DETAILED BUDGET ESTIMATES

1
 EXPLANATION OF ESTIMATES
The Budget Appendix contains various tables and schedules requested in the budget year; other unexpired accounts;
in support of the budget. It includes explanations of the work expired accounts;
to be performed and the money needed. It includes the lan- —public enterprise funds;
guage proposed for enactment by Congress on each item that —intragovernmental revolving funds and management
requires congressional action in an appropriations bill. It also funds;
contains the language proposed for the general provisions of —credit reform accounts, in the following order: program
appropriations acts that apply to entire agencies or groups account, financing account, and liquidating account;
of agencies. The chapter, ‘‘Budget System and Concepts,’’ in —trust funds;
the Analytical Perspectives, explains the terms and budget —trust revolving funds.
concepts used throughout the budget. By law, the Old-Age and Survivors Insurance and Disability
Insurance trust funds (Social Security) are outside the budget
ARRANGEMENT totals. These accounts are presented in the Social Security
Administration section. Also, by law, the Postal Service Fund
The first section of this chapter presents general provisions is outside the budget totals. A presentation for the Fund
of law that apply to all Government activities (see explanation is included in the Other Independent Agencies section.
below). Chapters for the Legislative Branch and the Judiciary General provisions are provisions in appropriations acts
follow. These are followed by chapters for the Executive that apply to more than one appropriation. They usually ap-
Branch. The cabinet departments appear first in alphabetical pear in separate titles of the appropriations acts. In some
order and are followed by the larger non-departmental agen- instances, they apply only to the appropriations for one agen-
cies, such as Other Defense—Civil Programs, and the Execu- cy. In other instances, they apply to the appropriations for
tive Office of the President. The remaining small agencies two or more agencies covered by the act. The Government-
are listed under the heading Other Independent Agencies. wide general provisions apply to all appropriations Govern-
If the amounts in the individual accounts for other inde- ment-wide.
pendent agencies are below the million dollar reporting The proposed language for general provisions of appropria-
threshold applicable to data in the Appendix, the data are tions acts that are only applicable to one agency appear at
consolidated into a single set of schedules under ‘‘Other Com- the end of the section for that agency. Where general provi-
missions and Boards.’’ Appropriations language for these sions in an appropriations act apply to two or more agencies,
agencies is presented individually under the same heading. the general provisions for all of the agencies will appear at
A section for a large agency is usually organized by major the end of the section for one agency. The following table
subordinate organizations within the agency (usually bureaus) indicates the location of all general provisions. The first col-
or by major program area. umn of the table lists the most recently enacted appropria-
Within each bureau or major program area, accounts usu- tions and the major agencies responsible for programs funded
ally appear in the following order: by each act. The second column provides the location of the
—general fund accounts: accounts for which appropriations general provisions that apply to the agencies listed in the
are requested for the budget year; accounts for which first column. The general provisions that are Government-
appropriations were made in the current year and not wide in scope (identified as ‘‘Departments, Agencies, and Cor-
requested in the budget year; other unexpired accounts; porations’’) normally contained in the Departments of Trans-
expired accounts; portation, Treasury, Housing and Urban Development, the
—special fund accounts: accounts for which appropriations Judiciary, the District of Columbia, and Independent Agencies
are requested for the budget year; accounts for which Appropriations Act, appear in a separate section following
appropriations were made in the current year and not this one.

Appropriations Act Chapter in which general provisions appear

Agriculture, Rural Development, Food and Drug Administration, and Related Agencies
Appropriations Act.
Department of Agriculture, excluding Forest Service ........................................................ Department of Agriculture
Department of Health and Human Services, Food and Drug Administration ................. Department of Agriculture
Department of Defense Appropriations Act, P.L. 109–289, Division A ................................... Department of Defense
Energy and Water Development Appropriations Act.
Department of Energy .......................................................................................................... Department of Energy
Corps of Engineers ............................................................................................................... Corps of Engineers—Civil Works
Department of the Interior, Bureau of Reclamation ......................................................... Department of the Interior
Foreign Operations, Export Financing, and Related Programs Appropriations Act.
Department of State .............................................................................................................. Department of State and Other International Pro-
grams
Agency for International Development ................................................................................ Department of State and Other International Pro-
grams
Department of Homeland Security Appropriations Act, P.L. 109–295 .................................... Department of Homeland Security
Department of the Interior, Environment, and Related Agencies Appropriations Act.
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 ....................................................................................... Environnmental Protection Agency
3
4 THE BUDGET FOR FISCAL YEAR 2008

Appropriations Act Chapter in which general provisions appear

Departments of Labor, Health and Human Services, and Education and Related Agencies
Appropriations Act.
Department of Labor ............................................................................................................. Department of Labor
Department of Health and Human Services, excluding Food and Drug Administration Department of Health and Human Services
and the Indian Health Service.
Department of Education ...................................................................................................... Department of Education
Social Security Administration ............................................................................................ Department of Education
Legislative Branch Appropriations Act ....................................................................................... Legislative Branch
Military Construction, Military Quality of Life and Veterans Affairs Appropriations Act.
Department of Defense, Military Construction ................................................................... Department of Defense
Department of Veterans Affairs ........................................................................................... Department of Veterans Affairs
Science, State, Justice, Commerce, and Related Agencies Appropriations Act.
Department of Commerce ..................................................................................................... Department of Commerce
Department of Justice ........................................................................................................... Department of Justice
Department of State .............................................................................................................. Department of Justice
Small Business Administration ............................................................................................ Department of Justice
National Aeronautics and Space Administration ............................................................... Department of Justice
National Science Foundation ................................................................................................ Department of Justice
Departments of Transportation, Treasury, Housing and Urban Development, the Judici-
ary, the District of Columbia, and Independent Agencies Appropriations Act.
Department of Housing and Urban Development ............................................................. Department of Transportation
Department of Transportation ............................................................................................ Department of Transportation
Department of the Treasury ................................................................................................ Department of Transportation
The Judiciary ........................................................................................................................ Department of Transportation
Executive Office of the President ........................................................................................ Department of Transportation
District of Columbia .............................................................................................................. Other Independent Agencies
BASIS FOR SCHEDULES
FORM OF DETAILED MATERIAL
Dollar amounts in Appendix schedules are stated in mil-
APPROPRIATIONS LANGUAGE lions, unless otherwise specified.
The 2006 column of the budget presents the actual trans-
The language proposed for inclusion in the 2008 appropria- actions and balances for that year, as recorded in agency
tions acts appears following the account title and the amounts accounts.
are stated in dollars. Citations to any relevant authorizing For 2007, the regular schedules include enacted appropria-
legislation appear at the end of the final language paragraph, tions, if any. They also include indefinite appropriations on
printed in italic type within parentheses. This year, the pro- the basis of amounts likely to be required. If under the
posed 2008 appropriations language is presented in the fol- Continiuing Resolution, references to 2007 spending including
lowing two manners. current services or baseline estimates, reflect P.L. 109–289,
1. Accounts included in the two enacted 2007 appropria- as amended.
tions bills (i.e., P.L. 109–289, Division A, the Depart- The 2008 column of the regular schedules includes proposed
appropriations for all programs.
ment of Defense Appropriations Act, 2007, and P.L.
Amounts for proposed new legislation are shown generally
109–295, the Department of Homeland Security Appro-
in separate schedules, following the regular schedules or in
priations Act, 2007) use the enacted 2007 appropria-
budget sequence in the respective bureau. These schedules
tions, printed in roman type as a base. Brackets enclose are identified as ‘‘Legislative proposals, subject to PAYGO’’
material that is proposed for deletion; italic type indi- or ‘‘Legislative proposals not subject to PAYGO.’’ The term
cates proposed new language. The citation to the spe- ‘‘PAYGO’’ refers to the ‘‘pay-as-you-go’’ requirements of the
cific appropriations act from which the basic text of Budget Enforcement Act (BEA) of 1990 (BEA expired at the
the 2007 language is taken appears at the end of the end of 2002). Appropriations language is included with the
final language paragraph, printed in italic type within regular schedule, but usually not with the separate schedules
parentheses. If an appropriation is being proposed for for proposed legislation. Usually the necessary appropriations
the first time for an account assumed to be covered language is transmitted later upon enactment of the proposed
by these bills in 2008, all of the language is printed legislation.
in italics.
2. Accounts included in the unenacted 2007 appropriations PROGRAM AND FINANCING SCHEDULE
bills were operating under a continuing resolution, P.L. This schedule provides the following information:
109–289, Division B, as amended, at the time this —obligations by program activity;
Budget was prepared, and reflect proposed 2008 lan- —budgetary resources available for obligation;
guage in italic type. —detailed information on new budget authority (gross);
An illustration of proposed appropriations language for —change in obligated balances;
2008 for accounts included in P.L. 109–289, Division A, and —detailed information on outlays (gross);
P.L. 109–295 follows.: —offsets to gross budget authority and outlays; and
—net budget authority and outlays.
The ‘‘Obligations by program activity’’ section shows obliga-
OPERATION AND MAINTENANCE, MARINE CORPS
tions for specific activities or projects. The activity structure
For expenses, not otherwise provided for, necessary for the is developed for each appropriation or fund account to provide
operation and maintenance of the Marine Corps, as author- a meaningful presentation of information for the program.
Where the amounts are significant, this section distinguishes
ized by law, ø$3,338,296,000¿ $4,961,393,000. (Department of
between operating expenses and capital investment and be-
Defense Appropriations Act, 2007.)
tween direct and reimbursable programs. The last entry,
DETAILED BUDGET ESTIMATES EXPLANATION OF ESTIMATES 5

‘‘Total new obligations,’’ indicates the amount of budgetary Outlays (gross), detail:
86.90 Outlays from new discretionary authority ..................... ................... ................... ...................
resources required to finance the activities of the account. 86.93 Outlays from discretionary balances ............................. ................... ................... ...................
The ‘‘Budgetary resources available for obligation’’ section 86.97 Outlays from new mandatory authority ......................... ................... ................... ...................
shows the budgetary resources available or estimated to be
available to finance the obligations. The resources available 87.00 Total outlays (gross) ............................................. ................... ................... ...................
for obligation include the start-of-year unobligated balances
Offsets:
of a prior year that have not expired, new budget authority, Against gross budget authority and outlays:
and adjusting entries, such as recoveries from prior year obli- 88.00 Offsetting collections (cash) from: Federal sources ................... ................... ...................
gations. New obligations are subtracted from these resources, Against gross budget authority only:
resulting in the end-of-year unobligated balances. 88.95 Change in uncollected customer payments from
Federal sources (unexpired) .................................. ................... ................... ...................
The ‘‘New budget authority (gross), detail’’ section provides
detailed information on the total new budget authority avail- Net budget authority and outlays:
able to finance the program. It includes information on the 89.00 Budget authority ............................................................ ................... ................... ...................
type of budget authority that is available, reductions, and 90.00 Outlays ........................................................................... ................... ................... ...................
amounts precluded from obligation. It indicates whether the
budget authority is discretionary (controlled by appropriations A schedule entitled ‘‘Summary of Budget Authority and
acts) or mandatory (controlled by other laws). Outlays’’ immediately follows the first program and financing
The ‘‘Change in obligated balances’’ section shows the dif- schedule for any account that has additional program and
ference between obligations and outlays. New obligations are financing schedules for supplemental requests, legislative pro-
added to the obligations that were incurred in a previous posals, or rescission proposals.
year but not liquidated. Total disbursements (outlays, gross)
are subtracted from these amounts. Adjusting entries, such NARRATIVE STATEMENT OF PROGRAM AND
as adjustments in expired accounts, are included, as appro- PERFORMANCE
priate, resulting in the end-of-year obligated balance.
The ‘‘Outlays (gross), detail’’ section indicates whether the Narrative statements present briefly the objectives of the
outlays pertain to discretionary or mandatory budget author- program and the work to be financed primarily for 2008.
ity and to balances or new authority. They may include measures of expected performance and de-
The ‘‘Offsets’’ and ‘‘Net budget authority and outlays’’ sec- scribe relationship to the financial estimates.
tions indicate the amounts to be deducted from gross budget SCHEDULE OF OBJECT CLASSIFICATION AND PERSONNEL
authority and outlays and the resulting net budget authority SUMMARY
and outlay amounts. Offsetting collections (cash) and the
change in orders on hand from Federal sources are deducted The object classification schedule for an account shows obli-
from gross budget authority; only offsetting collections (cash) gations according to the following uniform list of object classi-
are deducted from gross outlays. fications:
Program and Financing (in millions of dollars) 10 PERSONNEL Government accounts
2006 actual 2007 est. 2008 est.
COMPENSATION AND 25.4 Operation and
Identification code 16–1186–0–1–755
BENEFITS maintenance of facilities
11.1 Full-time permanent 25.5 Research and development
Obligations by program activity:
Direct program: 11.3 Other than full-time contracts
00.01 Policy and program development .............................. ................... ................... ................... permanent 25.6 Medical care
00.02 Departmental management and administration ...... ................... ................... ................... 11.5 Other personnel 25.7 Operation and
00.03 Facilities operations, maintenance, and repair ........ ................... ................... ................... compensation maintenance of
01.01 Reimbursable program .............................................. ................... ................... ................... 11.7 Military personnel equipment
11.8 Special personnel services 25.8 Subsistence and support
10.00 Total new obligations ........................................... ................... ................... ................... of persons
payments
11.9 Total personnel 26.0 Supplies and materials
Budgetary resources available for obligation: 30 ACQUISITION OF ASSETS
22.00 New budget authority (gross) ........................................ ................... ................... ................... compensation
12.1 Civilian personnel benefits 31.0 Equipment
32.0 Land and structures
23.95 Total new obligations ................................................ ................... ................... ................... 12.2 Military personnel
23.98 Unobligated balance expiring or withdrawn ................. ................... ................... ................... 33.0 Investments and loans
benefits
40 GRANTS AND FIXED
13.0 Benefits for former
New budget authority (gross), detail:
CHARGES
personnel 41.0 Grants, subsidies, and
Discretionary: 20 CONTRACTUAL SERVICES
40.00 Appropriation ............................................................. ................... ................... ................... contributions
AND SUPPLIES 42.0 Insurance claims and
Mandatory:
Spending authority from offsetting collections: 21.0 Travel and transportation indemnities
69.00 Offsetting collections (cash) ..................................... ................... ................... ................... of persons 43.0 Interest and dividends
69.10 Change in uncollected customer payments from 22.0 Transportation of things 44.0 Refunds
Federal sources ..................................................... ................... ................... ................... 23.1 Rental payments to GSA 90 OTHER
23.2 Rental payments to others 91.0 Unvouchered
69.90 Spending authority from offsetting collections
(total) ................................................................ ................... ................... ...................
23.3 Communications, utilities, 92.0 Undistributed
and miscellaneous 93.0 Limitation on expenses
70.00 Total new budget authority (gross) ............................... ................... ................... ................... charges 94.0 Financial transfers
24.0 Printing and reproduction 99.0 SUBTOTAL,
Change in obligated balances: 25.1 Advisory and assistance OBLIGATIONS
72.40 Obligated balance, start of year ............................... ................... ................... ................... services 99.5 Below reporting threshold
73.10 Total new obligations .................................................... ................... ................... ................... 25.2 Other services 99.9 TOTAL NEW
73.20 Total outlays (gross) ...................................................... ................... ................... ................... 25.3 Other purchases of goods OBLIGATIONS
73.40 Adjustments in expired accounts (net) ......................... ................... ................... ...................
and services from
74.00 Change in uncollected customer payments from
Federal sources (unexpired) .................................. ................... ................... ................... Object classes reflect the nature of the things or services
74.40 Obligated balance, end of year ............................ ................... ................... ...................
purchased, regardless of the purpose of the program for which
they are used. Object class entry 11.9, Total personnel com-
6 THE BUDGET FOR FISCAL YEAR 2008

pensation, sums the amounts in object classes 11.1 through LIABILITIES:

Federal liabilities:
11.8. Except for revolving funds, reimbursable obligations are 2103 Debt .......................................................................................... .................... ....................
aggregated in a single line and not identified by object class. Non-Federal liabilities:
Amounts for any object class that are below the reporting 2203 Debt .......................................................................................... .................... ....................
threshold (i.e., amounts that are $500 thousand or less) are 2999 Total liabilities .................................................................. .................... ....................
reported together as a single entry. If all of the obligations
for an account are in a single object class, the schedule is NET POSITION:
omitted and the object class code is printed in the Program 3100 Unexpended appropriations .......................................................... .................... ....................
3999 Total net position ................................................................. .................... ....................
and Financing Schedule on the ‘‘Total new obligations’’ line.
Data, classified by object, are illustrated in the following 4999 Total liabilities and net position ........................................ .................... ....................
schedule:
Object Classification (in millions of dollars) FEDERAL CREDIT SCHEDULES

Identification code 17–0643–0–1–452 2006 actual 2007 est. 2008 est. Federal credit programs provide benefits to the public in
the form of direct loans and loan guarantees. The Federal
Direct obligations:
Personnel compensation: Credit Reform Act of 1990 requires that the costs of direct
11.1 Full-time permanent ............................................. .................. .................. .................. and guaranteed loans of a program be calculated on a net
11.3 Other than full-time permanent ........................... .................. .................. .................. present value basis, excluding administrative costs. For most
11.9 Total personnel compensation ......................... .................. .................. ..................
programs, direct loan obligations and loan guarantee commit-
12.1 Civilian personnel benefits ....................................... .................. .................. .................. ments cannot be made unless appropriations for the cost have
23.1 Rental payments to GSA ........................................... .................. .................. .................. been provided in advance in annual appropriations acts. In
26.0 Supplies and materials ............................................. .................. .................. .................. addition, annual limitations on the amount of obligations and
99.0 Subtotal, direct obligations .................................. .................. .................. .................. commitments may be enacted in appropriations language.
99.0 Reimbursable obligations .............................................. .................. .................. .................. Appropriations for costs are recorded as budget authority
99.5 Below reporting threshold ......................................... .................. .................. .................. in credit program accounts. The administrative expenses asso-
99.9 Total new obligations ........................................... .................. .................. .................. ciated with a credit program are also financed in the program
account, but on a cash basis. All cash flows arising from
direct loan obligations and loan guarantee commitments are
When obligations for personnel compensation are shown in recorded in separate financing accounts. The transactions of
the object classification schedule, a personnel summary gen- the financing accounts are not included in the budget totals.
erally follows the object classification schedule, as illustrated Program accounts make subsidy payments, recorded as budg-
below: et outlays, to the financing accounts at the time of the dis-
Personnel Summary bursement of the direct or guaranteed loans.
The transactions associated with direct loan obligations and
Identification code 17–0643–0–1–452 2006 actual 2007 est. 2008 est. loan guarantee commitments made prior to 1992 continue
Direct: to be accounted for on a cash flow basis and are recorded
1001 Full-time equivalent employment .................................. ................... ................... ................... in liquidating accounts. In most cases, the liquidating account
Reimbursable: is the account that was used for the program prior to the
2001 Full-time equivalent employment .................................. ................... ................... ...................
enactment of the new requirements.
Program and Financing schedules (described above) are
Federal civilian employment generally is stated on a full- shown for program, financing, and liquidating accounts. In
time equivalent (FTE) basis for the executive branch. It is addition, a Summary of Loan Levels, Subsidy Budget Author-
the total number of hours worked (or to be worked) divided ity, and Outlays by Program schedule is shown for program
by the number of compensable hours applicable to each fiscal accounts. Status of Direct Loans and Status of Guaranteed
year. Loans schedules (as applicable) are shown for liquidating ac-
BALANCE SHEETS counts and financing accounts. Examples of these schedules
Balance sheets are presented for all direct and guaranteed are shown below. Summary information on Federal credit
loan liquidating and financing accounts, most Government- programs is provided in the chapter entitled Credit and Insur-
sponsored enterprises, and certain revolving and trust revolv- ance in the Analytical Perspectives volume.
ing funds conducting business with the public. They are occa-
Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program
sionally presented for funds conducting business within the (in millions of dollars)
Government.
The balance sheets show assets, liabilities, and equity for Identification code 83–0100–0–1–155 2006 actual 2007 est. 2008 est.
the fund at the close of each fiscal year. In addition to this
information, which is similar to commercial balance sheet Direct loan levels supportable by subsidy budget au-
thority:
data, budget needs also require additional information, such 1150 Economic opportunity loans ........................................... ................... ................... ...................
as appropriated capital, which is shown in the equity section. 1150 Handicapped loans ........................................................ ................... ................... ...................
The amounts in the 2005 column are audited. 1150 Minority enterprise loans ............................................... ................... ................... ...................

Balance Sheet (in millions of dollars) 1159 Total direct loan levels ......................................... ................... ................... ...................

2005 actual 2006 actual

Direct loan subsidy rates (in percent):
Identification code 16–4023–0–3–754
1320 Economic opportunity loans ........................................... ................... ................... ...................
ASSETS: 1320 Handicapped loans ........................................................ ................... ................... ...................
Federal assets: 1320 Minority enterprise loans ............................................... ................... ................... ...................
Investments in US securities
1102 Treasury securities, net ........................................................ .................... .................... 1329 Weighted average subsidy rate ............................ ................... ................... ...................
1104 Agency securities, net .......................................................... .................... .................... Direct loan subsidy budget authority:
1106 Receivables, net ....................................................................... .................... .................... 1330 Economic opportunity loans ........................................... ................... ................... ...................
Non-Federal assets: 1330 Handicapped loans ........................................................ ................... ................... ...................
1201 Investments in non-Federal securities, net ........................ .................... .................... 1330 Minority enterprise loans ............................................... ................... ................... ...................
1999 Total assets ........................................................................... .................... ....................
1339 Total subsidy budget authority ............................. ................... ................... ...................
DETAILED BUDGET ESTIMATES EXPLANATION OF ESTIMATES 7

Direct loan subsidy outlays: 2290 Outstanding, end of year .......................................... ................... ................... ...................
1340 Economic opportunity loans ........................................... ................... ................... ...................
1340 Handicapped loans ........................................................ ................... ................... ...................
1340 Minority enterprise loans ............................................... ................... ................... ................... MEMORANDUM
2299 Guaranteed amount of guaranteed loans outstanding,
1349 Total, subsidy outlays .................................................... ................... ................... ...................
end of year ................................................................ ................... ................... ...................
Guaranteed loan levels supportable by subsidy budget ADDENDUM
authority:
2150 General business loans ................................................. ................... ................... ................... Cumulative balance of defaulted guaranteed loans that
2150 Minority enterprise loans ............................................... ................... ................... ................... result in loans receivable:
2310 Outstanding, start of year ........................................ ................... ................... ...................
2159 Total guaranteed loan levels ......................................... ................... ................... ................... 2331 Disbursements for guaranteed loan claims ............. ................... ................... ...................
Guaranteed loan subsidy rates (in percent): 2351 Repayments of loans receivable ............................... ................... ................... ...................
2320 General business loans ................................................. ................... ................... ................... 2361 Write-off of loans receivable ..................................... ................... ................... ...................
2320 Minority enterprise loans ............................................... ................... ................... ...................
2390 Outstanding, start of year ........................................ ................... ................... ...................
2329 Weighted average subsidy rate ............................ ................... ................... ...................
Guaranteed loan subsidy budget authority:
2330 General business loans ................................................. ................... ................... ................... SPECIAL AND TRUST FUND RECEIPTS SCHEDULE
2330 Minority enterprise loans ............................................... ................... ................... ...................
This schedule is printed for special fund and trust fund
2339 Total subsidy budget authority ............................. ................... ................... ................... accounts to show the amount of receipts that are credited
Guaranteed loan subsidy outlays: to them. It also shows any balances of unappropriated re-
2340 General business loans ................................................. ................... ................... ...................
2340 Minority enterprise loans ............................................... ................... ................... ................... ceipts or receipts that are precluded from obligation because
of a provision of law, such as a benefit formula or limitation
2349 Total subsidy outlays ............................................ ................... ................... ................... on obligations.
Administrative expense data: STATUS OF FUNDS SCHEDULE
3510 Budget authority ............................................................ ................... ................... ...................
3590 Outlays from new authority ........................................... ................... ................... ...................
This schedule reports balances, cash income, and cash outgo
for major trust funds and certain other accounts. When
Status of Direct Loans (in millions of dollars) present, it appears after the narrative statement for the fund
Identification code 83–4200–0–3–155 2006 actual 2007 est. 2008 est. or account.

Position with respect to appropriations act limitation GENERAL FUND RECEIPT ACCOUNTS SCHEDULE
on obligations:
1111 Limitation on direct loans ............................................. ................... ................... ................... This schedule shows the amount of receipts attributed to
1150 Total direct loan obligations ................................ ................... ................... ...................
an agency that are credited to the general fund of the Treas-
ury. It is printed at the end of the presentation for the agen-
Cumulative balance of direct loans outstanding: cy, before any general provisions. (Receipts that are credited
1210 Outstanding, start of year ........................................ ................... ................... ................... to a special fund or trust fund for which the agency is respon-
1231 Disbursements: Direct loan disbursements .............. ................... ................... ................... sible are shown in a Special and Trust Fund Receipts sched-
1251 Repayments: Repayments and prepayments ............ ................... ................... ...................
ule presented with other schedules for the fund.)
Write-offs for default:
1263 Direct loans ............................................................... ................... ................... ...................
ALLOCATIONS BETWEEN AGENCIES
1290 Outstanding, end of year .......................................... ................... ................... ...................
In some cases, funds appropriated to the President or to
Status of Guaranteed Loans (in millions of dollars)
an agency are allocated to one or more agencies that help
to carry out a program. Obligations incurred under such allo-
Identification code 83–4100–0–3–155 2006 actual 2007 est. 2008 est. cations are included in the data for the account to which
the appropriation is made in the allocating agency. The object
Position with respect to appropriations act limitations classification schedule for such accounts identifies the amount
on commitments:
2111 Limitations on guaranteed loans made by private of such obligations by performing agency. A note at the end
lenders ....................................................................... ................... ................... ................... of a bureau or equivalent grouping identifies allocations re-
ceived from other agencies.
2150 Total guaranteed loan commitments ................... ................... ................... ...................
BUDGETS NOT SUBJECT TO REVIEW
MEMORANDUM
2199 Guaranteed amount of guaranteed loan commit- In accordance with law or established practice, the presen-
ments .................................................................... ................... ................... ................... tations for the Legislative Branch, the Judiciary, the Milk
Market Orders Assessment Fund of the Department of Agri-
Cumulative balance of guaranteed loans outstanding: culture, and the International Trade Commission have been
2210 Disbursements: Outstanding start of year ............... ................... ................... ...................
2231 Repayments: Disbursements of new guaranteed included, without review, in the amounts submitted by the
loans ..................................................................... ................... ................... ................... agencies.
2251 Repayments and prepayments .................................. ................... ................... ................... The budgets of the privately owned Government-sponsored
Adjustments: enterprises and the Board of Governors of the Federal Re-
2261 Terminations for default that result in a loan re- serve System, are not subject to review; they are included
ceivable ................................................................. ................... ................... ...................
for information purposes only.