Summary: This report provides an overview of the federal budget account structure. The need to better understand the budget account structure is prompted by recent congressional action, such as the Government Performance and Results Act, and executive branch initiatives, such as the National Performance Review, which call for or suggest cross-cutting changes to budget accounts. This report examines the following eight dimensions to define and explain budget accounts: How many accounts exist? What level of resources is available in an account? What is the main focus of an account as created by Congress? What type of budget authority is available to an account? What is the extent of resource restriction or earmarking within an account? What are the purposes or areas of national need addressed by an account? What federal entity is responsible for an account? The first section of this report describes the budget account structure in terms of these eight dimensions. The second section constructs profiles and discusses relationships among the dimensions.
