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	Ben's Guide to U.S. Government

Budget of the United States Government: Description of Budget Documents Fiscal Year 2001

Budget of the United States Government

Contains the Budget Message of the President and information on the President's FY 2001 budget proposals. (This document was released on February 7, 2000.)

Analytical Perspectives

Contains analyses that are designed to highlight subject areas or present the budget in perspective.

It includes economic and accounting analyses; information on Federal receipts and collections; spending; borrowing and debt; the Budget Enforcement Act preview report; current services estimates; and other technical presentations. It also includes information on the budget system and concepts and a listing of the Federal programs by agency and account. (This document was released on February 7, 2000.)

Historical Tables

Provides data on budget receipts, outlays, surpluses or deficits, Federal debt, and Federal employment covering an extended time period -- in most cases beginning in fiscal year 1940 or earlier and ending in fiscal year 2005. These are much longer time periods than are shown by similar tables in other budget documents. As much as possible, the data in this volume and all other historical data in the budget documents have been made consistent with the concepts and presentation used in the 2001 Budget, so the data series are comparable over time. (This document was released on February 7, 2000.)

Appendix

Contains detailed information on the various appropriations and funds that constitute the budget designed primarily for the use of the Appropriations Committee. The Appendix contains more detailed financial information on individual accounts than is found in the other budget documents. For each agency, it includes: the proposed text of appropriation language, budget schedules for each account, new legislative proposals, explanations of the work to be performed and the funds needed, and proposed general provisions applicable to the appropriations of entire agencies or group of agencies. Supplemental and rescission proposals for the current year are presented separately. Information is also provided on certain activities whose outlays are not part of the budget totals. (This document was released on February 7, 2000.)

A Citizen's Guide to the Federal Budget

Provides general information about the budget and the budget process for the general public. Produced by the Office of Management and Budget. (This document was released on February 7, 2000.)

Budget System and Concepts

Contains an explanation of the system and concepts used to formulate the President's budget proposal. (This document was released on February 7, 2000.)

Federal Credit Supplement

Presents summary information about Federal direct loan and loan guarantee programs subject to the Federal Credit Reform Act of 1990. The tables contain information on estimates of credit subsidy rates by program, loan characteristics, assumptions underlying the subsidy estimates, and reestimates of subsidies. (This document was released on February 7, 2000.)

Object Class Analysis

Presents the obligations of the Federal Government in uniform categories that describe the nature of the services or article for which obligations are incurred. The object class tables in the Appendix provide direct obligations only. (This document was released on February 7, 2000.)

Object Class Analysis, Detail

Presents a recapitulation of the object class tables in the Appendix. The object class tables in the Appendix provide direct obligations only. The tables in this report provide object classifications for both direct and reimbursable obligations. (This document was released on February 7, 2000.)

Balances of Budget Authority

Presents information on the unexpended balances of budget authority for the end of fiscal years 1999, 2000, and 2001, as shown in the FY 2001 Budget. Unexpended balances are the result of the lag between the time budget authority becomes available (when the appropriations are enacted) and the actual outlay of funds. (This document was released on February 7, 2000.)

Budget Amendments and Supplementals

After the President's budget has been transmitted to Congress, appropriations requests may be transmitted to revise the original budget request for the current year (supplemental) or budget year (amendment), including proposed appropriations language for legislative initiatives (e.g., items included in the budget as proposed for later transmittal). In addition, releases of contingent emergency funding are actions by the President that make available for obligation previously appropriated emergency funds. These releases are made pursuant to the Balanced Budget and Emergency Deficit Control Act of 1985, as amended and may occur when an appropriations act provides funds that are contingent on the President submitting a budget request to Congress that designates the amount requested as an emergency requirement. (This document was released on February 7, 2000.)

Public Budget Database User's Guide

Describes the format and content of the public budget database. This database, in spreadsheet format, provides account-level data on receipts (1962-2005), outlays (1962-2005), and budget authority (1976-2005). The user's guide describes the sources and limitations of the data, the file formats and data organization, and provides reference tables for some of the major categorizations of budget data. (This document was released on February 7, 2000.)