[20010305]98-280GOV_联邦预算的职能类别.pdf

1 For a recent GAO report on this topic, see: Budget Function Classifications: Origins, Trends,and Implications for Current Uses, GAO/AIMD-98-67, February 1998.Congressional Research Service ? The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code 98-280 GOVUpdated March 5, 2001Functional Categories of the Federal BudgetBill Heniff Jr.Consultant in American National GovernmentGovernment and Finance DivisionThe Presidents budget and the congressional budget resolution classify federalbudgetary activities into functional and subfunctional categories that represent the majorpurposes of the federal government. Each budgetary activity of the federal government,including budget authority, outlays, tax expenditures, and credit authority, is classified intoa subfunction based on the primary purpose it serves without regard to the agency or otherunit responsible for it. The functional categories provide a broad statement of budgetpriorities and facilitate the analysis of trends in related programs regardless of the type offinancial transaction or agency organization.The annual budget resolution sets forth spending and credit amounts for eachfunctional category.