a

GAO

United States General Accounting Office

Report to the Chairwoman, 

Subcommittee on Civil Service and 

Agency Organization, Committee on 

Government Reform, House of 

Representatives

June 2004 FEDERAL BUDGET

Agency Obligations by 

Budget Function and 

Object Classification 

for Fiscal Year 2003

GAO-04-834
www.gao.gov/cgi-bin/getrpt?GAO-04-834.

To view the full product, including the scope 

and methodology, click on the link above. 

For more information, contact Susan J. Irving 

at (202) 512-9142 or irvings@gao.gov. 

Highlights of GAO-04-834, a report to the 

Chairwoman, Subcommittee on Civil 

Service and Agency Organization, 

Committee on Government Reform, 

House of Representatives 

June 2004

FEDERAL BUDGET

Agency Obligations by Budget Function 

and Object Classification for Fiscal Year 

2003 

This report, and its accompanying e-supplement—available on GAO’s Web 

site—present quantitative data on fiscal year 2003 obligations from several 

perspectives and levels of detail that can be used to examine spending 

patterns reported against federal mission areas (budget functions). The 

federal budget is divided into 20 functions, that combined, provide a 

comprehensive basis for analysis, offer a window into potential areas of 

overlap and fragmentation, and serve as a starting point for discussions 

about government restructuring. 

Most executive branch agencies address more than one mission area; in fact, 

most made obligations in 2003 to three or more budget functions. Focusing 

on the missions of government, rather than federal organizations, produces a 

similarly intricate picture. Excluding Social Security, Medicare, Net Interest, 

and two functions with no data (allowances and undistributed offsetting 

receipts), 12 of the remaining 15 budget functions are addressed by five or 

more executive branch departments and major agencies. Sometimes there is 

a “match” between a function and a department—for example, the 

Department of Transportation is associated almost exclusively with the 

Transportation function (400) and over 80 percent of spending within the 

Transportation function (400) is by the Department of Transportation. 

Sometimes, however, there is an imbalance between the importance of an 

agency in a mission area and the importance of the mission area within the 

department. For example, while almost all obligations in the Agriculture 

function (350) are by the USDA, that function represents only about 41 

percent of the spending by the department. Over 40 percent of USDA’s 

obligations are for the Income Security function (600). 

In addition, this report provides object classification information as a 

resource for helping to shape and consider options once there is evidence to 

suggest that restructuring is warranted. Organized by major types of 

expenditure, an object class analysis shows how agencies spend funds to 

deliver federal programs and is a shorthand way of identifying whether these 

services are provided primarily through grants and direct payments to 

qualified beneficiaries, contracts, or directly by federal employees. 

The e-supplement contains tabular data that provide additional layers of 

information by budget subfunctions. This allows a user to “drill down” as 

needed to inquire into any particular spending pattern of interest within a 

function, subfunction, object class, or agency. These tables are not available 

in a hard copy version. If you would like to view the tables, please click on 

the following link (GAO-04-884SP) or access on the Internet at www.gao.gov

and enter the report number. 

Members of the Congress and 

governmental experts have 

expressed repeated interest in 

examining the overlapping and 

fragmented functions and activities 

of the federal government. As a 

first-level look at potential overlap 

and fragmentation, the 

Chairwoman, Subcommittee on 

Civil Service and Agency 

Organization, House Committee on 

Government Reform, asked GAO to 

present information on which 

federal agencies spend funds in 

which federal mission areas. This 

report examines federal spending 

through two commonly used 

analytical approaches—budget 

functions and object 

classifications. 
Page i GAO-04-834 Federal Budget

Contents

Letter 1

Scope and Methodology 6

Background 7

Appendixes

Appendix I: Budget Function Classification System 12

Appendix II: Object Classification System 16

Appendix III: Budget Functions by Agency and Object Class 18

National Defense (050) 18

International Affairs (150) 19

General Science, Space, and Technology (250) 20

Energy (270) 21

Natural Resources and Environment (300) 22

Agriculture (350) 23

Commerce and Housing Credit (370) 24

Transportation (400) 25

Community and Regional Development (450) 26

Education, Training, Employment, and Social Services (500) 27

Health (550) 28

Medicare (570) 29

Income Security (600) 30

Income Support: Retirement and Disability

* A subcomponent of Income Security (600) 31

Other Income Support

* A subcomponent of Income Security (600) 32

Social Security (650) 33

Veterans Benefits and Services (700) 34

Administration of Justice (750) 35

General Government (800) 36

Net Interest (900) 37

Appendix IV: Agencies by Budget Subfunction and Object Class 38

Department of Agriculture 38

Department of Commerce 39

Department of Defense 40

Department of Education 41

Department of Energy 42

Department of Health and Human Services 43

Department of Homeland Security 44

Department of Housing and Urban Development 45
Contents

Page ii GAO-04-834 Federal Budget

Department of the Interior 46

Department of Justice 47

Department of Labor 48

Department of State 49

Department of Transportation 50

Department of the Treasury 51

Department of Veterans Affairs 52

Environmental Protection Agency 53

Executive Office of the President 54

General Services Administration 55

National Aeronautics and Space Administration 56

National Science Foundation 57

Nuclear Regulatory Commission 58

Office of Personnel Management 59

Postal Service 60

Small Business Administration 61

Social Security Administration 62

Independent Agencies 63

 Legislative Branch 64

Judicial Branch 65

Appendix V: Agencies and Bureaus Obligating $2 Billion or More in Fiscal 

Year 2003 in Selected Object Classes 66

Appendix VI: Glossary of Key Terms 71

Tables Table 1: Description of the Budget Function Classification 

System 12

Table 2: Description of the Object Classification System 16

Table 3: Personnel—Agencies and Bureaus Obligating $2 Billion or 

More in the Personal Compensation and Benefits Object 

Class 66

Table 4: Travel, Rent, Printing and Supplies—Agencies and 

Bureaus Obligating 

$2 Billion or More in the Travel, Rent, Printing, and 

Supplies Object Class 67

Table 5: Other Contractual Services—Agencies and Bureaus 

Obligating $2 Billion or More in the Other Contractual 

Services Object Class 67

Table 6: Acquisition of Assets—Agencies and Bureaus Obligating 

$2 Billion or More in the Acquisition of Assets Object 

Class 68
Contents

Page iii GAO-04-834 Federal Budget

Table 7: Grants, Insurance Claims and Indemnities, Interest and 

Dividends—Agencies and Bureaus Obligating $2 Billion or 

More in the Grants, Insurance Claims and Indemnities, 

Interest and Dividends Object Class 69

Figures Figure 1: Fiscal Year 2003 Spending Patterns by Agency and 

Function 3

Figure 2: Fiscal Year 2003 National Defense (050) Obligations by 

Agency 18

Figure 3: Fiscal Year 2003 National Defense (050) Obligations by 

Object Class 18

Figure 4: Fiscal Year 2003 International Affairs (150) Obligations by 

Agency 19

Figure 5: Fiscal Year 2003 International Affairs (150) Obligations by 

Object Class 19

Figure 6: Fiscal Year 2003 General Science, Space, and Technology 

(250) Obligations by Agency 20

Figure 7: Fiscal Year 2003 General Science, Space, and Technology 

(250) Obligations by Object Class 20

Figure 8: Fiscal Year 2003 Energy (270) Obligations by Agency 21

Figure 9: Fiscal Year 2003 Energy (270) Obligations by Object 

Class 21

Figure 10: Fiscal Year 2003 Natural Resources and Environment 

(300) Obligations by Agency 22

Figure 11: Fiscal Year 2003 Natural Resources and Environment 

(300) Obligations by Object Class 22

Figure 12: Fiscal Year 2003 Agriculture (350) Obligations by 

Agency 23

Figure 13: Fiscal Year 2003 Agriculture (350) Obligations by Object 

Class 23

Figure 14: Fiscal Year 2003 Commerce and Housing Credit (370) 

Obligations by Agency 24

Figure 15: Fiscal Year 2003 Commerce and Housing Credit (370) 

Obligations by Object Class 24

Figure 16: Fiscal Year 2003 Transportation (400) Obligations by 

Agency 25

Figure 17: Fiscal Year 2003 Transportation (400) Obligations by 

Object Class 25

Figure 18: Fiscal Year 2003 Community and Regional Development 

(450) Obligations by Agency 26

Figure 19: Fiscal Year 2003 Community and Regional Development 

(450) Obligations by Object Class 26
Contents

Page iv GAO-04-834 Federal Budget

Figure 20: Fiscal Year 2003 Education, Training, Employment, and 

Social Services (500) Obligations by Agency 27

Figure 21: Fiscal Year 2003 Education, Training, Employment, and 

Social Services (500) Obligations by Object Class 27

Figure 22: Fiscal Year 2003 Health (550) Obligations by Agency 28

Figure 23: Fiscal Year 2003 Health (550) Obligations by Object 

Class 28

Figure 24: Fiscal Year 2003 Medicare (570) Obligations by 

Agency 29

Figure 25: Fiscal Year 2003 Medicare (570) Obligations by Object 

Class 29

Figure 26: Fiscal Year 2003 Income Security (600) Obligations by 

Agency 30

Figure 27: Fiscal Year 2003 Income Security (600) Obligations by 

Object Class 30

Figure 28: Fiscal Year 2003 Income Support: Retirement and 

Disability Obligations by Agency 31

Figure 29: Fiscal Year 2003 Income Support: Retirement and 

Disability Obligations by Object Class 31

Figure 30: Fiscal Year 2003 Other Income Support Obligations by 

Agency 32

Figure 31: Fiscal Year 2003 Other Income Support Obligations by 

Object Class 32

Figure 32: Fiscal Year 2003 Social Security (650) Obligations by 

Agency 33

Figure 33: Fiscal Year 2003 Social Security (650) Obligations by 

Object Class 33

Figure 34: Fiscal Year 2003 Veterans Benefits and Services (700) 

Obligations by Agency 34

Figure 35: Fiscal Year 2003 Veterans Benefits and Services (700) 

Obligations by Object Class 34

Figure 36: Fiscal Year 2003 Administration of Justice (750) 

Obligations by Agency 35

Figure 37: Fiscal Year 2003 Administration of Justice (750) 

Obligations by Object Class 35

Figure 38: Fiscal Year 2003 General Government (800) Obligations 

by Agency 36

Figure 39: Fiscal Year 2003 General Government (800) Obligations 

by Object Class 36

Figure 40: Fiscal Year 2003 Net Interest (900) Obligations by 

Agency 37
Contents

Page v GAO-04-834 Federal Budget

Figure 41: Fiscal Year 2003 Net Interest (900) Obligations by Object 

Class 37

Figure 42: Fiscal Year 2003 Department of Agriculture Obligations 

by Subfunction 38

Figure 43: Fiscal Year 2003 Department of Agriculture Obligations 

by Object Class 38

Figure 44: Fiscal Year 2003 Department of Commerce Obligations by 

Subfunction 39

Figure 45: Fiscal Year 2003 Department of Commerce Obligations by 

Object Class 39

Figure 46: Fiscal Year 2003 Department of Defense Obligations by 

Subfunction 40

Figure 47: Fiscal Year 2003 Department of Defense Obligations by 

Object Class 40

Figure 48: Fiscal Year 2003 Department of Education Obligations by 

Subfunction 41

Figure 49: Fiscal Year 2003 Department of Education Obligations by 

Object Class 41

Figure 50: Fiscal Year 2003 Department of Energy Obligations by 

Subfunction 42

Figure 51: Fiscal Year 2003 Department of Energy Obligations by 

Object Class 42

Figure 52: Fiscal Year 2003 Department of Health and Human 

Services Obligations by Subfunction 43

Figure 53: Fiscal Year 2003 Department of Health and Human 

Services Obligations by Object Class 43

Figure 54: Fiscal Year 2003 Department of Homeland Security 

Obligations by Subfunction 44

Figure 55: Fiscal Year 2003 Department of Homeland Security 

Obligations by Object Class 44

Figure 56: Fiscal Year 2003 Department of Housing and Urban 

Development Obligations by Subfunction 45

Figure 57: Fiscal Year 2003 Department of Housing and Urban 

Development Obligations by Object Class 45

Figure 58: Fiscal Year 2003 Department of the Interior Obligations 

by Subfunction 46

Figure 59: Fiscal Year 2003 Department of the Interior Obligations 

by Object Class 46

Figure 60: Fiscal Year 2003 Department of Justice Obligations by 

Subfunction 47

Figure 61: Fiscal Year 2003 Department of Justice Obligations by 

Object Class 47
Contents

Page vi GAO-04-834 Federal Budget

Figure 62: Fiscal Year 2003 Department of Labor Obligations by 

Subfunction 48

Figure 63: Fiscal Year 2003 Department of Labor Obligations by 

Object Class 48

Figure 64: Fiscal Year 2003 Department of State Obligations by 

Subfunction 49

Figure 65: Fiscal Year 2003 Department of State Obligations by 

Object Class 49

Figure 66: Fiscal Year 2003 Department of Transportation 

Obligations by Subfunction 50

Figure 67: Fiscal Year 2003 Department of Transportation 

Obligations by Object Class 50

Figure 68: Fiscal Year 2003 Department of the Treasury Obligations 

by Subfunction 51

Figure 69: Fiscal Year 2003 Department of the Treasury Obligations 

by Object Class 51

Figure 70: Fiscal Year 2003 Department of Veterans Affairs 

Obligations by Subfunction 52

Figure 71: Fiscal Year 2003 Department of Veterans Affairs 

Obligations by Object Class 52

Figure 72: Fiscal Year 2003 Environmental Protection Agency 

Obligations by Subfunction 53

Figure 73: Fiscal Year 2003 Environmental Protection Agency 

Obligations by Object Class 53

Figure 74: Fiscal Year 2003 Executive Office of the President 

Obligations by Subfunction 54

Figure 75: Fiscal Year 2003 Executive Office of the President 

Obligations by Object Class 54

Figure 76: Fiscal Year 2003 General Services Administration 

Obligations by Subfunction 55

Figure 77: Fiscal Year 2003 General Services Administration 

Obligations by Object Class 55

Figure 78: Fiscal Year 2003 National Aeronautics and Space 

Administration Obligations by Subfunction 56

Figure 79: Fiscal Year 2003 National Aeronautics and Space 

Administration Obligations by Object Class 56

Figure 80: Fiscal Year 2003 National Science Foundation Obligations 

by Subfunction 57

Figure 81: Fiscal Year 2003 National Science Foundation Obligations 

by Object Class 57

Figure 82: Fiscal Year 2003 Nuclear Regulatory Commission 

Obligations by Subfunction 58
Contents

Page vii GAO-04-834 Federal Budget

Figure 83: Fiscal Year 2003 Nuclear Regulatory Commission 

Obligations by Object Class 58

Figure 84: Fiscal Year 2003 Office of Personnel Management 

Obligations by Subfunction 59

Figure 85: Fiscal Year 2003 Office of Personnel Management 

Obligations by Object Class 59

Figure 86: Fiscal Year 2003 Postal Service Obligations by 

Subfunction 60

Figure 87: Fiscal Year 2003 Postal Service Obligations by Object 

Class 60

Figure 88: Fiscal Year 2003 Small Business Administration 

Obligations by Subfunction 61

Figure 89: Fiscal Year 2003 Small Business Administration 

Obligations by Object Class 61

Figure 90: Fiscal Year 2003 Social Security Administration 

Obligations by Subfunction 62

Figure 91: Fiscal Year 2003 Social Security Administration 

Obligations by Object Class 62

Figure 92: Fiscal Year 2003 Independent Agencies Obligations by 

Subfunction 63

Figure 93: Fiscal Year 2003 Independent Agencies Obligations by 

Object Class 63

Figure 94: Fiscal Year 2003 Legislative Branch Obligations by 

Subfunction 64

Figure 95: Fiscal Year 2003 Legislative Branch Obligations by Object 

Class 64

Figure 96: Fiscal Year 2003 Judicial Branch Obligations by 

Subfunction 65

Figure 97: Fiscal Year 2003 Judicial Branch Obligations by Object 

Class 65

This is a work of the U.S. government and is not subject to copyright protection in the 

United States. It may be reproduced and distributed in its entirety without further 

permission from GAO. However, because this work may contain copyrighted images or 

other material, permission from the copyright holder may be necessary if you wish to 

reproduce this material separately.
Page 1 GAO-04-834 Federal Budget

United States General Accounting Office

Washington, D.C. 20548

A

June 25, 2004 Letr

The Honorable Jo Ann Davis

Chairwoman, Subcommittee on Civil Service and Agency Organization

Committee on Government Reform

House of Representatives

Dear Madam Chairwoman:

If the federal government is to examine and rationalize overlap or 

fragmentation in its functions and activities, mapping which federal 

agencies spend funds in which federal mission areas provides a first-level 

look at potential overlap and fragmentation. Although this type of analysis 

cannot answer the question of whether there is inappropriate overlap or 

fragmentation—nor indicate whether the overlap shown is duplicative, it 

can help in the selection of areas for further investigation. Similarly, 

knowing how agencies spend funds to implement their programs can also 

provide an indication of the types of mechanism or means federal agencies 

use to deliver services, which is an important consideration in any 

restructuring proposal. 

As you requested, this letter examines federal spending through two 

commonly used analytical approaches—budget functions and object 

classifications. Budget functions provide a comprehensive way to examine 

federal spending by purpose—the “national need” the activity seeks to 

address—and broad mission areas. As such, budget functions are used in 

the Budget Resolution to set initial budget priorities.1

 The basic purpose of 

the budget functions—to summarize federal spending governmentwide—

has remained constant. The fact that the basic structure of the budget 

functions has remained relatively stable allows us to examine the changing 

priorities of federal spending over time. Alternatively, the object 

classification system provides a comprehensive overview of how agencies 

have obligated their funds based on the goods, services, or items 

purchased. It also is a shorthand way of understanding how agencies 

deliver services, which can help in considering restructuring options if 

1

 The resolution establishes, for the fiscal year beginning on October 1 of the year of the 

resolution, planning levels for the two following fiscal years and appropriate levels for the 

following: total federal revenues; the surplus or deficit in the budget; new budget authority, 

outlays, direct loan obligations, and primary loan guarantee commitments in total, and for 

each major functional category; the public debt; and Social Security outlays and revenues 

(2 U.S.C. § 632).
Page 2 GAO-04-834 Federal Budget

further analysis suggests that there is unnecessary overlap and 

fragmentation in an area. We have included object class information in this 

report primarily as an additional resource. 

Information on federal spending by budget function is summarized in figure 

1 using end of fiscal year 2003 gross obligations.2

 This figure shows that 

nearly all budget functions (mission areas) are spread across multiple 

agencies or departments.3

 While only one executive branch agency, Social 

Security Administration, obligates funds to the Social Security function 

(650) (see also fig. 32), and almost all of the Agriculture function (350) (fig. 

12) consists of USDA obligations, 10 executive branch agencies obligate 

funds to the Income Security function (600) as well as several independent 

agencies. We see a similar pattern in that, most federal departments and 

agencies obligate funds in more than one budget function; they had 

programs and activities that addressed more than one mission area or area 

of “national need.” There is variation, however, in the range of mission 

areas within a single department. For example, the Department of Veterans 

Affairs (VA), Postal Service, and the Nuclear Regulatory Commission 

(NRC), each obligated funds in only one budget function while the 

Department of Agriculture (USDA) obligated funds in nine functions. 

Sixteen executive departments (not including independent agencies) show 

obligations in three or more functions. 

2

 Obligations reflect orders placed, contracts awarded, and other similar transactions during 

a fiscal year. As an expression of an agency’s total financial commitments for a given period, 

gross obligations portray the relative size of an organization, without regard to the type of 

underlying budgetary resource or when resulting outlays may occur. When aggregated, 

however, gross obligations may overstate both department and governmentwide totals. For 

example, an agency’s obligations may include services provided to another agency for which 

they will be reimbursed. When reimbursement is received, these funds can be used to incur 

new obligations as long as the budget authority has not expired.

3

 Eleven executive branch agencies (excluding independent agencies) obligate funds to the 

General Government function (800) which is not surprising since that function covers the 

general overhead cost of the federal government including activities such as central fiscal 

operations, personnel, property, and other services that cannot be reasonably classified in 

any other major function.
Page 3 GAO-04-834 Federal Budget

Figure 1: Fiscal Year 2003 Spending Patterns by Agency and Function

a

Two budget functions are not shown above, Allowances, because there are no 2003 actual 

obligations, and Undistributed Offsetting Receipts, because no obligations are charged to agencies.

National Defense (050) 

International Affairs (150) 

General Science, Space, and 

Technology (250) 

Energy (270) Natural Resources and 

 Environment (300) 

Agriculture (350) 

Commerce and 

 Housing Credit (370) 

Transportation (400) 

Community and Regional 

Development (450) 

Education, Training, Employment, 

 and Social Services (500) 

Health (550) 

Medicare (570) 

Income Security (600)

Social Security (650) 

Veterans Benefits and Services 

(700) 

Administration of Justice (750) 

General Government (800) Net Interest (900) 

Number of functions charged 

by agency

Executive Branch

8 7 3 4 9 2 9 5 8 7 9 1 11 1 5 6 12 1

2

7

8 8 3 4 9 2 10 5 8 8 9 2 13 1 5 8 13 1

1 1 1 1 2 2 1

Department of Agriculture

Department of Commerce

Department of Defense

Department of Education

Department of Energy

Department of Health and Human 

Services 

Department of Homeland Security

Department of Housing and Urban 

Development 

Department of Justice

Department of Labor 

Department of State 

Department of Transportation

Department of Veterans Affairs

Department of the Interior

Department of the Treasury

Environmental Protection Agency

Executive Office of the President

General Services Administration

Independent Agencies 

National Aeronautics and Space 

Administration 

National Science Foundation

Nuclear Regulatory Commission

Office of Personnel Management

Postal Service 

Small Business Administration

Social Security Administration

Number of executive agencies 

charging this function

Judicial Branch 

Legislative Branch 

Number of agencies charging 

this function

9

4

7

2

4

5

8

4

3

6

3

2

1

5

10

1

3

2

14

3

2

1

3

1

2

3

Source: GAO analysis.

Budget Functiona

All
Page 4 GAO-04-834 Federal Budget

Note: To view a complete listing of the independent agencies used for this figure, please click on the 

following link (GAO-04-884SP) to GAO’s accompanying e-supplement or access on the Internet at

www.gao.gov and enter the report number.

When we compared agency obligations shown by budget function in fiscal 

year 1995 to what is shown in table 1 we found that the pattern overall had 

changed little. However, while the table displays the number of 

departments charging obligations in each mission area and the number of 

mission areas in which each department spends funds, the pie charts 

shown in appendixes III and IV provide a richer story. It is in these pie 

charts that the relative importance of a mission area to an agency—and of 

an agency to a mission area—can be seen. It also shows the different 

delivery approaches used (grants and cash payments, federal personnel, 

contracts). Some of the patterns disclosed by arraying spending by budget 

function include:

• Most executive departments and agencies address more than one 

mission area; in fact, most made obligations in 2003 to three or more 

budget functions. The next level of analysis—which can be seen in an 

accompanying e-supplement—would be to look below the department 

at agencies within departments and below the function to subfunctions. 

The picture would then show the many different subfunctions 

addressed by a single federal department or agency. 

• Focusing on the missions of government, rather than federal 

organizations, produces a similarly intricate picture. Excluding Social 

Security, Medicare, and Net Interest, 12 of the remaining 15 budget 

functions are addressed by five or more executive branch departments 

and major agencies. Again, a second level of analysis can be seen in the 

accompanying e-supplement.

• Sometimes there is a “match” between a function and a department. For 

example, spending within the Department of Transportation is 

associated almost exclusively with the Transportation function (400) 

(fig. 66) and over 80 percent of spending within the Transportation 

function (400) (fig. 16) is by the Department of Transportation. 

Sometimes, however, there is an imbalance between the importance of 

an agency in a mission area and the importance of the mission area 

within the department. For example, while almost all obligations in the 

Agriculture function (350) (fig. 12) are by the USDA, that function 

represents only about 41 percent of the spending by the department.
Page 5 GAO-04-834 Federal Budget

• Approximately the same percentage of USDA’s obligations is for the 

Income Security function (600) (fig. 42).4

 

• Agency obligations by budget function reflect the federal government’s 

response to changing priorities and “national needs” for a given fiscal 

year. The creation of the Department of Homeland Security in the 

aftermath of September 11, 2001 provides a prime example of this. The 

new department was tasked with preventing and deterring terrorist 

attacks by unifying the vast network of organizations and institutions 

involved in efforts to secure our nation. In fiscal year 2003, the 

Department of Homeland Security had obligations in eight budget 

functions, ranging from the National Defense function (050) to the 

Community and Regional Development function (450) to the Health 

function (550).5

 

• Compared to fiscal year 1995, the number of budget functions charged 

increased for the Department of Defense, the Department of Labor, the 

Executive Office of the President, and the Social Security 

Administration; whereas, the number decreased for the Department of 

Housing and Urban Development, the Department of Justice, and the 

Department of Transportation. Similarly, the number of agencies 

charging funds to a particular budget function was about the same in 

fiscal year 1995 as in fiscal year 2003. The biggest change occurred in 

the Health function (550). In fiscal year 1995, excluding independent 

agencies, four executive branch agencies charged funds to this function 

compared to eight agencies in fiscal year 2003.6

 

This report is organized as follows:

• Appendixes I and II provide descriptive and definitional information 

about the budget functions and object classification system. 

4

 Over 40 percent of USDA’s obligations are associated with the Income Security function 

(600) and the Food and Nutrition Assistance subfunction (605).

5

 Only the Department of Agriculture and the Department of the Treasury had obligations in 

more budget functions. 

6

 The increases in the number of agencies obligating funds to the Health function (550) are 

attributable to the addition of new health accounts in the Department of Defense, the 

Department of Homeland Security, and the Department of the Treasury as well as the 

recoding of an account in the Department of the Interior.
Page 6 GAO-04-834 Federal Budget

• Appendix I provides a table describing the budget function 

classification system. 

• Appendix II provides a table displaying the major and sub-object 

classes for the fiscal year 2003 budget. 

• Appendix III contains pie charts organized by budget function. The pie 

charts graphically depict fiscal year 2003 obligations by agency and 

object class. These show which agencies charged funds to each budget 

function and which methods and approaches for delivering services are 

found in that function.7

 

• Appendix IV contains pie charts organized by agency. These pie charts 

graphically depict fiscal year 2003 agency obligations by budget 

subfunction and object class. This provides a first-level view of how an 

agency spends its funds by mission areas and what it spends funds on by 

one or more broad expenditure categories, such as for personnel, grants 

or contracts.8

• Appendix V provides tables displaying fiscal year 2003 object class data 

for those agencies and bureaus reporting $2 billion in one or more of the 

major object classes (except for major object class All Other, which we 

have not included). 

• Appendix VI provides a glossary of key terms.

Scope and 

Methodology

GAO was asked to provide a high-level analysis of spending patterns 

against broad federal mission areas (or purpose) as well as information on 

the types of expenditures agencies incur in delivering federal programs. To 

provide this information, we relied on information from the Office of 

Management and Budget (OMB) on end of fiscal year gross obligations 

used to develop the President's fiscal year 2005 budget. All of these data are 

reported as part of the annual executive budget formulation process. 

Although budget data are not audited, we reviewed the data reliability of 

the automated information and found it to be sufficiently reliable for 

reporting purposes. We also reviewed OMB guidance contained in OMB 

7

 These pie charts are also available in the e-supplement. 

8

 These pie charts are also available in the e-supplement.
Page 7 GAO-04-834 Federal Budget

Circular A-11, Preparation, Submission, and Execution of the Budget. 

This circular is revised annually and provides agencies with general 

information on the budget process, guidance on preparing and submitting 

budget estimates, instructions on budget execution, and information on 

budget accounts, budget functions, and object classifications. In addition, 

we relied on GAO’s previously issued work that examined the origins, 

trends, and implications of the budget function and object classification 

systems. We group object classifications into the following six categories: 

(1) Personal Compensation and Benefits; (referred to in tables, pie 

charts, and the e-supp as “personnel”) (2) Travel, Rent, Printing, and 

Supplies; (3) Other Contractual Services; (4) Acquisition of Assets;

(5) Grants and Fixed Charges; and (6) All Other. We conducted our 

review from April 2004 through June 2004 in accordance with generally 

accepted government auditing standards.

Background The following provides additional information on understanding the 

variation in budget functions and subfunctions as well as object classes.

Budget Functions The budget function classification system provides a comprehensive and 

consistent means to capture federal activity and group budgetary resources 

according to mission area or “national need.” 9

 These “national needs” are 

grouped into 17 broad areas for analyzing and understanding the budget. 

Three additional categories—Net Interest, Allowances, and Undistributed 

Offsetting Receipts—do not address specific “national needs” but are 

included so that the total of all functions sum to the budget totals. A 

function may be divided into two or more subfunctions, depending upon 

the complexity of the “national need” addressed by that function. Each 

functional and subfunctional category is represented by a three-digit code.

To the extent feasible, budget functions are assigned without regard to 

agency or organizational distinctions. Although many activities serve more 

than one purpose, each federal activity is placed in a functional 

classification that best defines the activity’s most important purpose. This 

is necessary so that the sum of the functional categories equals the budget 

9

 The functional classification system is used primarily by the Budget Committees for the 

congressional budget process. Although tax expenditures are also classified by budget 

function, for purposes of this report only spending information (that is, obligations that 

commit the federal government to make payments now or in the future) is included.
Page 8 GAO-04-834 Federal Budget

totals. The functional classifications are also the categories that the 

Congress uses in the concurrent resolutions on the budget, pursuant to the 

Congressional Budget and Impoundment Control Act of 1974.10 Different 

programs within a single function may fall under the jurisdiction of 

different committees.

While the tables and graphics provide a view of how responsibility for 

federal mission areas is spread over multiple agencies, this data cannot 

answer the question of whether there is duplication. Rather, it can provide 

hints about where further exploration of the issues of fragmentation, 

overlap and duplication might be warranted. In interpreting the data it is 

important to note that:

• The function classifications may be broad enough in some cases to 

aggregate very different activities. For example, table 1 shows 10 

executive branch organizations (excluding independent agencies) 

involved in the Income Security function (600); 3 are for retirement and 

disability programs (including federal employee retirement), 6 are in the 

area of income security for the low-income population and 1 has 

activities in both areas.

• Since a specific function or subfunction may not fully encompass a set 

of logically related activities, it may be necessary to look at more than 

one function or subfunction to get a full picture of a set of related 

activities. For example, the Commerce and Housing Credit function 

(370) does not include the Housing Assistance subfunction (604), which 

is in the Income Security function (600). Similarly, the Income Security 

function (600) does not include either Social Security (650) or various 

payments to veterans (700)—all of which might be considered a form of 

income security. 

• Subfunctions are based on a variety of organizing themes. Some are 

based on divisible segments of broad mission areas (such as, Water 

Transportation), some on a set of related activities (such as, Health Care 

Services), and some on common functions (such as, Central Fiscal 

Operations).

10 Pub. L. No. 93-344, 88 Stat. 297 (1974), as amended. See 2 U.S.C. § 632.
Page 9 GAO-04-834 Federal Budget

Object Classification The budget object classification system is one of several ways to array 

financial data in budgetary presentations. This classification approach 

emphasizes the goods, services, or items purchased and how they are 

delivered. 

The major object classes are

• Personal Compensation and Benefits (“Personnel”),

• Contractual Services and Supplies,

• Acquisition of Assets,

• Grants and Fixed Charges, and

• Other.

For purposes of our report, we break out Contractual Services and 

Supplies into two categories: (1) Travel, Rent, Printing, and Supplies, and 

(2) Other Contractual Services. This separation distinguishes those 

contractual services that directly support federal agencies from other 

contractual services, which may serve as a proxy for products or services 

provided by contractors or consultants. The Other object class is used by 

agencies for a number of reasons, including unvouchered and 

undistributed expenses.

Obligations are recorded when the federal government places an order for 

an item or a service, awards a contract, or enters into similar transactions 

that will require payments in the same or a future period.11 Object class 

data are easily misunderstood—in part because their apparent precision 

can be misleading—since more than one object class may be used for the 

same service depending on how it is delivered. For example, the salary of a 

federal employee who constructs a building would be found under 

Personal Compensation and Benefits12 whereas the labor costs involved in 

the purchase of a building constructed by others would be found under 

Acquisition of Assets. As this example shows, it can be difficult to rely 

11 See 31 U.S.C. § 1501.

12 This would not include the cost of materials, which would be shown under Acquisition of 

Assets.
Page 10 GAO-04-834 Federal Budget

solely on object class data for information about the costs of federal 

buildings. This is because object classes present obligations by items of 

expense (that is, the types of goods or services purchased) without regard 

to the purpose of the programs for which they are used. 

The e-supplement provides additional detail on obligations at lower levels 

of information—by bureau and subfunction. For each of the 18 functions 

shown (excluding Allowances and Undistributed Offsetting Receipts)— 

such as, National Defense function (050)—we provide four types of 

information: (1) a pie chart showing which agencies obligated money in 

each function along with their relative share of obligations in the function, 

similar to the pie charts in appendix III of the report; (2) a table showing 

which agencies obligated money in each function, with additional detail on 

obligations by bureau and subfunction; (3) a pie chart showing obligations 

by object class, which shows the relative importance of each type of 

expense (such as, personnel, grants) to the function, similar to the pie 

charts in appendix III of the report; and (4) a table showing the object class 

data by bureau and subfunction. 

By agency we show four types of information: (1) a pie chart showing the 

subfunctions in which agencies obligated money, similar to the pie charts 

in appendix IV of the report; (2) a table presenting this subfunction 

information by bureau within the agency; (3) a pie chart showing the 

different object class items used by the agency, similar to the pie charts in 

appendix IV of the report; and (4) a table providing the object class data by 

the bureau level within the agency. 

These tables and figures are not available in a hard copy version. If you 

would like to view the e-supplement, please click on the following link 

(GAO-04-884SP) or access on the Internet at www.gao.gov and enter the 

report number.

As agreed with your office, unless you publicly announce the contents of 

this report earlier, we plan no further distribution until 30 days from its 

date. At that time, we will send copies of this report to the Ranking 

Minority Member of the Subcommittee on Civil Service and Agency 

Organization, House Committee on Government Reform, and to others 

upon request. This report and an e-supplement will also be available at no 

charge on the GAO Web site at http://www.gao.gov.
Page 11 GAO-04-834 Federal Budget

This report and the corresponding e-supplement were prepared under the 

direction of Susan J. Irving, Director, Federal Budget Analysis, Strategic 

Issues, who can be reached at (202) 512-9142 (irvings@gao.gov) and of 

Nancy Kingsbury, Managing Director, Applied Research and Methods. 

Questions may also be directed to Denise Fantone, Assistant Director, 

Strategic Issues, at (202) 512-4997 (fantoned@gao.gov). Alison Bonebrake 

and John Mingus made key contributions to the report. John Mingus and 

Alice Feldesman made key contributions to the e-supplement available on 

GAO’s Web site at http://www.gao.gov. 

Sincerely yours,

Susan J. Irving

Director, Federal Budget Analysis

Strategic Issues

Nancy Kingsbury

Managing Director 

Applied Research and Methods
Page 12 GAO-04-834 Federal Budget

Appendix I

Budget Function Classification System ApApenednxidexiIs

Table 1: Description of the Budget Function Classification System

Function Description Subfunction

National Defense (050) Common defense and security of the United States, 

including raising, equipping, and maintaining of 

armed forces; development and utilization of 

weapons systems; direct compensation and 

benefits paid to active military and civilian 

personnel; defense research, development, testing, 

and evaluation; and procurement, construction, 

stockpiling, and other activities undertaken to 

directly foster national security.

Department of Defense—Military (051)

Atomic energy defense activities (053)

Defense-related activities (054)

International Affairs (150) Maintaining peaceful relations, commerce, and 

travel between the United States and the rest of the 

world and promoting international security and 

economic development abroad.

International development and

humanitarian assistance (151)

International security assistance (152)

Conduct of foreign affairs (153)

Foreign information and exchange activities (154)

International financial programs (155)

General Science, Space, and 

Technology (250)

Resources allocated to science and research 

activities of the federal government that are not an 

integral part of the programs conducted under any 

other function.

General science and basic research (251)

Space flight, research, and supporting activities 

(252)

Energy (270) Promoting an adequate supply and appropriate use 

of energy to serve the needs of the economy.

Energy supply (271)

Energy conservation (272)

Emergency energy preparedness (274)

Energy information, policy, and regulation (276)

Natural Resources and 

Environment (300)

Developing, managing, and maintaining the nation’s 

natural resources and environment.

Water resources (301)

Conservation and land management (302)

Recreational resources (303)

Pollution control and abatement (304)

Other natural resources (306)

Agriculture (350) Promoting the economic stability of agriculture and 

the nation’s capability to maintain and increase 

agricultural production.

Farm income stabilization (351)

Agricultural research and services (352)
Appendix I

Budget Function Classification System

Page 13 GAO-04-834 Federal Budget

Commerce and Housing 

Credit (370)

Promotion and regulation of commerce and the 

housing credit and deposit insurance industries, 

which pertain to collection and dissemination of 

social and economic data (unless they are an 

integral part of another function, such as health); 

general purpose subsidies to business, including 

credit subsidies to the housing industry; and the 

postal service fund and general fund subsidies of 

that fund.

Mortgage credit (371)

Postal Service (372)

Deposit insurance (373)

Other advancement of commerce (376)

Transportation (400) Providing for the transportation of the general public 

and/or its property, whether local or national and 

regardless of the particular mode of transportation. 

Included are construction of facilities; purchase of 

equipment; research, testing, and evaluation; 

provision of communications related to 

transportation; operating subsidies for 

transportation facilities and industries; and 

regulatory activities directed specifically toward the 

transportation industry rather than toward business.

Ground transportation (401)

Air transportation (402)

Water transportation (403)

Other transportation (407)

Community and Regional 

Development (450)

Development of physical facilities or financial 

infrastructures designed to promote viable 

community economies.

Community development (451)

Area and regional development (452)

Disaster relief and insurance (453)

Education, Training, 

Employment, and Social 

Services (500)

Promoting the extension of knowledge and skills, 

enhancing employment and employment 

opportunities, protecting workplace standards, and 

providing services to the needy.

Elementary, secondary, and vocational education 

(501)

Higher education (502)

Research and general education aids (503)

Training and employment (504)

Other labor services (505)

Social services (506)

Health (550) Programs other than Medicare whose basic 

purpose is to promote physical and mental health, 

including the prevention of illness and accidents.

Health care services (551)

Health research and training (552)

Consumer and occupational health and safety 

(554)

Medicare (570) Federal hospital insurance and federal 

supplementary medical insurance, along with 

general fund subsidies of these funds and 

associated offsetting receipts.

Medicare (571)

(Continued From Previous Page)

Function Description Subfunction
Appendix I

Budget Function Classification System

Page 14 GAO-04-834 Federal Budget

Income Security (600) Support payments (including associated 

administrative expenses) to persons for whom no 

current service is rendered.

Included are retirement, disability, unemployment, 

welfare, and similar programs, except for social 

security and income security for veterans, which are 

in other functions.

General retirement and disability insurance 

(excluding Social Security) (601)

Federal employee retirement and disability (602)

Unemployment compensation (603)

Housing assistance (604)

Food and nutrition assistance (605)

Other income security (609)

Social Security (650) Federal old age and survivors and disability 

insurance trust funds, along with general fund 

subsidies of these funds and associated offsetting 

collections.

Social Security (651)

Veterans Benefits and 

Services (700)

Programs providing benefits and services, the 

eligibility for which is related to prior military service, 

but the financing of which is not an integral part of 

the costs of national defense.

Income security for veterans (701)

Veterans education, training, and rehabilitation 

(702)

Hospital and medical care for veterans (703)

Veterans housing (704)

Other veterans benefits and services (705)

Administration of Justice 

(750)

Programs to provide judicial services, police 

protection, law enforcement (including civil rights), 

rehabilitation and incarceration of criminals, and the 

general maintenance of domestic order.

Federal law enforcement activities (751)

Federal litigative and judicial activities (752)

Federal correctional activities (753)

Criminal justice assistance (754)

General Government (800) General overhead cost of the federal government, 

including legislative and executive activities; 

provision of central fiscal, personnel, and property 

activities; and provision of services that cannot 

reasonably be classified in any other major function.

Legislative functions (801)

Executive direction and management (802)

Central fiscal operations (803)

General property and records

management (804)

Central personnel management (805)

General purpose fiscal assistance (806)

Other general government (808)

Deductions for offsetting receipts (809)

(Continued From Previous Page)

Function Description Subfunction
Appendix I

Budget Function Classification System

Page 15 GAO-04-834 Federal Budget

Sources: OMB Circular No. A-11 (2003) and GAO/AIMD-97-95.

Net Interest (900) Transactions which directly give rise to interest 

payments or income (lending) and the general 

shortfall or excess of outgo over income arising out 

of fiscal, monetary, and other policy considerations 

and leading to the creation of interest-bearing debt 

instruments (normally the public debt).

Interest on Treasury debt securities (gross) (901)

Interest received by on-budget trust funds (902)

Interest received by off-budget trust funds (903)

Other interest (908)

Other investment income (909)

Allowances (920) Assigned by OMB Allowances (921-929)

Undistributed Offsetting 

Receipts (950)

Offsetting receipts that are not included as 

deductions from outlays in the applicable function or 

subfunction, above, and are thus “undistributed.”

Employer share, employee retirement (on-budget) 

(951)

Employer share, employee retirement (off-budget) 

(952)

Rents and royalties on the Outer Continental Shelf 

(953)

Sale of major assets (954)

Other undistributed offsetting receipts (959)

Multifunction Account (999) Used for accounts that involve two or more major 

functions.

(Continued From Previous Page)

Function Description Subfunction
Page 16 GAO-04-834 Federal Budget

Appendix II

Object Classification System ApendxiI

Table 2: Description of the Object Classification System

Major Object 

Classes Description Smaller Object Classes

Personal 

Compensation and 

Benefits (10)

Compensation directly related to duties performed for the 

government by federal civilian employees, military personnel, 

and non-federal personnel. Benefits for currently employed 

federal civilian, military, and certain non-federal personnel. 

Benefits for former officers and employees or their supervisors 

that are based (at least in part) on the length of service to the 

federal government.

Personnel Compensation (11.0)

Personnel Benefits (12.0) 

Benefits for Former Personnel (13.0)

Contractual Services 

and Supplies (20)

Purchases of contractual services and supplies, such as travel 

and transportation costs of government employees and other 

persons. Transportation of things (including animals). 

Payments for the use of land, structures, or equipment owned 

by others and charges for communication and utility services. 

Printing and reproduction obtained from the private sector or 

from other federal entities. Other contractual services for 

advisory and assistance, other services, purchases of goods 

and services from government accounts, operation and 

maintenance of facilities, research and development contracts, 

medical care payments to contractors, operation and 

maintenance of equipment, subsistence and support of 

persons. In addition, includes purchase of supplies and 

materials. 

Travel and Transportation of Persons (21.0)

Transportation of Things (22.0)

Rent, Communications, and Utilities (23.0)

Printing and Reproduction (24.0)

Other Contractual Services (25.0)

Supplies and Materials (26.0)

Acquisition of Assets 

(30)

Purchases of personal property of a durable nature and the 

initial installation of equipment when performed under contract. 

Purchase and improvement of land and interest in lands, 

buildings and other structures, nonstructural improvements of 

land, and fixed equipment when acquired under contract. Also 

includes purchases of: (1) stocks, bonds, debentures, and 

other securities that are neither U.S. government securities nor 

securities of wholly-owned federal government enterprises, (2) 

temporary or permanent investments, and (3) interest accrued 

at the time of purchase and premiums paid on all investments. 

Equipment (31.0)

Land and Structures (32.0)

Investments and Loans (33.0) 

Grants and Fixed 

Charges (40)

Cash payments to states, other political subdivisions, 

corporations, associations, and individuals for grants, 

subsidies, gratuities and other aid. Contributions to foreign 

countries, international societies, commissions, proceedings or 

projects. Taxes imposed by state and local taxing authorities 

where the federal government has consented to taxation and 

payments in lieu of taxes. Benefit payments from the social 

insurance and federal retirement trust funds and payments for 

losses and claims including those under the Equal Access to 

Justice Act. Payments to creditors, distribution of earnings, and 

interest payments under lease-purchase contracts for 

construction of buildings. Payments of amounts previously 

collected by the government.

Grants, Subsidies, and Contributions (41.0)

Insurance Claims and Indemnities (42.0)

Interest and Dividends (43.0)

Refunds (44.0)
Appendix II

Object Classification System

Page 17 GAO-04-834 Federal Budget

Source: OMB Circular No. A-11 (2003).

Other (90) Charges that may be incurred lawfully for confidential purposes 

and are not subject to detailed vouchering or reporting. 

Charges that cannot be distributed. Annual limitation on 

administrative or other expenses for revolving and trust funds. 

Financial interchanges between federal government accounts 

that are not in exchange for goods and services. Includes the 

sum for an object class entry below the reporting threshold of 

$500 thousand and the sum of all the below thresholds rounds 

to $1 million or more.

Unvouchered (91.0)

Undistributed (92.0)

Limitation on Expenses (93.0)

Financial Transfers (94.0)

Below Reporting Threshold (99.5)

(Continued From Previous Page)

Major Object 

Classes Description Smaller Object Classes
Page 18 GAO-04-834 Federal Budget

Appendix III

Budget Functions by Agency and Object Class ApendxiI

The following pie charts (figures 

2-41) show the percent of fiscal 

year 2003 obligations charged.

National Defense (050)

Figure 2: Fiscal Year 2003 National Defense (050) Obligations by Agency

Figure 3: Fiscal Year 2003 National Defense (050) Obligations by Object Class

Defense

Energy

All other 0.4

2.9

96.7

Source: GAO analysis.

Other contractual 

services

Personnel

Travel, rent, 

printing and supplies

Acquisition of assets

All other

Source: GAO analysis.

34.0

0.3

14.5

20.7

30.5
Appendix III

Budget Functions by Agency and Object Class

Page 19 GAO-04-834 Federal Budget

International Affairs (150)

Figure 4: Fiscal Year 2003 International Affairs (150) Obligations by Agency

Figure 5: Fiscal Year 2003 International Affairs (150) Obligations by Object Class

Source: GAO analysis.

Independent

agencies

State

Executive Office of the President

Agriculture

Defense

All other 0.9

3.2

3.7

3.9

26.4

61.9

Source: GAO analysis.

Grants, insurance

claims and indemnities,

interest and dividends

Other contractual

services

Personnel

Travel, rent, printing and supplies

All other

43.5

2.2

3.5

7.5

43.4
Appendix III

Budget Functions by Agency and Object Class

Page 20 GAO-04-834 Federal Budget

General Science, Space, and Technology (250)

Figure 6: Fiscal Year 2003 General Science, Space, and Technology (250) 

Obligations by Agency

Figure 7: Fiscal Year 2003 General Science, Space, and Technology (250) 

Obligations by Object Class

Source: GAO analysis.

NASA National Science 

Foundation

Energy

62.3

14.1

23.6

Source: GAO analysis.

Other contractual 

services

Grants, insurance 

claims and indemnities, 

interest and dividends

Personnel

Acquisition of assets

Travel, rent, printing and supplies

53.5

2.8 4.9

8.9

29.8
Appendix III

Budget Functions by Agency and Object Class

Page 21 GAO-04-834 Federal Budget

Energy (270)

Figure 8: Fiscal Year 2003 Energy (270) Obligations by Agency

Figure 9: Fiscal Year 2003 Energy (270) Obligations by Object Class

Source: GAO analysis.

Energy Independent agencies

Agriculture

Nuclear Regulatory Commission

46.8

3.3

6.6

43.3

Source: GAO analysis.

Other contractual 

services

Grants, insurance claims 

and indemnities, 

interest and dividends

Personnel

Travel, rent, printing and supplies

Acquisition of assets

6.1

14.3

22.8

53.5

3.2
Appendix III

Budget Functions by Agency and Object Class

Page 22 GAO-04-834 Federal Budget

Natural Resources and Environment (300)

Figure 10: Fiscal Year 2003 Natural Resources and Environment (300) Obligations by 

Agency

Figure 11: Fiscal Year 2003 Natural Resources and Environment (300) Obligations by 

Object Class

Source: GAO analysis.

Interior

Agriculture

Defense

Environmental 

Protection Agency

Commerce

All other

21.3

0.5

7.8

19.4

21.4

29.6

Source: GAO analysis.

Other contractual 

services

Personnel

Grants, insurance claims 

and indemnities, 

interest and dividends

Travel, rent, printing and supplies

Acquisition of assets

All other

25.5

0.5

7.4

21.3

37.7

7.5
Appendix III

Budget Functions by Agency and Object Class

Page 23 GAO-04-834 Federal Budget

Agriculture (350)

Figure 12: Fiscal Year 2003 Agriculture (350) Obligations by Agency

Figure 13: Fiscal Year 2003 Agriculture (350) Obligations by Object Class

Source: GAO analysis.

All other

Agriculture

0.3

99.7

Source: GAO analysis.

Grants, insurance 

claims and indemnities, 

interest and dividends

Acquisition of 

assets

Travel, rent, 

printing and 

supplies

Other contractual services

Personnel

50.7

5.7

6.5

13.6

23.5
Appendix III

Budget Functions by Agency and Object Class

Page 24 GAO-04-834 Federal Budget

Commerce and Housing Credit (370)

Figure 14: Fiscal Year 2003 Commerce and Housing Credit (370) Obligations by 

Agency

Figure 15: Fiscal Year 2003 Commerce and Housing Credit (370) Obligations by 

Object Class

Source: GAO analysis.

Postal Service

Independent agencies

Housing and Urban Development

Commerce

All other

4.2

4.8

6.6

12.7

71.7

Source: GAO analysis.

Personnel

Grants, insurance claims 

and indemnities, 

interest and dividends

Travel, rent, printing and supplies

Other contractual services

Acquisition of assets

4.1

6.8

11.3

17.9

59.9
Appendix III

Budget Functions by Agency and Object Class

Page 25 GAO-04-834 Federal Budget

Transportation (400)

Figure 16: Fiscal Year 2003 Transportation (400) Obligations by Agency

Figure 17: Fiscal Year 2003 Transportation (400) Obligations by Object Class

Source: GAO analysis.

Transportation

Homeland Security

All other

80.9

1.6

17.5

Source: GAO analysis.

Other contractual 

services

Travel, rent, printing and supplies

Personnel

All other

Grants, insurance claims 

and indemnities, 

interest and dividends

3.1

14.4

15.4

19.9

47.2
Appendix III

Budget Functions by Agency and Object Class

Page 26 GAO-04-834 Federal Budget

Community and Regional Development (450)

Figure 18: Fiscal Year 2003 Community and Regional Development (450) Obligations 

by Agency

Figure 19: Fiscal Year 2003 Community and Regional Development (450) Obligations 

by Object Class

Source: GAO analysis.

Homeland Security

Housing and 

Urban Development

Agriculture

Interior

All other

Small Business Administration 2.6

2.6

6.9

7.6

57.0

23.3

Source: GAO analysis.

Grants, insurance 

claims and indemnities, 

interest and dividends

Other contractual 

services

Personnel

All other 2.0

72.8

4.8

20.4
Appendix III

Budget Functions by Agency and Object Class

Page 27 GAO-04-834 Federal Budget

Education, Training, Employment, and Social Services (500)

Figure 20: Fiscal Year 2003 Education, Training, Employment, and Social Services 

(500) Obligations by Agency

Figure 21: Fiscal Year 2003 Education, Training, Employment, and Social Services 

(500) Obligations by Object Class

Source: GAO analysis.

Education

Health and Human Services

Labor

Independent agencies

1.4 All other

10.2

73.2

2.9

12.3

Source: GAO analysis.

Grants, insurance claims 

and indemnities, 

interest and dividends

Other contractual services

Personnel

All other

92.6

3.4

2.6

1.4
Appendix III

Budget Functions by Agency and Object Class

Page 28 GAO-04-834 Federal Budget

Health (550)

Figure 22: Fiscal Year 2003 Health (550) Obligations by Agency

Figure 23: Fiscal Year 2003 Health (550) Obligations by Object Class

Source: GAO analysis.

Health and 

Human Services

Office of Personnel Management

All other 2.5

11.9

85.6

Source: GAO analysis.

Grants, insurance 

claims and indemnities, 

interest and dividends

Other 

contractual services

Personnel

All other 1.0

6.8

78.1

14.1
Appendix III

Budget Functions by Agency and Object Class

Page 29 GAO-04-834 Federal Budget

Medicare (570)

Figure 24: Fiscal Year 2003 Medicare (570) Obligations by Agency

Figure 25: Fiscal Year 2003 Medicare (570) Obligations by Object Class

Source: GAO analysis.

Health and Human Services 100.0

Source: GAO analysis.

Grants, insurance claims 

and indemnities, 

interest and dividends

All other

98.6

1.4
Appendix III

Budget Functions by Agency and Object Class

Page 30 GAO-04-834 Federal Budget

Income Security (600)

Figure 26: Fiscal Year 2003 Income Security (600) Obligations by Agency

Figure 27: Fiscal Year 2003 Income Security (600) Obligations by Object Class

Source: GAO analysis.

Labor 

Office of Personnel 

Management

Agriculture

Social Security Administration 

Treasury 

Defense 

Health and 

Human Services 

Independent agencies 

Housing and Urban Development

All other

8.1

9.4

9.5

7.9

18.2

14.1

11.8

10.5

10.3

0.2

Source: GAO analysis.

Grants, insurance claims 

and indemnities, 

interest and dividends 

All other

91.0 

9.0
Appendix III

Budget Functions by Agency and Object Class

Page 31 GAO-04-834 Federal Budget

Income Support: Retirement and Disability

* A subcomponent of Income Security (600)

Figure 28: Fiscal Year 2003 Income Support: Retirement and Disability Obligations 

by Agency

Figure 29: Fiscal Year 2003 Income Support: Retirement and Disability Obligations 

by Object Class

Source: GAO analysis.

Office of Personnel 

Management

Defense

Independent agencies

Labor

All other

5.3

0.6

41.9

23.9

28.3

Source: GAO analysis.

Grants, insurance claims

and indemnities, interest

and dividends 

All other 

18.7

81.3
Appendix III

Budget Functions by Agency and Object Class

Page 32 GAO-04-834 Federal Budget

Other Income Support

* A subcomponent of Income Security (600)

Figure 30: Fiscal Year 2003 Other Income Support Obligations by Agency

Figure 31: Fiscal Year 2003 Other Income Support Obligations by Object Class

Source: GAO analysis.

Labor 

Agriculture 

Social Security Administration 

Treasury 

Health and Human Services 

Housing and Urban Development 

All other 0.1

11.9

14.1

15.5

15.9

17.7

 24.8

Source: GAO analysis.

Grants, insurance claims 

and indemnities, 

interest and dividends 

All other 

4.1

95.9
Appendix III

Budget Functions by Agency and Object Class

Page 33 GAO-04-834 Federal Budget

Social Security (650)

Figure 32: Fiscal Year 2003 Social Security (650) Obligations by Agency

Figure 33: Fiscal Year 2003 Social Security (650) Obligations by Object Class

Source: GAO analysis.

100.0 Social Security Administration

Source: GAO analysis.

Grants, insurance claims 

and indemnities, 

interest and dividends

All other 3.2

96.8
Appendix III

Budget Functions by Agency and Object Class

Page 34 GAO-04-834 Federal Budget

Veterans Benefits and Services (700)

Figure 34: Fiscal Year 2003 Veterans Benefits and Services (700) Obligations by 

Agency

Figure 35: Fiscal Year 2003 Veterans Benefits and Services (700) Obligations by 

Object Class

Source: GAO analysis.

Veterans Affairs

All other 0.9

99.1

Source: GAO analysis.

Grants, insurance 

claims and 

indemnities, 

interest and 

dividends

Personnel

Travel, rent, 

printing and supplies

Other contractual services

Acquisition of assets

10.8

53.6

4.0

8.6

23.1
Appendix III

Budget Functions by Agency and Object Class

Page 35 GAO-04-834 Federal Budget

Administration of Justice (750)

Figure 36: Fiscal Year 2003 Administration of Justice (750) Obligations by Agency

Figure 37: Fiscal Year 2003 Administration of Justice (750) Obligations by Object 

Class

Source: GAO analysis.

Justice

Homeland Security

Judicial branch

All other

Independent agencies

56.2

2.3

11.8

27.3

2.4

Source: GAO analysis.

Personnel

Other contractual services

Travel, rent, printing and supplies

Grants, insurance

claims and indemnities,

interest and dividends

Acquisition of assets

0.1 All other

12.8

5.3

12.2

28.8

40.8
Appendix III

Budget Functions by Agency and Object Class

Page 36 GAO-04-834 Federal Budget

General Government (800)

Figure 38: Fiscal Year 2003 General Government (800) Obligations by Agency

Figure 39: Fiscal Year 2003 General Government (800) Obligations by Object Class

Treasury

General Services Administration

Office of Personnel 

Management

Legislative branch

All other

Interior

Source: GAO analysis.

2.2

5.1

29.1

3.7

29.6

30.3

Personnel

Other contractual services

Grants, insurance claims 

and indemnities, 

interest and dividends

Travel, rent, printing and supplies

Acquisition of assets

Source: GAO analysis.

2.2

17.7

13.2

24.3

42.6
Appendix III

Budget Functions by Agency and Object Class

Page 37 GAO-04-834 Federal Budget

Net Interest (900)

Figure 40: Fiscal Year 2003 Net Interest (900) Obligations by Agency

Figure 41: Fiscal Year 2003 Net Interest (900) Obligations by Object Class

Treasury

Source: GAO analysis.

100.0

Grants, insurance claims 

and indemnities, 

interest and dividends

Source: GAO analysis.

100.0
Page 38 GAO-04-834 Federal Budget

Appendix IV

Agencies by Budget Subfunction and Object 

Class ApendxiIV

The following pie charts (figures 

42-97) show the percent of fiscal 

year 2003 obligations charged. 

Department of Agriculture

Figure 42: Fiscal Year 2003 Department of Agriculture Obligations by Subfunction

Figure 43: Fiscal Year 2003 Department of Agriculture Obligations by Object Class

Food and nutrition 

assistance (605)

Farm income 

stabilization (351)

Conservation and 

land management (302)

All other

Agriculture research and service (352)

Source: GAO analysis.

5.2

8.3

9.5

36.2

40.8

Grants, insurance 

claims and 

indemnities, interest 

and dividends

Acquisition of 

assets

Travel, rent, 

printing and supplies

Personnel

Other contractual services

Source: GAO analysis.

5.4

6.7

9.1

11.2

67.6
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 39 GAO-04-834 Federal Budget

Department of Commerce

Figure 44: Fiscal Year 2003 Department of Commerce Obligations by Subfunction

Figure 45: Fiscal Year 2003 Department of Commerce Obligations by Object Class

Other advancement 

of commerce (376)

Other natural 

resources (306)

Area and regional 

development (452)

All other

Source: GAO analysis.

4.2

0.7

43.8 51.3

Personnel

Other contractual services

Grants, insurance claims 

and indemnities, 

interest and dividends

Travel, rent, printing and supplies

Acquisition of assets

Source: GAO analysis.

4.0

20.6

9.9

26.7

38.8
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 40 GAO-04-834 Federal Budget

Department of Defense

Figure 46: Fiscal Year 2003 Department of Defense Obligations by Subfunction

Figure 47: Fiscal Year 2003 Department of Defense Obligations by Object Class

Source: GAO analysis.

DoD-military (051)

Federal employee retirement 

 and disability (602)

Defense-related activities (054)

All other

87.0

2.7 4.9

5.4

Source: GAO analysis.

Other contractual 

services

Personnel

Travel, rent, printing 

and supplies

Acquisition of assets

Grants, insurance claims and 

indemnities, interest and dividends

31.2

29.7

5.6

13.7

19.8
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 41 GAO-04-834 Federal Budget

Department of Education

Figure 48: Fiscal Year 2003 Department of Education Obligations by Subfunction

Figure 49: Fiscal Year 2003 Department of Education Obligations by Object Class

Source: GAO analysis.

Elementary,

secondary, vocational 

and education (501) Higher 

education (502)

Social services (506)

All other

47.3

4.2

1.4

47.1

Source: GAO analysis.

Grants, insurance claims 

and indemnities, 

interest and dividends

All other

97.2

2.8
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 42 GAO-04-834 Federal Budget

Department of Energy

Figure 50: Fiscal Year 2003 Department of Energy Obligations by Subfunction

Figure 51: Fiscal Year 2003 Department of Energy Obligations by Object Class

Source: GAO analysis.

Atomic energy 

defense activities 

(053) Energy supply (271)

General science and 

basic research (251)

Energy conservation (272)

All other

11.1

23.3

2.5

3.0

60.1

Source: GAO analysis.

Other contractual 

services

Acquisition of assets

Grants, insurance claims 

and indemnities, interest 

and dividends

Personnel

All other 1.7

9.7

75.5

7.8

5.3
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 43 GAO-04-834 Federal Budget

Department of Health and Human Services

Figure 52: Fiscal Year 2003 Department of Health and Human Services Obligations 

by Subfunction

Figure 53: Fiscal Year 2003 Department of Health and Human Services Obligations 

by Object Class

Source: GAO analysis.

Medicare (571) Health care 

services (551)

Other income security (609)

Health research and training (552)

All other 2.2

30.7 57.0

5.4

4.7

Source: GAO analysis.

Grants, insurance claims 

and indemnities, 

interest and dividends

Other contractual 

services

All other

2.1

2.0

95.9
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 44 GAO-04-834 Federal Budget

Department of Homeland Security

Figure 54: Fiscal Year 2003 Department of Homeland Security Obligations by 

Subfunction

Figure 55: Fiscal Year 2003 Department of Homeland Security Obligations by Object 

Class

Source: GAO analysis.

Disaster relief and 

insurance (453)

Federal law enforcement activities (751)

Air transportation (402)

Water transportation (403)

All other

3.9

14.2

18.7

28.8

34.4

Source: GAO analysis.

Other contractual 

services

Grants, insurance claims and indemnities, interest and dividends

Personnel

Travel, rent, printing and supplies

Acquisition of assets

All other

6.5

28.7

29.8

3.8

0.2

31.0
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 45 GAO-04-834 Federal Budget

Department of Housing and Urban Development 

Figure 56: Fiscal Year 2003 Department of Housing and Urban Development 

Obligations by Subfunction

Figure 57: Fiscal Year 2003 Department of Housing and Urban Development 

Obligations by Object Class

Source: GAO analysis.

Housing 

assistance (604)

Community 

development (451)

Mortgage credit (371)

All other

15.2

70.2

14.3

0.3

Source: GAO analysis.

Grants, insurance claims 

and indemnities, 

interest and dividends

Other contractual services

Acquisition of assets

Personnel

All other

91.2

0.5

2.3

2.7

3.3
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 46 GAO-04-834 Federal Budget

Department of the Interior

Figure 58: Fiscal Year 2003 Department of the Interior Obligations by Subfunction

Figure 59: Fiscal Year 2003 Department of the Interior Obligations by Object Class

Source: GAO analysis.

Conservation and land 

management (302)

Other natural 

resources (306) Recreational resources (303)

Area and regional 

development (452)

Water resources (301)

General purpose fiscal 

assistance (806)

Elementary, secondary, vocational 

 and education (501)

Other general government (808)

0.4 All other

2.1

4.3

6.9

9.3

10.1

18.4

19.7

28.8

Source: GAO analysis.

Other contractual 

services

Personnel

Grants, insurance claims 

and indemnities, 

interest and dividends

Travel, rent, printing and supplies

Acquisition of assets

All other 0.9

4.8

6.9

25.6

27.1

34.7
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 47 GAO-04-834 Federal Budget

Department of Justice

Figure 60: Fiscal Year 2003 Department of Justice Obligations by Subfunction

Figure 61: Fiscal Year 2003 Department of Justice Obligations by Object Class

Source: GAO analysis.

Federal law 

enforcement 

activities (751)

Federal correctional activities (753)

Criminal justice 

assistance (754)

Federal litigation

judicial activities (752)

Defense-related activities (054)

2.9

18.7

22.8

20.9

34.7

Source: GAO analysis.

Personnel

Other contractual services

Grants, insurance claims 

and indemnities, 

interest and dividends

Travel, rent, printing and supplies

Acquisition of assets

4.2

12.6

29.5

18.8

34.9
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 48 GAO-04-834 Federal Budget

Department of Labor

Figure 62: Fiscal Year 2003 Department of Labor Obligations by Subfunction

Figure 63: Fiscal Year 2003 Department of Labor Obligations by Object Class

Source: GAO analysis.

Unemployment 

compensation (603)

Training and 

employment (504)

General retirement and 

disability insurance 

(excluding Social Security) 

(601)

All other

Federal employee retirement disability 

insurance (602)

3.0

5.4

10.5

3.9

77.2

Source: GAO analysis.

Grants, insurance claims 

and indemnities, 

interest and dividends

All other

9.3

90.7
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 49 GAO-04-834 Federal Budget

Department of State

Figure 64: Fiscal Year 2003 Department of State Obligations by Subfunction

Figure 65: Fiscal Year 2003 Department of State Obligations by Object Class

Source: GAO analysis.

Conduct of 

foreign affairs (153)

International 

 development and

 humanitarian 

 assistance (151)

Federal employee retirement 

 disability (602)

Foreign information and exchange 

activities (154)

All other

0.6

3.4 4.5

15.2

76.3

Source: GAO analysis.

Other contractual 

services

Grants, insurance claims and indemnities, interest and dividends

Personnel

Travel, rent, printing and supplies

Acquisition of assets

All other 0.5

3.8

9.7

20.9

28.6

36.5
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 50 GAO-04-834 Federal Budget

Department of Transportation

Figure 66: Fiscal Year 2003 Department of Transportation Obligations by 

Subfunction

Figure 67: Fiscal Year 2003 Department of Transportation Obligations by Object 

Class

Source: GAO analysis.

Ground 

transportation (401)

Air transportation (402)

All other

2.9

26.0

71.1

Source: GAO analysis.

Other contractual 

services

Grants, insurance claims 

and indemnities, 

interest and dividends

All other

Personnel 9.8

18.9

20.3

51.0
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 51 GAO-04-834 Federal Budget

Department of the Treasury

Figure 68: Fiscal Year 2003 Department of the Treasury Obligations by Subfunction

Figure 69: Fiscal Year 2003 Department of the Treasury Obligations by Object Class

Source: GAO analysis.

Interest (901)

Other income security (609)

Central fiscal operations (803)

Other interest (908)

All other 2.2

9.8

81.2

2.4

4.4

Source: GAO analysis.

Grants, insurance claims 

and indemnities, 

interest and dividends

Personnel

All other 1.7

2.1

96.2
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 52 GAO-04-834 Federal Budget

Department of Veterans Affairs

Figure 70: Fiscal Year 2003 Department of Veterans Affairs Obligations by 

Subfunction

Figure 71: Fiscal Year 2003 Department of Veterans Affairs Obligations by Object 

Class

Source: GAO analysis.

Income security 

for veterans (701)

Hospital medical 

care for veterans (703)

Other veteran benefits 

and services (705)

Veteran education training and

rehabilitation (702)

Veteran housing (704) 2.4

48.4 40.8

4.2

4.2

Source: GAO analysis.

Grants, insurance 

claims and 

indemnities, interest 

and dividends

Personnel

Travel, rent, printing 

and supplies

Other contractual services

Acquisition of assets

4.0

22.8

53.7

8.6

10.9
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 53 GAO-04-834 Federal Budget

Environmental Protection Agency

Figure 72: Fiscal Year 2003 Environmental Protection Agency Obligations by 

Subfunction

Figure 73: Fiscal Year 2003 Environmental Protection Agency Obligations by Object 

Class

Source: GAO analysis.

100.0 Pollution control and abatement (304)

Source: GAO analysis.

Grants, insurance 

claims and 

indemnities, interest 

and dividends

Other contractual 

services

Personnel

Travel, rent, printing and supplies

All other

53.3

23.3

0.9

3.6

18.9
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 54 GAO-04-834 Federal Budget

Executive Office of the President

Figure 74: Fiscal Year 2003 Executive Office of the President Obligations by 

Subfunction

Figure 75: Fiscal Year 2003 Executive Office of the President Obligations by Object 

Class

Source: GAO analysis.

International development 

and humanitarian 

assistance (151)

Executive direction and 

management (802)

All other 0.1

14.6

85.3

Source: GAO analysis.

Other contractual 

services

Personnel

Travel, rent, printing and supplies

All other

88.7

1.2

2.5

7.6
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 55 GAO-04-834 Federal Budget

General Services Administration

Figure 76: Fiscal Year 2003 General Services Administration Obligations by 

Subfunction

Figure 77: Fiscal Year 2003 General Services Administration Obligations by Object 

Class

Source: GAO analysis.

General property 

and records 

management (804)

Other general government (808)

All other

97.0

0.1

2.9

Source: GAO analysis.

Other contractual 

services

Travel, rent, printing 

and supplies

Personnel

Grants, insurance claims and 

indemnities, interest and dividends

Acquisition of assets

All other

3.4

0.2

3.6 4.9

58.7 29.2
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 56 GAO-04-834 Federal Budget

National Aeronautics and Space Administration

Figure 78: Fiscal Year 2003 National Aeronautics and Space Administration 

Obligations by Subfunction

Figure 79: Fiscal Year 2003 National Aeronautics and Space Administration 

Obligations by Object Class

Source: GAO analysis.

Space flight, research 

and supporting 

activities (252)

Air transportation (402) 6.4

93.6

Source: GAO analysis.

Other contractual 

services

Personnel

Grants, insurance claims 

and indemnities, interest 

and dividends

Travel, rent, printing and supplies

Acquisition of assets

3.6

4.2

9.0

12.8

70.4
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 57 GAO-04-834 Federal Budget

National Science Foundation

Figure 80: Fiscal Year 2003 National Science Foundation Obligations by 

Subfunction

Figure 81: Fiscal Year 2003 National Science Foundation Obligations by Object 

Class

Source: GAO analysis.

General science and 

basic research (251)

All other 1.2

98.8

Source: GAO analysis.

Grants, insurance 

claims and indemnities, 

interest and dividends

Other contractual services

Personnel

All other 0.9

2.5

5.9

90.7
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 58 GAO-04-834 Federal Budget

Nuclear Regulatory Commission

Figure 82: Fiscal Year 2003 Nuclear Regulatory Commission Obligations by 

Subfunction

Figure 83: Fiscal Year 2003 Nuclear Regulatory Commission Obligations by Object 

Class

Source: GAO analysis.

Energy information, policy, and 

regulation (276)

100.0

Source: GAO analysis.

Personnel Other contractual services

Travel, rent, printing and supplies

1.8 All other

9.0

60.1 29.1
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 59 GAO-04-834 Federal Budget

Office of Personnel Management

Figure 84: Fiscal Year 2003 Office of Personnel Management Obligations by 

Subfunction

Figure 85: Fiscal Year 2003 Office of Personnel Management Obligations by Object 

Class

Source: GAO analysis.

Federal employee 

retirement and

disability (602)

Health care services (551)

Central personnel 

management (805) 21.2

29.8

49.0

Source: GAO analysis.

Grants, insurance claims 

and indemnities, 

interest and dividends

Personnel

Other contractual 

services

All other

26.1

0.1

26.8

47.0
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 60 GAO-04-834 Federal Budget

Postal Service

Figure 86: Fiscal Year 2003 Postal Service Obligations by Subfunction

Figure 87: Fiscal Year 2003 Postal Service Obligations by Object Class

Source: GAO analysis.

100.0 Postal Service (372)

Source: GAO analysis.

Personnel

Travel, rent, printing and 

supplies

Other contractual services

Acquisition of assets

All other

76.7

1.5

3.2

4.4

14.2
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 61 GAO-04-834 Federal Budget

Small Business Administration

Figure 88: Fiscal Year 2003 Small Business Administration Obligations by 

Subfunction

Figure 89: Fiscal Year 2003 Small Business Administration Obligations by Object 

Class

Source: GAO analysis.

Other advancement 

of commerce (376)

Disaster relief and

insurance (453)

69.6

30.4

Source: GAO analysis.

Grants, insurance 

claims and indemnities, 

interest and dividends

Other contractual 

services

Personnel

All other

69.4

11.1

2.2

17.3
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 62 GAO-04-834 Federal Budget

Social Security Administration

Figure 90: Fiscal Year 2003 Social Security Administration Obligations by 

Subfunction

Figure 91: Fiscal Year 2003 Social Security Administration Obligations by Object 

Class

Source: GAO analysis.

Social Security (651)

Other income security (609)

92.7

7.3

Source: GAO analysis.

Grants, insurance claims 

and indemnities, 

interest and dividends

All other

96.5

3.5
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 63 GAO-04-834 Federal Budget

Independent Agencies 

Figure 92: Fiscal Year 2003 Independent Agencies Obligations by Subfunction

Figure 93: Fiscal Year 2003 Independent Agencies Obligations by Object Class

Source: GAO analysis.

General retirement 

disability insurance 

(excluding 

Social Security) (601)

International financial 

program (155) International security assistance (152)

Energy supply (271)

Other advancement 

of commerce (376)

All other

International development and 

 humanitarian assistance 

 (151)

Deposit insurance (373)

4.4

8.2

8.3

9.0

9.1

12.8

14.0

34.2

Source: GAO analysis.

Grants, insurance claims 

and indemnities, 

interest and dividends

All other

Other contractual 

services

Personnel

7.4

21.3

26.2

45.1
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 64 GAO-04-834 Federal Budget

 Legislative Branch

Figure 94: Fiscal Year 2003 Legislative Branch Obligations by Subfunction

Figure 95: Fiscal Year 2003 Legislative Branch Obligations by Object Class

Source: GAO analysis.

Legislative 

functions (801)

Other general 

government (808)

Research and general 

education aids (503)

Other advancement of commerce (376)

All other 1.4

11.1

16.3

68.7

2.5

Source: GAO analysis.

Personnel

Other contractual services

Travel, rent, printing 

and supplies

Acquisition of assets

Grants, insurance claims and indemnities, 

interest and dividends

All other

8.7

19.8

24.1

2.5

0.8

44.1
Appendix IV

Agencies by Budget Subfunction and Object 

Class

Page 65 GAO-04-834 Federal Budget

Judicial Branch

Figure 96: Fiscal Year 2003 Judicial Branch Obligations by Subfunction

Figure 97: Fiscal Year 2003 Judicial Branch Obligations by Object Class

Source: GAO analysis.

Federal litigative and

judicial activities (752)

All other 0.7

99.3

Source: GAO analysis.

Personnel

Travel, rent, printing 

and supplies

Other contractual services

Acquisition of assets

All other 1.9

5.3

18.8

21.3

52.7
Page 66 GAO-04-834 Federal Budget

Appendix V

Agencies and Bureaus Obligating $2 Billion or 

More in Fiscal Year 2003 in Selected Object 

Classes ApendxiV

Table 3: Personnel—Agencies and Bureaus Obligating $2 Billion or More in the 

Personal Compensation and Benefits Object Class

Source: GAO analysis of OMB data.

Dollars in millions

Agency Bureau Obligations

Department of Agriculture Forest Service 2,507

Department of Defense Military Personnel 103,293

Military Retirement 17,928

Operation and Maintenance 34,459

Research, Development, Test, and 

Evaluation 2,543

Retiree Health Care 18,952

Revolving and Management Funds 14,643

Department of Homeland 

Security

Border and Transportation Security 7,733

United States Coast Guard 3,380

Department of Justice Federal Bureau of Investigation 2,623

Federal Prison System 2,847

Legal Activities and U.S. Marshals 2,385

Department of State Administration of Foreign Affairs 2,882

Department of 

Transportation

Federal Aviation Administration

5,912

Department of Veterans 

Affairs

Medical Programs

13,649

Department of the Treasury Internal Revenue Service 6,941

Judicial Branch Courts of Appeals, District Courts, and other 

Judicial Services 2,827

Office of Personnel 

Management

Office of Personnel Management

28,744

Postal Service Postal Service 50,428

Social Security 

Administration

Social Security Administration

4,521
Appendix V

Agencies and Bureaus Obligating $2 Billion 

or More in Fiscal Year 2003 in Selected 

Object Classes

Page 67 GAO-04-834 Federal Budget

Table 4: Travel, Rent, Printing and Supplies—Agencies and Bureaus Obligating 

$2 Billion or More in the Travel, Rent, Printing, and Supplies Object Class

Source: GAO analysis of OMB data.

Table 5: Other Contractual Services—Agencies and Bureaus Obligating $2 Billion or 

More in the Other Contractual Services Object Class 

Dollars in millions

Agency Bureau Obligations

Department of Agriculture Farm Service Agency 5,555

Department of Defense Military Personnel 6,179

Operation and Maintenance 59,332

Revolving and Management Funds 57,226

Procurement 3,462

Department of Veterans 

Affairs

Medical Programs

6,498

Postal Service Postal Service 9,355

General Services 

Administration

Real Property Activities 3,809

Supply and Technology Activities 2,873

Dollars in millions

Agency Bureau Obligations

Department of Defense Operation and Maintenance 90,700

Research, Development, Test, and 

Evaluation 60,516

Revolving and Management Funds 30,547

Procurement 9,437

Corps of Engineers-Civil Works 7,279

Department of Homeland 

Security

Border and Transportation Security 6,089

United States Coast Guard 2,113

Emergency Preparedness and Response 4,494

Department of Justice Legal Activities and U.S. Marshals 2,249

Department of State Administration of Foreign Affairs 3,883

Department of Transportation Federal Aviation Administration 2,894

Federal Highway Administration 30,989

Department of Veterans 

Affairs

Medical Programs

4,504

Office of Personnel 

Management

Office of Personnel Management

27,968
Appendix V

Agencies and Bureaus Obligating $2 Billion 

or More in Fiscal Year 2003 in Selected 

Object Classes

Page 68 GAO-04-834 Federal Budget

Source: GAO analysis of OMB data.

Table 6: Acquisition of Assets—Agencies and Bureaus Obligating $2 Billion or More 

in the Acquisition of Assets Object Class 

Source: GAO analysis of OMB data.

Postal Service Postal Service 2,871

Social Security 

Administration

Social Security Administration

9,440

General Services 

Administration

Real Property Activities 3,210

Supply and Technology Activities 10,123

Department of Energy Energy Programs 4,779

Environmental and Other Defense 

Activities 6,190

National Nuclear Security Administration 8,761

Power Marketing Administration 2,605

Department of Health and 

Human Services

Centers for Medicare and Medicaid 

Services 2,975

National Institutes of Health 6,308

Department of the Interior Minerals Management Service 2,019

Environmental Protection 

Agency

Environmental Protection Agency

2,179

Executive Office of the 

President

Executive Office of the President

2,041

Independent Agencies Military Sales Program 11,751

Tennessee Valley Authority 3,912

National Aeronautics and 

Space Administration

National Aeronautics and Space 

Administration 10,919

Dollars in millions

Agency Bureau Obligations

Department of Agriculture Farm Service Agency 10,741

Department of Defense Operation and Maintenance 11,523

Revolving and Management Funds 3,430

Procurement 62,978

Military Construction 7,961

Postal Service Postal Service 2,124

(Continued From Previous Page)

Dollars in millions

Agency Bureau Obligations
Appendix V

Agencies and Bureaus Obligating $2 Billion 

or More in Fiscal Year 2003 in Selected 

Object Classes

Page 69 GAO-04-834 Federal Budget

Table 7: Grants, Insurance Claims and Indemnities, Interest and Dividends—

Agencies and Bureaus Obligating $2 Billion or More in the Grants, Insurance Claims 

and Indemnities, Interest and Dividends Object Class 

Dollars in millions

Agency Bureau Obligations

Department of Agriculture Farm Service Agency 19,647

Food and Nutrition Service 40,652

Foreign Agricultural Service 2,008

Risk Management Agency 2,110

Department of Defense Military Retirement 35,396

Department of Homeland 

Security

Border and Transportation Security 2,616

Emergency Preparedness and Response 7,507

Departmental Management 3,415

Department of Justice Office of Justice Programs 4,273

Department of Transportation Federal Aviation Administration 3,472

Federal Transit Administration 7,904

Department of Veterans 

Affairs

Benefits Programs

34,709

Department of the Treasury Internal Revenue Service 41,728

Federal Financing Bank 4,093

Financial Management Service 12,346

Interest on the Public Debt 318,148

Office of Personnel 

Management

Office of Personnel Management

50,393

Social Security Administration Social Security Administration 518,485

Department of Health and 

Human Services

Centers for Medicare and Medicaid 

Services 537,724

National Institutes of Health 19,825

Administration for Children and Families 45,274

Centers for Disease Control and 

Prevention 2,591

Health Resources and Services 

Administration 6,231

Substance Abuse and Mental Health 

Services Administration 2,833

Environmental Protection 

Agency

Environmental Protection Agency

4,997
Appendix V

Agencies and Bureaus Obligating $2 Billion 

or More in Fiscal Year 2003 in Selected 

Object Classes

Page 70 GAO-04-834 Federal Budget

Source: GAO analysis of OMB data. 

Independent Agencies Agency for International Development 4,236

Federal Communications Commission 6,535

International Security Assistance 10,744

Railroad Retirement Board 9,394

Department of Education Federal Student Aid 30,317

Office of Elementary and Secondary 

Education 21,681

Office of Postsecondary Education 2,319

Office of Special Education and 

Rehabilitative Services 12,536

Department of Housing and 

Urban Development

Community Planning and Development 8,888

Housing Programs 5,448

Public and Indian Housing Programs 23,674

Department of Labor Employment Standards Administration 4,216

Employment and Training Administration 65,014

Pension Benefit Guaranty Corporation 2,273

National Science Foundation National Science Foundation 5,052

(Continued From Previous Page)

Dollars in millions

Agency Bureau Obligations
Page 71 GAO-04-834 Federal Budget

Appendix VI

Glossary of Key Terms ApendxiVI

Account A separate financial reporting unit for budget, management, and/or 

accounting purposes. All budgetary transactions are recorded in accounts, 

but not all accounts are budgetary in nature (that is, some accounts do not 

directly affect the budget but are used purely for accounting purposes). 

Budget (and off-budget) accounts are used to record all transactions within 

the budget (or off-budget), whereas other accounts (such as deposit fund, 

credit financing, and foreign currency accounts) are used for accounting 

purposes connected with funds that are nonbudgetary in nature. The 

Budget Enforcement Act defines “account” as an item for which 

appropriations are made in any appropriation act; for items not provided 

for in appropriation acts, “account” means an item for which there is a 

designated budget account identification code number in the President’s 

budget.

Agency Mission Responsibility assigned to a specific agency for meeting national needs. An 

agency mission expresses the purpose of the programs of that agency and 

its component organizations. National needs are generally described in the 

context of the budget functional classification system as major functions, 

while agency missions are generally described in the context of 

subfunctions.

Fiscal Year Any yearly accounting period, regardless of its relationship to a calendar 

year. The fiscal year for the federal government begins on October 1 of 

each year and ends on September 30 of the following year; it is designated 

by the calendar year in which it ends. For example, fiscal year 1990 began 

October 1,1989, and ended September 30,1990. (Prior to fiscal year 1977, 

the federal fiscal year began on July 1 and ended on June 30.)

Functional Classification 

(Budget Functions)

A system of classifying budget resources so that budget authority, outlays, 

receipts, and tax expenditures can be related to the national needs being 

addressed. Each concurrent resolution on the budget allocates these 

budgetary resources—except receipts and tax expenditures—among the 

various functions in the budget.

Each budget account is generally placed in the single budget function (for 

example, National Defense or Health) that best reflects its major purpose, 

an important national need. A function may be divided into two or more 
Appendix VI

Glossary of Key Terms

Page 72 GAO-04-834 Federal Budget

subfunctions, depending upon the complexity of the national need 

addressed. 

National Needs Broad areas providing a coherent and comprehensive basis for analyzing 

and understanding the budget in terms of the end purposes being served 

without regard to the means that may be chosen to meet those purposes. 

The budget resources devoted to meeting national needs are classified 

according to budget functions. In this way, budget authority and outlays of 

on-budget and off-budget federal entities, loan guarantees, and tax 

expenditures can be grouped in terms of the national needs being 

addressed. 

Object Classification A uniform classification identifying the obligations of the federal 

government by the types of goods or services purchased (such as personnel 

compensation, supplies and materials, and equipment) without regard to 

the agency involved or the purpose of the programs for which they are 

used. If the obligations are in a single object classification category, the 

classification is identified in the Program and Financing Schedule in the 

Budget of the United States Government. For the activities distributed 

among two or more object classification categories, the budget has a 

separate object classification schedule to show the distribution of the 

obligations by object classification. 

Obligations Incurred Amounts of orders placed, contracts awarded, and similar transactions 

during a given period that will require payments during the same or a future 

period. Such amounts will include outlays for which obligations have not 

been previously recorded and will reflect adjustments for differences 

between obligations previously recorded and actual outlays to liquidate 

those obligations.

Gross Obligations An expression of an agency’s total financial commitments for a given 

period. Gross obligations portray the relative size of an organization, 

without regard to the type of underlying budgetary resource or when 

resulting outlays may occur. When aggregated, gross obligations may 

overstate both department and governmentwide totals because an agency’s 

obligations may include services provided to another agency for which they 

will be reimbursed. When reimbursement is received, these funds can be 
Appendix VI

Glossary of Key Terms

Page 73 GAO-04-834 Federal Budget

used to incur new obligations as long as the budget authority has not 

expired.

(450310)
GAO’s Mission The General Accounting Office, the audit, evaluation and investigative arm of 

Congress, exists to support Congress in meeting its constitutional responsibilities 

and to help improve the performance and accountability of the federal government 

for the American people. GAO examines the use of public funds; evaluates federal 

programs and policies; and provides analyses, recommendations, and other 

assistance to help Congress make informed oversight, policy, and funding 

decisions. GAO’s commitment to good government is reflected in its core values of 

accountability, integrity, and reliability.

Obtaining Copies of 

GAO Reports and 

Testimony

The fastest and easiest way to obtain copies of GAO documents at no cost is 

through the Internet. GAO’s Web site (www.gao.gov) contains abstracts and fulltext files of current reports and testimony and an expanding archive of older 

products. The Web site features a search engine to help you locate documents 

using key words and phrases. You can print these documents in their entirety, 

including charts and other graphics.

Each day, GAO issues a list of newly released reports, testimony, and 

correspondence. GAO posts this list, known as “Today’s Reports,” on its Web site 

daily. The list contains links to the full-text document files. To have GAO e-mail this 

list to you every afternoon, go to www.gao.gov and select “Subscribe to 

e-mail alerts” under the “Order GAO Products” heading.

Order by Mail or Phone The first copy of each printed report is free. Additional copies are $2 each. A check 

or money order should be made out to the Superintendent of Documents. GAO 

also accepts VISA and Mastercard. Orders for 100 or more copies mailed to a single 

address are discounted 25 percent. Orders should be sent to:

U.S. General Accounting Office

441 G Street NW, Room LM

Washington, D.C. 20548

To order by Phone: Voice: (202) 512-6000 

TDD: (202) 512-2537 

Fax: (202) 512-6061

To Report Fraud, 

Waste, and Abuse in 

Federal Programs

Contact:

Web site: www.gao.gov/fraudnet/fraudnet.htm

E-mail: fraudnet@gao.gov

Automated answering system: (800) 424-5454 or (202) 512-7470

Public Affairs Jeff Nelligan, Managing Director, NelliganJ@gao.gov (202) 512-4800

U.S. General Accounting Office, 441 G Street NW, Room 7149 

Washington, D.C. 20548
United States

General Accounting Office

Washington, D.C. 20548-0001

Official Business

Penalty for Private Use $300

Address Service Requested

Presorted Standard

Postage & Fees Paid

GAO

Permit No. GI00