DETAILED BUDGET ESTIMATES

The Budget Appendix contains various tables and schedules in support of the budget. It includes explanations of the work to be performed and the money needed. It includes the language proposed for enactment by Congress on each item that requires congressional action in an appropriations bill. It also contains the language proposed for the general provisions of appropriations acts that apply to entire agencies or groups of agencies. The chapter, "Budget Concepts", in the Analytical Perspectives, explains the terms and budget concepts used throughout the budget.

The second chapter in the Appendix presents general provisions of law that apply to all Government activities (see explanation below). Chapters for the Legislative Branch and the Judiciary follow. These are followed by chapters for the Executive Branch. The cabinet departments appear first in alphabetical order and are followed by the larger non-departmental agencies, such as Other Defense—Civil Programs, and the Executive Office of the President. The remaining small agencies are listed under the heading Other Independent Agencies. If the amounts in the individual accounts for other independent agencies are below the million dollar reporting threshold applicable to data in the Appendix, the data are consolidated into a single set of schedules under "Other Commissions and Boards." Appropriations language for these agencies is presented individually under the same heading.

A section for a large agency is usually organized by major subordinate organizations within the agency (usually bureaus) or by major program area.

Within each bureau or major program area, accounts usually appear in the following order:

—general fund accounts;

—special fund accounts;

—public enterprise revolving funds;

—intragovernmental revolving funds and management funds;

—credit reform accounts, in the following order: program account, financing account, and liquidating account;

—trust funds;

—trust revolving funds.

By law, the Old-Age and Survivors Insurance and Disability Insurance trust funds (Social Security) are outside the budget totals. These accounts are presented in the Social Security Administration section. Also, by law, the Postal Service Fund is outside the budget totals. A presentation for the Fund is included in the Other Independent Agencies section.

General provisions are provisions in appropriations acts that apply to more than one appropriation. They usually appear in separate titles of the appropriations acts. When they apply only to the appropriations for two or more agencies covered by the act, they will appear at the end of the section. The proposed language for general provisions of appropriations acts that are only applicable to one agency appear at the end of the section for that agency. The Government-wide general provisions apply to all appropriations Government-wide.

The following table indicates the location of all general provisions. The first column of the table lists the most recently enacted appropriations and the major agencies responsible for programs funded by each act. The second column provides the location of the general provisions that apply to the agencies listed in the first column. The general provisions that are Government-wide in scope (identified as "Departments, Agencies, and Corporations") contained in the Financial Services and General Government Appropriations Act, appear in a separate chapter following this one.

The language proposed for inclusion in the 2013 appropriations acts appears following the account title, and the amounts are stated in dollars. Accounts included in the enacted 2012 appropriations bills are printed in roman type as a base. Brackets enclose material that is proposed for deletion; italic type indicates proposed new language. The citation to the specific appropriations act from which the basic text of the 2012 language is taken appears at the end of the final language paragraph, printed in italic type within parentheses. If an appropriation is being proposed for the first time for an account assumed to be covered by these bills in 2013, all of the language is printed in italics. An illustration of proposed appropriations language for 2013 follows:

For necessary expenses, as authorized by law, of economic and statistical analysis programs of the Department of Commerce, [$96,000,000]$100,269,000, to remain available until September 30, 2014, including not to exceed $2,000 for official entertainment. (Department of Commerce Appropriations Act, 2012.)

Dollar amounts in Appendix schedules are stated in millions, unless otherwise specified.

The 2011 column of the budget presents the actual transactions and balances for that year, as recorded in agency accounts.

For 2012, the regular schedules include enacted appropriations, if any. They may also include indefinite appropriations on the basis of amounts likely to be required.

The 2013 column of the regular schedules includes proposed appropriations for all programs.

Amounts for proposed new legislation are shown generally in separate schedules, following the regular schedules or in budget sequence in the respective bureau. These schedules are identified as "Legislative proposals, subject to PAYGO" or "Legislative proposals not subject to PAYGO." The term "PAYGO" refers to the "pay-as-you-go" requirements of the Statutory Pay-As-You-Go Act of 2010. Appropriations language is included with the regular schedule, but usually not with the separate schedules for proposed legislation. Usually the necessary appropriations language is transmitted later upon enactment of the proposed legislation.

This schedule provides the following information:

—obligations by program activity;

—budgetary resources;

—change in obligated balance; and

—budget authority and outlays, net.

The "Obligations by program activity" section shows obligations for specific activities or projects. The activity structure is developed for each appropriation or fund account to provide a meaningful presentation of information for the program. Where the amounts are significant, this section distinguishes between operating expenses and capital investment and between direct and reimbursable programs. The last entry, "Total new obligations," indicates the amount of budgetary resources required to finance the activities of the account.

The "Budgetary resources" section shows the budgetary resources available or estimated to be available to finance the obligations. The resources available for obligation include the start-of-year unobligated balances of a prior year that have not expired, new budget authority, and adjusting entries, such as recoveries from prior year obligations. This section provides detailed information on the total new budget authority (gross) available to finance the program. It includes information on the type of budget authority that is available, reductions, and amounts precluded from obligation. It indicates whether the budget authority is discretionary (controlled by appropriations acts) or mandatory (controlled by other laws).

The "Change in obligated balance" section shows the difference between obligations and outlays. The two components of the obligated balance—unpaid obligations and uncollected payments from Federal sources—are presented separately. New obligations are added to the obligations that were incurred in a previous year but not liquidated. Total disbursements (outlays, gross) are subtracted from these amounts. Adjusting entries, such as adjustments in expired accounts and recoveries of prior year unpaid obligations, are included as appropriate, resulting in the end-of-year obligated balance.

The "Budget authority and outlays, net" section bridges from gross budget authority and outlays to net budget authority and outlays. The section presents discretionary and mandatory amounts separately and indicates whether the outlays pertain to balances or new authority. It also indicates the amounts to be deducted from gross budget authority and outlays and the resulting net budget authority and outlay amounts. Offsetting collections (cash) and the change in uncollected payments from Federal sources are deducted from gross budget authority; only offsetting collections (cash) are deducted from gross outlays.

Program and Financing (in millions of dollars)

A schedule titled "Summary of Budget Authority and Outlays" immediately follows the first program and financing schedule for any account that has additional program and financing schedules for supplemental requests, legislative proposals, or current year cancellation proposals.

Narrative statements present briefly the objectives of the program and the work to be financed primarily for 2013. They may include measures of expected performance and describe a relationship to the financial estimates.

Object classes reflect the nature of the things or services purchased, regardless of the purpose of the program for which they are used. Object class entry 11.9, "Total personnel compensation" sums the amounts in object classes 11.1 through 11.8. Except for revolving funds, reimbursable obligations are aggregated in a single line and not identified by object class. Amounts for any object class that are below the reporting threshold (i.e., amounts that are $500 thousand or less) are reported together as a single entry. If all of the obligations for an account are in a single object class, the schedule is omitted and the object class code is printed in the Program and Financing Schedule on the "Total new obligations" line. Data, classified by object, are illustrated in the following schedule:

Object Classification (in millions of dollars)

When obligations for personnel compensation are shown in the object classification schedule, an employment summary generally follows the object classification schedule, as illustrated below:

Employment Summary

Federal civilian employment generally is stated on a full-time equivalent (FTE) basis. It is the total number of hours worked (or to be worked) divided by the number of compensable hours applicable to each fiscal year.

Balance sheets are presented for all direct and guaranteed loan liquidating and financing accounts, most Government-sponsored enterprises, and certain revolving and trust revolving funds conducting business with the public. They are occasionally presented for funds conducting business within the Government.

The balance sheets show assets, liabilities, and equity for the fund at the close of each fiscal year. In addition to this information, which is similar to commerical balance sheet data, budget needs also require additional information, such as appropriated capital, which is shown in the equity section. The amounts in the 2010 column are audited.

Balance Sheet (in millions of dollars)

Federal credit programs provide benefits to the public in the form of direct loans and loan guarantees. The Federal Credit Reform Act of 1990 requires that the costs of direct and guaranteed loans of a program be calculated on a net present value basis, excluding administrative costs. For most programs, direct loan obligations and loan guarantee commitments cannot be made unless appropriations for the cost have been provided in advance in annual appropriations acts. Annual limitations on the amount of obligations and commitments may also be enacted in appropriations language.

Appropriations for the costs of direct loans and loan guarantees are recorded as budget authority in credit program accounts. The administrative expenses associated with a credit program are also recorded in the program account, but on a cash basis. All cash flows to and from the public arising from direct loan obligations and loan guarantee commitments are recorded in separate financing accounts. The transactions of the financing accounts are not included in the budget totals. Program accounts make subsidy payments, recorded as budget outlays, to the financing accounts at the time of the disbursement of the direct or guaranteed loans.

The transactions associated with direct loan obligations and loan guarantee commitments made prior to 1992 continue to be accounted for on a cash flow basis and are recorded in liquidating accounts. In most cases, the liquidating account is the account that was used for the program prior to the enactment of the new requirements.

Program and Financing schedules (described above) are shown for program, financing, and liquidating accounts. In addition, a Summary of Loan Levels, Subsidy Budget Authority, and Outlays by Program schedule is shown for program accounts. This schedule displays credit program information at the risk category level. Status of Direct Loans and Status of Guaranteed Loans schedules (as applicable) are shown for financing accounts and liquidating accounts. Examples of these schedules are shown below. Summary information on Federal credit programs is provided in the chapter titled "Credit and Insurance'' in the Analytical Perspectives volume of the Budget.

Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)

Status of Direct Loans (in millions of dollars)

Status of Guaranteed Loans (in millions of dollars)

This schedule is printed for special fund and trust fund accounts to show the amount of receipts that are credited to them. It also shows any balances of unappropriated receipts or receipts that are precluded from obligation because of a provision of law, such as a benefit formula or limitation on obligations. This schedule is presented with other schedules for the fund.

This schedule reports balances, cash income, and cash outgo for major trust funds and certain other accounts. When present, it appears after the narrative statement for the fund or account.

This schedule shows the amount of receipts attributed to an agency that are credited to the general fund of the Treasury. It is printed at the end of the presentation for the agency, before any general provisions.

In some cases, funds appropriated to the President or to an agency are allocated to one or more agencies that help to carry out a program. Obligations incurred under such allocations are included in the data for the account to which the appropriation is made in the allocating agency. The object classification schedule for such accounts identifies the amount of such obligations by performing agency. A note at the end of a bureau or equivalent grouping identifies allocations received from other agencies.

The "separate statement of the budget estimate'' for each Office of Inspector General, referenced in Section 6(f)(3)(A) of the Inspector General Act of 1978, as amended, is included in the respective congressional justification for that Office.

In accordance with law or established practice, the presentations for the Legislative Branch, the Judiciary, the Milk Market Orders Assessment Fund of the Department of Agriculture, and the International Trade Commission have been included, without review, in the amounts submitted by the agencies.

The budgets of the privately owned Government-sponsored enterprises and the Board of Governors of the Federal Reserve System are not subject to review; they are included for information purposes only.