Object Class Analysis: Office of Management and Budget

OBJECT CLASS ANALYSIS
Office of Management and Budget

Budget Concepts Branch
GENERAL NOTES
• All years in the tables are fiscal years.

• Because of rounding, the detailed amounts in tables and charts may not add to the totals.
This report is available on the Internet at http://www.budget.gov/budget
BUDGET REVIEW AND CONCEPTS DIVISION

BUDGET CONCEPTS BRANCH
TABLE OF CONTENTS
Object Classification:
Object Classifications Narrative .......................................................................................................... 3
Table 1 - Agency Obligations by Object Class:
All Branches................................................................................................................................................ 11
Legislative Branch ...................................................................................................................................... 13
Judicial Branch............................................................................................................................................ 14
Executive Branch ........................................................................................................................................ 15
Department of Agriculture. ................................................................................................................... 17
Department of Commerce ..................................................................................................................... 18
Department of Defense--Military.......................................................................................................... 19
Department of Education ...................................................................................................................... 20
Department of Energy ........................................................................................................................... 21
Department of Health and Human Services .......................................................................................... 22
Department of Homeland Security ....................................................................................................... 23
Department of Housing and Urban Development ................................................................................. 24
Department of Interior........................................................................................................................... 25
Department of Justice............................................................................................................................ 26
Department of Labor ............................................................................................................................. 27
Department of State............................................................................................................................... 28
Department of Transportation ............................................................................................................... 29
Department of the Treasury................................................................................................................... 30
Department of Veterans Affairs ............................................................................................................ 31
Major Independent Agencies:
Corps of Engineers--Civil Works .................................................................................................... 32
Other Defense Civil Programs......................................................................................................... 33
Environmental Protection Agency .................................................................................................. 34
Executive Office of the President ................................................................................................... 35
General Services Administration..................................................................................................... 36
International Assistance Programs .................................................................................................. 37
National Aeronautics and Space Administration............................................................................. 38
National Science Foundation........................................................................................................... 39
Office of Personnel Management .................................................................................................... 40
Small Business Administration ....................................................................................................... 41
Social Security Administration........................................................................................................ 42
Other Independent Agencies:
Export-Import Bank of the United States .................................................................................. 43
Federal Deposit Insurance Corporation ..................................................................................... 44
Postal Service ............................................................................................................................ 45
Railroad Retirement Board ........................................................................................................ 46
Other .......................................................................................................................................... 47
Table 2 - Object Class Obligations by Agency:
10 Personal services and benefits ..................................................................................................... 50

11.1 Full-time permanent ................................................................................................................... 51
11.3 Other than full-time permanent .................................................................................................... 52
11.5 Other personnel compensation ..................................................................................................... 53
11.7 Military personnel ........................................................................................................................ 54
11.8 Special personnel services payments ........................................................................................... 55
12.1 Civilian personnel benefits........................................................................................................... 56
12.2 Military personnel benefits........................................................................................................... 57
13.0 Benefits for former personnel....................................................................................................... 58
Total Compensation, Current Civilian Employees....................................................................... 59
Total Compensation and Benefits, Current Civilian Employees ................................................. 60
20 Contractual Services and Supplies.............................................................................................. 61

21.0 Travel and transportation of persons .......................................................................................... 62
22.0 Transportation of things.............................................................................................................. 63
23.1 Rental payments to GSA ............................................................................................................ 64
23.2 Rental payments to others........................................................................................................... 65
23.3 Communications, utilities, and miscellaneous charges .............................................................. 66
24.0 Printing and reproduction ........................................................................................................... 67
25.1 Advisory and assistance services................................................................................................ 68
25.2 Other services ............................................................................................................................. 69
25.3 Other purchases of goods and services from Government accounts .......................................... 70
25.4 Operation and maintenance of facilities .................................................................................... 71
25.5 Research and development contracts ......................................................................................... 72
25.6 Medical care ............................................................................................................................... 73
25.7 Operation and maintenance of equipment .................................................................................. 74
25.8 Subsistence and support of persons ............................................................................................ 75
26.0 Supplies and materials ................................................................................................................ 76
30 Acquisition of Capital Assets...................................................................................................... 77
31.0 Equipment................................................................................................................................... 78
32.0 Land and structures..................................................................................................................... 79
33.0 Investments and loans................................................................................................................. 80
40 Grants and Fixed Charges Subtotal ............................................................................................. 81

41.0 Grants, subsidies, and contributions ............................................................................................ 82
42.0 Insurance claims and indemnities ................................................................................................ 83
43.0 Interest and dividends .................................................................................................................. 84
44.0 Refunds........................................................................................................................................ 85
90 Other ............................................................................................................................................ 86
91.0 Unvouchered................................................................................................................................ 87
92.0 Undistributed ............................................................................................................................... 88
93.0 Limitation on expenses ................................................................................................................ 89
94.0 Financial transfers........................................................................................................................ 90
99.5 Below reporting threshold ........................................................................................................... 91
Obligations and Offsetting Receipts and Collections:

Explanatory Notes .................................................................................................................................... 92
Table 3 - Bridge from Gross to Net Obligations ....................................................................................... 96
Table 4 - Undistributed Offsetting Receipts.............................................................................................. 116

OBJECT CLASSIFICATION
1
2
This report presents the Federal Government’s obligations in terms of the object classification prescribed in section 83 of Circular No.
A-11. Object classes describe the “nature” of the service or article for which obligations are first incurred, regardless of the purpose,
function, or program served.
Object classes. The object classes are divided into the following five major groups:
• 10 Personal Services and Benefits

• 20 Contractual Services and Supplies
• 30 Acquisition of Capital Assets
• 40 Grants and Fixed Charges
• 90 Other
Amounts in this Report. The amounts in this report include the current and proposed policies for the past (2005), current (2006), and
budget (2007) years. The tables provide the amounts shown in the detailed object class schedules of the 2007 Budget Appendix. As in
the Appendix volume, direct obligations are distributed by object class. Reimbursable obligations are generally shown in total.
Greater detail is provided for direct obligations because they are financed by taxpayers, unlike reimbursable obligations which are
financed by offsetting collections received from the sale of goods and services.
New Amounts Classified to Object Class 12.2 Military Personnel Benefits. The National Defense Authorization Act replaces annual
appropriations to the military personnel accounts of the Department of Defense with permanent, indefinite appropriations from the
General Fund. The Tricare accrual payments will be made at the beginning of each year, instead of at the end of each month, and will
be based on planned troop levels within the enacted Department of Defense budget, instead of on the actual number of military
personnel at the end of the month. The budget reflects this change by recording the new type of funding in 10 new budget accounts
within the Department of Defense, beginning in 2006. The following is a breakdown of the agencies, bureaus and accounts that pay
the accruals to the Tricare benefits:
Agency: Department of Defense-Military, Army

Bureau: Military Personnel
Account: Medicare-Eligible retiree health fund contribution, Army
Account ID: 007-05-1004
3
Agency: Department of Defense-Military, Navy
Account: Medicare-Eligible retiree health fund contribution, Navy
Account ID: 007-05-1000
Agency: Department of Defense-Marine Corps

Account: Medicare-Eligible retiree health fund contribution, Marine Corps
Account ID: 007-05-1001
Agency: Department of Defense-Air Force

Account: Medicare-Eligible retiree health fund contribution, Air Force
Account ID: 007-05-1007
Agency: Department of Defense-Army reserve

Account: Medicare-Eligible retiree health fund contribution, reserve personnel
Account ID: 007-05-1005
Agency: Department of Defense-Navy reserve

Account ID: 007-05-1002
4
Agency: Department of Defense-Marine Corps reserve
Account ID: 007-05-1003
Agency: Department of Defense-Air Force reserve

Account ID: 007-05-1008
Agency: Department of Defense-Army National Guard

Account: Medicare-Eligible retiree health fund contribution, National Guard
Account ID: 007-05-1006
Agency: Department of Defense-Air Force National Guard

Account: Medicare-Eligible retiree health fund contribution, National Guard
Account ID: 007-05-1009
Agency: Environmental Protection Agency

Bureau: Environmental Protection Agency
Account: Environmental Programs and Management
Account ID: 020-00-0108
5
These accounts will, in turn, pay the accruals to the Department of Defense Medicare – Eligible retiree health care fund (200-07-
5472). That fund will pay the benefits to the military personnel when they retire in the future.
Tricare benefits are earned by all uniformed service members not just those in the Department of Defense. This means that it also
applies to the Commissioned Corps in the Public Health Service in the Department of Health and Human Services, to the United
States Coast Guard in the Department of Homeland Security, and to the Commissioned Corps in the National Oceanic and
Atmospheric Administration in the Department of Commerce.
Each agency’s contribution to the Retiree Health Care Fund (200-07-5472) for the accruing Tricare benefits of its employees is
comparable to the treatment of the Department of Defense contribution for DoD uniformed service members. Beginning in 2006, the
contribution will be funded by permanent, indefinite authority for each agency. The new payments to the Retiree Health Care Fund are
classified in object class 12.2 Military Personnel Benefits. The following three accounts will pay the agency contributions to the
Retiree Health Care Fund:
Agency: Department of Health and Human Services

Bureau: Program Support Center
Account: Retirement Pay and Medical Benefits for Commissioned Officers
Account ID: 009-91-0379
Note: The object class schedule for this account in the 2006 printed Appendix volume of the budget incorrectly classifies the
accrual payments in object class 25.6 Medical Care. This report correctly classifies the accrual payments in object class 12.2
Military Personnel Benefits.
Agency: Department of Homeland Security

Bureau: United States Coast Guard
Account: Operating Expenses
Account ID: 024-60-0610
6
Agency: Department of Commerce
Bureau: National Oceanic and Atmospheric Administration
Account: Operations, Research and Facilities
Account ID: 006-48-1450
Note: The object class schedule for this account in the 2006 printed Appendix volume of the budget incorrectly classifies the
accrual payments in object class 11.7 Military Personnel. This report correctly classifies the accrual payments in object class
12.2 Military Personnel Benefits.
7
8
Table 1
AGENCY OBLIGATIONS BY OBJECT

CLASS
9
10
Table 1
OBLIGATIONS BY OBJECT CLASS
All Branches
__________________________________________________________________________________________________________________________________
(In millions of dollars) 2005 actual 2006 estimate 2007 estimate
__________________________________________________________________________________________________________________________________
11.1 Full-time permanent 86,463 91,388 93,687
11.3 Other than full-time permanent 5,326 5,692 5,801
11.5 Other personnel compensation 6,931 6,943 7,024
11.7 Military personnel 80,671 75,684 72,926
11.8 Special personal services payments 574 620 611
12.1 Civilian personnel benefits 38,805 40,650 41,673
12.2 Military personnel benefits 38,615 37,368 37,487
13.0 Benefits for former personnel ________
71,692 ________
75,219 ________
77,714
PERSONNEL COMPENSATION AND BENEFITS Subtotal 10 329,077 333,564 336,923
21.0 Travel and transportation of persons 13,113 10,006 9,423
22.0 Transportation of things 9,964 7,108 5,067
23.1 Rental payments to GSA 6,327 6,706 7,152
23.2 Rental payments to others 2,458 2,311 2,472
23.3 Communications, utilities, and miscellaneous charges 11,341 10,745 10,733
24.0 Printing and reproduction 1,512 1,017 1,015
25.1 Advisory and assistance services 16,045 11,661 11,412
25.2 Other services 63,469 66,850 60,564
25.3 Other purchases of goods and services from Govt. accounts 77,571 73,272 68,491
25.4 Operation and maintenance of facilities 41,951 37,836 30,791
25.5 Research and development contracts 66,765 71,890 73,638
25.6 Medical care 15,691 18,977 19,560
25.7 Operation and maintenance of equipment 22,259 21,928 19,307
25.8 Subsistence and support of persons 2,822 2,952 3,130
26.0 Supplies and materials ________
54,388 ________
52,465 ________
44,817
CONTRACTUAL SERVICES AND SUPPLIES Subtotal 20 405,676 395,724 367,572
31.0 Equipment 107,275 97,474 92,771

32.0 Land and structures 16,744 21,470 18,473
33.0 Investments and loans ________
2,982 ________
2,903 ________
1,954
ACQUISITION OF CAPITAL ASSETS Subtotal 30 127,001 121,847 113,198
41.0 Grants, subsidies, and contributions 834,174 987,253 973,421

42.0 Insurance claims and indemnities 1,057,517 1,124,056 1,179,512
43.0 Interest and dividends 365,798 411,379 453,888
44.0 Refunds ________
465 ________
1,242 ________
512
GRANTS AND FIXED CHARGES Subtotal 40 2,257,954 2,523,930 2,607,333
91.0 Unvouchered 57 62 44
92.0 Undistributed 354 70,000 50,000
93.0 Limitation on expenses 1 --- ---
94.0 Financial transfers ________
27,161 ________
21,102 ________
22,028
OTHER Subtotal 90 27,573 91,164 72,072
99.0 TOTAL DIRECT OBLIGATIONS 3,147,281 3,466,229 3,497,098
99.0 Reimbursable obligations 398,974 411,940 406,898
99.5 Below reporting threshold 149 138 128
__________________________________________________________________________________________________________________________________
11
Table 1
All Branches
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
________ ________ ________
99.9 TOTAL GROSS OBLIGATIONS 3,546,404 3,878,307 3,904,124
__________________________________________________________________________________________________________________________________
12
Table 1
Legislative Branch
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
11.3 Other than full-time permanent 36 18 27
11.5 Other personnel compensation 21 23 22
12.1 Civilian personnel benefits 432 477 502
--- ________
1 ________
1
21.0 Travel and transportation of persons 58 71 62
22.0 Transportation of things 1 3 3
23.1 Rental payments to GSA 18 24 15
23.2 Rental payments to others 9 11 14
23.3 Communications, utilities, and miscellaneous charges 114 131 158
24.0 Printing and reproduction 117 119 137
25.1 Advisory and assistance services 67 49 60
25.2 Other services 888 970 1,068
25.3 Other purchases of goods and services from Govt. accounts 12 18 20
25.4 Operation and maintenance of facilities 35 36 33
25.7 Operation and maintenance of equipment 59 58 69
59 ________
62 ________
70
31.0 Equipment 169 184 195

32.0 Land and structures 232 162 187
1 ________
1 ________
1
ACQUISITION OF CAPITAL ASSETS Subtotal 30 402 347 383
41.0 Grants, subsidies, and contributions 13 14 12

42.0 Insurance claims and indemnities 1 --- ---
44.0 Refunds ________
41 ________
552 ________
169
GRANTS AND FIXED CHARGES Subtotal 40 55 566 181
58 ________
39 ________
19
OTHER Subtotal 90 58 39 19
99.0 TOTAL DIRECT OBLIGATIONS 4,008 4,663 4,562
99.0 Reimbursable obligations 946 988 1,120
________ ________ ________
99.9 TOTAL GROSS OBLIGATIONS 4,964 5,663 5,695
__________________________________________________________________________________________________________________________________
13
Table 1
Judicial Branch
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
15 ________
14 ________
15
25.2 Other services 1,092 1,335 1,339
94 ________
36 ________
44
31.0 Equipment 296 394 371

32.0 Land and structures ________
6 ________
8 ________
13
42.0 Insurance claims and indemnities ________
44 ________
60 ________
79
99.0 Reimbursable obligations 265 443 330

________ ________ ________
__________________________________________________________________________________________________________________________________
14
Table 1
Executive Branch
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
71,677 ________
75,204 ________
77,698
23.1 Rental payments to GSA 5,424 5,760 6,154
23.2 Rental payments to others 2,424 2,275 2,432
24.0 Printing and reproduction 1,373 860 831
25.2 Other services 61,489 64,545 58,157
25.6 Medical care 15,691 18,977 19,560
54,235 ________
52,367 ________
44,703
31.0 Equipment 106,810 96,896 92,205

2,981 ________
2,902 ________
1,953

42.0 Insurance claims and indemnities 1,057,472 1,123,996 1,179,433
43.0 Interest and dividends 365,798 411,379 453,888
44.0 Refunds ________
424 ________
690 ________
343
GRANTS AND FIXED CHARGES Subtotal 40 2,257,772 2,523,212 2,606,972
92.0 Undistributed 354 70,000 50,000
27,103 ________
21,063 ________
22,009
OTHER Subtotal 90 27,515 91,125 72,053
99.0 TOTAL DIRECT OBLIGATIONS 3,137,333 3,455,085 3,485,627
__________________________________________________________________________________________________________________________________
15
Table 1
Executive Branch
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
________ ________ ________
99.9 TOTAL GROSS OBLIGATIONS 3,535,235 3,865,720 3,891,190
__________________________________________________________________________________________________________________________________
16
Table 1
Department of Agriculture
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
41 ________
40 ________
40
25.2 Other services 3,480 4,094 3,833
25.5 Research and development contracts 185 190 116
25.8 Subsistence and support of persons 3 3 3
7,233 ________
7,378 ________
5,591
31.0 Equipment 222 271 223

46 ________
58 ________
51

42.0 Insurance claims and indemnities 2,061 3,062 3,163
43.0 Interest and dividends ________
1,156 ________
2,652 ________
1,167
GRANTS AND FIXED CHARGES Subtotal 40 82,624 83,774 82,576
92.0 Undistributed ________
354 ________
--- ________
---
OTHER Subtotal 90 354 --- ---
________ ________ ________
__________________________________________________________________________________________________________________________________
17
Table 1
Department of Commerce
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
11.7 Military personnel 23 21 21
12.2 Military personnel benefits --- 2 2
20 ________
23 ________
22
25.2 Other services 696 649 744
25.8 Subsistence and support of persons --- 1 1
149 ________
137 ________
138
31.0 Equipment 190 225 221
3 ________
3 ________
3

42.0 Insurance claims and indemnities --- 1 ---
2 ________
1 ________
2
________ ________ ________
__________________________________________________________________________________________________________________________________
18
Table 1
Department of Defense--Military
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
11.8 Special personal services payments 1 --- 1
640 ________
449 ________
434
23.2 Rental payments to others 1,219 995 1,087
25.2 Other services 15,208 18,114 12,914
25.6 Medical care 10,733 10,763 10,818
36,596 ________
34,000 ________
27,614
31.0 Equipment 97,332 88,220 84,026

327 ________
408 ________
46
41.0 Grants, subsidies, and contributions 910 1,056 989

42.0 Insurance claims and indemnities 864 253 248
43.0 Interest and dividends 28 7 12
44.0 Refunds ________
1 ________
--- ________
---
92.0 Undistributed --- 70,000 50,000
--- ________
38 ________
---
OTHER Subtotal 90 13 70,057 50,019
________ ________ ________
19
__________________________________________________________________________________________________________________________________
Table 1
Department of Education
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
11.1 Full-time permanent 390 378 388
1 ________
--- ________
---
PERSONNEL COMPENSATION AND BENEFITS Subtotal 10 543 491 505
25.6 Medical care 2 3 ---
25.7 Operation and maintenance of equipment 1,061 568 573
4 ________
3 ________
3
31.0 Equipment 23 17 19
44 ________
62 ________
46
8 ________
8 ________
8

________ ________ ________
__________________________________________________________________________________________________________________________________
20
Table 1
Department of Energy
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
7 ________
7 ________
7
25.2 Other services 2,518 2,891 2,160
25.6 Medical care 1 1 1
50 ________
55 ________
62
31.0 Equipment 636 623 717
2,462 ________
2,608 ________
2,162
41.0 Grants, subsidies, and contributions ________

1,838 ________
2,020 ________
1,989

99.5 Below reporting threshold --- 1 1
________ ________ ________
__________________________________________________________________________________________________________________________________
21
Table 1
Department of Health and Human Services
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
12.2 Military personnel benefits 156 170 177
276 ________
285 ________
295
25.1 Advisory and assistance services 1,013 849 806
25.2 Other services 2,228 2,293 3,317
25.6 Medical care 2,471 3,540 3,547
25.8 Subsistence and support of persons 2 2 ---
683 ________
645 ________
473
31.0 Equipment 348 334 294

5 ________
5 ________
5

--- ________
1 ________
1
4,470 ________
5,278 ________
5,251
OTHER Subtotal 90 4,470 5,278 5,251
________ ________ ________
__________________________________________________________________________________________________________________________________
22
Table 1
Department of Homeland Security
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
830 ________
908 ________
921
25.2 Other services 6,619 5,311 4,907
25.4 Operation and maintenance of facilities 907 1,187 1,196
25.6 Medical care 370 369 425
25.7 Operation and maintenance of equipment 951 1,044 1,129
1,261 ________
1,100 ________
1,063
31.0 Equipment 3,676 2,166 1,552

293 ________
497 ________
429

42.0 Insurance claims and indemnities 23 20,608 8
44.0 Refunds ________
24 ________
28 ________
28
47 ________
46 ________
44
________ ________ ________
__________________________________________________________________________________________________________________________________
23
Table 1
Department of Housing and Urban Development
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
12.1 Civilian personnel benefits ________
115 ________
121 ________
118
23.2 Rental payments to others 5 5 ---
25.7 Operation and maintenance of equipment --- --- 1
4 ________
3 ________
3
31.0 Equipment 24 18 11
690 ________
985 ________
370
ACQUISITION OF CAPITAL ASSETS Subtotal 30 822 1,233 580

44.0 Refunds ________
80 ________
20 ________
20

99.5 Below reporting threshold 1 2 ---
________ ________ ________
__________________________________________________________________________________________________________________________________
24
Table 1
Department of the Interior
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
12.1 Civilian personnel benefits 980 1,008 1,021
37 ________
39 ________
44
25.2 Other services 2,724 2,921 2,610
352 ________
351 ________
359
31.0 Equipment 233 259 242

472 ________
558 ________
557
11 ________
11 ________
11
35 ________
45 ________
43
________ ________ ________
__________________________________________________________________________________________________________________________________
25
Table 1
Department of Justice
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
8 ________
1 ________
1
23.1 Rental payments to GSA 830 911 1,065
25.2 Other services 3,780 3,966 3,949
25.3 Other purchases of goods and services from Govt. accounts 1,066 992 682
25.8 Subsistence and support of persons 946 1,079 1,219
646 ________
676 ________
650
31.0 Equipment 635 891 938
61 ________
48 ________
86
ACQUISITION OF CAPITAL ASSETS Subtotal 30 696 939 1,024

68 ________
76 ________
62
99.5 Below reporting threshold 2 1 ---
________ ________ ________
__________________________________________________________________________________________________________________________________
26
Table 1
Department of Labor
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
307 ________
316 ________
341
43 ________
39 ________
40
31.0 Equipment 41 48 41
4 ________
3 ________
3

675 ________
698 ________
3,002
3,705 ________
3,635 ________
3,015
OTHER Subtotal 90 3,705 3,635 3,015
________ ________ ________
__________________________________________________________________________________________________________________________________
27
Table 1
Department of State
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
2 ________
2 ________
2
25.2 Other services 2,857 2,485 2,175
137 ________
136 ________
129
31.0 Equipment 293 255 162
1,166 ________
583 ________
533
ACQUISITION OF CAPITAL ASSETS Subtotal 30 1,459 838 695

44.0 Refunds ________
3 ________
3 ________
3
91.0 Unvouchered ________
26 ________
26 ________
10
________ ________ ________
__________________________________________________________________________________________________________________________________
28
Table 1
Department of Transportation
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
1 ________
72 ________
7
25.2 Other services 4,430 5,004 4,727
176 ________
166 ________
173
31.0 Equipment 520 733 752
176 ________
163 ________
161

2 ________
2 ________
2
12,556 ________
5,526 ________
5,482
OTHER Subtotal 90 12,556 5,526 5,482
________ ________ ________
__________________________________________________________________________________________________________________________________
29
Table 1
Department of the Treasury
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
90 ________
47 ________
73
23.2 Rental payments to others 1 --- ---
25.2 Other services 1,279 1,244 1,268
63 ________
77 ________
79
31.0 Equipment 437 332 350
31 ________
--- ________
---

363,029 ________
407,024 ________
449,265
91.0 Unvouchered ________
10 ________
8 ________
8
________ ________ ________
__________________________________________________________________________________________________________________________________
30
Table 1
Department of Veterans Affairs
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
14 ________
15 ________
16
25.2 Other services 4,020 3,774 4,782
25.3 Other purchases of goods and services from Govt. accounts --- 240 249
25.6 Medical care 2,009 2,474 2,718
6,347 ________
7,140 ________
7,863
31.0 Equipment 1,160 1,434 1,577
86 ________
79 ________
74
44.0 Refunds ________
2 ________
2 ________
1
________ ________ ________
__________________________________________________________________________________________________________________________________
31
Table 1
Corps of Engineers-Civil Works
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
8 ________
9 ________
9
25.2 Other services 1,686 1,641 933
103 ________
103 ________
109
31.0 Equipment 61 67 71
1,156 ________
1,441 ________
1,137
4 ________
7 ________
7
________ ________ ________
__________________________________________________________________________________________________________________________________
32
Table 1
Other Defense Civil Programs
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
11.5 Other personnel compensation 3 --- ---
43,763 ________
47,324 ________
49,019
21.0 Travel and transportation of persons --- --- 2
22.0 Transportation of things --- --- 2
25.8 Subsistence and support of persons 4 --- ---
34 ________
17 ________
16
CONTRACTUAL SERVICES AND SUPPLIES Subtotal 20 81 66 68

14 ________
18 ________
18

39,166 ________
41,396 ________
43,582

--- ________
66 ________
---
OTHER Subtotal 90 --- 66 ---

99.0 Reimbursable obligations --- 66 ---
________ ________ ________
__________________________________________________________________________________________________________________________________
33
Table 1
Environmental Protection Agency
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
1 ________
--- ________
---
25.2 Other services 1,319 1,292 1,108
27 ________
23 ________
23
31.0 Equipment 57 44 46
28 ________
26 ________
26

--- ________
2 ________
3
1,247 ________
1,198 ________
1,200
OTHER Subtotal 90 1,247 1,198 1,200
99.0 Reimbursable obligations 602 1,263 645
________ ________ ________
__________________________________________________________________________________________________________________________________
34
Table 1
Executive Office of the President
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
39 ________
41 ________
43
4 ________
5 ________
4
31.0 Equipment ________
8 ________
15 ________
11
8,432 ________
3,772 ________
---
GRANTS AND FIXED CHARGES Subtotal 40 8,432 3,772 ---

--- ________
--- ________
58
OTHER Subtotal 90 --- --- 58
99.0 TOTAL DIRECT OBLIGATIONS 8,783 4,104 389

________ ________ ________
99.9 TOTAL GROSS OBLIGATIONS 9,027 4,114 400
__________________________________________________________________________________________________________________________________
35
Table 1
General Services Administration
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
2 ________
1 ________
1
1 ________
1 ________
1
31.0 Equipment ________

3 ________
2 ________
2
99.0 TOTAL DIRECT OBLIGATIONS 212 233 222

________ ________ ________
__________________________________________________________________________________________________________________________________
36
Table 1
International Assistance Programs
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
45 ________
47 ________
41
25.2 Other services 908 953 1,076
39 ________
37 ________
37
31.0 Equipment 39 39 46
1,232 ________
1,289 ________
1,341
--- ________
--- ________
1
________ ________ ________
__________________________________________________________________________________________________________________________________
37
Table 1
National Aeronautics and Space Administration
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
11 ________
15 ________
6
25.2 Other services 1,259 1,366 1,302
147 ________
149 ________
147
31.0 Equipment 355 359 348
249 ________
263 ________
250

1,002 ________
1,177 ________
1,306
99.0 Reimbursable obligations 830 1,277 1,099

________ ________ ________
__________________________________________________________________________________________________________________________________
38
Table 1
National Science Foundation
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
29 ________
32 ________
34
3 ________
3 ________
3
31.0 Equipment ________
5 ________
8 ________
16
4,911 ________
5,286 ________
5,531

________ ________ ________
__________________________________________________________________________________________________________________________________
39
Table 1
Office of Personnel Management
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
23,237 ________
24,952 ________
25,765
25.6 Medical care --- 1,713 1,935
2 ________
2 ________
2
CONTRACTUAL SERVICES AND SUPPLIES Subtotal 20 249 1,916 2,161
31.0 Equipment ________
6 ________
6 ________
5

44.0 Refunds ________
314 ________
287 ________
291

________ ________ ________
__________________________________________________________________________________________________________________________________
40
Table 1
Small Business Administration
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
56 ________
49 ________
49
2 ________
3 ________
4
31.0 Equipment ________
3 ________
5 ________
7
41.0 Grants, subsidies, and contributions 2,585 1,374 224

8 ________
7 ________
4
GRANTS AND FIXED CHARGES Subtotal 40 2,609 1,394 238
99.0 TOTAL DIRECT OBLIGATIONS 3,829 2,480 939

________ ________ ________
99.9 TOTAL GROSS OBLIGATIONS 3,847 2,503 961
__________________________________________________________________________________________________________________________________
41
Table 1
Social Security Administration
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
2 ________
2 ________
2
25.2 Other services 1,976 1,948 1,994
51 ________
48 ________
48
31.0 Equipment 268 238 233
2 ________
3 ________
3

44.0 Refunds ________
--- ________
350 ________
---
3,917 ________
3,793 ________
3,967
OTHER Subtotal 90 3,917 3,793 3,967
________ ________ ________
__________________________________________________________________________________________________________________________________
42
Table 1
Export-Import Bank of the United States
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
10 ________
10 ________
11
1 ________
1 ________
1
31.0 Equipment 3 2 1
14 ________
13 ________
17
588 ________
443 ________
193

________ ________ ________
99.9 TOTAL GROSS OBLIGATIONS 675 530 286
__________________________________________________________________________________________________________________________________
43
Table 1
Federal Deposit Insurance Corporation
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
149 ________
156 ________
155

22.0 Transportation of things 1 --- ---
10 ________
10 ________
10
31.0 Equipment 73 78 79
30 ________
33 ________
33

36 ________
938 ________
887

99.5 Below reporting threshold --- --- 1
________ ________ ________
__________________________________________________________________________________________________________________________________
44
Table 1
Postal Service
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
568 ________
104 ________
75
________ ________ ________
__________________________________________________________________________________________________________________________________
45
Table 1
Railroad Retirement Board
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
2 ________
--- ________
---
1 ________
1 ________
1
31.0 Equipment ________
1 ________
2 ________
---
ACQUISITION OF CAPITAL ASSETS Subtotal 30 1 2 ---
9,604 ________
9,645 ________
10,272

973 ________
1,286 ________
2,811
OTHER Subtotal 90 974 1,286 2,811

________ ________ ________
__________________________________________________________________________________________________________________________________
46
Table 1
Other Independent Agencies
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
2,639 ________
966 ________
993
25.2 Other services 1,473 1,690 1,862
66 ________
58 ________
57
31.0 Equipment 158 205 215
534 ________
--- ________
---
21 ________
20 ________
19
153 ________
152 ________
138
________ ________ ________
__________________________________________________________________________________________________________________________________
47
Table 2
OBJECT CLASS OBLIGATIONS BY

AGENCY
48
49
Table 2
OBJECT CLASS OBLIGATIONS BY AGENCY
10 PERSONAL SERVICES AND BENEFITS Subtotal
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Legislative Branch.............................................. 2,056 2,159 2,270
Judicial Branch................................................. 3,163 3,290 3,595
Department of Agriculture....................................... 6,350 6,493 6,466
Department of Commerce.......................................... 2,258 2,395 2,384
Department of Defense--Military................................. 146,216 140,948 138,412
Department of Education......................................... 543 491 505
Department of Energy............................................ 1,232 1,272 1,335
Department of Health and Human Services......................... 5,114 5,426 5,612
Department of Homeland Security................................. 15,242 17,056 17,774
Department of Housing and Urban Development..................... 564 606 585
Department of the Interior...................................... 4,641 4,763 4,827
Department of Justice........................................... 9,861 10,445 10,842
Department of Labor............................................. 1,488 1,554 1,622
Department of State............................................. 2,691 2,756 2,808
Department of Transportation.................................... 6,984 7,211 7,391
Department of the Treasury...................................... 7,901 8,326 8,498
Department of Veterans Affairs.................................. 16,885 17,745 18,432
Corps of Engineers-Civil Works.................................. 1,428 1,726 1,769
Other Defense Civil Programs.................................... 43,838 47,396 49,086
Environmental Protection Agency................................. 1,908 1,935 2,023
Executive Office of the President............................... 191 202 207
General Services Administration................................. 98 102 104
International Assistance Programs............................... 654 712 743
National Aeronautics and Space Administration................... 2,213 2,338 2,267
National Science Foundation..................................... 157 167 180
Office of Personnel Management.................................. 33,626 35,466 36,374
Small Business Administration................................... 245 233 242
Social Security Administration.................................. 5,158 5,434 5,535
Export-Import Bank of the United States......................... 47 49 51
Federal Deposit Insurance Corporation........................... 618 647 649
Railroad Retirement Board....................................... 87 87 86
Other Independent Agencies...................................... 5,620 4,134 4,249
________ ________ ________
Total Direct Obligations: 329,077 333,564 336,923
Reimbursable obligations........................................ 93,564 97,889 100,383
________ ________ ________
Total Obligations: 422,641 431,453 437,306
____________________________________________________________________________________________________________________________________
50
Table 2
11.1 Full-time permanent
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 2,129 2,203 2,416
Department of Energy............................................ 904 931 991
Other Defense Civil Programs.................................... 51 49 47
Office of Personnel Management.................................. 86 57 55
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
51
Table 2
11.3 Other than full-time permanent
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Legislative Branch.............................................. 36 18 27
Judicial Branch................................................. 286 300 326
Department of Agriculture....................................... 214 231 226
Department of Commerce.......................................... 94 100 92
Department of Health and Human Services......................... 518 537 556
Department of Homeland Security................................. 608 823 791
Department of the Interior...................................... 379 387 390
Department of Justice........................................... 170 168 161
Department of Labor............................................. 21 16 19
Department of State............................................. 102 102 102
Department of Transportation.................................... 64 94 95
Department of the Treasury...................................... 424 438 550
Department of Veterans Affairs.................................. 264 278 286
Corps of Engineers-Civil Works.................................. 40 44 44
Environmental Protection Agency................................. 52 62 66
National Aeronautics and Space Administration................... 85 90 77
Social Security Administration.................................. 105 109 114
Other Independent Agencies...................................... 55 59 60
________ ________ ________

________ ________ ________
____________________________________________________________________________________________________________________________________
52
Table 2
11.5 Other personnel compensation
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Other Defense Civil Programs.................................... 3 --- ---
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
53
Table 2
11.7 Military personnel
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
54
Table 2
11.8 Special personal services payments
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 34 35 35
Department of Defense--Military................................. 1 --- 1
________ ________ ________
Total Direct Obligations: 574 620 611
Reimbursable obligations........................................ 113 133 133

________ ________ ________
Total Obligations: 687 753 744
____________________________________________________________________________________________________________________________________
55
Table 2
12.1 Civilian personnel benefits
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 699 738 803
Department of the Interior...................................... 980 1,008 1,021
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
56
Table 2
12.2 Military personnel benefits
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Department of Commerce.......................................... --- 2 2
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
57
Table 2
13.0 Benefits for former personnel
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Legislative Branch.............................................. --- 1 1
Judicial Branch................................................. 15 14 15
Department of Defense--Military................................. 640 449 434
Department of Education......................................... 1 --- ---
Environmental Protection Agency................................. 1 --- ---
Railroad Retirement Board....................................... 2 --- ---
Other Independent Agencies...................................... 2,639 966 993
________ ________ ________

________ ________ ________
____________________________________________________________________________________________________________________________________
58
Table 2
TOTAL COMPENSATION, CURRENT CIVILIAN EMPLOYEES
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 2,415 2,503 2,742
Department of Energy............................................ 981 1,006 1,065
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
59
Table 2
TOTAL COMPENSATION AND BENEFITS, CURRENT CIVILIAN EMPLOYEES
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 3,114 3,241 3,545
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
60
Table 2
20 CONTRACTUAL SERVICES AND SUPPLIES Subtotal
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 2,348 2,637 2,750
Department of Education......................................... 1,924 1,396 1,386
Department of Housing and Urban Development..................... 1,260 1,172 1,176
International Assistance Programs............................... 1,450 1,534 1,645
Office of Personnel Management.................................. 249 1,916 2,161
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
61
Table 2
21.0 Travel and transportation of persons
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 76 94 87
Other Defense Civil Programs.................................... --- --- 2
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
62
Table 2
22.0 Transportation of things
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 8 8 8
Other Defense Civil Programs.................................... --- --- 2
Federal Deposit Insurance Corporation........................... 1 --- ---
________ ________ ________

________ ________ ________
____________________________________________________________________________________________________________________________________
63
Table 2
23.1 Rental payments to GSA
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 885 922 983
Department of Justice........................................... 830 911 1,065
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
64
Table 2
23.2 Rental payments to others
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 25 25 26
Department of Defense--Military................................. 1,219 995 1,087
Department of Housing and Urban Development..................... 5 5 ---
Department of the Treasury...................................... 1 --- ---
________ ________ ________

________ ________ ________
____________________________________________________________________________________________________________________________________
65
Table 2
23.3 Communications, utilities, and miscellaneous charges
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 142 176 211
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
66
Table 2
24.0 Printing and reproduction
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 22 38 47
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
67
Table 2
25.1 Advisory and assistance services
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 3 1 1
Department of Health and Human Services......................... 1,013 849 806
________ ________ ________

________ ________ ________
____________________________________________________________________________________________________________________________________
68
Table 2
25.2 Other services
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Legislative Branch.............................................. 888 970 1,068
Judicial Branch................................................. 1,092 1,335 1,339
Corps of Engineers-Civil Works.................................. 1,686 1,641 933
International Assistance Programs............................... 908 953 1,076
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
69
Table 2
25.3 Other purchases of goods and services from Govt. accounts
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Department of Justice........................................... 1,066 992 682
Department of Veterans Affairs.................................. --- 240 249
________ ________ ________

________ ________ ________
____________________________________________________________________________________________________________________________________
70
Table 2
25.4 Operation and maintenance of facilities
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 1 2 4
Department of Homeland Security................................. 907 1,187 1,196
________ ________ ________

________ ________ ________
____________________________________________________________________________________________________________________________________
71
Table 2
25.5 Research and development contracts
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
________ ________ ________

________ ________ ________
____________________________________________________________________________________________________________________________________
72
Table 2
25.6 Medical care
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Department of Education......................................... 2 3 ---
Office of Personnel Management.................................. --- 1,713 1,935
________ ________ ________

________ ________ ________
____________________________________________________________________________________________________________________________________
73
Table 2
25.7 Operation and maintenance of equipment
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Department of Education......................................... 1,061 568 573
Department of Homeland Security................................. 951 1,044 1,129
Department of Housing and Urban Development..................... --- --- 1
________ ________ ________

________ ________ ________
____________________________________________________________________________________________________________________________________
74
Table 2
25.8 Subsistence and support of persons
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Department of Commerce.......................................... --- 1 1
Department of Health and Human Services......................... 2 2 ---
Department of Justice........................................... 946 1,079 1,219
Other Defense Civil Programs.................................... 4 --- ---
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
75
Table 2
26.0 Supplies and materials
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 94 36 44
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
76
Table 2
30 ACQUISITION OF CAPITAL ASSETS Subtotal
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 302 402 384
Department of Housing and Urban Development..................... 822 1,233 580
Department of Justice........................................... 696 939 1,024
Department of State............................................. 1,459 838 695
Railroad Retirement Board....................................... 1 2 ---
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
77
Table 2
31.0 Equipment
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 296 394 371
Railroad Retirement Board....................................... 1 2 ---
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
78
Table 2
32.0 Land and structures
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 6 8 13
Department of State............................................. 1,166 583 533
Department of the Treasury...................................... 31 --- ---
________ ________ ________

________ ________ ________
____________________________________________________________________________________________________________________________________
79
Table 2
33.0 Investments and loans
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Other Independent Agencies...................................... 534 --- ---
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
80
Table 2
40 GRANTS AND FIXED CHARGES Subtotal
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 127 152 180
Executive Office of the President............................... 8,432 3,772 ---
National Science Foundation..................................... 4,911 5,286 5,531
Small Business Administration................................... 2,609 1,394 238
Postal Service.................................................. 568 104 75
Railroad Retirement Board....................................... 9,710 9,741 10,360
________ ________ ________
Total Direct Obligations: 2,257,954 2,523,930 2,607,333
________ ________ ________
Total Obligations: 2,283,093 2,554,014 2,635,312
____________________________________________________________________________________________________________________________________
81
Table 2
41.0 Grants, subsidies, and contributions
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Judicial Branch................................................. 83 92 101
Department of Defense--Military................................. 910 1,056 989
Executive Office of the President............................... 8,432 3,772 ---
National Science Foundation..................................... 4,911 5,286 5,531
Small Business Administration................................... 2,585 1,374 224
Postal Service.................................................. 568 104 75
________ ________ ________
________ ________ ________
____________________________________________________________________________________________________________________________________
82
Table 2
42.0 Insurance claims and indemnities
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Legislative Branch.............................................. 1 --- ---
Judicial Branch................................................. 44 60 79
Department of Commerce.......................................... --- 1 ---
Department of Homeland Security................................. 23 20,608 8
Environmental Protection Agency................................. --- 2 3
Railroad Retirement Board....................................... 9,604 9,645 10,272
________ ________ ________
Total Direct Obligations: 1,057,517 1,124,056 1,179,512

________ ________ ________
Total Obligations: 1,067,180 1,135,092 1,189,752
____________________________________________________________________________________________________________________________________
83
Table 2
43.0 Interest and dividends
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Department of Health and Human Services......................... --- 1 1
Department of Labor............................................. 675 698 3,002
International Assistance Programs............................... --- --- 1
________ ________ ________

________ ________ ________
____________________________________________________________________________________________________________________________________
84
Table 2
44.0 Refunds
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Department of Defense--Military................................. 1 --- ---
Social Security Administration.................................. --- 350 ---
________ ________ ________
Total Direct Obligations: 465 1,242 512
________ ________ ________
Total Obligations: 484 1,254 524
____________________________________________________________________________________________________________________________________
85
Table 2
90 OTHER Subtotal
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Department of Agriculture....................................... 354 --- ---
Department of Defense--Military................................. 13 70,057 50,019
Other Defense Civil Programs.................................... --- 66 ---
Executive Office of the President............................... --- --- 58
Railroad Retirement Board....................................... 974 1,286 2,811
________ ________ ________

________ ________ ________
____________________________________________________________________________________________________________________________________
86
Table 2
91.0 Unvouchered
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
________ ________ ________
Total Direct Obligations: 57 62 44
________ ________ ________
____________________________________________________________________________________________________________________________________
87
Table 2
92.0 Undistributed
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Department of Agriculture....................................... 354 --- ---
Department of Defense--Military................................. --- 70,000 50,000
________ ________ ________
Total Direct Obligations: 354 70,000 50,000
________ ________ ________
Total Obligations: 354 70,000 50,000
____________________________________________________________________________________________________________________________________
88
Table 2
93.0 Limitation on expenses
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Railroad Retirement Board....................................... 1 --- ---
________ ________ ________
Total Direct Obligations: 1 --- ---
Reimbursable obligations........................................ 1 --- ---
________ ________ ________
Total Obligations: 2 --- ---
____________________________________________________________________________________________________________________________________
89
Table 2
94.0 Financial transfers
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Department of Defense--Military................................. --- 38 ---
Other Defense Civil Programs.................................... --- 66 ---
Executive Office of the President............................... --- --- 58
Railroad Retirement Board....................................... 973 1,286 2,811
________ ________ ________

________ ________ ________
____________________________________________________________________________________________________________________________________
90
Table 2
99.5 Below reporting threshold
____________________________________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________________
Department of Energy............................................ --- 1 1
Department of Housing and Urban Development..................... 1 2 ---
Department of Justice........................................... 2 1 ---
Federal Deposit Insurance Corporation........................... --- --- 1
________ ________ ________
____________________________________________________________________________________________________________________________________
91
EXPLANATORY NOTES
OFFSETTING COLLECTIONS AND OFFSETTING RECEIPTS TABLES
The collections and receipts that have been offset against gross obligations in deriving net obligations are presented so that the user
may adjust gross obligations to whatever level would be most useful.
The two types of offsets are “offsetting collections” and “offsetting receipts.” Both result from the same types of transactions, i.e.,
either business-like or market-oriented payments from the public or payments exclusively between Federal Government accounts.
See Chapter 26, “Budget System and Concepts,” in the Analytical Perspectives volume of the 2007 Budget for more information on
receipts, offsetting receipts, and offsetting collections.
Table 3 - Bridge from Gross to Net Obligations. This table presents the offsetting collections and offsetting receipts that are
deducted from total obligations before arriving at net obligations. It presents the offsetting collections and offsetting receipts deducted
by each cabinet department and major agency. Offsetting receipts that are not distributed by agency in the 2007 Budget are included
in the "All Branches,” “Executive Branch,” and “Undistributed Offsetting Receipts” sections of the table.
Offsetting collections are presented under the heading “Credited to appropriations or fund accounts.” Those from other Federal
Government accounts are on the line called “Other Government accounts (Federal and trust).” The offsetting collections from the
public that are Governmental in nature (e.g., tax receipts, compulsory user charges, custom duties, license fees) but required by law to
be credited to expenditure accounts are presented on the line called “Offsetting Governmental collections.” Those, from the public in
payment for business-type transactions, are on the line called “The public (non-Federal sources).”
Offsetting receipts include offsetting collections from the public that are governmental in nature but are not authorized to be credited
to expenditure accounts. It is required by law that they be treated as offsetting and they are presented on the line called “Offsetting
Governmental receipts.” Offsetting receipts from business-type payments from the public are presented on the line called “Proprietary
receipts from the public.” The offsetting receipts from other Federal Government accounts are presented under “Intragovernmental
receipts.” Payments within the same fund group . . . trust to trust or Federal to Federal . . . are presented as “Intrafund
transactions.” Payments from one fund group (either Federal or trust funds) to the other fund group are presented as “Interfund
transactions.”
Table 4 - Undistributed Offsetting Receipts. This table presents more detail on the offsetting receipts that are not distributed by
agency. As shown in Table 3, all offsetting collections and most offsetting receipts are deducted from total agency obligations before
92
arriving at net obligations. The offsetting collections presented as “Credited to appropriations or fund accounts” in the bridge table
described above are deducted at the account level. The offsetting receipts must be distributed, that is, a determination must be made
as to which agency's obligations will be netted. In a few cases, decisions have been made to deduct such receipts before striking
government-wide totals, rather than deducting them from any agency. These amounts are called “undistributed offsetting receipts.” It
should be noted that the universe of amounts that are not distributed by agency is larger than the amounts that are not distributed by
function. In reports and tables by function, the following offsetting receipts that are not distributed by agency are distributed by
function:
• Interest received by on-budget trust funds (sub function 902); and

• Interest received by off-budget trust funds (sub function 903)
93
Table 3
BRIDGE FROM GROSS TO NET

OBLIGATIONS
94
95
Table 3
BRIDGE FROM GROSS TO NET OBLIGATIONS
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
All Branches
__________________________________________________
Total obligations incurred........................ 3,546,404 3,878,307 3,904,124

Offsetting collections and receipts (total)....... -985,187 -1,079,751 -1,154,210
Credited to appropriation or fund accounts from:
Other Government accounts (Federal and trust). -285,698 -282,963 -270,479
Offsetting Governmental collections........... -4,915 -5,766 -6,461
The public (non-Federal sources).............. -146,810 -155,971 -158,994
Offsetting receipts:
Offsetting Governmental receipts.............. -5,623 -6,202 -16,671
Proprietary receipts from the public.......... -99,261 -116,484 -130,758
Intragovernmental receipts:
Intrafund transactions...................... -38,001 -44,336 -49,123
Interfund transactions...................... -404,879 -468,029 -521,724
Net obligations incurred.......................... 2,561,217 2,798,556 2,749,914
Legislative Branch
__________________________________________________
Total obligations incurred........................ 4,964 5,663 5,695
Offsetting collections and receipts (total)....... -1,000 -1,064 -1,195

Other Government accounts (Federal and trust). -910 -944 -1,084
The public (non-Federal sources).............. -66 -58 -60
Proprietary receipts from the public.......... -1 -2 -2
Intrafund transactions...................... -22 -45 -34
Interfund transactions...................... -1 -15 -15
Net obligations incurred.......................... 3,964 4,599 4,500
__________________________________________________________________________________________________________________________________
96
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Judicial Branch
__________________________________________________

Offsetting collections and receipts (total)....... -589 -793 -757
Other Government accounts (Federal and trust). -250 -451 -344
Executive Branch
__________________________________________________
Total obligations incurred........................ 3,535,235 3,865,720 3,891,190

Offsetting collections and receipts (total)....... -983,560 -1,077,852 -1,152,213

Net obligations incurred.......................... 2,551,675 2,787,868 2,738,977
__________________________________________________________________________________________________________________________________
97
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Department of Agriculture
__________________________________________________

Proprietary receipts from the public.......... -2,043 -2,095 -968
Department of Commerce
__________________________________________________

Other Government accounts (Federal and trust). -674 -1,361 -1,381
__________________________________________________________________________________________________________________________________
98
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Department of Defense--Military
__________________________________________________

Offsetting Governmental receipts.............. -17 -23 -24
Intrafund transactions...................... 258 --- ---
Department of Education
__________________________________________________

__________________________________________________________________________________________________________________________________
99
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Department of Energy
__________________________________________________

Offsetting Governmental collections........... -223 -220 -231
Department of Health and Human Services

__________________________________________________

The public (non-Federal sources).............. -1,308 -653 -805
Offsetting Governmental receipts.............. --- --- -26
__________________________________________________________________________________________________________________________________
100
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Department of Homeland Security

__________________________________________________

Department of Housing and Urban Development

__________________________________________________


Proprietary receipts from the public.......... -711 -811 -1,295
__________________________________________________________________________________________________________________________________
101
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Department of the Interior

__________________________________________________

Department of Justice
__________________________________________________

__________________________________________________________________________________________________________________________________
102
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Department of Labor
__________________________________________________

Interfund transactions...................... -773 -768 -3,528
Department of State
__________________________________________________

Proprietary receipts from the public.......... --- -4 ---
__________________________________________________________________________________________________________________________________
103
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Department of Transportation
__________________________________________________

Department of the Treasury

__________________________________________________

__________________________________________________________________________________________________________________________________
104
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Department of Veterans Affairs

__________________________________________________

Corps of Engineers-Civil Works

__________________________________________________

The public (non-Federal sources).............. -1,419 -520 -554
__________________________________________________________________________________________________________________________________
105
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Other Defense Civil Programs

__________________________________________________

Other Government accounts (Federal and trust). --- -66 ---
Environmental Protection Agency

__________________________________________________


Other Government accounts (Federal and trust). -405 -1,002 -377
__________________________________________________________________________________________________________________________________
106
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Executive Office of the President

__________________________________________________
Total obligations incurred........................ 9,027 4,114 400

Net obligations incurred.......................... 8,784 4,106 390
General Services Administration

__________________________________________________

Net obligations incurred.......................... -518 1,156 1,356
__________________________________________________________________________________________________________________________________
107
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
International Assistance Programs

__________________________________________________

The public (non-Federal sources).............. -1,084 -1,059 -912
Intrafund transactions...................... --- --- -3
National Aeronautics and Space Administration

__________________________________________________
Offsetting collections and receipts (total)....... -860 -1,275 -1,099

Other Government accounts (Federal and trust). -4,015 -1,057 -876
The public (non-Federal sources).............. 3,155 -218 -223
__________________________________________________________________________________________________________________________________
108
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
National Science Foundation

__________________________________________________

Office of Personnel Management

__________________________________________________

Intrafund transactions...................... --- -1,741 -2,104
__________________________________________________________________________________________________________________________________
109
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Small Business Administration

__________________________________________________
Total obligations incurred........................ 3,847 2,503 961

Offsetting collections and receipts (total)....... -1,306 -1,397 -315
Proprietary receipts from the public.......... -540 -1,006 ---
Net obligations incurred.......................... 2,541 1,106 646
Social Security Administration

__________________________________________________

__________________________________________________________________________________________________________________________________
110
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Export-Import Bank of the United States

__________________________________________________
Total obligations incurred........................ 675 530 286

Offsetting collections and receipts (total)....... -1,513 -2,173 -205
Other Government accounts (Federal and trust). --- -7 ---
Proprietary receipts from the public.......... -1,035 -1,908 -45
Net obligations incurred.......................... -838 -1,643 81
Federal Deposit Insurance Corporation

__________________________________________________

The public (non-Federal sources).............. -707 -1,378 -1,430
Net obligations incurred.......................... -847 -907 -1,365
__________________________________________________________________________________________________________________________________
111
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Postal Service
__________________________________________________

Other Government accounts (Federal and trust). -1,444 -1,078 -924
Net obligations incurred.......................... -227 2,118 3,781
Railroad Retirement Board

__________________________________________________

Proprietary receipts from the public.......... -3,425 -870 -1,340
__________________________________________________________________________________________________________________________________
112
Table 3
__________________________________________________________________________________________________________________________________
__________________________________________________________________________________________________________________________________
Other Independent Agencies

__________________________________________________

Proprietary receipts from the public.......... -1,456 -303 -109
Interfund transactions...................... -1,910 -209 -188
Undistributed offsetting receipts

__________________________________________________

Offsetting Governmental receipts.............. -160 -110 -10,000
Net obligations incurred.......................... -226,213 -241,573 -275,503
__________________________________________________________________________________________________________________________________
113
Table 4
UNDISTRIBUTED OFFSETTING
RECEIPTS
114
115
Table 4
UNDISTRIBUTED OFFSETTING RECEIPTS
(In Millions of dollars) 2005 actual 2006 estimate 2007 estimate

____________________________________________________________________________________________________________
Proprietary receipts:
Rents and royalties on the Outer Continental Shelf

(OCS) (953) . . . . . . . . . . . . . . . . . . . . . . . . . . . . -6,146 -9,118 -9,541
Spectrum Relocation Receipts (959) . . . . . . . . . . --- --- -9,720
Offsetting Governmental Receipts:
Auction receipts, FCC (959) . . . . . . . . . . . . . . . . -160 -110 -9,950

Spectrum License User Fees (959) . . . . . . . . . . . --- --- -50
Interfund transactions:
Interest received by on-budget trust funds (902) . . -69,153 -71,756 -75,419

Interest received by off-budget trust funds (903) . -91,836 -97,443 -105,748
Employer share, employee retirement:
DOD retirement (951) . . . . . . . . . . . . . . . . . . -4,525 -10,426 -9,803

On-budget civilians (951) . . . . . . . . . . . . . . . -32,962 -27,038 -28,500
Off-budget civilians (952) . . . . . . . . . . . . . . -10,941 -11,677 -12,161
Intrafund Transactions:
Employer share, employee retirement::
DOD Retiree Health Care Fund . . . . . . . . . . -10,490 -11,072 -11,546

Proposed legislation . . . . . . . . . . . . . . . . . . . --- -2,933 -3,138
Proposed legislation . . . . . . . . . . . . . . . . . . . --- --- (73)
_______ _______ _______
Total, Undistributed Offsetting Receipts . -226,213 -241,573 -275,503
116

Object Class Analysis: Office of Management and Budget

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OBJECT CLASS ANALYSIS

Office of Management and Budget

• All years in the tables are fiscal years.

This report is available on the Internet at http://www.budget.gov/budget

BUDGET REVIEW AND CONCEPTS DIVISION

Table 1 - Agency Obligations by Object Class:

Table 2 - Object Class Obligations by Agency:

10 Personal services and benefits ..................................................................................................... 50

20 Contractual Services and Supplies.............................................................................................. 61

40 Grants and Fixed Charges Subtotal ............................................................................................. 81

99.5 Below reporting threshold ........................................................................................................... 91

Obligations and Offsetting Receipts and Collections:

Table 3 - Bridge from Gross to Net Obligations ....................................................................................... 96

Table 4 - Undistributed Offsetting Receipts.............................................................................................. 116

• 10 Personal Services and Benefits

Agency: Department of Defense-Military, Army

Agency: Department of Defense-Marine Corps

Agency: Department of Defense-Air Force

Agency: Department of Defense-Army reserve

Agency: Department of Defense-Navy reserve

Agency: Department of Defense-Air Force reserve

Agency: Department of Defense-Army National Guard

Agency: Department of Defense-Air Force National Guard

Agency: Environmental Protection Agency

Agency: Department of Health and Human Services

Agency: Department of Homeland Security

AGENCY OBLIGATIONS BY OBJECT

31.0 Equipment 107,275 97,474 92,771

41.0 Grants, subsidies, and contributions 834,174 987,253 973,421

31.0 Equipment 169 184 195

41.0 Grants, subsidies, and contributions 13 14 12

31.0 Equipment 296 394 371

99.0 TOTAL DIRECT OBLIGATIONS 5,940 6,481 6,909

99.0 Reimbursable obligations 265 443 330

31.0 Equipment 106,810 96,896 92,205

41.0 Grants, subsidies, and contributions 834,078 987,147 973,308

31.0 Equipment 222 271 223

41.0 Grants, subsidies, and contributions 79,407 78,060 78,246

41.0 Grants, subsidies, and contributions 1,541 1,608 1,097

31.0 Equipment 97,332 88,220 84,026

41.0 Grants, subsidies, and contributions 910 1,056 989

99.0 TOTAL DIRECT OBLIGATIONS 82,482 87,239 74,422

99.0 Reimbursable obligations 90 20 20

41.0 Grants, subsidies, and contributions ________

99.0 TOTAL DIRECT OBLIGATIONS 24,904 25,582 24,350

99.0 Reimbursable obligations 6,975 8,351 8,443

31.0 Equipment 348 334 294

41.0 Grants, subsidies, and contributions 405,919 529,149 568,890

31.0 Equipment 3,676 2,166 1,552

41.0 Grants, subsidies, and contributions 13,453 25,482 5,440

41.0 Grants, subsidies, and contributions 40,119 53,986 35,692

99.0 TOTAL DIRECT OBLIGATIONS 43,349 57,653 38,166

99.0 Reimbursable obligations 679 728 685

31.0 Equipment 233 259 242

41.0 Grants, subsidies, and contributions 2,796 3,285 2,005

41.0 Grants, subsidies, and contributions 10,060 9,425 11,662

41.0 Grants, subsidies, and contributions 5,075 5,690 6,777

41.0 Grants, subsidies, and contributions 44,904 53,862 53,898

41.0 Grants, subsidies, and contributions 52,606 52,239 54,464