DETAILED BUDGET ESTIMATES 1 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 pro- posed 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, ex- plains the terms and budget concepts used throughout the budget. ARRANGEMENT 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 Indpendent Agencies. If the amounts in the indi- vidual accounts for other independent agencies are below the million dollar reporting threshold applicable to data in the Ap- pendix, 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 sub- ordinate 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: accounts for which appropriations are requested for the budget year; accounts for which appro- priations were made in the current year and not requested in the budget year; other unexpired accounts; expired ac- counts; —special fund accounts: accounts for which appropriations are requested for the budget year; accounts for which appropri- ations were made in the current year and not requested in the budget year; other unexpired accounts; expired accounts; —public enterprise funds; —intragovernmental revolving funds and management funds; —credit reform accounts, in the following order: program ac- count, 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 Ad- ministration 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 applic- able to one agency appear at the end of the section for that agency. The Government-wide general provisions apply to all appropri- ations Government-wide. The following table indicates the location of all general provi- sions. 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. =========== ==== =============== ======= =============== ==== ==== ==== ===== === ==== ==== === Chapter in which general provisions appear Appropriations Act Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, P.L. 111–80. Department of Agriculture Department of Agriculture, excluding Forest Service...................................... Department of Agriculture Department of Health and Human Services, Food and Drug Administration. Commerce, Justice, Science, and Related Agencies Appropriations Act, P.L. 111–117. Department of Commerce Department of Commerce.................................................................................. Department of Justice Department of Justice........................................................................................ Department of Commerce National Aeronautics and Space Administration............................................. Department of Justice National Science Foundation............................................................................. Department of Defense Department of Defense Appropriations Act, P.L. 111–117................................... Energy and Water Development and Related Agencies Appropriations Act, P.L. 111–85. Department of Energy Department of Energy........................................................................................ Corps of Engineers—Civil Works Corps of Engineers............................................................................................. Department of the Interior Department of the Interior, Bureau of Reclamation........................................ Financial Services and General Government Appropriations Act, P.L. 111–117. Department of the Treasury Department of the Treasury.............................................................................. Other Independent Agencies District of Columbia........................................................................................... Department of the Treasury Executive Office of the President...................................................................... Department of Homeland Security Department of Homeland Security Appropriations Act, P.L. 111–83.................. 3 Department of the Interior, Environment, and Related Agencies Appropriations Act, P.L. 111–88. Department of the Interior Department of the Interior, excluding Bureau of Reclamation....................... Department of the Interior Department of Agriculture, Forest Service....................................................... Department of the Interior Department of Health and Human Services, Indian Health Service.............. Department of the Interior Environmental Protection Agency..................................................................... Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 111–117. Department of Labor Department of Labor.......................................................................................... Department of Health and Human Services, excluding Food and Drug Department of Health and Human Services Administration, and the Indian Health Service............................................ Department of Education Department of Education................................................................................... Department of Labor Social Security Administration.......................................................................... Legislative Branch Legislative Branch Appropriations Act, P.L. 111–68............................................ Military Construction and Veterans Affairs and Related Agencies Appropriations Act, P.L. 111–117. Department of Defense Department of Defense, Military Construction................................................ Department of Veterans Affairs Department of Veterans Affairs........................................................................ Department of State, Foreign Operations, and Related Programs Appropriations Act, P.L. 111–117. Department of State and Other International Programs Department of State........................................................................................... Department of State and Other International Programs Agency for International Development............................................................. Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, P.L. 111–117. Department of Transportation Department of Transportation.......................................................................... Department of Housing and Urban Development Department of Housing and Urban Development............................................ FORM OF DETAILED MATERIAL APPROPRIATIONS LANGUAGE The language proposed for inclusion in the 2011 appropriations acts appears following the account title, and the amounts are stated in dollars. Accounts included in the enacted 2010 appro- priations bills are printed in roman type as a base. Brackets en- close 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 2010 language is taken ap- pears 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 2010, all of the language is printed in italics. An illustra- tion of proposed appropriations language for 2011 follows: NATIONAL EYE INSTITUTE For carrying out section 301 and title IV of the Public Health Service Act with respect to eye diseases and visual disorders, [$695,789,000] $695,789,000. (Department of Health and Human Services Appropriations Act, 2010.) BASIS FOR SCHEDULES Dollar amounts in Appendix schedules are stated in millions, unless otherwise specified. The 2009 column of the budget presents the actual transactions and balances for that year, as recorded in agency accounts. For 2010, the regular schedules include enacted appropriations. They may also include indefinite appropriations on the basis of amounts likely to be required. The 2011 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 Budget Enforcement Act (BEA) of 1990 (BEA expired at the end of 2002). 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. In addition, supplemental appropriations proposals for 2010 are presented in a separate chapter. PROGRAM AND FINANCING SCHEDULE This schedule provides the following information: —obligations by program activity; —budgetary resources available for obligation; —detailed information on new budget authority (gross); —change in obligated balances; —detailed information on outlays (gross); —offsets to gross budget authority and outlays; and —net budget authority and outlays. The "Obligations by program activity" section shows obligations for specific activities or projects. The activity structure is de- veloped 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 obliga- tions", indicates the amount of budgetary resources required to finance the activities of the account. The "Budgetary resources available for obligation" 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. New obligations are subtracted from these resources, resulting in the end-of-year unobligated balances. The "New budget authority (gross), detail" section provides de- tailed information on the total new budget authoirty available to finance the program. It includes information on the type of budget authority that is available, reductions, and amounts THE BUDGET FOR FISCAL YEAR 2011 4 precluded from obligation. It indicates whether the budget au- thority is discretionary (controlled by appropriations acts) or mandatory (controlled by other laws). The "Change in obligated balances" section shows the difference between obligations and outlays. New obligations are added to the obligations that were incurred in a previous year but not li- quidated. Total disbursements (outlays, gross) are subtracted from these amounts. Adjusting entries, such as adjustments in expired accounts, are included as appropriate, resulting in the end-of-year obligated balance. The "Outlays (gross), detail" section indicates whether the out- lays pertain to discretionary or mandatory budget authority and to balances or new authority. The "Offsets" and "Net budget authority and outlays" sections indicate the amounts to be deducted from gross budget authority and outlays and the resulting net budget authoirty and outlay amounts. Offsetting collections (cash) and the change in orders on hand 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) =========== ==== =============== ======= =============== ==== ==== ==== ===== === ==== ==== === 2011 est. 2010 est. 2009 actual Identification code 16–1186–0–1–755 Obligations by program activity: Direct program: ................. ................. ................. Policy and program development........................................... 00.01 ................. ................. ................. Departmental management and administration.................... 00.02 ................. ................. ................. Facilities operations, maintenance, and repair...................... 00.03 ................. ................. ................. Reimbursable program........................................................... 09.01 ................. ................. ................. Total new obligations......................................................... 10.00 Budgetary resources available for obligation: ................. ................. ................. New budget authority (gross)..................................................... 22.00 ................. ................. ................. Total new obligations............................................................. 23.95 ................. ................. ................. Unobligated balance expiring or withdrawn............................... 23.98 New budget authority (gross), detail: Discretionary: ................. ................. ................. Appropriation......................................................................... 40.00 Mandatory: ................. ................. ................. Spending authority from offsetting collections: Offsetting collections (cash)............................................................... 69.00 ................. ................. ................. Change in uncollected customer payments from Federal sources.......................................................................... 69.10 ................. ................. ................. Spending authority from offsetting collections (total).... 69.90 ................. ................. ................. Total new budget authority (gross)............................................. 70.00 Change in obligated balances: ................. ................. ................. Obligated balance, start of year................................................. 72.40 ................. ................. ................. Total new obligations................................................................. 73.10 ................. ................. ................. Total outlays (gross)................................................................... 73.20 ................. ................. ................. Adjustments in expired accounts (net)....................................... 73.40 ................. ................. ................. Change in uncollected customer payments from Federal sources (unexpired)............................................................................. 74.00 ................. ................. ................. Obligated balance, end of year............................................... 74.40 Outlays (gross), detail: ................. ................. ................. Outlays from new discretionary authority................................... 86.90 ................. ................. ................. Outlays from discretionary balances.......................................... 86.93 ................. ................. ................. Outlays from new mandatory authority....................................... 86.97 ................. ................. ................. Total outlays (gross)............................................................... 87.00 Offsets: Against gross budget authority and outlays: ................. ................. ................. Offsetting collections (cash) from: Federal sources............... 88.00 Against gross budget authority only: ................. ................. ................. Change in uncollected customer payments from Federal sources (unexpired)............................................................ 88.95 Net budget authority and outlays: ................. ................. ................. Budget authority........................................................................ 89.00 ................. ................. ................. Outlays....................................................................................... 90.00 A schedule entitled "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 STATEMENT OF PROGRAM AND PERFORMANCE Narrative statements present briefly the objectives of the pro- gram and the work to be financed primarily for 2011. They may include measures of expected performance and describe relation- ship to the finacial estimates. SCHEDULE OF OBJECT CLASSIFICATION AND EMPLOYMENT SUMMARY Object classes reflect the nature of the things or sevices pur- chased, 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 oblig- ations" line. Data, classified by object, are illustrated in the fol- lowing schedule: Object Classification (in millions of dollars) =========== ==== =============== ======= =============== ==== ==== ==== ===== === ==== ==== === 2011 est. 2010 est. 2009 actual Identification code 17–0643–0–1–452 Direct obligations: Personnel compensation: ................. ................. ................. Full-time permanent.......................................................... 11.1 ................. ................. ................. Other than full-time permanent......................................... 11.3 ................. ................. ................. Total personnel compensation....................................... 11.9 ................. ................. ................. Civilian personnel benefits..................................................... 12.1 ................. ................. ................. Rental payments to GSA......................................................... 23.1 ................. ................. ................. Supplies and materials.......................................................... 26.0 ................. ................. ................. Subtotal, direct obligations................................................ 99.0 ................. ................. ................. Reimbursable obligations.......................................................... 99.0 ................. ................. ................. Below reporting threshold...................................................... 99.5 ................. ................. ................. Total new obligations......................................................... 99.9 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 =========== ==== =============== ======= =============== ==== ==== ==== ===== === ==== ==== === 2011 est. 2010 est. 2009 actual Identification code 17–0643–0–1–452 Direct: ................. ................. ................. Full-time equivalent employment............................................... 1001 Reimbursable: ................. ................. ................. Full-time equivalent employment............................................... 2001 Federal civilian employment generally is stated on a full-time equivalent (FTE) basis for the Executive Branch. It is the total number of hours worked (or to be worked) divided by the number of compensable hours applicable to each fiscal year. 5 DETAILED BUDGET ESTIMATES BALANCE SHEETS 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 informa- tion, 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 2008 column are audited. Balance Sheet (in millions of dollars) =========== ==== =============== ======= =============== ==== ==== ==== ===== === ==== ==== === 2009 actual 2008 actual Identification code 16–4023–0–3–754 ASSETS: Federal assets: Investments in US securities: ........................... ........................... Treasury securities, net........................................................... 1102 ........................... ........................... Agency securities, net............................................................. 1104 ........................... ........................... Receivables, net..................................................................... 1106 Non-Federal assets: ........................... ........................... Investments in non-Federal securities, net................................. 1201 ........................... ........................... Total assets................................................................................ 1999 LIABILITIES: Federal liabilities: ........................... ........................... Debt............................................................................................ 2103 Non-Federal liabilities: ........................... ........................... Debt............................................................................................ 2203 ........................... ........................... Total liabilities............................................................................ 2999 NET POSITION: ........................... ........................... Unexpended Appropriation.............................................................. 3100 ........................... ........................... Total net position........................................................................ 3999 ........................... ........................... Total liabilities and net position................................................. 4999 FEDERAL CREDIT SCHEDULES 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 guaran- teed 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. In addition, annual limitations on the amount of obligations and commitments may be enacted in appropriations language. Appropriations for costs are recorded as budget authority in credit program accounts. The administrative expenses associated with a credit program are also financed in the program account, but on a cash basis. All cash flows arising from direct loan oblig- ations 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 guaran- teed 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. Status of Direct Loans and Status of Guaranteed Loans schedules (as ap- plicable) are shown for liquidating accounts and financing ac- counts. Examples of these schedules are shown below. Summary information on Federal credit programs is provided in the chapter entitled "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) =========== ==== =============== ======= =============== ==== ==== ==== ===== === ==== ==== === 2011 est. 2010 est. 2009 actual Identification code 83–0100–0–1–155 Direct loan levels supportable by subsidy budget authority: ................. ................. ................. Economic opportunity loans....................................................... 1150 ................. ................. ................. Minority enterprise loans............................................................ 1150 ................. ................. ................. Total direct loan levels............................................................... 1159 Direct loan subsidy rates (in percent): ................. ................. ................. Economic opportunity loans....................................................... 1320 ................. ................. ................. Minority enterprise loans............................................................ 1320 ................. ................. ................. Weighted average subsidy rate................................................... 1329 Direct loan subsidy budget authority: ................. ................. ................. Economic opportunity loans....................................................... 1330 ................. ................. ................. Minority enterprise loans............................................................ 1330 ................. ................. ................. Total subsidy budget authority................................................... 1339 Direct loan subsidy outlays: ................. ................. ................. Economic opportunity loans....................................................... 1340 ................. ................. ................. Minority enterprise loans............................................................ 1340 ................. ................. ................. Total, subsidy outlays................................................................. 1349 Direct loan upward reestimates: ................. ................. ................. Economic opportunity loans....................................................... 1350 ................. ................. ................. Minority enterprise loans............................................................ 1350 ................. ................. ................. Total, upward reestimate budget authority................................. 1359 Direct loan downward reestimates: ................. ................. ................. Economic opportunity loans....................................................... 1370 ................. ................. ................. Minority enterprise loans............................................................ 1370 ................. ................. ................. Total, downward reestimate budget authority............................ 1379 Guaranteed loan levels supportable by subsidy budget authority: ................. ................. ................. General business loan guarantees............................................. 2150 ................. ................. ................. Minority enterprise loans............................................................ 2150 ................. ................. ................. Total guaranteed loan levels...................................................... 2159 Guaranteed loan subsidy (in percent): ................. ................. ................. General business loans.............................................................. 2320 ................. ................. ................. Minority enterprise loans............................................................ 2320 ................. ................. ................. Weighted average subsidy rate................................................... 2329 Guaranteed loan subsidy budget authority: ................. ................. ................. General business loans.............................................................. 2330 ................. ................. ................. Minority enterprise loans............................................................ 2330 ................. ................. ................. Total subsidy budget authority................................................... 2339 Guaranteed loan subsidy outlays: ................. ................. ................. General business loans.............................................................. 2340 ................. ................. ................. Minority enterprise loans............................................................ 2340 ................. ................. ................. Total subsidy outlays.................................................................. 2349 Status of Direct Loans (in millions of dollars) =========== ==== =============== ======= =============== ==== ==== ==== ===== === ==== ==== === 2011 est. 2010 est. 2009 actual Identification code 13–4324–0–3–376 Position with respect to appropriations act limitation on obligations: ................. ................. ................. Limitation on direct loans.......................................................... 1111 ................. ................. ................. Total direct loan obligations................................................... 1150 Cumulative balance of direct loans outstanding: ................. ................. ................. Outstanding, start of year.......................................................... 1210 ................. ................. ................. Disbursements: Direct loan disbursements................................ 1231 ................. ................. ................. Repayments: Repayments and prepayments.............................. 1251 ................. ................. ................. Outstanding, end of year........................................................ 1290 THE BUDGET FOR FISCAL YEAR 2011 6 Status of Guaranteed Loans (in millions of dollars) =========== ==== =============== ======= =============== ==== ==== ==== ===== === ==== ==== === 2011 est. 2010 est. 2009 actual Identification code 83–4100–0–3–155 Position with respect to appropriations act limitation on commitments: ................. ................. ................. Limitation on guaranteed loans made by private lenders........... 2111 ................. ................. ................. Total guaranteed loan commitments...................................... 2150 Memorandum: ................. ................. ................. Guaranteed amount of guaranteed loan commitments.............. 2199 Cumulative balance of guaranteed loans outstanding: ................. ................. ................. Disbursements: Outstanding, start of year................................. 2210 ................. ................. ................. Repayments: Disbursements of new guaranteed loans.............. 2231 ................. ................. ................. Repayments and prepayments................................................... 2251 Adjustments: ................. ................. ................. Terminations for default that result in a loan receivable............ 2261 ................. ................. ................. Outstanding, end of year........................................................ 2290 Memorandum: ................. ................. ................. Guaranteed amount of guaranteed loans outstanding, end of year........................................................................................ 2299 Addendum: Cumulative balance of defaulted guaranteed loans that result in loans receivable: ................. ................. ................. Outstanding, start of year...................................................... 2310 ................. ................. ................. Disbursements for guaranteed loan claims............................ 2331 ................. ................. ................. Repayments of loans receivable............................................. 2351 ................. ................. ................. Write-offs of loans receivable................................................. 2361 ................. ................. ................. Outstanding, end of year.................................................... 2390 SPECIAL AND TRUST FUND RECEIPTS SCHEDULE 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. STATUS OF FUNDS SCHEDULE 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. GENERAL FUND RECEIPT ACCOUNTS SCHEDULE 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. ALLOCATIONS BETWEEN AGENCIES 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. BUDGETS FOR OFFICES OF INSPECTOR GENERAL The "separate statement of the budget estimate'' for each Office of Inspector General, referenced in Section 6(f)(3)(A) of the In- spector General Act of 1978, as amended, is included in the re- spective congressional justification for that Office. In addition, as is also noted below in the Appendix in the narrative sections of the accounts for the Inspectors General for the Office of Per- sonnel Management and the Environmental Protection Agency, the Inspector General for each agency has submitted comments setting forth the conclusion that this Budget's request for that Inspector General "would substantially inhibit the Inspector General from performing the duties of the office'' under Section 6(f)(3)(E) of the Inspector General Act of 1978, as amended. These comments are also included in the respective congressional justi- fication for that Office. BUDGETS NOT SUBJECT TO REVIEW 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 In- ternational Trade Commission have been included, without re- view, in the amounts submitted by the agencies. The budgets of the privately owned Government-sponsored en- terprises and the Board of Governors of the Federal Reserve System are not subject to review; they are included for informa- tion purposes only. 7 DETAILED BUDGET ESTIMATES