10021723RECEIPTS, EXPENDITURES AND BALANCES
FOR THE FISCAL YEAR ENDED JUNE 30
1964
Bureau of Accounts
For sale by the Superintendent of Documents, U.S. Government Printing Office Washington, D.C., 20402 - Price 53.75 (paper cover)
CONTE NTS III
PART ONE FISCAL YEAR 1Q6ij SlJ,f,lAR I ES
Table A - Statement of Assets and Liabilities of the United States Government to Which Receipts and Expend­ itures and the Treasury's CastLOperations are Directly Related........ ..•••.•••••..•••••••.••••. 8
Table A - Schedule 1 - Account of the Treasurer of the United States •.•.•••••.••••.•.•••••••••..•••.•..•• 11
Table A - Schedule 2 - Accountability for cash and other assets held outside the Treasurer's account cr.r disbursing, collecting and other fiscal officers. • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • •• 12
Table A - Schedule 3 - Analysis of Certain Assets and Liability Accounts ................................ 14
Table A - Schedule 4 - Investments of Federal A~encies in fublic Debt Securities and Agencies Securities ..•• 15
Table A - Schedule 5 - Administrative Budget Receipts and Expenditures. • • . • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • . • .. 16
Table A - Schedule 6 - Trust and Deposit Fund Accounts ••.••.. 18 Table A - Schedule 7 - Securities rssued cr.r Federal Agencies
in the Market (net) .••••.••••••...•••••••..•••••.. 19
Table A - Schedule 8 - The Public Debt .•••..••••••.••.•••...• 20 Table B - Summary of Budget Appropriations, Authorizations,
Expenditures, and Balances (cr.r Type of Fund) 21 Table C - Summary of Budget Appropriations, Authorizations,
Expenditures, and Balances (by Department, cr.r Type of Fund)................................... 22
Table D - Summary of Budget Appropriations, Authorizations, Expenditures, and Balances (by Organization Uni ts or Programs)................................. 30
Table E - Statement of Certain Accounts Under Which it Appears that Funds Have Been Withdrawn from the Treasury in Excess of Appropriations ••.•••••••• 43
Table F - Statement of Certain Accounts that have Incurred Obligations in Excess of Unexpended Balances •••.•••••••••••••••••••.••••••••••••••.•••. 43
PART TW) DETAilS OF RECEIPTS
Table G - Receipts by Sources: Part A - Administrative Budget Receipts •...••••• 46 Part B - Trust Fund Accounts •••••••••••••••••••• 52
Table H - Receipts by Organization Units and Sources: General and Special Fun4 Accounts:
Legislative Branch: Senate...................................... 57 House of Representatives ••.••.••••••••.••••• 57 Architect of the Capitol •••••••••••••••••••• 57 Botanic Gardens............................. 57 Library of Congress......................... 58
The Judiciary................................. 58 Executive Office of the President:
Bureau of the Budget........................ 59 Office of Emergency Planning .••••••••••••••• 59 Special Representative for Trade Negotiations 59
Funds Appropriated to the President: Agency for International Development •••••••. 60 Defense Aid................................. 61 Export-Import Bank of Washington ..••.••••••• 61
Department of Agriculture ••••••••••••.•••.•••• 61 Department of Commerce ••••••••••.••••••••••••• 63 Department of Defense:
Office of the Secretary of Defense •••••••••. 64 Office of Civil Defense •••••.•••••••.•.••••. 65 Department of the Army ..•••••••••••••.•••••• 66
Corps of Engineers................. . • • •• • . 71 Panama CanaL............................. 72
Department of the Navy •••••••••.•••••..••••• 67 Department of the Air Force ••••••••••••••••• 69
Department of Health, Education, and Welfare •• 73 Department of the Interior •••••••••••••••••••• 74 Department of Justice......................... 78 Departme'1t of Labor........................... 79 Post Office Department ••••••••••••••.•.••••••• 79 Department of State........................... 80 Treasury Department........................... 81 Atomic Energy Commission •••••••••••••..••••••• 84 Federal Aviation Agency •.••.•••••.•••••••••••• 84 General Services Administration •••••••••••••.• 85 Housing and Home Finance Agency ..••••.•••••.•. 87 National Aeronautics and Space Administra tion. • • • • • • . . • . . • . • • . • • • • • • • • • • • • • . 87
Table H - Receipts by Organization Units and Sources -­ Continued.
General and Special Fund Accounts -- Continued. Veterans Administration....................... 88 Other Independent Agencies:
Advisory Commission on Intergovernmental Relations. • • • • • • • • • • . • • . . • . • . • . • • . • • • • . • • • • 90
American Battle Monuments Commission........ 90 Civil Aeronautics Board..................... 90 Civil Service Commission.................... 91 Farm Credit Administration.................. 91 Federal Communications Commission........... 91 Federal Maritime Commission................. 92 Federal Meditation and Conciliation Service.................................... 92
Federal Power Commission.................... 92 Federal Trade Commission.................... 93 Foreign Claims Settlement Commission........ 93 General Accounting Office................... 94 Interstate Commerce Commission.............. 94 National Capital Housing Authority.......... 95 National Capital Planning Commission........ 95 National Labor Relations Board.............. 95 National Science Foundation................. 96 Railroad Retirement Board................... 96 Renegotiation Board......................... 96 Securities and EXChange Commission.......... 97 Selective Service System.................... 97 Small Business Administration............... 97 Smithsonian Institution..................... 98 Tax Court of the United States.............. 98 United States Information Agency............. 98
Table I - Clearing Accounts for Withheld Federal Individual Income and Federal Insurance Contributions Act Taxes. ••••.•. ••••••••• •••••••• ••••• ••••••••• ••••• 101
Table J - Interfund Transactions Excluded from Both Net Budget Receipts and Budget Expenditures ..•••.•••• 103
Table K - Interfund Transactions Excluded from Both Net Trust Receipts and Trust Expenditures ••••••••..•• 104
Table L - Capital Transfers................................. 104 Table M - Customs Receipts by Districts and Ports ••••.•..••. 105 Table N - Internal Revenue Receipts by States and Districts. 108 Table 0 - Post Office Department Revenues ••••••••••.•••.•.•. 112 Table P - District of Columbia Receipts by Sources •....•.... 113
PART lliREE' DETAilS OF APPROPRI ATlONS, AUTHOR I ZATiONS, EXPENDITURES, AND BALANCES
LEGISLATIVE BRANCH
Trust Fund Accounts........................................ 362 Deposi t Fund Accounts...................................... 438
THE JUDICIARY
Trust Fund Accounts......................................... 362 Deposi t Fund Accounts....................................... 438
IV CONTE NTS
General Fund Accounts: Compensation of the President ............................. 138 The White House Office.................................... 138 Special Proj ects ••••••••.•••••••.•••• , .• , •••••••.•••••.•.• 138 Executive Mansion and Grounds ..•••.••..••••••••.•.•••.•.•• 138 Bureau of the Budget...................................... 138 Council of Economic Advisors .••...••••••••••••••.••••••.•• 138 National Aeronautics and Space Council ••.••••••••••••••.•• 140 National Sec uri ty Counc i 1. • . . . . . . . . • . . . . . . . • • . . . • • . • . • . . .. 140 Office of Emergency Planning.............................. 140 Office of Science and Technology ••••••••••••••••••••.•.••• 142 Special Representative for Trade Negotiations ••••••••••••• 142 Miscellaneous. • • • • • • • • • • • • • • • • . • • • • • • . • • • • • • • • • • • • . • • • • ••• 142
Deposi t Fund Accounts •••••••••.••••••••••••••••••••••••••••• 439
FUNDS APPROPRIATED TO THE PRESIDENT
General, Special,and Revolving and Management Fund Accountsl Disaster Relief •••••••••••••••••••••••••••.•.••••••••••••• 144 Emergency Fund for the President .......................... 144 Expansion of Defense Production •••••••••••••••..•••.•••••• 144 Expenses of Management Improvement .••••..•..•••..••••••••• 144 Foreign Assistance - Military •.•.•••..•••••••••••••..••••• 150 Foreign Assistance - Economic ..•••••••••••••••••••••••.••• 150 Peace Corps ••••••.••••••••.•••.••••.••••.•.••••••••••••••• 146 International Financial Institutions •••.••••••••••.••••••• 146 Public Works Acceleration .••.••.••••.••.••.•••••••••••••.• 146 Transitional Grants to Alaska............................. 148 Miscellaneous •••••••••••.••••••••••••••••••••••••••••••••• 148
Trust Fund Accounts ••••••••••••.•••••••••.••••••••••••••••.• 362 Deposi t Fund Accounts •..••••••••••••••.•.••••••.•••••••••••• 439
DEPARTMENT OF AGRICULTURE
Trust Fund Accounts ......................................... 364 Deposi t Fund Accounts ..•.••••••••..••••••••••••.••.•••••••.• 442
DEPARTMENT OF COMMERCE
General, Special,and Revolving and Management Fund Accounts: General Administration .................................... 190 Area Redevelopment Administration ...••••••••.••••••••...•• 190 Business and Defense Services Administration •••••••••••••. 192 Office of Business Economics .............................. 192 Bureau of the Census •••••••••.•••••••••.••••••••••••.•.••• 192 Office of Field Services •••••••••••••.•••••.••••..••.•.•.. 194 International Activities •..••••.•••....•.••.••••••••••••.• 194 Office of Trade Adjustment ................................ 194 Uni ted States Travel Service .............................. 194 Civilian and Industrial Technology .••.•••••.•••.•••.•••••• 194 Coast and Geodetic Survey ................................. 194 Patent Office ............................................. 196 National Bureau of Standards .............................. 196 Office of Technical Service ............................... 196 Weather Bureau ............................................ 198 Inland Waterways Corporation .••.•.••••.••.••.•••..••••••.. 198 Maritime Administration................................... 198 Bureau of Public Roads ..•.........•.•.•....•••..•.•••.•.•• 200 Transporta tion Research ....••.•.•.....•..•.•••••••.••.•••• 202
Trust Fund Accounts ......................................... 366 Peposi t Fund Accounts ..•..•••.••.••..••••.•.•.•••.•••.•.•••• 445
Page
General, Specia~and Revolving and Management Fund Accounts: Military Functions:
Military personneL ...................................... 204 Operation and maintenance ................................ 206 Procurement .............................................. 210 Research, development, test,and evaluation ••.•••.••••••.. 210 Military construction •••••••••••••••••••••••••••••••••••• 212 Family housing •••••••••••••••••••.•••••••••••••••••••••.• 2 14 Office of Civil Defense .................................. 21 4. Revolving and Management Funds ........................... 216
Civil Functions: Department of the Army: Corps of Engineers ••••••••••••••••••••••••••••••••••••••• 220 Miscellaneous Civil Functions •••••••••••••••••••••••••••• 222 Panama CanaL •••••••••••••••••.••••••••••••••• ·•••••••••• 222
Trust Fund Accounts: Military Functions:
Department of the Army •••••••••••••••••••••••••••.••••••• 370 Department of the Navy ................................... 370 Department of the Air Force .............................. 370
Civil Functions: Department of the Army •••••••••••••••••••.•••••.••••••••• 372
Deposit Fund Accounts: Military Functions:
Office of the Secretary of Defense ••••••••••••••••••••••• 446 Department of the Army ••••••••.•••••••••••••••••••••••••• 446 Department of the Navy ••••••••••••••••••••••••••••••••••• 448 Department of the Air Force ••••••••••••••••••••••••••••.• 449
Civil Functions •••••••••••••••••..•••..••••••••••••••••••.. 451
DEPARTMENT OF HEALTH, EDUCATION, AND WELFARE
General, Specia~and Revolving and Management Fund Accounts: Food and Drug Administration ••••••••••••••••••••••••••••••• 228 Office of Education •••••••••••••••••••••••••••••••••.•••••• 228 Office of Vocational Rehabilitation •••••••••••••••••••••••• 230 Public Health Service ••••••••••••••.••••••••••••••••••.•••• 232 Saint Elizabeths Hospital •••••••••.•••••••••••••••••••••••• 240 Social Security Administration. .. . • . .. .. • .. .. • • • • .. • .. .. • •• 240 Special Institutions:
American Printing House for the Blind •••••••••••••••••••• 242 Freedmen's HospitaL ..................................... 242 Gallaudet College........................................ 242 Howard University ••••••••••••••••.••••••••••••••.•••••••• 244
Office of the Secretary •.•••••••••..••••••.•••••••••••••••• 244 Welfare Administration ..................................... 240
Trust Fund Accounts: Federal Old-Age and Survivors Insurance Trust Fund ••••••.•• 372 Federal Disability Insurance Trust Fund •••••••••••••.•••••• 374 Other .•.•.•.••••••.•••.••••••.•••••.•••••.•••.••••••••••••• 374
Deposi t Fund Accounts .•••••••.••••••••.•••••.•••••••••••••••• 452
J::EPARTMENT OF THE INTERIOR
General, Special,dnd Revolving and Management Fund Accounts: Bureau of Land Management .................................. 250 Bureau of Indian Affairs ...•.••••••••••••••••.••••••••.•••• 252 Bureau of Outdoor Recreation ••••••.•.•••••••••••••••••••••• 256 National Park Service .••••••••••••.••••••••••••••••••••.•.• 254 Office of Territories:
Administration of Territories .••••.•••••••••••••••••••••• 256 Trust Territory of the Pacific Islands ••••••••••••••••••• 256 Alaska Public Works...................................... 256 Virgin Islands Public Works .............................. 256
Alaska Railroad •••••••••••••••••.•••••••.•••••••••••••••••• 256 Geological Survey ..•••••••.••.••••.••••••••••••••••••..•••• 256 Bureau of Mines •.•..•••••••••••••••••••••••••••..•••••••••. 258 Office of Coal Research ••••••.••••••••••••••••••••••.••.••• 258 Office of Minerals Exploration .••.•••••••.•••••••••.•..•••• 258 Office of Oil and Gas •.•.•.•.••••••••••.••.•••••••••••••••• 260 Fish and Wildlife Service:
Office of the Commissioner •••.•••••••••••••••••.••••••••• 260 Bureau of Commercial Fisheries ••••••••••••••••••••••••••• 260 Bureau of Sport Fisheries and Wildlife ••••••••••••••••••• 262
Bureau of Reclamation ••••.•.•••••••.••••••••••••.••••••••.• 264 Bonneville Power Administration .••••••.•••••.•••••••..••••• 266 Southeastern Power Administration •.•••.•••••••.•••••••••.•. 266 Southwestern Power Administration •••••••••••.•••.••••.••.•• 266 Office of Saline Water .••••••..•••••..••••••••••.•••••••••• 268 Office of the Solicitor •.•••.•.•.••••••••••••••••••.••••••• 268 Office of the Secretary .•••.•••.•••.••••.•••••••••.•••••••• 268 Virgin Islands Corporation ••.•.•••••••••••••••••••.•••••••• 268
Trust Fund Accounts: Regular. . . • . . . . . • . . • . • • . • • . • • • . • • • . • • • • • • • • • • • • • . . • • • • . • • •• 376 Indian Tribal Funds ...••.•.•.••...••.••••••••••••••.••••••• 397
Deposi t Fund Accounts .•••..•••.•.•.•••••••••••••••••••••••••• 454
CONTE NTS
General, Special,and Revolving and Management Fund Accounts: Legal Activities and General Administration •..••••••••••• 274 Federal Bureau of Investigation ••••..••••••••••••.••••••• 274 Immigration and Naturalization Service •••.••••••••••••••• 274 Federal l'rison System •.••••...••.••...••••••••••••••••••• 276
Trust Fund Accounts .•..•...•..•.••••••.••••••••••••••.••••• 378 Deposit Fund Accounts •••.•...•.•••••.•.•••••••••••••••••••. 451
DEPARTMENT OF LABOR
Trust Fund Accounts: Unemployment Trust Fund •.•••••••••••••••••••••••••••••••• 378 Other ••••••••.••••••••••••••••••••••••••••••••••.•••••••• 380
Deposi t Fund Accounts •••••••••••••••••.••••••••••••••.•••• , 457
POST OFFICE DEPARTMENT
General and Revolving Fund Accounts •••••••.•••••••••••••••• 288 Deposi t Fund Accounts ••••••••••••••••••••••••••••••••••••• , 457
DEPARTMENT OF STATE
Trust Fund Accounts •••.••••••••.•••.••.•••••••••••••••••••• 382 Deposi t Fund Accounts ••.•••••.••••••.•••.•.•••••••••••••••• 458
TREASURY DEPARTMENT
General, Special,and Revolving and Management Fund Accounts: Office of the Secretary •.•••••••••••••••••••••••••••••••• 298 Fiscal Service:
Bureau of Accounts ••••••••••••••••••••••••••••••••••••• 298 Bureau of the Public Debt ••••••••••••••••••••.••••••••• 302 Office of Treasurer of the United States ••••••••••••••• 304
Bureau of Customs •••••••••••••••••••••••••••••••••.••••.• 300 Internal Revenue Service ••••••••••••••••••••••••••••••••• 304 Bureau of Narcotics ••••••••••••••••••••••••••••••••••••• , 302 United States Secret Service ••••••••••••••••••••••••••••• 304 Bureau of the Mint ••••••••••••••••••••••••••••••••••••••• 302 Bureau of Engraving and Printing ••••••••••••••••••••••••• 302 Coast Guard.............................................. 302
Public De bt: Interest ••••••••••••••••••••••••••••••••••••••••••••••••• 306 Sinking Fund, etc •••••••••••••••••••••••••••••••••••••••• 306
Trust Fund Accounts •••••••••••••••••••••••••••••••••••••••• 382 Deposi t Fund Accounts •••••••••••••••••••••••••••••••.•••••. 459
ATOMIC ENERGY COMMISSION
General Fund Accounts ••..••••••••••••••••••••••••••••••••• , 308 Trust Fund Accounts .•••••••• , ••••••••••••••••••••••••••••• , 386 Deposi t Fund Accounts •••••••••••••••••••••••••••••••••••••• 462
FEDERAL AVIATION AGENCY
General Fund Accounts •••••••••••••••••••••••.••.••••••••••• 310 Trust Fund Accounts .••••••••••••••••••••••••••••••••••••••• 386 Deposi t Fund Accounts •••••••••.••••••••••••••••••••••••••• , 463
GENERAL SERVICES ADMINISTRATION
General, Specia~and Revolving and Management Fund Accounts: Real Property Acti vi ties ••••••••••••••••.••••••••••••••• , 312 Personal Property Activities ••••••••••••••••••••••••••••• 314 Utilization and Disposal Activities •••••••••••••••••••••• 314 Records Acti vi ties ••••••••••••••••••••••••.•.••••••••••• , 314 Transportation and Communications Activities ••••••••••••• 314 Defense Materials Activities ••••••••••••••••••••••••••••• 316 General Acti vi ties •••••••••••••••••••••••••••••••••••••• , 316
Trust Fund Accounts ••••••••••••••••••••••••••••••••••••••• , 386 Deposi t Fund Accounts...................................... 463
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HOUSING AND HOME FINANCE AGENCY
Genera~ and Revolving and Management Fund Accounts: Office of the Administrator •..••••••.•••.•.••••••••••••.• 322 Federal National Mortgage Association ••.•••••••.••••••••. 324 Federal Housing Administration ••••••.••••.•••.••••••••••• 324 Public Housing Administration •••••••••••..•••••••.••••••• 324
Trust Fund Accounts ••••••••••.••••••••••••••.•••••••••..••• 386 Deposi t Fund Accounts •••••••••••••••••••••.••••••••••••.••• 464
NATIONAL AERONAUTICS AND SPACE ADMINISTRATION
General Fund Accounts •••••••••••••••••••••.••••••••.••••• " 328 Trust Fund Accounts •••••••••••••••••••••••••••••••••••••••• 388 Deposi t Fund Accounts •••••••••••••••••••••••••••••.•••••••• 464
VETERANS ADMINISTRATION
Genera~and ReVOlving and Management Fund Accounts ••••••••• 330 Trust Fund Accounts........................................ 388 Deposit Fund Accounts •.•••••••.•••.•••••••••••••••••••••••• 464
OTHER INDEPENDENT AGENCIES
General, Specia~and Revolving and Management Fund Accounts: Advisory Commission on Intergovernmental Relations ••••.•• 334 American Battle Monuments Commission ••••••••••••••••••••. 334 Central Intelligency Agency (Construction) •••••••••••..•• 334 Civil Aeronautics Board •••••••••••••••••••••••••••••••••• 334 Civil Service Commission ••••.•••••••••••••••••••••••••••• 334 Commission on Civil Rights ............................... 336 Commission of Fine Arts ••••••••••••••••.••••••••••••••••. 336 Commission on International Rules of Judicial Procedure. 336 Delaware River Basin Commission ••••.••••••••••••••••••••• 346 Export-Import Bank of Washington ••••••••••..•••.••.•••••• 336 Farm Credit Administration ............................... 338 Federal Coal Mine Safety Board of Review ••.•••••.•••••••• 338 Federal Communications Commission ••••••.••••••••••••••••. 338 Federal Deposit Insurance Corporation •••••.•••••••••••••• 338 Federal Home Loan Bank Board .•••••••••••••••.•••.•••••••• 338 Federal Maritime Commission •••.•••••••••••••••••••••••••• 340 Federal Mediation and Conciliation Service ••••••••••••••• 340 Federal Power Commission ••••••••••••••••••••••••••••••••• 340 Federal Reconstruction and Development Planning Com- mission for Alaska •••••••••••••••••••••••••••••••••••••• 340
Federal Trade Commission ••••••••••••••••••••••••••••••••• 340 Foreign Claims Settlement Commission ••••••••••••••••••••• 340 General Accounting Office ••••••••••••.••••••••••••••••••• 342 Indian Claims Commission •.••••••••••••••••••••••••••••••• 342 Interstate Commerce Commission ••••••••••••••••••••••••••• 342 Interstate Commission on the Potomac River Basin ••••••••• 346 National Capital Housing Authority ••••••••••••••••••••••• 342 National Capital Planning Commission ••••••••••••••••••••• 344 National Capital Transportation Agency ••••••••••••••.•••• 344 National Labor Relations Board ••••••••••••••••••••••••••• 344 National Mediation Board ••••••••••••••••••••••••••••••••• 344 National Science Foundation .............................. 344 Outdoor Resources Review Commission ••••••••••••••••••••.• 346 Presidents AdviSOry Committee on Labor-Management Policy. 346 Renegotiation Board •••••••••••••••••••••••••••••••••••••• 346 Saint Lavrence Seaway Development Corporation •••••••••.•• 346 Securities and Exchange Commission .•••••••••••••••••••••• 348 Selective Service System ••••.••••••••••••••••••.••••.•••• 348 Small Business Administration •••••••••••.•••••••..•••••.• 348 Smithsonian Institution •••••••••••••••••••••••••••••••••• 348
National Gallery of Art ................................ 350 Subversive Activities Control Board •••••...••.••••••••••. 350 Tariff Commission ••••••••••••••.••••••••••••••••••••••••• 350 Tax Court of the United States •••••.•••••••.••••••••••••• 350 Tennessee Valley Authority ..•..•••••••••••••••••••••••••• 350 United States Arms Control and Disarmament Agency •••••••• 352 United States Information Agency ••••••••••••••••••••••••• 352 United States Study Commissions .......................... 354
Trust Fund Accounts ..•••••.••••••••••••••.••••••••••••••••. 388 Deposi t Fund Accounts ••••••••••••••••••.••••••••••••••.•••• 465
DISTRICT OF COLUMBIA
Federal Annual Contribution to ............................. 358 Deposi t Fund Accounts •••••.•••••••••••••••••••••••••••••• ,. 476 General Accounts ••.•••••••••••••••••••••••••••••••••••••••• 426 Special Accounts ••••• , ••••••••••••••• , ••••••.•••••••••••••. 429 Trust Accounts ••••••••••••••••.••••••••••••.••••.•••••••••• 433
PUBLIC DEBT ACCOUNTS
Table
CONTENTS
Page
Table 7 - Acts of Congress Authorizing Expenditures from
Page
Acts of Congress, by Agencies, Fiscal Year 1964. 488
- Private and Public Laws, for which Appropriations Public Debt Receipts.............................. 508
Were Established on the Books of the Treasury
During the Fiscal Year 1964 •••...•••..•••.••..... 493
SECTION II - AUTHORIZATIONS TO EXPEND FROM DEBT RECEIPTS
Introductory Statement to Authorizations to Expend from
Debt Receipts ••••.••.••.•......••..••...•...••.••.•••..••.. 496
Debt and Corporate Debt Receipts, Fiscal Year
1964, by Agency and Program •..••••••••••.•••.••.• 498
Table 4 - Status of Borrowings Handled as' Public Debt Trans­
actions, Cumulative through June 30, 1964 •••.•••• 501
Table 5 - Cancellations of Notes and Cash Recoveries There-
on, Relating to Borrowings Handled as Public Debt
Transactions, Cumulative through June 30, 1964 ••. 504
Table 6 - Status of Congressional Authorizations to Expend
from Public Debt Receipts ...••••••••..••••••••••• 506
Table
9 - Status of Special Fund Receipts, June 30, 1964 .•..•
10 - Contract Authorizations, Fiscal Year 1964 .•.•••.••
11 - District of Columbia Accounts with the
United States, as of June 30, 1964 •••••••.••.•.••
12 - Obligation Data Pertaining to Revolving and
Management Funds ••••••••••••••••••••••••.•••.....
Fiscal Year 1964 ••.•••••••••••••••••••.•••••.•..•
Longer Published in Combined Statements of
Receipts and Expenditures ••••••••••••••••••.•....
Table 17 - Transactions and Balances by Country,
516 518 521
Table 15 - Analysis of Balances of Foreign Currencies,
June 30, 1964, by Country and Availability .••.•• 538
Table 16 - Transactions and Balances by Agency,
Agency, and Accounts •••••.•••••••••..•••••..••••• 546
•:: .... ::.:. . .
. -:','
WASHINGTON
Combined Statement of Receipts, Expenditures
and Balances of the United States Government
for the fiscal year ended June 30, 1964. This
submission is in accordance with the provisions
of section 15 of the Act of July 31, 1894 (5 U.S.C.
264) and section 114 of the Act of September 12,
1950 (31 U.S.C. 66b).
FOR E W 0 R D 1
INTRODUCTION
The requirements of law for the preparation of an annual report on the receipts and expenditures of the Government originated December 31, 1791 under a standing order of the House of Representatives. This was superseded by the following:
Section 15 of the Act of July 31, 1894 (5 U.S.C. 264) which provides, "It shall be the duty of the Secretary of the Treasury annually to lay before Congress, on the first day of the regular session thereof, an accurate combined statement of the receipts and expenditures during the last preceding fiscal year of all public moneys, including those of the Post Office Department, designating the amount of the receipts, whenever practicable, by ports, districts, and States, and the expenditures, by each separate head of appropriation," and
Section 114 of the Act of September 12, 1950 (31 U.S.C. 66b (a)) which provides, "The Secretary of the Treasury shall prepare such reports for the information of the President, the Congress, and the public as will present the results of the fi­ nancial operations of the Governm,ent •••• ". Section
114 also provides that the duties imposed upon the Treasury Department by Section 15 of the Act of July 31 , 1894 may be exercised and performed by the Secretary as a part of his broader authority and duties under this section.
This report is recognized as the official publi­ cation of the details of receipt and expenditure data with which all other reports containing simi­ lar data must be in agreement. In addition to serving the needs of Congress, this report serves the Bureau of the Budget in its review of the President's budget programs; the General Accounting Office in its audit activities; the various depart­ ments and agencies of the Government in reconcilia­ tion of their accounts; and the general public. Other reports prepared by the Treasury Department that contain related information are: Monthly Statement of Receipts and Expenditures of the United States Government; Statement of Budgetary Appropriations and other Authorizations, Expendi-. tures and Unexpended Balances; monthly Treasury Bulletin; and the Annual Report of the Secretary of the Treasury on the State of the Finances'.
DESCRIPTION OF ACCOUNTS RELATING TO CASH OPERATIONS
The classes of accounts maintained in connection with the cash operations of the Federal Government, exclusive of public debt operations, include: (1) The accounts of fiscal officers or agents, collec­ tively, who receive money for deposit in the U. S. Treasury or for other authorized disposition or who make expenditures by drawing checks on the Treasurer of the United States or by effecting payments in some other manner; (2) the accounts of administrative agencies which classify receipt and expenditure transactions according to the indi­ vidual receipt, appropriation, or fund account; and (3) the accounts of the Treasurer of the United States whose office, generallyi speak-ing, is respon­ sible for the receipt and custody of money deposited by fiscal officers or agents, for the payment of checks drawn on the Treasurer, and the payment of public debt securities redeemed. A set of central accounts is maintained in the Treasury Department for the purpose of consolidating financial data reported periodically from these three sources in order to present the results of cash operations in central financial reports on a unified basis for the Government as a whole, and as a means of internal control.
The central accounts relating to cash operations disclose monthly and fiscal year information on: (1) The Government's receipts by principal sources, and its expenditures according to the different appropriations and other funds involved; and (2) the cash transactions, classified by types, together with certain directly related assets and liabilities which underlie such receipts and expenditures. The accounting for receipts is substantially on the basis of collectio~s, and that for expenditures is substantially on the basis of checks issued and cash payments made except that interest on the
public debt is on an accrual basis. The structure of the accounts provides for a reconciliation, on a firm accounting basis, between the published reports of receipts and expenditures for the Govern­ ment as a whole and changes in the Treasurer's cash balance by means of such factors as checks outstanding, deposits in transit, and cash held outside the Treasury. Within the central accounts, receipt and expenditure accounts are classified as described in the following paragraphs.
Administrative budget accounts
General fund receipt accounts - General fund receipt accounts are credited with all receipts which are not earmarked by law for a specific pur­ pose. General fund receipts consist principally of internal revenue collections, which include income taxes, excise taxes, estate, gift, and employment taxes. The remainder consist of customs duties and a large number of miscellaneous receipts, including fees for permits and licenses; fines, penalties, and forfeitures; interest and dividends; rentals; royalties; sale of Government property; and seigniorage.
Special fund receipt accounts - Special fund receipt accounts are credited with receipts from specific sources which are earmarked by law for a specific purpose, but which are not generated from a cycle of operations. The Congress may appropri­ ate these receipts on an annual basis or for an indefinite period of time. Examples of special fund receipts are those arising from rents and royalties under the Mineral Leasing Act, the revenue from visitors to Yellowstone National Park, the proceeds of the sale of certain timber and reserve lands, and other receipts authorized to be credited to the reclamation fund.
2 FOREWORD - Co n tin u e d
DESCRIPTION OF ACCOUNTS RELATING TO CASH OPERATIONS -- Continued
General fund expenditure accounts - General fund expenditure accounts are established to record amounts appropriated by the Congress to be expended for the general support of the Government. Such accounts are classified according to the limitations that are established by the Congress with respect to the period of availability for obligation of the appropriation, as 1-year, multiple-year, or "no-year" (without a time limit), and with respect to the agency authorized to enter into obligations and approve expenditures.
Special fund expenditure accounts - Special fund expenditure accounts are established to record appropriated amounts of special fund receipts. These accounts are generally available without time limit, but may also be subject to time limi ta­ tions as in the case of general fund accounts.
Revolving fund accounts - These are funds author­ ized by specific provisions of law to finance a continuing cycle of operations in which expendi­ tures generate receipts, and the receipts are available for expenditure without further action by Congress. They are classified as (a) public enterprise funds where receipts come primarily from sources outside the Government and (b) intragovern­ mental funds where receipts come primarily from other appropriations or funds. Treasury reports generally show the net effect of operations (excess of disbursements or collections and reimbursements for the period) on the administrative budget sur­ plus or deficit. These accounts are usually desig­ nated as "no-year" accounts, i.e., they are with­ out limitation as to period of availability for expenditures. Examples of public enterprise re­ volving funds are the Export-Import Bank of Wash­ ington and the Commodity Credit Corporation. Ex­ amples of intragovernmental revolving funds are the General Supply Fund, administered by the General Services Administration, and the Government Printing Office Revolving Fund.
Consolidated working fund accounts - These are accounts established to receive and disburse ad­ vance payments from other agencies or bureaus pur­ suant to·Section601 of the Economy Act (31 u.s.c. 686) or other provisions of law. Consolidated working funds may be credited with advances from two or more appropriations for the procurement of goods or services to be furnished by the perform­ ing agency with the use of its own facilities within the same fiscal year. Expenditures recorded in these accounts are statEd net of advances credi t­ ed and are classified under the agencies administer­ ing the accounts. The accounts are subject to the fiscal year limitations of the appropriations or funds from which advanced.
Management fund accounts - These are working fund accounts authorized by law to facilitate accounting
for and administration of intra-agency activi ties (other than a continuing cycle of operat·ions) which are financed by two or more appropriations. This classification is also often applied to the con­ solidated working funds for interagency activities described above.
Transfer appropriation accounts- These accounts are established to receive and disburse allocations or advances, which are treated as non-expenditure transactions at the time the advance is made, in­ ciuding certain transfers under Section 601 of the Economy Act (31 U.S.C. 686) and similar provisions of law. Transactions pertaining to transfer appro­ priation accounts represent: (a) advances which are primarily for construction, procurement, or major contractual services, to be contracted for· by the performing agency on behalf of the advancing agency; (b) advances primarily for the production or furnishing of materials by the performing agency and (c) advances for services to be rendered by the performing agency beyond the fiscal year in which the advance is made. These accounts are identified and shown with the original appropri­ ation.
Other accounts
Trust fund accounts - These are accounts main­ tained to record the receipt and expenditure of moneys held in trust by the Government for use in carrying out specific purposes or programs in accordance with the terms of a trust agreement or statute. The receipts of many trust funds, espe­ cially the major ones, not needed for current pay­ ments are invested in public debt and Government agency securities. Generally, trust fund accounts consist of separate receipt and expenditure ac­ counts, but when the trust corpus is established to perform a business-type operation, the fund entity is called a "trust revolving fund" and a combined receipt and expenditure account is used. Some of the major trust accounts are the Federal old-age and survivors insurance trust fund, unem­ ployment trust fund, civil service retirement fund, the national service life insurance fund, and the highway trust fund.
Deposit fund accounts - Deposit funds are com­ bined receipt and expenditure accounts established to account for receipts that are either (a) held in suspense temporarily and later refunded or paid into some other fund of the Government upon admin­ istrative or legal determination as to the proper disposition thereof, or (b) held by the Government as banker or agent for others and paid out at the direction of the depositor. Such funds are not available for paying salaries, expenses, grants, or other expenditures of the Government.
FOREWORD-Continued 3
EXPLANATION OF TRANSACTIONS AND BASES OF FIGURES
As indicated in the "Table of Contents" pl'ecedinE, the Combined Statement of Receipts, Expenditure~ and Balances of the United States Government con­ sists of: Part One - SU1I1II1aries with supporting tables and schedules; Part Two - Details of re-
ceipts; Part Three - Details of appropriations and other funds; Part Four - Other Informational data. and Part Five - Details of foreign currency trans~ actions, wi:h an introductory statement explaining bases of flgures, account classification, etc.
ADMINISTRATIVE BUDGET
Receipts - Internal revenue and customs receipts are included in this reIXlrt on the basis of reports of collections, which means they are reported as of the time that the cash received is placed under accounting control. Other receipts of the Govern­ ment are reported in some cases on a collection basis and, in the remaining cases, on a deposits confirmed basis (that is, when the deposits are acknowledged by the depositary banks). Revolving fund and management fund receipts and reimbursements and refunds of moneys previously expended, are not included in the receipt tables, but are deducted from gross expenditures. Details of internal revenue, customs, and miscellaneous receipts ar~ included in Part Two (If this report.
Part Three, Section I, of this report contains .the detailed tabulations of accounts, by organiza­ tional unit, showing the various transactions that relate to expenditures which affect the administra­ tive budget surplus or deficit of the Government. The accounts are arranged according to general, special, revolving, and management funds, showing the titles, period of availability, and account symbols. Following are explanations of the column headinfls in the tabulations.
Balances brought forward - The balances shown in the first money column represent the unexpended amounts as of the close of the preceding fiscal year. Included in these figures are the amounts of unexpended appropriations and funds, unfunded contract authorizations, unused authorizations to expend from debt receipts, and the par value of investments in public debt and agency securities he1.d.
Appropriations, and other obligational authority - Appropriations -- Article I, Section 9, of the Constitution of the United States, provides that "No money shall be drawn from the Treasury but in consequence of appropriations made by law." The appropriations included in this report are the amounts which Congress authorized to be established during the fiscal year. These amounts do not re­ present cash actually set aside in the Treasury for the purposes specified in the appropriation acts; they represent limitations on amounts which agencies may obligate during the time period specified in the respective appropriation acts.
In some instances, the Congress reappropriates part or all of the unobligated balances of prior
year appropriations which would otherwise expire. In other instances, the Congress authorizes the transfer of obligational authority covering current appropriations from one agency or purpose to another. These transactions decrease and increase the amounts available for obligation in the particu­ lar appropriation accounts and are explained by applicable footnotes. The appropriations are classified to show the amounts appropriated from an organizational standpoint, and are shown in the se?ond money column of Part Three, Section I, of thlS report.
Contract authorizations - Contract authorizations represent a grant of authority by the Congress to incur obligations prior to the enactment of appro­ priations. A contract authorization does not in . t ' 1 self, permit the spending of money. It must be followed by an appropriation to permit payment of the obligations incurred thereunder. New contract authority granted during the fiscal year is shown in the second money column. Appropriations enacted for the fiscal year to liquidate such authority are included in this column as current year apprD­ priations with a corresponding decrease to unfunded contract authority.
Authorizations to expend from publ ic and corporate debt receipts - In some instances, the Congress grants authority to Government corporations or agencies to make expenditures from funds to be borrowed from the Secretary of the Treasury or from the public. In the case of borrowings from the Treasury, the Secretary is directed to use proceeds from the sale of public debt securities. Legisla­ tion is generally specific with respect to the amount of money tint can be advanced by the Treasury to each corporation or agency and often requires that the borrowing transactions be accomplished by the issuance of formal notes of the agency. Repay­ ment of borrowings from the Treasury is sometimes accomplished, under the direction of the Congress, by cancellation of notes which have been issued by a Government agency to the Treasury. A few agencies of the Government are authorized by law to issue their own securities to the public. Before issuing these securities, the agencies secure approval from, or consult with, the Secretary of the Treasury with respect to terms of the borrowing and the timing thereof. Such borrowings and repayment of borrow­ ings from the Treasury or the public represent financing transactions and therefore do not affect the administrative budget surplus or deficit. Public debt and corporate debt authorizations
4 FOREWORD-Continued
ADMINISTRATIVE BUDGET -- Continued
granted by the Congress during the fiscal year are shown in the second money column.
Transfers, borrowings, and investments (net) - Transfers of obligated balances from lapsed ap­ propriations to merged prior-year accounts as re­ quired by the act of July 25, 1956 (70 Stat. 647), and other transfers by request of the administrative agencies concerned, as authorized by law, are shown in the third money column of the appropriation tab­ ulations. Other transfers are, in the majority of cases, for the benefit of the advancing appropri­ ation accounts, and expenditures from such transfer appropriation accounts are associated with the account to which the funds were originally made available. Explanatory footnotes showing the statutory authority and the amounts transferred to or from the various accounts are given at the end of each organizational chapter. Other trans­ actions shown in this column are stated net, and include the following:
(a) Borrowings - (1) Borrowings from the Treas­ ury- representing the net of bOlTowlngs I"rom or repayments to the Treasury as authorized by the Gongress. (2) Borrowings from the public - repre­ senting the net of the par value of issues or redemptions of securities of wholly-owned Govern­ ment corporations and agencies in the market, under the corporate debt authorizations granted by the Congress.
(b) Investments - representing the net par value of purchases and sales of public debt and Govern­ ment agency securities.
Exoendi tures - The expenditures shown in the fourth money column of the appropriation tabulations are reported generally on the basis of checks issued by Government disbursing officers. Certain modi­ fications of this basis are described as follows:
(a) Interest on the public debt is reported on an accrual basis, except that the interest expendi­ ture for certain savings bonds is included on the basis of the increment in redemption value; (b) where payment is made in cash rather than by check, the cash payment is the expenditure; (c) certain expenditures of an intragovernmental nature do not require the issuance of checks; for example, charges made against appropriations representing a part of employees' salaries which are withheld for indi­ vidual income taxes and for savings bond allot­ ments; (d) where a debt instrument is issued in lieu of a check in payment of a liability, the issuance of the debt instrument represents the expenditure.
Expenditures are stated net of collections repre­ senting reimbursements, as authorized by law, re­ funds of moneys previously expended, and receipts of revolving and management funds. In this con-
nection, public debt or agency securities which a re acquired in lieu of other properties, or donated, are considered as constructive rec~ipt of cash and therefore the par amounts of such securities are included as receipts (reductions of expenditures) of the acquiring agency.
Balances withdrawn and other transactions - The fifth money colunm of the appropriation tabulations includes net transactions for several types of activities as follows:
(a) Unobligated balances withdrawn - Represents reductions of appropriations pursuant to Section 1 (a)(2) of the act of July 25, 1956 (70 Stat. 648) which provides that "Upon the expiration of the period of availability for obligation, the unobli­ gated balance shall be withdrawn and, if the appro­ priation was derived in whole or in part from the general fund, shall revert to such fund, but if the appropriation was derived solely from a special or trust fund, shall revert, unless otherwise pro­ vided by law, to the fund from which derived."
(b) Unexpended balances withdrawn - Represents reductions of appropriations pursuant to the Act of June 21, 1957 (71 Stat. 190~) which provides that "the unexpended balances of appropriations *** which are subject to disbursement by the Secretary of the Senate or the Clerk of the House of Repre­ sentatives shall be withdrawn as of June 30 of the second fiscal year following the year for which provided. "
(c) Transfers to surplus fund of the Treasury - Transfers of unexpended balances of appropriations to what is termed in the law the "Surplus Fund of the Treasury" represent withdrawal of funds from such appropriations on the books without any effect on the cash in the Treasury. The term "Surplus Fund of the Treasury," as used by the Congress in the Act of March 3, 1795 (1 Stat. 437) and in cer­ tain other acts, and by the Treasury Department, does not represent a fund consisting of unappro­ priated surplus or other assets as the term would ordinarily imply in accounting terminology; nor does it have any relation to surplus income. It is merely an expression of the action to give ef­ fect to an act of the Congress to withdraw or wri te­ off balances of certain appropriations. The net effect is to reduce the amount of the unexpended appropriation and thereby reduce the agency's authorization to obligate or spend. The amounts of appropriations so withdrawn are explained by appropriate footnotes.
(d) Restorations to the appropriation accounts _ Represents the reestablishment of balances pur­ ~uant to Section 1(a)(2) of the Act of July 25 ~956 (70 Stat. 648) which provides, "That when it IS determined necessary by the head of the agency concerned that a p0rtion of the unobligated balance
FOREWORD-C~nt inued
ADMINISTRATIVE BUDGET - Continued
withdrawn is required to liquidate obligations and effect adjustments, such portion of the unobligated balance may be restored to the appropriate ac­ counts."
(e) Capital transfers - Represents payments frorr revolving funds on account of repayment of invest­ ment or distribution of earnings.
(f) Adjusted appropriations of prior year re­ ceipts - Special fund accounts - Represents a cur­ rent year reduction of prior year appropriations to conform to the adjusted receipts of those prior years.
Closing balances - The balances in accounts as of the close of the fiscal year are shown in the sixth money column of the appropriation tabulations under t he heading hUnexpended appropriations, other authorizations anc investments held." An analysis of the total of th~se balances, expressed in terms of their availability for future expenditure, is given in the next fcmr columns. Figures for the analysis are on the ba8is of reports of the admin­ istrative agencies, submitted on Treasury Form No. 814 in accordance with requirements of Treasury Department Circular No. 965, Revised.. The elements of availability of these balances are as fellows:
(1) Unpaid obligations - (a) Undelivered orders and contracts - The amount of orders for goods and services remaining undelivered as of June 30, repre­ sentingvalid obligations supported by documentary evidence, for which the liability has not yet ac­ crued, are reported in the seventh money column of the appropriation tabulations. (b) Accounts payable and other liabilities - The amounts of liabilities for goods and services received as of June 30, representing valid obligations supported by docu­ mentary evidence, are reported in the· eighth mo'ney
.0 THE R
Part Three, Section II, of this report contains the detailed data relating to transactions for trust fund accounts, the accounts of the District of Columbia, and deposit fund accounts, none of which affect the administrative budget results. The accounts are listed according to organizational units and the columnar headings of the tabulations are explained in the following paragraphs.
(1) Trust fund accounts - Balances brought forward - The amounts shown in the first money column repre­ sent the unexpended balances as of the close of the preceding fiscal year. Included in these figures are the amounts of un9lCp8nded appropriations as well as balances of unappropriated receipts and the par value of investment securities held by the funds.
column of the appropriation tabulations.
(2) Receivables (deduct) - The amounts reported in the ninth money column of the appropriation tabulations include receivables which, when col­ lected, will be credited directly to the appropri­ ation or fund, and are reported as deductions to unpaid obligations. Such amounts consist of the following:
(a) Reimbursements earned and refunds receiv­ able - Amounts earned (both billed and unbilled) for accomplished delivery or performance as of June 30, overpayment refund receivables, travel advances and other advances which did not liquidate specific obligations, e.g., advances to General Services Administration Supply Fund,are included.
(b) Reimbursements anticipated - For those appropriations using an authority to obligate anticipated reimbursements, the amount of unde­ livered customers' orders is reported here to the extent that it represents valid obligations re­ corded by the ordering agency. The amount shown in this column for an annual appropriation covers only those orders for Which valid obligations were incurred under such annual account or orders for common-use items to be delivered from stock in accordance with 32 Compo Gen. 436.
(3) Unobligated - The amounts reported in the tenth money column of the appropriation tabulations include unobligated balances of no-year and multi­ ple-year accounts which are unexpired for obliga­ tion, and unobligated balances of annual and merged prior year accounts carried forward into the new fiscal year representing the excess of receivables over gross unp:iid obligations. Such excess amounts are footnoted as "unobligated-unavailable. II
Appropriations and other obligational authority - Figures in the second money column include appro­ priations to trust funds, generally equal to the receipts of the funds, which are available by law for the purposes of the trust. In some instances, the amounts appropriated may differ from the receipts due to a time lag between credit of the collection and recording of the appropriation. The net changes in unappropriated receipts, shown on separate lines under the related trust fund ac­ counts, are included in this column. In the case of trust revolving funds, the receipts are credited directly to the appropriation and are reported in the fourth money column as a reduction of expendi­ tures. Details by trust receipt account are shown in Part Two.
5
OTHER - Continued
Transfers, borrowings, and investments (net) - The third column in the tabulations of this section shows the net amounts of transfers between the trust funds, keyed to explanatory footnotes in connoction therewith. Also included in this column are the net changes in investment holdings of the funds, as well as the net of borrowings from the public under the corporate debt authorizations of certain Government enterprises.
Expenditures - The fourth money column in the tabulations of this section shows the expenditures of the funds on a checks-issued basis with certain of the modifications described above under "admin­ istrative budget."
Where the accounts are credited with reimburse­ ments or refunds of moneys previously expended, the expenditures are reduced by such amounts. This applies also to the receipts of trust enterprise (revolving) funds.
Balances withdrawn and other transactions - Where the appropriations to trust funds are subject to annual Congressional action, it is sometimes noc es­ sary to adjust the amounts appropriated. Such adjustments are shown in the fifth money column of the tabulations, and represent the return of funds to unappropriated status for future reappropriation or transfer to general fund receipts, when provided by law. Also included in this column are certain other adjustment transactions.
Closing halances - The sixth money column in the tabulations of this section shows the amounts of unexpended balances in the trust fund appropria­ tions, as well as the balances of unappropriated receipts and the par value of investment securities held by the funds.
An analysis of the closin~ balances of the trust funds in terms of availability, similar to that of
the administrative budget accounts, is shown for the first time in the last four columns. Figures for the analysis are also on the basis of reports of the administrative agencies, submitted on Treasury Form No. 814, in accordance with require­ ments of Treasury Department Circular No.965, Revised. The elements of availabili ty of these balances are the same as described under "admini­ strati ve budget."
(2) District of Columbia AccountE - The above explanations of the first six columnar headings for trust funds are applicable to the tabulations of District of Columbia Accounts.
(3) Deposit fund accounts - The foregoing expla­ nations of the first six columnar headings are applicable to the tabulations on deposit fund accounts, with the exception that all collections for these funds are treated as reductions of expend­ i tures and therefore appropriations or reductions of appropriations are not applicable. Also the net change in inves tment holdings of certain deposit funds are netted in the expenditure column.
(4) Public debt accounts - Section III of Part Three contains detail data relating to appropria­ tions and redemptions of public debt securities. This information is taken from the accounts main­ tainerl in the Bureau of the Public Debt, and is in agreement with the central SlmlIDary accounts of the Division of Central Accounts and Reports, Bureau of Accounts. The redemptions, representing expend­ itures for payment of matured obligations and certain retirements chargeable against statutory debt accounts, are covered by appropriation war­ rants. The figures are reported on the basis of final audit of the public debt accounts, and an adjus tment is made in the total to the "daily Treasury statement basis." This adjus tment is occasioned by items in transit on June 30 not included in the daily Treasury statement.
PART ONE
FISCAL YEAR 1964 SUMMARIES
Assets and Liabilities of the U.S. Government directly related to receipts and expenditures and the Treasury's cash operations
Summary schedules: Account of the Treasurer of the United States
Accountabi I i ty for cash and other assets held outside the Treasurer's account by disbursing, collecting and other fiscal officers
Analysis of certain assets and I iabi I ity accounts
Investments of Federal Agencies in publ ic debt securities and agency securities
Administrative budget receipts and expenditures
Trust and deposit fund accounts
Securities issued by Federal Agencies in the market (net)
The Publ ic Debt
and ba lances:
By department, by type of funds
By organization units or programs
Statement of certain accounts under which it appears that funds have been withdrawn from the Treasury in excess of appropriations
Statement of certain accounts that have incurred obi igations in excess of unexpended balances
22-29
30-lt2
lt3
8 TABLE A - ASSETS AND LIABILITIES OF THE U. S. GOVERNMENT DIRECTLY RELATED TO RECEIPTS AND EXPENDITURES
AND THE TREASURY'S CASH OPERATIONS
Item June 30, 1964 June 30, 1963
ASSETS
Accountability of Treasurer, U. S.: Balance as published in the daily
Treasury statement (Schedule 1) 1/ ... $11,035,731,209.07 $12,116,176,163.41
Transactions in transit, not shown in account of the Treasurer of the
Net Change Increase (+) Decrease (-)
United States on June 30 ~ ........ . ~~~~~~~--~~~--4-----~~~---
Accountability of other fiscal officers: Cash on hand and in transit ••.•....•.•.
Deposits in banks •.•.••.••••.••.•••....
Recei vabl e sand def erred voucher charge~1--_~!2:.~.1....::.~~+_--=:!:.:::1"::":::'~::':::"::"':"':::2.....I-___ ~=-':":'=-':''::''''::::'''':''''':''';==-
Subtotal (Schedule 2) ••••••.•.••••• ~~=~""::""::~~=--=--=-1--__ "':"':'-'-:"~-=--_~I-___ -":""":"-~---
Receiv