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DETAILED BUDGET ESTIMATES

EXPLANATION OF ESTIMATES

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

ARRANGEMENT

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

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

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

-general fund accounts in the following order: accounts for which appropriations are requested for the budget year; accounts for which appropriations were made in the current year and not requested in the budget year; other unexpired accounts; expired accounts; -special fund accounts in the following order: accounts for which appropriations are requested for the budget year; accounts for which appropriations were made in the cur

Appropriations Act

rent year and not requested in the budget year; other unexpired accounts; expired accounts;

-public enterprise funds;

-intragovernmental revolving funds and management

funds;

-credit reform accounts, in the following order: program account, financing account, and liquidating account; -trust funds;

-trust revolving funds.

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

General provisions are provisions in appropriations acts that apply to more than one appropriation. They usually appear in separate titles of the appropriations acts. In some instances, they apply only to the appropriations for one agency. In other instances, they apply to the appropriations for two or more agencies covered by the act. The general provisions in one section apply to all appropriations Governmentwide.

In the Appendix, the proposed language for general provisions that are only applicable to one agency appears at the end of the section for that agency. The general provisions that apply to two or more agencies appear at the end of the section for one of the agencies. The general provisions that are Government-wide in scope (identified "Departments, Agencies, and Corporations"), normally contained in the Treasury and Transportation Appropriations Act, appear in a separate section following this one.

The following table indicates the location of all general provisions. The first column of the table lists the most recently enacted appropriations act or for those bills included in H.R. 2673, the 2004 Consolidated Appropriations Bill, the relevant section, and the major agencies responsible for programs funded by each act. The second column provides the location of the general provisions that apply to the agencies listed in the second column. Proposed changes to general provisions are presented in the manner described below for appropriations language.

Section in which general provisions appear

Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Department of Agriculture
Appropriations Bill, H.R. 2673, Division A.

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Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appro- Department of Commerce priations Bill, H.R. 2673, Division B.

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Foreign Operations, Export Financing, and Related Programs Appropriations Bill, H.R. International Assistance Programs 2673, Division D.

Department of Defense

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