not subject to PAYGO
3-Appropriations language to be transmitted later
4-Legislative proposal, subject to PAYGO
5-Recission proposal
6-Adjustments to 1996 continuing resolution levels

The eighth digit identifies the type of government fund involved:

1-General fund

General Fund Appropriation Accounts - Accounts established to record amounts appropriated by law to be expended for the general support of the Government.

General Fund Receipt Accounts - Accounts credited with all receipts that are not earmarked by law for a specific purpose.

2-Special fund

Special Fund Appropriation Accounts - Accounts established to record appropriated amounts of special fund receipts to be expended for special programs in accordance with specific provisions of law.

Special Fund Receipt Accounts - Accounts credited with receipts from specific sources that are earmarked by law for a specific purpose.

3-Public Enterprise Fund Accounts - Funds authorized by Congress to be credited with receipts primarily from the public, that are generated by, and earmarked to finance, a continuing cycle of business-type operations.

4-Intragovernmental Revolving or Management Fund

Intra-governmental Fund Accounts - Accounts established to facilitate financing transactions within and between Federal agencies. These funds may be classified as intra-governmental revolving funds or management funds.

Intra-governmental Revolving Fund Accounts - Funds authorized by law to carry out a cycle of intra-governmental business-type operations. These funds are credited with offsetting collections from other agencies and accounts.

7-Trust Fund (non-revolving) - Trust funds are established to account for the receipt and expenditure of monies by the Government for carrying out specific purposes and programs in accordance with the terms of a statute that designates the fund as a trust fund (such as the Highway Trust Fund) or for carrying out the stipulations of a trust agreement (such as any of several trust funds for gifts and donations for specific purposes). In a trust non-revolving fund, the receipts designated for the trust fund are in a separate account.

8-Trust Fund (revolving) - In a trust revolving fund, the fund is credited with collections earmarked by law to carry out a cycle of business-type operations.

9-For use when account consolidations cross fund types.

The last three digits represent the functional classification (code) used in the latest Federal Budget document, unless noted otherwise by the Office of Management and Budget. In cases where a program is split between two or more sub-functions: (a) if all sub-functions are in the same major function, the code is the same as for the major function; or (b) if two or more major functions are involved the digits '999' are used.

Example: 75-1361-0-1-550.

Listed below are major functions and sub-functions as used in the budget document to show allocations of budget authority and outlays according to end purposes without regard to agency jurisdiction. The central nature of each major function is identified and defined. Catalog programs are listed following each applicable sub-function (or major function). Note that some sub-functions are not applicable to Catalog programs.

Function Code Description
(050) National Defense
This function includes those programs directly related to the common defense and security of the United States. It includes the raising, equipping, and maintaining of armed forces (including civilian supporting activities), development and utilization of weapons systems (including nuclear weapons), and related programs. National defense includes direct compensation and benefits paid to active military and civilian personnel; contributions to their retirement, health, and life insurance funds;
the conduct of defense research, development, testing, and evaluation; and procurement, construction, stockpiling, and other activities undertaken with the direct object of fostering our national security. Excluded from national defense are benefits or compensation to veterans and their dependents (veterans benefits are generally available to personnel who served the country in national emergencies; benefits for career military personnel are generally charged as a cost to the national defense f
unction) and military retired pay, which is included in the income security function. Also excluded from national defense is the peaceful conduct of foreign relations; foreign military, economic, and humanitarian assistance; subsidies to business by civilian agencies (such as maritime subsidies) that may be partially justified as promoting national security; and research and operations of agencies (such as space research) whose program mission is not directly designed to promote national defen
se but which could result in some significant benefits to our national security.
(051) Department Of Defense - Military
The entire agency is included in this subfunction. Because of the method of funding and accounting in the Defense Department no further subdivisions on a program basis are available in terms of outlays.
(053) Atomic Energy Defense Activities
Those programs of the Department of Energy devoted to national defense activities, such as naval ship reactors and nuclear weapons.
(054) Defense-Related Activities
Miscellaneous defense activities such as the expenses connected with selective service and civil defense activities in the Federal Emergency Management Agency.
(150) International Affairs
This function is concerned with the maintenance of peaceful relations, commerce, and travel between the United States and the remainder of the world, and with the promotion of international security and economic development abroad. It includes the conduct of foreign affairs; cost of membership in international organizations; foreign information and exchange activities; foreign military, economic, and humanitarian assistance programs; and loan programs designed to foster U.S. exports. Excluded
from international affairs are outlays from domestic programs that may tangentially affect foreign relations or citizens of other nations.
(151) International Development And Humanitarian Assistance
This includes humanitarian assistance, development assistance, security supporting assistance, grants to and investments in international financial and development institutions, and the costs associated with concessionary agricultural exports.
(152) International Security Assistance
This includes all of international security assistance. It involves the transfer of defense articles and services to foreign governments through grants, credit sales, and training.
(153) Conduct Of Foreign Affairs
This includes the diplomatic and consular operations of the Department of State and closely-related activities in other agencies (such as the Arms Control and Disarmament Agency).
(154) Foreign Information And Exchange Activities
This includes student and cultural exchange programs and foreign library, radio, or other media information activities designed to promote mutual understanding between the people of the United States and other Nations.
(155) International Financial Programs
This includes export credit, the military sales trust fund, international commodity agreements, international monetary programs, and other programs designed to improve the functioning of the international financial system.
(250) General Science, Space And Technology
This function shows budget resources allocated to science and research activities of the Federal Government to meet the national need to advance knowledge in this area. In addition, research and technology programs that have diverse goals and cannot readily be classified into one specific function are also placed here to avoid detailed splitting of accounts. Included in this function are general scientific research and civilian space programs that are not an integral part of the programs conduc
ted under any other function. This includes the research conducted by the National Aeronautics and Space Administration, and general science research supported by the Department of Energy. As is noted above, research programs that are an integral part of the achievement of other major functions _ e.g., health, national defense, energy _ are excluded from this function. Only if a research program cannot readily be included in other functions is it classified in this function.
(251) General Science And Basic Research
This includes the expenses of conducting the National Science Foundation programs and the general science activities of the Department of Energy.
(252) Space Flight, Research, And Supporting Activities
This subfunction is devoted to the development and operation of space transportation systems, basic scientific research connected with outer space, research and demonstrations designed to provide terrestrial applications of technology developed through space research, and development of new space technologies for future missions. Also included are the costs of tracking and data relay support for NASA space science and applications for flight missions.
(270) Energy
The energy function includes those programs designed to promote an adequate supply and appropriate use of energy to serve the needs of the economy. It includes most of those programs operated by the Department of Energy and its predecessor agencies except for atomic energy defense activities and for general science research not closely related to energy.
(271) Energy Supply
This includes those programs designed to increase the supply of energy through the development of domestic resources and systems capable of using them. Included in energy supply are the costs of research and demonstration of supply systems.
(272) Energy Conservation
Programs in this subfunction are designed to encourage the prudent use of energy resources.
(274) Emergency Energy Preparedness
This includes the programs associated with developing and maintaining a stockpile of energy resources (currently confined to petroleum) to meet emergency needs and associated contingency planning activities.
(276) Energy Information, Policy, And Regulation
This includes the unallocable overhead activities of the Department of Energy plus the costs of energy information and regulation activities.
(300) Natural Resources And Environment
This function includes those programs whose primary purpose is to develop, manage, and maintain the Nation's natural resources and environment. It encompasses development and management of water resources; protection and enhancement of environmental quality; development and maintenance of recreational resources; promotion of the prudent use of forest and mineral resources; the fostering of conservation practices on both public and private lands; marine, earth, and atmospheric -related research
, and the management of the public domain. Excluded from this function are the outlays for community water supply programs, basic sewer system, and waste treatment plants, which are part of a community or regional development (rather than an environmental enhancement) program or are part of the cost of operating a Federal facility (such as a military installation).
(301) Water Resources
This includes water protection, conservation, irrigation, and related activities including the total costs of multipurpose water projects where it is not feasible to separate out the transportation (navigation) or energy (power) segments of these projects.
(302) Conservation And Land Management
This includes the costs of operating the public domain (including national forests), payments to encourage private land conservation activities, and surface mining reclamation efforts.
(303) Recreational Resources
These are programs involving the acquisition, improvement, and operation of recreational lands and facilities including fish and wildlife and parks. It also includes outlays for the preservation of historic areas.
(304) Pollution Control And Abatement
This includes outlays for controlling and reducing air, water, and land pollution or that are specifically funded as an environmental enhancement program. It excludes water resources programs, water treatment plants, and similar programs that are not funded as part of an environmental enhancement activity.
(306) Other Natural Resources
This includes miscellaneous natural resources programs not classified in other subfunctions, such as marine, earth, and atmosphere-related research, and the cost of geological surveys and mapping.
(350) Agriculture
This function includes those programs that promote the economic stability of agriculture and the Nation's capability to maintain and increase agricultural production. These objectives are accomplished through farm income stabilization programs, research and educational activities, programs that maintain agricultural markets, regulation of agricultural markets and practices, and maintenance of an adequate stockpile of agricultural commodities. This function does not include programs which, thoug
h related to rural development, are not directly related to agriculture, such as rural environmental and conservation programs that are classified in the natural resources function. In addition, it excludes the costs connected with concessionary food export sales or food donations whether overseas or for domestic income support purposes.
(351) Farm Income Stabilization
Loans, subsidies, and other payments for purposes of stabilizing agricultural prices at an equitable level. This includes the cost of acquisition and storage of agricultural commodity stockpiles but does not include the cost of foreign agricultural export losses (which are classified in the international affairs function) or domestic donations of food (which are part of an income support, rather than a farm price support, program).
(352) Agricultural Research And Services
This includes all other costs of agricultural programs including expenses for programs such as agricultural research and extension services.
(370) Commerce And Housing Credit
This function includes the promotion and regulation of commerce and the housing and thrift insurance industries. Commerce includes the collection and dissemination of social and economic data unless they are an integral part of another function (such as health). This function includes general purpose loans and subsidies to business and to the housing industry. In general, credit and insurance programs are included in this function; however, if such programs are a means of achieving the basic o
bjectives of another function and are an integral part of the programs of that function they are classified in the other function.
(371) Mortgage Credit
Includes homeownership and related loan and insurance programs.
(372) Postal Service
Any net outlays of the postal service included in the budget (or off-budget).
(373) Deposit Insurance
Includes insurance programs protecting depository thrift institutions.
(376) Other Advancement Of Commerce
This includes loan programs designed to aid specialized forms of business (such as small business) that are not included elsewhere in the functional structure. It also includes the costs of collection and dissemination of economic and demographic statistics (such as census data) and of regulation of business.
(400) Transportation
This function includes all programs with the primary aim of providing for the transportation of the general public and/or their property, regardless of whether local or national and regardless of the particular mode of transportation. It includes the construction of facilities; purchase of equipment; research, testing, and evaluation; provision of communications directly related to transportation (for example, air traffic control by the FAA); and operating subsidies for transportation facilitie
s (such as mass transit) and industries (such as railroads). Transportation includes regulatory activities directed toward transportation. Excluded from this function are the costs of moving personnel or equipment as part of the operation of other government services; the provision of foreign economic assistance which may take the course of assisting transportation facilities or programs abroad; the construction of roads, trails, etc., as an integral part of the operation of public lands, parks
, forests, or military reservations, unless they are specifically funded as a part of a broader transportation program; the construction of roads or other transportation facilities as an integral part of a broad community facility or regional development program where the clear intent of the program is regional development and the provisions of transportation facilities is only an incidental by-product or means to attain the objective of regional development. Also excluded from transportation a
re research and technology activities devoted to space research, except for aeronautical technology, even though this research may eventually redound to the advantage of general transportation.
(401) Ground Transportation
Outlays to aid and/or regulate the various modes of ground transportation, such as roads and highways, railroads, and urban mass transit.
(402) Air Transportation
Outlays to aid and/or regulate air transportation, including aeronautical research conducted by the National Aeronautics and Space Administration.
(403) Water Transportation
Outlays to aid and/or regulate maritime commerce. (To the extent that the data can readily be segregated, this should extend to include inland and deep draft navigation facilities of water resources projects.)
(407) Other Transportation
Outlays for general transportation programs and overhead not readily allocable into any of the preceding subfunctions.
(450) Community And Regional Development
This function consists of broad-based community, regional, urban and rural renewal and development programs. It includes grants and loans for water supply and sewer systems (except those specifically funded as environmental protection programs), urban community and economic development programs, regional economic development programs, broad-based public facility construction programs, and relief and rehabilitation of private and public facilities in the event of natural disasters. Aids to busin
esses such as loans, loan guarantees, and subsidies are not normally included in this function unless such aids are a means of economic development to aid restricted (generally depressed) areas and are not designed to promote particular lines of business for their own sake. Transportation facilities developed as an integral part of a community development (rather than transportation) program are also included in this function. As a normal rule, human development and services programs are exclud
ed from this function (and included in the education, training, employment, and social services function). This function is confined to development of physical facilities or financial infrastructures designed to promote viable community economies.
(451) Community Development
This subfunction includes grants and related programs designed to aid community (largely urban) development. It includes community development block grants and predecessor activities such as the urban renewal and model cities programs. Community development programs are generally carried out by the Department of Housing and Urban Development.
(452) Area And Regional Development
Grants, loans, subsidies, and related aids to economic development or depressed areas that are generally either primarily for rural areas or else are more regional in nature or purpose than the community development programs. Area and regional development programs are generally carried out by agencies other than the Department of Housing and Urban Development, such as the Departments of Agriculture, Commerce, and Interior.
(453) Disaster Relief And Insurance
This subfunction includes those Federal programs uniquely devoted to assist communities to recover from natural disasters and assist families on an emergency basis when they are adversely affected by such disasters.
(500) Education, Training, Employment, And Social Services
This function includes those outlays designed to promote the general extension of knowledge and skills, to provide public services to needy individuals, and/or to assist individuals to become self-supporting members of society. It includes the provision of education or training child care services, employment counselling, vocational rehabilitation, and other social services provided to individuals and families. It also includes cash payments (scholarships, loans, or stipends) to persons when s
uch payments are provided to enable a person to participate in education or training programs; it includes programs designed to provide services to the poor (such as community services) that are not an integral part of some other function, and also includes the costs of research directly related to the programs in this function. This function excludes education or training undertaken as an integral part of the achievement of another functional end (such as training of military personnel; vetera
ns education, training, and rehabilitation; or training of health workers in a health program) and also excludes general purpose scientific research. Nutrition or food service programs that are funded separately from social services or education shall be included as income security rather than being included in this function.
(501) Elementary, Secondary, And Vocational Education
This includes pre-school, elementary, secondary and vocational education programs.
(502) Higher Education
This includes postsecondary, college level and graduate school education programs.
(503) Research And General Education Aids
This includes assistance for the arts, the humanities, educational radio and television, public libraries, and museums.
(504) Training And Employment
This includes programs of job or skill training, employment services and placement, and payments to employers to subsidize employment of marginal, unemployed, or low income workers.
(505) Other Labor Services
This includes aids to or regulation of the labor market (including gathering labor statistics and mediation and conciliation services) other than employment and training programs, and other than occupational safety and health programs.
(506) Social Services
This is composed of two forms of activities: (a) programs involving the provision of a broad range of services to individuals to assist them to improve their vocational capabilities (vocational rehabilitation) or family status, and (b) provision of services to the poor and elderly that are not primarily for income support and that are not an integral part of some other function (for example, community action programs).
(550) Health
This function includes those programs that have as their basic purpose the promotion of the physical and mental health of the nation's population, including the prevention of illness and accidents. It includes planning, financing, and provision of medical care; research into the causes and cure of disease; the financing of specialized programs for training of health workers and researchers; and promotion of consumer and occupational health and safety. Excluded from the health function are Fede
ral health care costs that are an integral part of another function, such as medicare and medical care for military personnel and for veterans. General scientific research that has medical applications (such as that conducted by the National Science Foundation) and health programs financed through foreign assistance programs are also excluded from the health function.
(551) Health Care Services
This includes the costs of financing the provision of medical services to individuals and families whether such services are provided directly by the Federal Government or financed through grants, contracts, insurance, or reimbursements.
(552) Health Research And Training
This includes the cost of all research programs _ whether basic or applied _ that are financed specifically as health or medical research. It excludes research that is an integral part of other functions (such as biomedical research in the space program). It also includes programs specifically funded as health training programs.
(554) Consumer And Occupational Health And Safety
This includes such programs as meat and poultry inspection, food and drug inspection, consumer product safety, and occupational safety.
(570) Medicare
(571) Medicare
Medicare is composed of the Federal Hospital Insurance and Federal Supplementary Medical Insurance trust funds. This includes all off-setting collections to these two funds, except for employers share and employee retirement (subfunction_951) and net interest (interest received by on_budget trust funds_902). Also includes trust funds and general funds payments to those funds.
(600) Income Security
This function includes payments for or to persons for which no current service is rendered. It includes military and civilian retirement, disability, unemployment, and welfare payments and the associated administrative costs. Also included in income security are the food stamp, special milk, and child nutrition programs (whether the benefits are in cash or kind); both Federal and trust fund unemployment compensation and workmen's compensation; public assistance cash payments; benefits to coal
miners; and low and moderate-income housing aids. Excluded from this function are social security, financial assistance for educational purposes, provision or reimbursement for child care services and stipends, medical care (whether in cash or kind), and subsidies to businesses (such as farm price supports) even though they may end up as income to persons. Also excluded are income security programs restricted to veterans and their dependents.
(601) General Retirement And Disability Insurance (Excluding Social Security)
This includes non-needs-tested retirement and disability programs except for those specifically restricted to Federal employees and social security. Most programs in this subfunction are financed through trust fund mechanisms but it includes some Federal funds programs such as payments to coal miners. The subfunction is composed mainly of the railroad retirement fund and special benefits for coal miners.
(602) Federal Employee Retirement And Disability
Includes all funded retirement and disability programs restricted to Federal employees. In those cases where there are no retirement funds (such as the Coast Guard retired pay) the case benefits are included in the function where the employees were employed (in this case transportation).
(603) Unemployment Compensation
Benefits for unemployed workers that are not conditioned by needs tests. This subfunction does not include other benefits (such as food stamps) that an unemployed person might be eligible for under any other program.
(604) Housing Assistance
Federal income support and related expenses that are specifically for and limited to financing or providing housing for individuals and families.
(605) Food And Nutrition Assistance
Federal income support and related expenses that are specifically for and limited to financing or providing food or nutritional assistance to individuals and families.
(609) Other Income Security
Income security programs that are not included in any other subfunction. This is composed primarily of either direct payments or grants-in-aid to finance direct payments that constitute cash income to low-income individuals and families, but it also includes refugee assistance and both administrative expenses and offsetting collections in the income security function that are not part of any other subfunction.
(650) Social Security
Social Security is composed of the Federal Old_Age and Survivors Insurance and Federal Disability Insurance trust funds and general funds payments to those funds, all offsetting receipts by those trust funds, except those classified in subfunction 903 - interest received by off-budget trust funds.
(651) Social Security
This includes the Old Age and Survivors Insurance (OASI) and Disability Insurance (DI) trust funds and related intergovernmental payments and off_setting collections.
(700) Veterans Benefits And Services
This function consists of programs providing benefits and services, the eligibility for which is related to prior military service but the financing of which is not an integral part of the costs of national defense. It includes veterans service-connected compensation; veterans non-service connected pensions; and veterans readjustment benefits, housing, and medical care programs. As a normal rule, the outlays in this function are similar to those in the broader general purpose functions (such a
s income security or health) but are restricted to veterans, their dependents, and their survivors. Earned rights of career military personnel that are a cost of the defense budget (such as military retired pay or medical care) are excluded from this function. The subfunctions of this function are so structured that they are readily additive to analogous major functions for the general population.
(701) Income Security For Veterans
Includes veterans compensation, pensions, burial benefits and life insurance.
(702) Veterans Education, Training, And Rehabilitation
Composed primarily of the "GI bill" readjustment benefits.
(703) Hospital And Medical Care For Veterans
Composed of medical care and research financed by the Veterans Administration.
(704) Veterans Housing
Composed of housing loan and guarantee programs for, and restricted to, veterans and dependents.
(705) Other Veterans Benefits And Services
Mainly the administrative expenses of the Veterans Administration.
(750) Administration Of Justice
This function includes those programs designed to provide judicial services, police protection, law enforcement (including civil rights), rehabilitation, and incarceration of criminals, and promotion of the general maintenance of domestic order. It includes the provision of court appointed counsel or other legal services to individuals. This function excludes the costs of the legislative branch, the narrow-purpose police or guard activities providing protection to Federal property, or activiti
es which are an integral part of a broader function (such as postal inspectors, tax collection agents, and Park Service Rangers). The costs of National Guard personnel who are called upon occasionally to provide general public safety protection and military police costs are included under the national defense function rather than in this function.
(751) Federal Law Enforcement Activities
Includes Customs, the Immigration and Naturalization Service, the Drug Enforcement Administration, and police and crime prevention activities in other programs. This subfunction also includes the readily identifiable enforcement costs of civil rights activities.
(752) Federal Litigative And Judicial Activities
Includes the cost of the judiciary, the cost of prosecution and Federal expenses connected with financing legal defense activities.
(753) Federal Correctional Activities
Covers the cost of incarceration, supervision, parole, and rehabilitation of Federal prisoners.
(754) Criminal Justice Assistance
Includes the cost of grants to State and local governments to assist them in operating and improving their law enforcement and justice system.
(800) General Government
This function includes the general overhead costs of the Federal Government, including legislative and executive activities; provision of central fiscal, personnel, and property activities; and the provision of services that cannot reasonably be classified in any other major function. As a normal rule, all activities reasonably or closely associated with other functions shall be included in those functions rather than listed as a part of general government.
(801) Legislative Functions
Includes most of the costs of the legislative branch except for the Tax Court, the Library of Congress, and the Government Printing Office revolving fund.
(802) Executive Direction And Management
Includes the Executive Office of the President (unless some major grants or operating programs are included in the EOP); occasionally some closely related spending outside the EOP is also included in this subfunction.
(803) Central Fiscal Operations
Includes the general tax collection and fiscal operations of the Treasury Department.
(804) General Property And Records Management
Includes most of the operations of the General Services Administration (net of reimbursements from other agencies for services rendered).
(805) Central Personnel Management
Includes most of the operating costs of the Office of Personnel Management (formerly the Civil Service Commission) and related agencies (net of reimbursements from other agencies for services rendered).
(806) General Purpose Fiscal Assistance
Includes Federal aid to State, local, and territorial governments that is available for general fiscal support. It includes payments in lieu of taxes, grants from Forest Service and Interior Department rents, payments to territories and Puerto Rico, and the Federal payment to the District of Columbia.
(808) Other General Government
Includes miscellaneous other costs such as Federal costs of territorial governments.
(999) Multiple Functions
This function code is used where two or more accounts with different Treasury basic account symbols are included in a consolidated program.

Total Row Count in Report- 83
Row(s) 1 - 83

General Services Administration
Office of Chief Acquisition Officer
Regulatory and Federal Assistance Division (VIR)