III GENERAL Page Page Letter of the Secretary of the Treasury-------------------VII Foreword--------------------------------------------------1 PART …

10021717RECEIPTS, EXPENDITURES AND BALANCES
FOR THE FISCAL YEAR ENDED JUNE 30
1961
Bureau of Accounts
For sale bv the Superintt'ndent of Documents, L" S Government Printing Office \\'ashlngton 25, D.C - Pnce S3.50
CONTENTS III
PART ONE FISCAL YEAR 1961 SUMMARIES
Table A Summary of budget appropriations, authorizations, expenditures, and balances (by type of fund)--- 13
Table B - Summary of budget appropriations, authorizations, expenditures, and balances (by department, by type of fund)------------------------------- 14
Table C - Summary of budget appropriations, authorizations, expenditures, and balances (by organization units or programs)----------------------------- 20
Table D - Statement of certain accounts under which it appears that funds have been withdrawn from the Treasury in excess of appropriations------- 30
Table E - Statement of certain accounts that have incurred obligations in excess of unexpended balances--- 30
Statement of Assets and Liabilities of the United States Government to which receipts and expenditures and the Treasury's cash operations are directly related------------------------------- 32
Table F - Account of the Treasurer of the United States---- 36 Table G - Assets held by Disbursing, Collecting, and other
Government Officers---------------------------- 37 Table H - Investments of Federal agencies in public debt
securities and obligations guaranteed by the United States---------------------------------- 39
Table I - Budget receipts and expenditures----------------- 40 Table J - Trust and deposit fund accounts------------------ 42 Table K - Securities issued by wholly-owned Government
Corporations----------------------------------- 44 Table L - The public debt---------------------------------- 45
. Table M - Analysis of certain asset and liability accounts- 46
PART TWO DETAILS OF RECEIPTS
Table N - Receipts by Sources: General and Special Fund Accounts-------------- 49 Trust Fund Accounts---------------------------- 55
Table 0 - Receipts by Organization Units and Sources: General and Special Fund Accounts:
Legislative Branch: Senate------------------------------------- 65 House of Representatives------------------- 65 Architect of the Capitol------------------- 65 Library of Congress------------------------ 66
The Judiciary-------------------------------- 66 Executive Office of the President:
The White House Office--------------------- 67 Bureau of the Budget----------------------- 67 Offioe of Civil and Defense Mobilization--- 67
Funds Appropriated to the President: Defense Aid-------------------------------- 68 Export-Import Bank of Washington, Mutual
Security Loans--------------------------- 68 International Cooperation Administration--- 68
Independent Offices: American Battle Monuments Commission------- 69 Atomic Energy Commission------------------- 69 Civil Aeronautics Board-------------------- 69 Civil Service Commission------------------- 70 Farm Credit Administration----------------- 70 Federal Aviation Agency-------------------- 70 Federal Communications Commission---------- 71 Federal Mediation and Conciliation Service- 72 Federal Power Commission------------------- 72 Federal Trade Commission------------------- 72 Foreign Claims Settlement Commission------- 72 General Accounting Office------------------ 73 Interstate Commerce Commission------------- 73 National Aeronautics and Space Adminis-
tration---------------------------------- 74 National Capital Housing Authority--------- 74 National Capital Planning Commission------- 75 National Labor Relations Board------------- 75 National Science Foundation---------------- 75 Railroad Retirement Board------------------ 75 Securities and EXChange Commission--------- 75
Table 0 - Receipts by Organization Units and Sources- Continued. General and Special Fund Accounts---Continued.
Independent Offices--Continued. Selective Service System------------------ 76 Small Business Administration------------- 76 Smithsonian Institution------------------- 76 Subversive Activities Control Board------- 77 Tariff Commission------------------------- 77 Tax Court of the United States------------ 77 Tennessee Valley Authority---------------- 77 United States Information Agency---------- 77 Veterans Administration------------------- 78
General Services Administration------------- 79 Housing and Home Finance Agency------------- 80 Department of Agriculture------------------- 81 Department of Commerce---------------------- 83 Department of Defense:
Office of the Secretary of Defense-------- 84 Department of the Army-------------------- 84
Corps of Engineers---------------------- 86 Panama Canal---------------------------- 87
Department of the Navy-------------------- 88 Department of the Air Force--------------- 89
Department of Health, Education, and Welfare 90 Department of the Interior------------------ 92 Department of Justice----------------------- 94 Department of Labor------------------------- 95 Post Office Department---------------------- 96 Department of State------------------------- 96 Treasury Department-----------------------__ 97
Table P - Clearing Accounts for Withheld Federal Individual Income and Federal Insurance Contributions
Table Q -
Table R -
Table S - Table T - Table U - Table V - Table W -
Act Taxes-------------------------------______ 102 Interfund Transactions Excluded from Both Net
Budget Receipts and Budget Expenditures------- 104 Interfund Transactions Excluded from Both Net
Trust Receipts and Trust Expenditures--------- 105 Capital Transfers-------------------____________ 106 Customs Receipts by Districts and Ports--------- 107 Internal Revenue Receipts by States and Districts 110 Postal Revenue--------------------------________ 113 District of Columbia Receipts by Sources-------- 114
PART THREE DETAILS OF APPROPRIATIONS, AUTHORIZATIONS, EXPENDITURES, AND BALANCES
LEGISLATIVE BRANCH
Trust Fund Accounts--------------------------------------- 358 Deposit. Fund Accounts------------------------------------- 411
THE j~DICIARY
Services----------------------------__________________ IJ8 Trust Fund Accounts----------------------_________________ 358 Deposit Fund Accounts-----------------------______________ 411
General Fund ACCGt::!!ts: Compensatbr. of tne President---------------------------- 142 The White nouse :lffice----------------------------------- 142 Executive J.\ansiDn ar,d Grounds---------------------------- 142 Bureau of the cu . .iget------------------------------------- 142 Cour,cil of Ec~r,omic Advisors----------------------------- 142 National Secur~ty Council-------------------------------- 142 Jffice -~ ':vil 3.nd Defer.se Hobilization----------------- 144 Presidec.t I s ~_d-'isClry Committee on Government Orgar,ization 146 Miscell3.!leous-------------------------------------------- 146
Deposit ~und Accour.ts-------------------------------------- 412
General, Special ar,d Revolving and Management Fund Accounts: Disaster Relief------------------------------------------ 150 Emergency ~und for the President, National Defense------- 150 Expansion of Jefense Production-------------------------- 150 Expenses of Management Improvement----------------------- 152 Transitional Grants to Alaska---------------------------- 152 Other---------------------------------------------------- 152 Inter-ft~erican Cooperation------------------------------- 152 Mutual 3ecurity - Economic Assistance-------------------- 154
Trust Fur,d Accounts---------------------------------------- 358 Deposit ~und Accounts-------------------------------------- 413
INDEPENDENT OFFICES
National Gallery of Art-------------------------------- 200 Subversive Activities Control Board---------------------- 200 Tariff Commission---------------------------------------- 200 Tax Court of the United States--------------------------- 200 Tennessee Valley Authority------------------------------- 200 United States Information Agency------------------------- 202 United States Study Commissions-------------------------- 202 Veterar.s Admir.istration---------------------------------- 204
Trust "und Accounts---------------------------------------- 359 ceposit Fund Accounts-------------------------------------- 414
Page GENERAL SERVICES ADMINISTRATION
Trust Fund Accounts----------------------------------------- 363 Deposit Fund Accounts--------------------------------------- 426
HOUSING AND HOME FINANCE AGENCY
General and Revolving and Management Fund Accounts: Office of the Administrator------------------------------- 218 Federal National Hortgage Association--------------------- 220 Federal Housing Administration---------------------------- 220 Public Housing Administration----------------------------- 220
DEPARTMENT OF AGRICULTURE
DEPARTMENT OF COMMERCE
DEPARTMENT OF DEFENSE
General, Special and Revolving and Management Fund Accounts: Military Functions:
Military personnel-------------------------------------- 250 Operation and maintenance------------------------------- 252 Procurement--------------------------------------------- 258 Research, Development, Test and Evaluation-------------- 262 Military Construction----------------------------------- 262 Revolving and Management Funds-------------------------- 266
Military Assistance--------------------------------------- 268 Civil Functions:
Department of the Army: Corps of Engineers------------------------------------ 270 Miscellaneous Civil Functions------------------------- 272 Panama Canal------------------------------------------ 274
Other Civil Functions----------------------------------- 274 Trust Fund Accounts:
Military Functions: Department of the Army---------------------------------- 367 Department of the Navy------------------------------____ 368 Department of the Air Force-------------------------____ 369
CONTENTS v
Department of the Army--------------------------------- 369 Deposit Fund Accounts:
Military Functions: Department of the Army--------------------------------- 431 Department of the Navy--------------------------------- 433 Department of the Air Force---------------------------- 434
Civil Functions: Department of the Army--------------------------------- 436
DEPARTMENT OF HEALTH, EDUCATION, AND WELFARE
General, Special and Revolving and Management Fund Accounts: Food and Drug Administration----------------------------- 280 Freedmen's Hospital-------------------------------------- 280 Office of Education-------------------------------------- 280 Office of Vocational Rehabilitation---------------------- 282 Public Health Service------------------------------------ 284 Saint Elizabeths Hospital-------------------------------- 290 Social Security Administration--------------------------- 292 Special Institutions:
American Printing House for the Blind------------------ 294 Gallaudet College-------------------------------------- 294 Howard University-------------------------------------- 294
Office of the Secretary---------------------------------- 296 Trust Fund Accounts---------------------------------------- 370 Deposit Fund Accounts-------------------------------------- 437
DEPARTMENT OF THE INTERIOR
Office of the Commissioner----------------------------- 312 Bureau of Sport Fisheries and Wildlife----------------- 312 Bureau of Commercial Fisheries------------------------- 314
Office of Territories: Administration of Territories-------------------------- 316 Trust Territory of the Pacific Islands----------------- 316 Alaska Public Works------------------------------------ 316 Virgin Islands Public Works---------------------------- 316
Virgin Islands Corporation------------------------------- 318 Alaska Railroad------------------------------------------ 318 Office of the Secretary---------------------------------- 318
Trust Fund Accounts---------------------------------------- 371 Deposit Fund Accounts-------------------------------------- 439
DEPARTMENT OF JUSTICE
Trust Fund Accounts---------------------------------------- 402 Deposit Fund Accounts-------------------------------------- 441
Page DEPARTMENT OF LABOR
POST OFFICE DEPARTMENT
DEPARTMENT OF STATE
TREASURY DEPARTMENT
General, Special and Revolving and Management Fund Accounts: Office of the Secretary----------------------------------- 344 Fiscal Service:
Bureau of Accounts-------------------------------------- 344 Bureau of the Public Debt------------------------------- 346 Office of Treasurer of the United States---------------- 346
Bureau of Customs----------------------------------------- 348 Internal Revenue Service---------------------------------- 348 Bureau of Narcotics--------------------------------------- 348 United States Secret Service------------------------------ 348 ~ureau of the Mint---------------------------------------- 350
Bureau of Engraving and Printing-------------------------- 350 Coast Guard----------------------------------------------- 350
Public Debt: Interest, Sinking Fund, etc.------------------------------ 352
Trust Fund Accounts: Federal Disability Insurance Trust Fund------------------- 405 Federal Old-Age and Survivors Insurance Trust Fund-------- 405 Unemployment Trust Fund----------------------------------- 405 Other----------------------------------------------------- 406
Deposit Fund Accounts--------------------------------------- 443
SECTION I - ACCOUNTABILITY OF APPROPRIATIONS
Table 1 - Statement of Appropriations and Authorizations by Acts of Congress, Fiscal Year 1961------------- 475
Table 2 - Statement of Appropriations and Authorizations, by Acts of Congress, by Agencies, Fiscal Year 1961-480
Table 3 - Private and Public Laws, for which Appropriations were established on the books of the Treasury during the Fiscal Year 1961-------------------- 485
SECTION II - AUTHORIZATIONS TO EXPEND FROM DEBT RECEIPTS
Introductory statement to authorizations to expend from debt receipts---------------------------------------------- 488
Table 4 - Status of authorizations to expend from public debt and corporate debt receipts, fiscal year 1961, by agency and program ____________________________ 491
Table 5 - Transactions and status of borrowings handled as public debt authorizations, cumulative through June 30, 1961 ____________________________________ 494
Table 6 - Cancellations of notes and cash recoveries, against borrowings handled as public debt transactions, cumulative through June 30, 1961 _________________ 497
VI CONTENTS
Page
Table 7 - Status of Congressional Authorizations to expend from public debt receipts----------------------- 500
Table 8 - Acts of Congress authorizing expenditures from public debt receipts---------------------------- 502
SECTIOr; III - MISCELLANEOUS
Table 9- Organization and Ownership of Corporations of the United States Government, as of June 30, 1961--- 508
Table ~~ - Statue of Special Fund Receipts, June 30, 1961 ___ 511 Table - Contract Authorizations, Fiscal Year 196L______ 515 Table 12 - District of Columbia Accounts with the United Table 13 bStates, as of June 30, 1961 _____________________ 517
- 0 ligation data pertaining to revolving and management funds 518
Table 14 - Financial status of-;;;~i;i~~d-;;;;g;~t---- funds 524
Table 15 - Accrued~_p;~dit~;;::p~t;i-S;;;i~;-~d~-------- Fiscal Year 1961 530
Table 16 - Reference for info;;;tt;~~-t;bi;;-~hi~-f~;------ reasons of program completion, etc" are no longer published in Combined Statements of Receipts and Expenditures_______________________ 531
PART FIVE FOREIGN CURRENCY ACCOUNTS
Introductory statement to foreign currencies---------------- 534 Table 17- Foreign Currencies Acquired by the United
States Government without payment of dollars (by agency by account)------------------ 536
Table 18 - Foreign Currencies Acquired by the United States Government without payment of dollars (by country by account)----------------------------- 541
e::···:.::::· .. ..... .
WASHINGTON
January 10, 1962
Dear Mr. Speaker:
Pursuant to the provlslons of section 15 of the Act of July 31, 1894 (5 U.S.C. 264) and section 114 of the Act of September 12, 1950 (31 U.S.C. 66b), I have the honor to transmit herewith the Combined Statement of Receipts, Expenditures and Balances of the United States Government for the fiscal year ended June 30, 1961.
Section 3679 of the Revised Statutes (31 U.S.C. 665 (a)) prohibits expenditures or contract of obligations in excess of amounts available in any appropriation or fund. There is included in this report (p. 30) a statement of certain accounts under which it appears that funds have be~n withdrawn from the Treasury in excess of appropria tions. A statement is also included of certain accounts under which agencies have reported that obligations have been incurred in excess of amounts available.
Sincerely yours,
~¢~ Douglas Dillon
The Speaker
FOR E W 0 R 0 1
INTRODUCTION
The requirements of law for the preparation of an annual report on the receipts and expenditures of the Government originated December 31, 1791 under a standing order of the House of Representatives. This has now been superseded by the following:
Section 15 of the Act of July 31, 1894 (5 U.S.C. 264) which provides, "It shall be the duty of the Secretary of the Treasury annually to lay before (»ngress, on the first day of the regular, session thereof, an accurate combined statement of the re ceipts and expenditures dUring the last preceding fiscal year of all public moneys, including those of the Post Office Department, designating the a mount of the receipts, whenever practicable, by ports, districts, and States, and the expendi tures, by each separate head of appropriation," and
Section 114 of the Act of September 12, 1950 (31 U~S. C. 66b(a» which provides, "The Secretary of the Treasury shall prepare such reports for the in fonnation of the President, the Congress, and the public as will present the resul ts of the financial operations of the Government: Provided, That there shall be included such financial data as the Direc tor of the Bureau .of the Budget may require in con nection with the preparation of the Budget or for other purposes of the Bureau. Each executive agen cy shall furnish the Secretary of the Treasury such reports and infonnation relating to its financial condition and operations as the Secretary, by rules and regulations, may require for the effective per formance of his responsibilities under this section."
This report is recognized as the official publi cation containing the details of receipts and ex penditure data, as well as the budget surpl us or deficit for the fiscal year, with which all other reports containing similar data must be in agree ment. In addition to serving the needs of Congress, this report serves the Bureau of the Budget in its review of the progress and status of the President's budget programs; the General Accounting Office in its audi t acti vi ties; the various departments and agencies of the Government in reconciliation of their accounts; and the general public. Of primary interest in the report are the data relating to the budgetary accounts, representing the general (in cluding revolving and management funds) and special funds, administered by Federal agencies that are incl uded in the budget results for the fiscal year. The report also includes infonnation relating to trust and deposit fund accounts and accounts for foreign currencies acquired without payment of dol lars, the transactions for which do not affect the budget surplus or deficit. Other reports prepared by the Treasury Department that contain related in fonnation are: Monthly Statement of Receipts and Expendi tures of the Uni ted States Government; Monthly Statement of Budgetary Appropriations and other Au thorizations, Expenditures and Unexpended Balances; Monthly Treasury Bulletin with comparative statis tical analyses; Annual Report of the Secretary of the Treasury on the State of the Finances; and the Daily Statement of the United States Treasury show ing cash deposits and withdrawals in the account of the Treasurer of the United States.
ARRANGEMENT OF REPOR T
As indicated in the "Table of Contents" preced ing, the Combined Statement of Receipts, Expendi tures and Balances of the United States Government consists of five parts, containing summaries with supporting tables, details 01' receipts, details of appropriations, other informational data, and de tails of foreign currency activ-ity.
Part One - SUmmaries shown in this part cover da ta on appropriations, authorizations, expenditures, and balances by type of fund and organizational units or programs, as reported in detail in Part Three. There is included in the summary tables B and C, an analysi s of the closing bal ances in tenns of avail abil ity as to unpaid obI igations and receivables. The unpaid obligations, as far as agencies are able to comply, are exhibited in separate columns so as to show the amounts for undeli vered orders and con tracts; and the accounts payabl e and accrued liabil ities. The details for these amounts, by appropri-
ation accounts, are shown in Part Three of this re port. The receivables have also been segregated in separate col umns so as to show the amounts of reim bursements earned and refunds, an<J the amounts of reimbursements anticipated. The net of these amounts by account are shown in Part Three of this report. Two statements are incl uded showing certain accounts which appear to have expenditures or obligations in excess of avail abl e funds. A statement is al so in cluded under the title "Assets and Liabilities of the United States Government to which the Receipts, Expendi tures, and Treasury's Cash Operations are Di rectly Related." This statement is supported by several tabl es covering the principal line items.
Part Two - Receipts of the Government for the fiscal year are reported in this part, in several separate tables. These tables show the receipts by sources and organization units identified as to
2 FOR E W 0 R D -- Con tin u e d
ARRANGEMENT OF REPORT- Continued
general, special and trust accounts. In addition, there are included separate tables for receipts of Customs, Internal Revenue, Postal Service, and Dis trict of Columbia.
Part Three - The detail of appropriation accounts in this part is presented in three sections. Sec tion I shows the budgetary appropriations, author izations, expenditures and balances, according to each separate head of appropriation or fund under the organizational units of the Government. Sec tion II shows the trust accounts according to each separate appropriation or fund under the respecti ve organizational units, followed by a tahulation of deposit fund accounts and the detail of accounts for the District of Columbia. Section III contains data on appropriations for and redemptions of pub lic debt securities.
The accounts in Section I are arranged according to general, special, revolving and management fund accounts, with columnar headings as follows: (1) "Balances June 30, 1960 of unexpended appropriations, and other authorizations and investments held;" (2) "Appropriations, authorizations, and other obliga tional authority;" (3) ''Transfer of -obligated bal ances to merged prior year accounts (70 Stat. 647). Other transfers, borrowings, investments (net):" (4) "Expenditures (net);" (5) "Unobligated balances withdrawn (70 stat. 648) and other transactions;" and (fl) "Balances June 30, 1961." The "totals" of the closing balances are identified as to (a) "Un paid obI i ga t ions for unde 1 i vered orders and con tracts;" (b) ''Unpaid obligations for accounts pay able and accrued liabilities;" (c) "Receivables (de duct) ;" and (d) amounts "Unobligated."
The trust accounts shown in Section II include the receipts appropriated during the year and the changes in unappropriated receipts, in addition to the amounts of expenditures and unexpended balances. Oeposi t fund accounts and detail of accounts for the District of Col urn hi a are included in tabulations
following the trust accounts. The columnar head ings in this section are as follows: (1)" Balances June 30, 1960," including unappropriated receipts and holdings of Uni ted States securities as invest ments; (2) "Receipts appropriated, and change in unappropriated;" (3) ''Transfers, Investments (net) ;" (4) "Expenditures (net);" (5) "Reduction in appro priations from prior year receipts, and other trans-
actions; " and (E) "Balances June 30, 1961." includ ing unappropriated receipts and holdings of United States securities as investments.
Section III of this part contains a statement of appropriations and redemptions of public debt se curi ties for the fiscal year. by individual title
of issue.
Part Four - Informational tables shown in this part consist of a series of special statements re lating to appropriations and authorizations enacted by the Congress in the fiscal year. financial in formation regarding authorizations to expend from public debt receipts, status of special fund re ceipts, contract authorizations, revolving and man agement fund accounts, and other acti vi ties. In addition, there is included a table with reference to informational tables previously published in Com bined Statements, but discontinued for reasons of program completion, decline in relative fiscal sig nificance, or other reasons.
Part Five - Foreign currency tabulations are in cluded in this part showing transactions and bal ances in accounts of departments and agencies for foreign currencies acquired by the Government with out payment of dollars. The currencies thus acquired are not included in other parts of this report and are not used as factors in the determination of the budget surplus or defici t, but are brought under the control of the Treasury Department. pursuant to Ex ecuti ve Orders, for use as authorized by law. Fur ther explanation as to the content of these tables is g:i ven in the introduction to this part.
EXPLANATION OF TERMS AND BASES OF FIGlRES
Receipts - Section 305 of the Revised Statutes (31 U. S. C. 147) provides that the receipts for all mon eys received by the Treasurer of the United States "*** shall be indorsed upon warrants signed by the
Secretary of the Treasury, without which warrant, so signed, no acknowledgment for money received into the public Treasury shall be valid." Section 115 of Public Law 784, 81st Congress, approved Septem ber 12, 1950, modified the above provision by au thorizing the Secretary of the Treasury and the Comp-
troller General of the United States, under certain condi tions, to issue j oint regulations, waiving the requirements for the issuance and countersignature of warrants for the receipt and disbursement of public moneys. Pursuant to this authority, joint regulation No. 1. effective November I, 1950, pro vided for all collections representing repayments to appropriations to be covered into the Treasury and credited directly to the accounts of disbursing officers without issuing covering warrants; also
FOR E W 0 R 0 -C 0 n t 1. n u e d 3
EXPLANATION OF TERMS AND BASES OF FIGURES - Contillled
joint regulation No.3, effective July 1, 1951, pro vided that certain special fund and trust fund re ceipts be credited directly to the related fund ac counts and made immediately available to the col lecting agency.
Internal revenue and customs receipts are included in this report on the basis of reports of collec tions which means they are reported as of the time
that the cash received is placed under accounting control. Various other receipts of the Government are reported partially on a collection basis and on a deposits confirmed basis, that is, when the deposits are acknowledged by the depositary banks. Receipts representing collections, reimbursements, or refunds credited to revol ving or management funds are included on a net basis, that is, they are de ducted from gross expenditures.
BUDGETARY TRANSACTIONS
Part Three, Section I, of this report contains th~ detailed tabulations of accounts under the or ganizational units showing the various transactions that relate to the expenditure of Federal funds which affect the budget surplus or deficit of the Government. The accounts are arranged according to general, special, and revolving and management funds, showing the ti tles, fiscal year I imi tations, and account symbols. Following are explanations of the column headings in the tabulations.
Balances Brought Forward - The balances shown in the first money column represent the unexpended a mounts as of the close of the preceding fiscal year. Included in these figures are the amounts of unex pended appropriations, contract authorizations, au thorizations to expend from debt receipts, and the par value of investments in United States debt se curi ties held.
Appropriat ions, Authorizations, and Other ObI iga tional Authority - Appropriations - Article I, Sec tion 9, of the Constitution of the United States, provides that "No money shall be drawn from the Treasury but in consequence of appropriations made by law." The appropriations included in this re port are the amounts which Congress authorized to be established during the fiscal year. These a mounts do not represent so much income or cash ac tually set aside in the Treasury for the purposes specified in the appropriation acts. The appropri ations established on the books of accounts in the Treasury, aswell as in the administrative agencies, represent the limit for which administrative offi ces may obI igate Government funds during the fiscal limitation specified in the appropriation acts.
In some instances, Congress reappropriates part or all of the unobligated balances of prior year appropriations which would otherwise expire. In other instances, Congress authorizes the transfer of obligational authority covering current appro priations from one agency or purpose to another. These transactions decrease and increase the amounts available for obligation in the particular appro-
priation accounts and are explained by applicable footnotes. The appropriations are classified to show the amounts appropriated from an organizational standpoint. New obligational authorizations are shown in the second money column of Part Three, Section I, of this report.
Contract Authorizations - Contract authorizations represent a grant of authority by the Congress to incur obligations prior to the enactment of appro priations. A contract authorization does not, in i tsel f, permit the spending of money. It must be fol lowed by an appropriation to permit payment of the obligations incurred thereunder. New contract authority granted during the fiscal year is shown in the second money column. Appropriations enacted during the fiscal year to liquidate such authority are also included in this column as an increase to appropriations and a decrease to unfunded contract authority, with the amount of unfunded contract au thori ty at the end of the year shown in the sixth money col umn.
Authorizations to expend from public and corporate debt receipts - Unlike the appropriations described above, the Congress, in some instances, grants au thority to Government corporations or agencies to make expend i tures from funds to be borrowed from the Secretary of the Treasury or in the market. In the case of borrowings from the Treasury, the Sec retary is directed to use proceeds from the sale of public debt securitjes. Legislation is generally specific with respect to the amount of money that can be advanced by the Treasury to each corporation or agency and often requires that the borrowing transactions be accompl ished by the issue of formal notes of the enternrise. Repayment of borrowings from the Treasury is sometimes accomplished, under direction of Congress, b~ cancellation of notes which have been issued by a Government enterprise to the Treasury. A few agencies of the Government are authorized by law to issue obligations to the public. Before issuing obligations, consisting of debentures, bonds and notes, the agencies are re-
4 FOR E W 0 R D -C 0 n t 1 n u e d
EXPLANATION OF TERMS AND BASES OF FIGURES - Continued
BUDGETARY TRANSACTIONS -- Continued
quired to secure approval from, or consul t wi th the Secretary of the Treasury with respect to terms of the borrowing and the timing thereof. Such borrow ings and repayment of borrowings from the Treasury or the public represent financing transactions and therefore do not affect the budget surplus or defi cit. The net additional public debt and corporate debt authorizations granted by the Congress during the fiscal year are shown in the second money col umn, and the unused authorizations at the end of the year are included in the sixth money column.
Transfers between appropriations, borrowings, and investaents (net) - Transfers of obligated balancef': from lapsed appropriations to merged prior year ac counts are required by the Act of July 25, 1956 (70 Stat. 647), and other transfers by request of the administrati ve agencies concerned, as authorized by law, are shown in the third money column of the appropriation tabulations. Other transfers are, in the majority of cases, for the benefit of the advancing appropriation accounts, and exPenditures from such transfer appropriation accounts are as sociated with the account to which the funds were originally made availabl e. Explanatory footnotes showing the statutory authority and the amounts transferred to or from the various accounts are gi ven at the end of each organizational chapter. Other transactions shown in this column are stated net, and include the following activities:
L Borrowings
(a) Borrowings from the Treasury - representing the net of borrowings from or repayments to the Treasury as authorized and directed by the Congress. (b) Borrowings from the public - representing the net of the par value of issues or redemp tions of securi ties of wholly-owned Government corporations and agencies in the market, under the corporate debt authorizations by Congress.
2. Investments - representing the net of the par value of purchases less sales of public debt securi ties and obli ga tions guaranteed by the Uni ted States, and securi ties acquired and held by Government agencies. Acquired securities reported in this column are also reported as constructi ve receipt of cash for the agency concerned.
Expendi tures - The expendi tures, shown in the fourth money column of the appropriation tabUlations are reported on the basis of checks-issued by Govern ment disbursing officers. Certain modifications in the checks-issued basis are as follows:
(a) Interest on the public debt, other than in creases in redemption values of savings bonds, is reported on an accrual basis; (b) Where payment is made in cash instead of by check, the cash payment is included as an expendi ture; (c) Certain transactions of an interfund or in tragovernmental nature are included as expendi tures even though actual issuance of checks or actual receipt of cash may not be involved. Ex amples of these transactions are: (1) Charges made against budget appropriations representing a part of employees' salaries which are transferred to the civil service retirement and disability fund and the employees' _ life insurance fund, or which are withheld for individual income taxes and for bond allotments; (2) public debt securities which are acquired in lieu of other properties, or do nated, are considered as a constructive receipt of cash and therefore the par amounts of such se curities are included as budget receipts of the acquiring agency; (3) where a debt instrument is issued by a wholly-ow~d Government enterprise to either the public or another wholly-owned enter prise, in 1 ieu of a check in payment of a liabili ty, the issuance of the debt instrument is con sidered to be a budget expenditure, and a corre sponding budget receipt of the receiving agency.
(d) Transactions which do not constitute a reduc tion of the Government's cash assets such as ad vances to imprest funds, agent cashiers and others, or transfers between disbursing officers or between checking accounts, are excluded from expenditures even though the issuance 0 f checks is involved. Examples of these tr!;lnsactions are: (1) Checks issued for cash advances to imprest funds, agent cashiers, and others. Expenditures are then taken up as payments are made from such advances (travel advances, however, are treated as expenditures when advanced); (2) checks issued representing transfers between disbursing officers or between checking accounts.
Where accounts, including revolving funds of Gov ernment corporations and public enterprises, are credi ted with collections, reimbursements or re funds of moneys previously expended, as authorized by law, the expenditures are reduced by such amounts.
Unobl igated Balances Wi thdrawn and Other Transac t ions - The fifth money col umn of the appropriation tabulations includes net transactions for several types of activities as follows:
(a) Unobligated balances withdrawn - Represents reductIons ot appropriations pursuant to SectIon
1(a)(2)of the act of July 25, 1956 (70 Stat.648) which provides that ~pon the expiration of the
FOR E W 0 R D -C 0 n t 1. n u e d
5
BUDGETARY TRANSACTIONS - Continued
period of availability for obligation, the unob ligated balance shall be withdrawn and, if the appropriation was derived in whole or in part from the general fund, shall revert to such fund, but if the appropriation was derived sol ely from a special or trust funel, shall revert, unless other wise provided by law, to the fund from which de rived." (b) Unexpended balances withdrawn - Pepresents reductions of appropriations pursuant to the Act of June 21, 1957 (71 stat. 190) which provides that "the unexpended balances of appropriations *** which are subject to disbursement by the Sec retary of the Senate or the Clerk of the House of Representatives shall be withdrawn as of June 30 of the second fiscal year following the year for which provided." (c) Transfers to Surplus Fund of the Treasury - Transfer of unexpended bal ances of appropriations to what is termed in the law the "Surplus Fund of the Treasury" represents withdrawal of funds from such appropriations on the books without increas ing the cash in the Treasury or affecting it in any manner. The term "Surpl us Fund of the Treas ury," as used by the Congress in the Act of March 3, 1795 (1 Stat. 437) and in certain other acts, and by the Treasury Department, does not repre sent a fund consisting of unappropriated budget surplus or other assets as the term would ordin arily imply in accounting terminology. The term as herein used has no relation to surplus income. It is merely an expression to describe the ac counting transactions made to give effect to an act of the Congress .to withdraw the unexpended balances of certain appropriations, or the unex pended balances 0 f inactive appropriations not required for settlement of accounts. The net ef fect is to reduce the amount of the appropriation and thereby reduce the agency's authorization to obligate or spend Government funds. The amounts of appropriations transferred to the Surplus Fund of the Treasury are explained by appropriate foot notes. (d) Pestorations to the appropriation accounts - Represents the reestablishment of balances pur suant to Section 1(a)(2) of the Act of July 25, 1956 (70 Stat. 648) which provides, "That when it is determined necessary by the head of the agency concerned that a portion of the unobligated bal ance withdrawn is required to liquidate obliga tions and effect adjustments, such portion of the unobligated balance may be restored to the appro priate accounts." (e) Capital transters - Represents payments from revolving funds to miscellaneous receipts on ac
count of repayment of investment or distribution of earnings, which are excl uded from expendi tures.
The related credits to miscellaneous receipt ac counts are likewise excluded from the statements of receipts. (f) Adj usted appropriations of prior year receipts - Special Fund Accounts - Represents a current year reduction of prior year appropriations to conform to the adj usteel receipts of those prior years.
Closing Balances - The balances in budgetary ac counts as of the close of the fiscal year are shown in the sixth money column of the appropriation tab ulations under the heading 'Unexpended appropria tions, other authorizations and investments held." An analysis of the total of these balances, ex pressed in terms of their availabil i ty for future expendi ture, is given in the next four columns. Figures for the analysis are on the basis of reports of the administrative agencies, submitted in accord ance with requirements of Treasury Department Circu lar No. 965. Revised July 22, 1959. and amendment to the instructions dated May 5, 1960. Form No. 814.
prescribed by this amendment for use by departments and agencies. provides for such analysis ofpreclos ing balances of accounts furnished by the Treasury Department. The elements of availabil i ty of the un expended balances are as follows;
(1) Unpaid Obligations
(a) Undelivered orders and contracts - The amount of orders for goods and serVices re maining undelivered as a f June 3D, represent ing valid obligations supported by documen tary evidence for which the I iabil i ty has not yet accrued, are reported in the seventh mon ey column of the appropriation tabulations. For those agencies that were unable to fur nish a breakdown as to amounts representing accounts payable and accrued liabilities for goods and services received as of June 3D, such amounts are included in this column and are footnoted. (b) Accounts payabl e and accrued 1 iabi 1 i ti es - The amounts of 1 iabil i ties for goods and serv ices received and other liabilities incurred not invol ving the furnishing of goods and services, as of June 3D, -representing valid obligations supported by documentary evidence are renorted in the eigth money column of the appropriation tabulations.
(2) Receivables (deduct) - The amounts reported in the ninth money colUmn of the appropriation tabulations include receivables which, when col lected, will be credited direct to the appropri ation or fund, and are reported as deductions to unpaid obligations. Such amounts consist of the following:
6 FOR E W 0 R 0 _C 0 n t 1 n U e d
BUDGETARY TRANSACTIONS - Continued
(a) Reimbursements earned and refunds - A
mounts earned (both billed and unbilled for accomplished delivery or performance) as of June 30. Overpayment refund receivables, travel advances and other advances which did not 1 iquidate specifiC obligations, e. g., advances to GSA supply fund, are included. (b) RRimbursements anticipated - For those ap propriations using an authority to obligate anticipated reimbursements, the amount of the unrlel i vered customers' orders is reported here to the extent that it represents a valid ob I igation recorded by the ordering agency. The amount shown in this column for an annual ap propriation covers only those orders for which
valid obligations were incurred under such annual account or orders for common-use items to be deli vered from stock in accordance with 32 Compo Gen. 436.
(3) Unobligated - The amounts reported in the tenth money column of the appropriation tabulations in clude unobligated balances of no-year and mul tiple year accounts which are unexpired for obligation, and unobligated balances of annual and merged prior year accounts carried forward into the new fiscal year representing the excess of amounts collectible over the gross unpaid obligations. Such excess amounts are footnoted as"'unobl igated unavailable."
NON BUDGET TRANSACTIONS
The tabulations of accounts in Section II of this part contain the detailed data relating to transac tions that do not affect the Federal budget surplus or deficit. These include transactions for trust fund accounts, deposit fund accounts and the ac counts of the District of Columbia. The accounts are 1 isted according to organizational units and the columnar headings of the tabulations are ex plained in th~ following paragraphs.
(1) Trust FundAccounts - Balances Brought Forward -
The amounts shown in the first money column repre sent the unexpended balances as of the close of the preceding fiscal year. Included in these figures are the amounts of unexpended appropriations as well as balances of unappropriated receipts and the par value of investment securities held by the funds.
Receipts appropriated and change in unappropri
at ed - Figures in the second money column include appropriations to trust funds, generally equal to the receipts of the funds, which are availabl e by law for the purposes of the trust. In some in stances, the amounts appropriated may differ from the receipts due to a time lag between credit of the collection and recording of the appropriation. The net changes in unappropriated receipts, shown on separate I ines under the related trust fund accounts, are inclur}ed in this column. In the case of trust revolving funds, the receipts are credited direct to the appropriation and are re ported in the fourth money column as reduction of expenditures.
Transfers, Investments (net) The third column in the tabulations of this section shows the net amounts of transfers between the trust funds, keyed to explanatory footnotes in connection therewith.
Also included in this column are the net changes in investment holdings of the funds, as well as the net of borrowings from the public under the corporate debt authorizations of certain Govern ment enterprises.
Expendi tures - The fourth money column in the tabulations of this section shows the expendi tUres of the funds on a checks-issued basis with certain of the modifications described under the section" Btldgetary Transactions - Expenditures."
Where the accounts have been credited with reim bursements or refunds of moneys previously ex pended, the expendi tures are reduced by such a mounts. This applies also to the receipts of trust revolving funds as well as deposi t fund ac counts.
Reductions in appropriations from prior year re
ceipts, andother transactions - Where the appro priations to trust funds are subj ect to annual COngl.-,.;f;lonal action, It, 1S sometimes necessary to adjust the amounts appropriated. ~uch adjust ments are shown in the fifth money column of the tabulations, and represent the return of funds to unappropriated status for future reappropriation or transfer to general fund receipts, when pro vided by law. Also included in this column are the net corporate debt borrowings of Government enterprises, as offset to the transactions re ported in column three.
Closing Balances - The sixth money column in the tabulations of this section shows the amounts of unexpended balances in the trust fund appropria tions, as well as the balances of unappropriated receipts and the par value of investment securi ties held by the funds.
FOREWORD-Coot l.oued
7
NONBUDGET TRANSACTIONS - Contirued
(2) Deposit Fund Accounts - The above explanations of columnar headings are applicable to the tabula tions on deposit fund accounts, with the exception that all collections for these funds are treated as reductions of expenditures and therefore appropri ations or reductions of appropriations are not ap plicable.
(3) District of COlumbia Accounts - The foregoing explanations of columnar headings for trust funds are applicable to the tabulations of District of Columbia Accounts, with the exception of the fifth money column carrying the heading "Amounts carried to surplus fund." The heading includes citations of appl icable statutes and the explanation of the term "Surplus Fund" as stated under Section I com ment is also true in this instance.
(4) Public Debt Accounts - Section III of Part Three contains detail data relating to appropriations and redemptions of public debt securi ties. This inform ation is taken from the accounts maintained in the Bureau of the Public Debt, and is in agreement with the central or summary accounts of the Division of Central Accounts, Bureau of Accounts. The redemp tions, representing evpendi tures for payment of ma tured obI igations and certain retirements charge able against statutory debt accounts, are covered by appropriation warrants. The figures are reported
on "actual basis" which is on the basis of final audit of the public debt accounts, and an adjust ment is made in the total to the "daily Treasury statement basis" which is on the basis of transac tions that have cleared the Treasurer's accounts.
DESCRIPTION AND CLASSIFICATION OF ACCOUNTS RELATING TO CASH OPERATIONS
Three classes of accounts are maintained with re spect to the cash oper~tions of the Federal Govern ment. First, there are the accounts of fiscal offi cersoragents, collectively, who receive money for deposit in the United States Treasury or for other authorized disposition or who make expenditures by drawing checks on the Treasurer of the United States or by effecting payments in some other manner. Sec ond, there are the accounts of the Treasurer of the United States whose olllce, generally speaking, is responsible for the receipt and custody of money deposi ted by fiscal officers or agents; for the pay ment of checks drawn on the Treasurer; and the pay ment of publ ic debt securities redeemed. These ac counts indicate the bank or financial institution holding cash balances in the name of the Treasurer of the United states. Third, a set of central ac counts is maintained in the Treasury Department for the purpose of consol idating financial data reported periodically from these two operating segments in order that the resul ts of cash operations may be presented in central financial reports on a uni fied basis for the Government as a whole, and as a means of internal control.
The central accounts relating to cash operations disclose monthly and fiscal year information on: (1) The Government's receipts by principal sources, and its expenditures according to the different appropriatlons and other funds involved; and (2) the cash transactions classified by types, together wi th certain directly related assets and 1 iabili ties which underlie such receipts and expendi tures. The accounting for receipts is substantially on the basis of collections, and that for expenditures is on the basis of checks issued and cash payments made. except that interest on the publ ic debt is on an accrual basis. The structure of the accounts provides for a reconciliation, on a firm accounting basis, between the published reports of receipts and expenditures and budget results for the Govern ment as a whole and changes in the Treasurer's cash balance by means of such factors as checks outstand ing, depOSIts in transit, and cash held outside the Treasury. Wi thin the central accounts, receipt and expenditure accounts are classified as described in the following paragraphs.
BUDGET ACCOUNTS
Included in the Budget accounts are only those accounts that determine the budget surplus or defi cit of the United States Government as follows:
General Fund Accounts - The general fund receipt accounts are credited with all receipts which are
not earmarked by law for speci fic purposes. The :}rincipal sources of receipts covered into the gen eral fund accounts are income taxes, excise, estate, gift, and employment taxes. The remainder consists of customs duties and a large nUf11ber of miscellane ous receipts such as sale of Government property
8 FOR E W 0 R D --- Con tin u e d
DESCRIPTION AND CLASSIFICATION OF ACCOUNTS RELATING TO CASH OPERATIONS - Continued
BUDGET ACCOUNTS - Contir-.ed
iorage, etc.
General fund expenditure accounts are established to record the amounts appropriated by Congress to be expended for the general support of the Govern ment. The character of these appropriations varies according to the limitations established by the Con gress and, for accounting purposes, the appropria tions may be classified under the following general types:
1. One-year annual appropriations which are avail able for incurring obligations only during the fiscal year specified; 2. Multiple-year appropriations which are avail able for incurring obligations for a definite period in excess of one fiscal year; 3. No-year appropriations which are available for incurring obligations for an indefini te period of time; 4. Definite appropriations in which the amounts are stated as specific sums .of money; 5. Indefinite appropriations in which the amounts are not stated in the appropriation acts as spe cific sums of money, but are determinable only at some future date, such as appropriations of all or part of the receipts from certain sources, or appropriations for "as much as may be necessary;" n. Permanent appropriations which continue in defini tely over a period of time by virtue of standing legislation, without annual action by Congress.
Under the terms of Congressional action, there may be combinations of the above categories, such as "permanent indefini te" or "permanent defini te" appropriations. Also, after the lapse of the nec essary time, aopropriations in categories 1 and 2 above may be classified under the two following types: . 7. Unexpired appropriations which are available for incurring obligations; and 8. Expired appropriations which are no longer a vailable for obligation but are still available for disbursement to liquidate obligations. These incl uele successor accounts establ ished pursuant to 31 U.S.C. 701-708 ("M" accounts).
special Fund Accounts - Special fund receipt ac counts are credited with recei nts from specific sources, which are earmarked by law for a specific purpose, but which are not generated from a cyde of operations. Certain of these receipts are avail able on an al'nual basis or indefini te period of time for appropriation in full, while some receipts are
subject to appropriation following distribution on percentage bases in accordance with statutory pro VlSlOns. Examples of special fund receipts are those arising from rents and royalties under the Mineral Leasing Act; the revenue from visitors to Yellow stone National Park; the proceeds of the sale of certain timber and reserve lands; and receipts au thorized to be credited to the Reclamation Fund.
Special fund expenditure accounts are established to record the amounts appropriated from the related receipts accounts. to be expended only for the spe cifir. ourposes authorized by law. Theseaccount.s are generally available without time limit but may also be subject to fiscal limitations. Unexpended balances authorized to' be wi thdrawn from special fund appropriations revert to unappropriated status and are available for future reappropriation or other disposition as may be provided by law. Al though earmarked for specific purposes, the special fund receipts and expenditures are included in the budgetary totals.
Revolving and Managem.eQt Fund Accounts - These are funds authorized by specific provisions of law to (1) finance a continuing cycle of operations with receiots derived from such operations available for use by the fund without further action by Congress or (2) to facilitate accounting for and administra tion of intragovernmental activities (other than a continuing cycle of operations). There are two types of revolving funds:
a. Public enterprise fund which derives its re ceipts primarily from sources outside the Govern ment. b. Intragovernmental fund which derives its re ceipts primarily from other appropriations or funds authorized by law.
Treasury reports generally show the net effect of operations in these accounts (excess of expendi tures or collections and reimbursements for the Deriod) which affect the budget surplus or deficit. These accounts are usually designated as "no-year" ac counts and are wi thout 1 imi tation as to period of availabili ty tor obligation or expenditure. Ex amples of such accounts include public enterprise revol ving funds under the Export- Import Bank of Washington, the Commodity Credit Corporation, and intragovernmental revolving funds such as the Gen eral Supply Fund of the General Services Adminis tration and the Working Capital Fund of the Public quildings Service.
Consolidated Working Fund Accounts - Consolidated worJ<ing fund accounts are establ isher! to receive
FOR E W 0 R D -C 0 n t 1. n u e d 9
DESCRIPTION AND CLASSIFICATION OF ACCOUNTS RELATING TO CASH OPERATIONS - Continued
BUDGET ACCOUNTS - Conti..,ed
and disburse advance payments from other agencies or bureaus pursuant to Section 601 of the Economy Act (31 U.S.C. 686) or other provisions of law to be expended for the purposes authorized by 1 aw. Consolidated working fund accounts are primarily used for advances for goods and services to be fur n ished by the performing agency wi th the use of its own facil i ties wi thin the same fiscal year. Advance payments to such accounts may be made from two or more appropriations. Expenditure transactinn~ re corded in these accounts are stated net of advances credited and are classified under the agencies ad ministering the accounts. The accounts are subject to the fiscal year limitations of the parent appro priations or other accounts from which advances are made. While the majority of consolidated working funds are established by advances from the general fund appropriations, there are some working funds established by advances from special and trust ac-
counts and they are classified accordingly.
Transfer Appropriation Accounts - These accounts are established to receive and disburse allocations or advances, which are treated as nonexpendi ture transactions at the time the advance is made, in cluding certain transfers under Section 601 of the Economy Act (31 U.S.C. 686) and similar provisions of law. Transactions pertaining to transfer appro priation accounts represent: (a) Advances which are primarily for construction, procurement, or ma jor contractual services, to be contracted for by the performing a.gency on behalf of the advancing agency; (b) advances primarily for the production or furnishing of materials by the performing agency; and (c) advances for services to be rendered by the performing agency beyond the fiscal year in which the advance is made. These accounts are identified and shown with the original appropriation.
N.O N BUD GET A C CO U N T S
Trust Fund Accounts - Trust fund accounts are es tablished to record the receipts and disbursements of moneys held in trust by the Government for use in carrying out specific purposes or programs in accordance with an agreement or statute. The re ceipts of many trust funds, not needed for current benefits or other payments, are invested in United States securities. Generally, trust fund accounts consist of separate receipt and expendi ture accounts, but when the trust corpus is establ ished to perform a business-type operation, the fund entity is called a "trust revol ving fun.d" and a combined receipt and expendi ture account, is used. Unlike the funds in general and special accounts, the trust funds are not availabl e for general or special Government pur poses and do not enter into the budget surpl us or deficit. Some of the major trust accounts are the Federal old-age and survivors insurance trust fund,
6061290-61-2
unemployment trust fund, civil service retirement fund, highway trust fund, and the national service life insurance fund.
. Deposit Fund Accounts - Deposit funds are com bined receipt and expenditure accounts established to account for receipts that are either (a) held in suspense temporarily and later refunded or paid in to some other fund of the Government upon adminis trative or legal determination as to the proper disposition thereof, or (b) held by the Governmenr as banker or agent for others and paid out at t::he direction of the depositor. Such funds are not a vailable for paying salaries, expenses, grants, or other expenditures of the Government. As in the case of the trust funds, the transactions in these accounts are not included in the budget totals.
PART ONE
Budget appropriation, authorizations expenditures and balances (By department, by type of funds)
Budget appropriations, authorizations expenditures and balances (By organizations units or program)
Statement of certain accounts under which it appears that funds have been withdrawn from the Treasury in excess of appropriations
Statement of certain accounts that have incurred obi iga tions in excess of unexpended balances
Statement of Assets and liabi I ities of the United States Government to which receipts and expenditures and the Treasury's cash ope~ations are directly related
Summary statements: Account of the Treasurer of the United States
Assets held by Disbursing, Collecting, and other Government Officers
Investments of Federal Agencies in publ ic debt securities and in obligations guaranteed by the United States
Budget receipts and expenditures
Securities issued by wholly-own~d Government Corporations
The Publ ic Debt
Analysis of certain asset and I iabi I ity accounts
Pages
~3
2Q
30
30
32
36
37
A. Budget authorizations available: 1. Balances brought forward from prior years:
a. Appropriations, including funds available from subsequent year appropriations _______ _ b, Contract authorizations _____________________________________________________________ _ c. Authorizations to spend from debt receipts __________________________________________ _ d, Revolving and management funds:
Public enterprise and other revolving funds, including U. S. securities held ______ _ Consolidated working and other management funds ___________________________________ _
e, Agencies not reporting availability of balances _____________________________________ _
Total balances brought forward (for fiscal year 1961, see Table B, page 18) ______ __
2, Other transactions affecting balances: (deduct) a, Unobligated balances withdrawn pursuant to p, L, 798 (70 Stat, 648) _________________ _ b, Carried to Surplus (including funds reappropriated) _________________________________ _ c, Restorations (debit) ________________________________________________________________ __ d, Recissions of appropriations and other adjustments _________________________________ __ e, Capital transfers from expenditure to receipt accounts ______________________________ _ f, Repayments made during fiscal year which do not affect borrowing authorizations _____ _ g, Recissions, cancellations, and adjustments of contract authorizations _______________ _ h. Recissions, cancellations, and adjustments of borrowing authorizations ______________ _
Total transactions affecting balances (for fiscal year 1961, see Table B, page 19)_
3, New budget authorizations: a, Appropriations ______________________________________________________________________ _ Appropriations for 1959 available in 1958 ___________________________________________ _ Appropriations for 1960 available in 1959 ___________________________________________ _ Appropriations for 1961 available in 1960 ___________________________________________ _
b. New contract authority ______________________________________________________________ _ c, Appropriation to liquidate contract authorizations (deduct) _________________________ _ d, Adjustments to prior year deficiency appropriations (deduct) ________________________ _ e, Reappropriations ____________________________________________________________________ _
f, Authorizations to spend from debt receipts ____________________________ ~--------------SUb-total _________________________________________________________________________ _ g, Available in prior year appropriations (deduct) ____________________________________ _ h. Available from subsequent year appropriations _______________________________________ _
Total new budget authorizations (for fiscal year 1961, see Table B, page 18) ______ _
Total budget authorizations available ______________________________________________ _
B, Expenditures: Net budget expenditures ____________________________________________________________________ _
Add certain interfund transactions (for fiscal year 1961, see Table Q, page 104) __________ _
Total budget expenditures (for fiscal year 1961, see Table B, page 18) ____________ _
C. Balances carried forward: a, Appropriations, including funds available from subsequent year appropriations ____________ _ b. Contract authorizations __________________________________________________________________ _ c. Authorizations to spend from debt receipts _____________________________________________ __
d, Revolving and management funds: Public enterprise and other revolving funds, including U. S. Securities held
(for fiscal year 1961, see Table 13, page 518) _______________________________________ _ Consolidated working and other management funds ________________________________________ _
e. Agencies not reporting availability of balances _________________________________________ _
Total balances (for fiscal year 1961, see Table B, page 19)-_______________________ _
Fiscal Year 1959
11 $40,284 1,465
$38,932 Y 1,521
671 362 2/ 182 ]) 35
35 38 215 17 181 191
9 5 1 2
472 534 534 569
10 10
72,252 78,220
Note: Components may not add to totals because of rounding. r Revised
5 Includes $154 million unobligated balance reappropriated in fiscal year 1960,
1 Includes an increase of $3 million from subsequent year appro priations, and a decrease of $1 million due to reclsssification of budget fund account to trust fund accounts and other adjustments.
2 Includes an increase of $2 million unfunded contract authori zations for the Civil Aeronautics Board not previously reported.
3 Includes an increase of $8 million due principally to prior year deficiency appropriations,
4 Includes an increase of $133 million for unfunded contract auth~rization not previously reported.
6 Includes $150 million unobligated balances reappropriated in fiscal year 1961.
7 Includes $1 million unobligated balance available for reappro priation in fiscal year 1962.
8 Includes minor amounts of funds carried forward which are not available for obligation in the subsequent year. For fiscal year 1961, see "Recapitulation of Above Balances" following Table E, page 19.
14 RECEIPTS, EXPENDITURES, AND BALANCES, 1961
Organization
Contract Authorizations: Unfunded contract authorizations __________ _ New contract authority ____________________ _ Appropriations applied ____________________ _
For Detail
See Page
Independent Offices: Appropriations ______________________________ _ Reappropriations ____________________________ _
Investments in United States securities _____ _
Total, Independent Offices ____________ _
Authorizations to expend from debt receipts __ Contract Authorizations:
Unfunded contract authorizations __________ _ New contract authority ____________________ _ Appropriations applied ____________________ _
Investments in United States securities _____ _
Total, Housing and Home Finance Agency_
Agriculture Department: Appropriations ______________________________ _ Reappropriations ____________________________ _ Authorizations to expend from debt receipts __ Contract Authorizations:
Total, Agriculture Department _________ _
Total, Commerce Department ____________ _
168
206
214
(Cents oaltted tberefore
unexpended appropri '1tions, other
authorizations and investments held
(70 Stat. 647). Other transfers, borrowings,inv~
ments (net)
SUMMARY STATEMENTS 15
EXPENDITURES, AND BALANCES, FISCAL YEAR 1961 of fUDd) d t 11 111 not add to tota1~ e a 8 •
Balances, June 30, 1961
balances withdrawn Unexpended appropria (70 Stat, 648) and tions , other authori Undelivered Accounts payable Reimbursements Reimbursements other transactions ' zations and invest- orders and earned and anticipated Unobligated
ments held and contracts accrued liabilitie~ refunds
-------------------
333,083 3,757,393 Y 3,767,304 ----------------- 4,871 5,039 -----------------
6,157,590 43,746,402 46,184,739 5,789,408 10,680,211 787 2,453,252
34,785,655 3,410,298,040 > 2,474,152,836 279,008,981 73,669,996 12 ,039,044 1,078,310,134
------------------- 335,464,870
97,154,288 ~ 3,887,864,481 -------------------
5,215,046 9,779,469,610
860,21;3 118,716,985 -------------------
103,229,549 14,295,031,077 3,954,915,340 578,053,169 139,619,349 65,524,409 9,967,206,326
33,821,460 388,930 373 269 821 631 124 061 688 195 947 636 ------- -- ---- 190 994 689
93,459,208 295,571,907 Y 3,913,885 8,114,097,575
~ 2,915,523,107 284,699,655 116,645,788 ----------------- 9,762,076,959
16,990,731 } 848,468 ,964 -------------------
------------------- ------------------- 45,664,000 ) -------------------
1,703,207 436,745,164 ------------------- 300,000,000
374,891 ------------------- 234,078,958 -------------------
166,974,000 31,181,919,444 ------------------- 6/ 26,210,900,595 594,027,238 2,738,538,433 2,685,753,205 9,801,283,251 ------------------- ~ 1,738,839,337
16 RECEIPTS, EXPENDITURES, AND BALANCES, 1961
Organization
Civil Functions: Appropriations ___________________________ _
~~tql, Defense Department ____________ _
Health, ~ion, and Welfare Department: Ap>,r . ,)ns _____________________________ _ Reapp' . ,ations ___________________________ _
Adjust",. ts of opening balances for prior year deficiency appropriations ____________ _
Available from subsequent year appropriations Available in prior year appropriations
(deduct) __________________________________ _
Total, Health, Education, and Welfare Department __________________________ _
Interior Department: Appropriations ____________________________ __ Reappropriations ___________________________ _ Authorizations to expend from debt receipts_ Contract Authorizations: •
Unfunded contract authorizations _________ _ New contract authority ___________________ _ Appropriations applied ___________________ _
Total, Interior Department ___________ _
Justice Department: Appropriations _____________________________ _
Labor Department: Appropriations _____________________________ _
(deduct) __________________________________ _
Total, Treasury Department ___________ _
Total, appropriations, authorizations, expenditures, and balances __________ _
Table B. -- SUMMARY OF BUDGET APPROPRIATIONS, AUTHORIZATIONS, (by type
(Cents oaltted therefore
See ~expended appropri- Page ations, other
No. authorizations and investments held
2.'14
.!96
318
324
330
334
340
352
354
borrowings, invest ments (net)
$971,091,402
45,647,985,498
3,684,704,724
3,684,704,724
800,869,223
800,869,223
284,225,790
830,532,028
830,532,028
913,984,797
257,916,190
10,026,837,663 -------------------- --------------------
10,026,837,663
50,433,000
82,169,120,229
EXPENDITURES, AND BALANCES, FISCAL YEAR 1961 of fD.d) detail. wll1 not add to totals)
SUMMARY STATEMENTS
balances withdrawn Unexpended appropria (70 Stat. 648) and tiona, other authori Undelivered Accounts payable , Reimbursements Reimbursements other transactions zations and inveat- orders and earned and anticipated
menta held and contracts accrued liabilitiesl refUnds
------------------ $1,738,839,337
166,9'f2 ,505 31,557,310,030 26,423,482 ,562 659,139,280 2,767,961,456 2,686,077,398
53,718 ,138 ------------------
464,990
~ ------------------ 505,339 ------------------
c ,081,103 ~ 353,986,704 ------------------ ------------------ 631,100
~ 222,096,068 81,487,009 15,794,194 140,219
1,134,505 38, 289,857 15,082,658 22,825,570 17,307,231 317,771
9,113,192
~ ..,
11,428,491 6,308,589,169 57,158,109 70,157,784 9,960,352 2,255,079
------------------ ill ,368,100 ----------------- ----------------- ------------------ ------------------
17
Table B. - SUMMARY OF BtJDCET APPROPRIATIONS, AUTHORIZATION!!,
(lly typa
Adjustments of opening balances for prior year deficiency appropriations ____________________ _
Available from subsequent year appropriations __ Available in prior year appropriations (deduct) Authorizations to expend from debt receipts ___ _ Contract Authorizations:
Unfunded contract authorizations ____________ _ New contract authority ______________________ _ Approp: iations applied _____________________ __
Investme, ,s in United States securities _______ _ Reserved or reimbursement for common item
orders (Y.L. 208, sec. 108) __________________ _ Anticipated reimbursements from Military Assist ance Fund Reservations (P.L. 208, sec. 108) __ _
Total appropriations, authorizations, expenditures, and balances ___________ _
For Balances Detail June 30, 1960 of
See ~expended appropri Page ations, other
No. authorizations and investments held
$43,548,387,658
7,467,000
25,733,995,263
1,899,982,954
1,203,369,800
72,393,202,675
authority
3,172,938,399
Transfer of obligated balancea
Total expenditures as above ________________________________________________________________________________ _ 82,169,1.20,229 Deduct: Certain interfund transactions
(for detail see Table Q) ___________________________________________________________________________________________ --:6~5~J~,9~5~2~,~70~8~
Net budget expenditures________________________________ ________________ ___________________________ _ __
a Negative item. 1 Analysis of balances in the amount of $9,589,401 not provided
by certain legislative agencies. 2 Includes an indeterminable amount of accounts payable, the
breakdown of which is not available. 3 Represents:
Unobligated balances withdrawn, available for restoration, (70 Stat. 648) _________ $361,515,027.67
Restorations, (70 Stat. 648)_____________ -37,906,939.57 Unobligated balances withdrawn, not avail-
able for restoration: 7 U.S.C. 612 (c)______________________ 7,894,107.60 1 Stat. 437___________________________ 51,300.38 74 Stat. 750__________________________ 1,224,655.94
Rescissions, (75 Stat. 373)______________ 7,458,829.92 Unexpended balances Withdrawn, (71 Stat.
190)____________________________________ 3,937,830.23 Unobligated balances withdrawn, reappro-
for reappropriation in fiscal year 1962_ 1,428,209.28 Capital transfers________________________ 191,262,951.28 Repayments of borrowings which cannot be
reborrowed______________________________ 5,215,046.45 Rescissions, cancellatiOns, and adjustments of borrowing authorizations_______ 2,451,893.02
Tota1______________ 576,310,464.77
SUMMARY STATEMENTS
EXPENDITURES, AND BALANCES, FISCAL YEAR 1961 .f faad) details will Dot add to totals)
Unpaid Obligations Unobligated
balances withdrawn Unexpended appropria (70 Stat. 648) and tions, other authori Undelivered Accounts payable other transactions zations and invest- orders and
ments held and contracts accrued liabilities
$566,943,429 ~ -------------------
$43,962,654,563 ------------------- ------------------- -------------------
REX:APITULATION OF ABOVE BALANCES
Analysis of balances: Undelivered orders and contracts, to the extent reported by agencies separately from accounts payable _______________________________________________________ _
Unpaid obligations for which a breakdown of undelivered orders and accounts payable is not yet available from certain reporting agencies (exclusive of revolving funds): Department of Defense (exclusive of $659,139,280 reported as accounts payable under certain funds and included below) ______________________________ _
The Judiciary ______________________________________________________________ _
Legislative Branch (exclusive of $11,072,979 reported as accounts payable under certain funds and reported below} ___________________________________ _
Total shown in detail tabulation of Part III in the column captioned "Unpaid Obligations: Undelivered orders and contracts" ________________ _
Accounts payable and accrued liabilities, to the extent reported by agencies separately from undelivered orders __________________________________________ _
Total unpaid obligations ________________________________________________ _
Unobligated __________________________________________________________________ _ Total balances analyzed _________________________________________________ _
Plus: Unexpended balances of certain legislative agencies not providing analysis of balances (see pgs. 127, 131, 137) ___________________________________________ _
Total unexpended balances, June 30, 1961 ________________________________ _ Less:
Certain unavailable balances _________________________________________________ _ Total available balances, June 30, 1961 _________________________________ _
Receivables
Organization
I.EX;ISLATIVE BRANCH
Senate _________________________ _ House of Representatives _________________ _ Architect of the CapitoL ______________ _ Botanic Garden _______________________ _ Library of Congress ____________________ _ Government Printing Office _________________ _
Total, Legislative Branch _____________ _
THE JUDICIARY
Supreme Court of the United States ____________ _ Court of Customs and Patent Appeals ___________ _ Customs Court _________________________________ _ Court of Claims ______________________________ _
Court of appeals, district courts, and other judicial services ____________________________ _
Total, The Judiciary _____________________ _
EXECUTIVE OFFICE OF THE PRESIDENT
Compensation of the President ________________ _ The White House Office _______________________ _ Executive Mansion and grounds _________________ _ Bureau of the Budget _________________________ _ Council of Economic Advisors ________________ _ National Security Council _____________________ _ Office of Civil and Defense Mobilization ______ _ President's Advisory Committe on Government Organization _______________________________ _
President's Advisory Committee on Labor-Management Policy ____________________________ _ Kiscellaneous _________________________________ _
Total, Executive Office of the President __
FUNDS APPROPRIATED TO THE PRESIDENT
Disaster Re1ief _____________________________ _
Emergency fund for the President, National Defense _____________________________________ __ Expansion of defense production _______________ _ Expenses of management improvement ____________ _ Transitional Grants to Alaska _______________ _ Other accounts _____________________________ _ Inter-American Cooperation _______________ _ Mutual Security-Economic Assistance _________ _
Total, Funds Appropriated to the President
INDEPENDENT OFFICES
For Petail
See Page
136
146
168
Advisory Committee on Intergovernmental Relatioru Alaska International Rail and Highway Commission
182 182 182 182 182 184 184 184 186 186 188 188 188 188 190 190 190 190 190 192 192 192 192 192
American Battle Monuments Commission __________ _ Atomic Energy COmmission ____________________ _ Central Intelligence Agency (Construction) ____ _ Civil Aeronautics Board __________________ _ Civil Service Commission ____________________ _ Commission on Civil Rights ________________ _ Export-Import Bank of Washington ____________ _ Fa~ Credit Administration _______________ _ Federal Aviation Agency ___________________ _ Federal Coal Mine Safety Board of Rewiew _____ _ Federal Communications Commission ___________ _ Federal Deposit Insurance Corporation _______ _ Federal Home Loan Bank Board ________________ _ Federal Mediation and Conciliation Service ____ _ Federal Power Commission ____________________ _ Federal Trade Commission __________________ _ Foreign Claims Settlement Commission _________ _ General Accounting Office __________________ _ Historical and memorial commission ____________ _ Indian Claims Commission ____________________ _ Interstate Commerce Commission ______________ __ Interstate Commission on the Potomac River Basin
Table C. -- SUMMARY OF BUDGET APPROPRIATIONS, AUTHORIZATIOft~ By Or •• aiz.tia.
(Ceats .aitted, t~erefare
unexpended appropri ations, other
232,207 6,033,269 1,123,833
487,641 40,861,159
278,665 200,298
22,139,067 5,000
• etails .ill Dot add to totals)
SUMMARY STATEMENTS 21
Unexpended appropria- Unobligated
balances withdrawn (70 Stat. 648) and other transactions Itions, other authori
zations and invest ments held
$1,985,602 1,952,227
487,843 12,198
324,440 3,008,463
95,430 10,403 11,001
Organization
Outdoor Recreacion Resources Review Commission_ Railroad Retirement Board _____________________ _ Renegotiation Board ___________________________ _
Saint Lawrence Seaway Development Corporation __ Securities and Exchange Commission ____________ _ Selective Service System ______________________ _ Small Business Administration _________________ _ Smithsonian Institution _______________________ _ SubverSive Activities Control Board ___________ _ Tariff Commission _____________________________ _ Tax Court of the United States ________________ _ Tennessee Valley Authority ____________________ _ United States Information Agency ______________ _ United States Study Commissions _______________ _ Veterans Administration _______________________ _
Total, Independent Offices _______________ _
GENERAL SERVICES ADMINISTRATION
Total, General Services Administration ___ _
Office of the Administrator ___________________ _ Federal National Mortgage Association _________ _ Federal Housing Administration ________________ _ Public Housing Administration _________________ _
For Detail
See Page
No.
194 194 194 194 194 l':!b 196 196 196 196 198 198 198 198 200 200 200 200 200 202 202 206
206
214
DEPARTMENT OF AGRICULTURE
Commodity Credit Corporation __________________ _ Federal Crop Insurance Corporation ____________ _ Rural Electrification Administration __________ _ Farmers Home Administration __________________ _ Office of the General Counsel _________________ _ Office of the Secretary _______________________ _ Office of Information _________________________ _ Library, Department of Agriculture ____________ _ Forest Service ________________________________ _
224 2.1.4 2.26 226 22.6 228 228 2<:8
230 232 232 232 234 234 234 234 234 236
Total, Department of Agriculture__________ 236
DEP AF TME NT OF COMMERC E
General administration_________________________ 24C Eureau of the Census___________________________ 240 Coast and Geodetic SUrvey______________________ 242 Business and Defense Services Administration___ 242
Table C. - SUMMARY OF BUDGET APPROPRIATIONS, AUTHORIZAlIONS,
By Organization
unexpended appropri ations, other
22,237,000 497,000
3,409,299 3,105,324 1,574,353
EXPENDITURES,AND BALANCES, FISCAL YEAR 1961 __ Continued Units or Progra. __ C.nt1nued detsils yill not add to totals)
Unpaid Obligations Receivables (deduct) Unobligated
balances withdrawn Unexpended appropria (70 Stat. 648) and tions, other authori other transactions zations and invest-
ments held
------------------- 267,834 ------------------- 7,000,000
1,736,902 238,057,064 39,016 35,321,229 74,972 31,318 9,065 200,556 6,762 95,150
51,432,397 757,407,329 770,142 70,352 ,302 21,898 687,182
3,870,048 804,878,998
103,229,549 14,295,031,077
22,502,237 22,150,920 4,367,720 2,481,966
------------------- 809,479,853 332,893 1,518,876,296
6,410,629 526,696,445 82,121 248,773 24,163 521,832 14,839 305,760 3,733 66,556
273,801 74,615,827
23,356,509 5,184,142,964
and contracts accrued liabilities refUnds
$417,722,942 $33,653,481 t13,580,604 2,590 1,676 ------------------
1,057,932 32,912 ------------------ 55,516 16,362 36
159,184 1,345,510 115,974 14,354 129,421 ------------------
136,716,619 193,283 ------------------ 256,369 43,975 100,158
------------------ ------------------ ------------------ 275,556 ------------------ ------------------ 98,817 2,881,105 785,607
------------------ 676,816 35,715 ------------------ 2,053,557 1,258
17,518 13 ,800 ------------------ 42,664 165,604 7,712 20,349 76,127 1,326
154,363,310 66,168,824 23,222,082 42,269,132 9,737,609 1,651,833
297,223 253,503 ------------------ 140,368,495 151,250,471 14,119,397
3,954,915,340 578,053,169 139,619,349
269,821,631 124,061,688 195,947,636
356 ,510 107,086,897 48,932,080 1,021,008,753 53,274,928 1,420,733
2,915,523,107 284,699,655 116,645,788
1,000 5,175 ------------------ 68,787,817 20,611,196 783,676 6,737,111 8,762,753 131,771
3,061 70,787 400
18,247 7,975,143 4,25