OTHER DEFENSE—CIVIL PROGRAMS

Military Retirement

Federal Funds

Payment to Military Retirement Fund

Program and Financing (in millions of dollars)


Identification code 97–0040–0–1–054 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Treasury payment to Military Retirement Fund 67,733 72,885 73,187



0900 Total new obligations (object class 13.0) 67,733 72,885 73,187

Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 67,733 72,885 73,187



1260 Appropriations, mandatory (total) 67,733 72,885 73,187
1930 Total budgetary resources available 67,733 72,885 73,187

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts 67,733 72,885 73,187
3020 Outlays (gross) –67,733 –72,885 –73,187

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 67,733 72,885 73,187
Outlays, gross:
4100 Outlays from new mandatory authority 67,733 72,885 73,187
4180 Budget authority, net (total) 67,733 72,885 73,187
4190 Outlays, net (total) 67,733 72,885 73,187

The 2015 payment to the Military Retirement Fund includes funds for the amortization of the unfunded liability for all retirement benefits earned by military personnel for service prior to 1985. The amortization schedule for the unfunded liability is determined by the Department of Defense Retirement Board of Actuaries. Included in the unfunded liability are the consolidated requirements of the military departments to cover retired officers and enlisted personnel of the Army, Navy, Marine Corps, and Air Force; retainer pay of enlisted personnel of the Fleet Reserve of the Navy and Marine Corps; and survivors' benefits.

The 2004 National Defense Authorization Act (P.L. 108–136) created additional benefits for certain retirees who receive disability compensation from the Department of Veterans Affairs and moved the responsibility for payments under the Combat Related Special Compensation program to the Military Retirement Fund. Any additional funding requirements for retirees with service prior to 1985 will be included in this payment.

Trust Funds

Military Retirement Fund

Special and Trust Fund Receipts (in millions of dollars)


Identification code 97–8097–0–7–602 2013 actual 2014 est. 2015 est.

0100 Balance, start of year 371,658 416,192 472,612
Receipts:
0240 Employing Agency Contributions, Military Retirement Fund 20,529 20,556 19,037
0241 Earnings on Investments, Military Retirement Fund 4,149 12,324 12,920
0242 Federal Contributions, Military Retirement Fund 67,733 72,885 73,187
0243 Federal Contributions (concurrent Receipt Accruals), Military Retirement Fund 6,791 7,026 6,621
0244 Federal Contributions (concurrent Receipt Accruals), Military Retirement Fund –689



0299 Total receipts and collections 99,202 112,102 111,765



0400 Total: Balances and collections 470,860 528,294 584,377
Appropriations:
0500 Military Retirement Fund –99,201 –112,102 –115,702
0501 Military Retirement Fund 44,533 56,420 58,691



0599 Total appropriations –54,668 –55,682 –57,011



0799 Balance, end of year 416,192 472,612 527,366

Program and Financing (in millions of dollars)


Identification code 97–8097–0–7–602 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Nondisability 47,056 47,559 48,668
0002 Temporary disability 147 130 131
0003 Permanent disability 1,332 1,363 1,370
0004 Fleet reserve 1,885 2,201 2,252
0005 Survivors' benefits 4,248 4,429 4,590



0900 Total new obligations (object class 42.0) 54,668 55,682 57,011

Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 99,201 112,102 115,702
1234 Appropriations precluded from obligation –44,533 –56,420 –58,691



1260 Appropriations, mandatory (total) 54,668 55,682 57,011
1930 Total budgetary resources available 54,668 55,682 57,011

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 4,052 4,443 4,644
3010 Obligations incurred, unexpired accounts 54,668 55,682 57,011
3020 Outlays (gross) –54,277 –55,481 –56,806



3050 Unpaid obligations, end of year 4,443 4,644 4,849
Memorandum (non-add) entries:
3100 Obligated balance, start of year 4,052 4,443 4,644
3200 Obligated balance, end of year 4,443 4,644 4,849

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 54,668 55,682 57,011
Outlays, gross:
4100 Outlays from new mandatory authority 50,225 51,038 52,162
4101 Outlays from mandatory balances 4,052 4,443 4,644



4110 Outlays, gross (total) 54,277 55,481 56,806
4180 Budget authority, net (total) 54,668 55,682 57,011
4190 Outlays, net (total) 54,277 55,481 56,806

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 376,439 421,327 477,254
5001 Total investments, EOY: Federal securities: Par value 421,327 477,254 536,150

Public Law 98–94 provided for accrual funding of the military retirement system and for the establishment of a Department of Defense Military Retirement Fund in 1985. The fund has three sources of income. The first is payments from the military personnel accounts, which cover the accruing costs of the future retirement benefits being earned by today's service members. The second source is interest on investments of the fund. The third source is made up of two payments from the general fund of the Treasury. The first Treasury payment covers a portion of the accrued unfunded liability for all the retirees and current members who had earned benefits before the accrual funding system was set up. The second Treasury payment covers the liability for concurrent receipt of military retired pay and disability compensation paid by the Department of Veterans Affairs. This benefit was added in the 2004 National Defense Authorization Act.

The status of the fund is as follows:

Status of Funds (in millions of dollars)


Identification code 97–8097–0–7–602 2013 actual 2014 est. 2015 est.

Unexpended balance, start of year:
0100 Balance, start of year 375,710 420,635 477,256



0199 Total balance, start of year 375,710 420,635 477,256
Cash income during the year:
Current law:
Offsetting receipts (intragovernmental):
1240 Employing Agency Contributions, Military Retirement Fund 20,529 20,556 19,037
1241 Earnings on Investments, Military Retirement Fund 4,149 12,324 12,920
1242 Federal Contributions, Military Retirement Fund 67,733 72,885 73,187
1243 Federal Contributions (concurrent Receipt Accruals), Military Retirement Fund 6,791 7,026 6,621
1244 Federal Contributions (concurrent Receipt Accruals), Military Retirement Fund –689
1299 Income under present law 99,202 112,102 111,765



3299 Total cash income 99,202 112,102 111,765
Cash outgo during year:
Current law:
4500 Military Retirement Fund –54,277 –55,481 –56,806
4599 Outgo under current law (-) –54,277 –55,481 –56,806



6599 Total cash outgo (-) –54,277 –55,481 –56,806
Unexpended balance, end of year:
8700 Uninvested balance (net), end of year –692 2 –3,935
8701 Military Retirement Fund 421,327 477,254 536,150



8799 Total balance, end of year 420,635 477,256 532,215

Retiree Health Care

Federal Funds

Payment to Department of Defense Medicare-Eligible Retiree Health Care Fund

Program and Financing (in millions of dollars)


Identification code 97–0850–0–1–054 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Payment to the Uniformed Retiree Health Care Fund 6,142 4,250 4,399



0900 Total new obligations (object class 13.0) 6,142 4,250 4,399

Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation 6,142 4,250 4,399



1260 Appropriations, mandatory (total) 6,142 4,250 4,399
1930 Total budgetary resources available 6,142 4,250 4,399

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts 6,142 4,250 4,399
3020 Outlays (gross) –6,142 –4,250 –4,399

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 6,142 4,250 4,399
Outlays, gross:
4100 Outlays from new mandatory authority 6,142 4,250 4,399
4180 Budget authority, net (total) 6,142 4,250 4,399
4190 Outlays, net (total) 6,142 4,250 4,399

Summary of Budget Authority and Outlays (in millions of dollars)


2013 actual 2014 est. 2015 est.

Enacted/requested:
Budget Authority 6,142 4,250 4,399
Outlays 6,142 4,250 4,399
Legislative proposal, not subject to PAYGO:
Budget Authority –1,000
Outlays –1,000
Total:
Budget Authority 6,142 4,250 3,399
Outlays 6,142 4,250 3,399

Payment to Department of Defense Medicare-Eligible Retiree Health Care Fund

(Legislative proposal, not subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 97–0850–2–1–054 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Payment to the Uniformed Retiree Health Care Fund –704
0002 Payment to the Uniformed Retiree Health Care Fund –296



0900 Total new obligations (object class 13.0) –1,000

Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1200 Appropriation –704
1200 Appropriation –296



1260 Appropriations, mandatory (total) –1,000
1930 Total budgetary resources available –1,000

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts –1,000
3020 Outlays (gross) 1,000

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross –1,000
Outlays, gross:
4100 Outlays from new mandatory authority –1,000
4180 Budget authority, net (total) –1,000
4190 Outlays, net (total) –1,000

Department of Defense Medicare-Eligible Retiree Health Care Fund

Special and Trust Fund Receipts (in millions of dollars)


Identification code 97–5472–0–2–551 2013 actual 2014 est. 2015 est.

0100 Balance, start of year 175,315 187,582 198,384
Receipts:
0240 Non-DoD Employing Agency Contributions, DoD Medicare-Eligible Retiree Health Care Fund 231 215 206
0241 Non-DoD Employing Agency Contributions, DoD Medicare-Eligible Retiree Health Care Fund- legislative proposal not subject to PAYGO –19
0242 Non-DoD Employing Agency Contributions, DoD Medicare-Eligible Retiree Health Care Fund- legislative proposal not subject to PAYGO –2
0243 Earnings on Investments, DoD Medicare-Eligible Retiree Health Care Fund 6,123 8,164 9,668
0244 Earnings on Investments, DoD Medicare-Eligible Retiree Health Care Fund- legislative proposal not subject to PAYGO –4
0245 Federal Contributions, DoD Medicare-Eligible Retiree Health Care Fund 6,142 4,250 4,399
0246 Federal Contributions, DoD Medicare-Eligible Retiree Health Care Fund- legislative proposal not subject to PAYGO –704
0247 Federal Contributions, DoD Medicare-Eligible Retiree Health Care Fund- legislative proposal not subject to PAYGO –296
0248 Department of Defense Contributions, DoD Medicare-Eligible Retiree Health Care Fund 8,297 7,436 6,964
0249 Department of Defense Contributions, DoD Medicare-Eligible Retiree Health Care Fund- legislative proposal not subject to PAYGO –649
0250 Department of Defense Contributions, DoD Medicare-Eligible Retiree Health Care Fund- legislative proposal not subject to PAYGO –78



0299 Total receipts and collections 20,793 20,065 19,485



0400 Total: Balances and collections 196,108 207,647 217,869
Appropriations:
0500 Department of Defense Medicare-Eligible Retiree Health Care Fund –20,793 –20,064 –21,445
0501 Department of Defense Medicare-Eligible Retiree Health Care Fund 12,267 10,801 11,624
0502 Department of Defense Medicare-Eligible Retiree Health Care Fund- legislative proposal subject to PAYGO 1,377
0503 Department of Defense Medicare-Eligible Retiree Health Care Fund- legislative proposal subject to PAYGO 376
0504 Department of Defense Medicare-Eligible Retiree Health Care Fund- legislative proposal subject to PAYGO –1,377
0505 Department of Defense Medicare-Eligible Retiree Health Care Fund- legislative proposal subject to PAYGO –376



0599 Total appropriations –8,526 –9,263 –9,821



0799 Balance, end of year 187,582 198,384 208,048

Program and Financing (in millions of dollars)


Identification code 97–5472–0–2–551 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 DoD Medicare-eligible retiree health care payments 8,654 9,263 9,821



0900 Total new obligations (object class 13.0) 8,654 9,263 9,821

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 1 1
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 20,793 20,064 21,445
1234 Appropriations precluded from obligation –12,267 –10,801 –11,624



1260 Appropriations, mandatory (total) 8,526 9,263 9,821
Spending authority from offsetting collections, mandatory:
1800 Collected 129



1850 Spending auth from offsetting collections, mand (total) 129
1900 Budget authority (total) 8,655 9,263 9,821
1930 Total budgetary resources available 8,655 9,264 9,822
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 1 1 1

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 591 901 45
3010 Obligations incurred, unexpired accounts 8,654 9,263 9,821
3020 Outlays (gross) –8,344 –10,119 –9,821



3050 Unpaid obligations, end of year 901 45 45
Memorandum (non-add) entries:
3100 Obligated balance, start of year 591 901 45
3200 Obligated balance, end of year 901 45 45

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 8,655 9,263 9,821
Outlays, gross:
4100 Outlays from new mandatory authority 7,753 9,263 9,821
4101 Outlays from mandatory balances 591 856



4110 Outlays, gross (total) 8,344 10,119 9,821
Offsets against gross budget authority and outlays:
Offsetting collections (collected) from:
4120 Federal sources –129
4180 Budget authority, net (total) 8,526 9,263 9,821
4190 Outlays, net (total) 8,215 10,119 9,821

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 176,113 188,664 199,111
5001 Total investments, EOY: Federal securities: Par value 188,664 199,111 210,727

Public Law 106–398 provides for accrual funding for health care to Medicare-eligible retirees. The statute establishes an accrual health care fund which has three sources of funding. The first is contributions from employing agencies, which cover the liability for future benefits accruing to current service members. The second is an annual payment from the general fund of the Treasury on the accrued unfunded liability, and the third source is income from the investment of fund balances.

The Budget includes a proposal to implement a modest annual enrollment fee for TRICARE-for-Life coverage for retirees and their family members age 65 and older (with full grandfathering of those Medicare-eligible retirees who are already receiving TRICARE benefits at the time of enactment). Also included is a proposal for increases to pharmacy prescription co-payments for active duty families and all retirees to incentivize usage of mail order and generic drugs. In addition to discretionary savings in the Defense Health Program, the proposals reduce future accrual costs, resulting in reduced discretionary contributions to the Medicare Eligible Retiree Health Care Fund by the Services, Coast Guard, Public Health Service, National Oceanic and Atmospheric Administration and the Department of the Treasury.

Status of Funds (in millions of dollars)


Identification code 97–5472–0–2–551 2013 actual 2014 est. 2015 est.

Unexpended balance, start of year:
0100 Balance, start of year 175,906 188,484 198,430



0199 Total balance, start of year 175,906 188,484 198,430
Cash income during the year:
Current law:
Offsetting receipts (intragovernmental):
1240 Non-DoD Employing Agency Contributions, DoD Medicare-Eligible Retiree Health Care Fund 231 215 206
1243 Earnings on Investments, DoD Medicare-Eligible Retiree Health Care Fund 6,123 8,164 9,668
1245 Federal Contributions, DoD Medicare-Eligible Retiree Health Care Fund 6,142 4,250 4,399
1248 Department of Defense Contributions, DoD Medicare-Eligible Retiree Health Care Fund 8,297 7,436 6,964
Offsetting collections:
1280 Department of Defense Medicare-Eligible Retiree Health Care Fund 129
1299 Income under present law 20,922 20,065 21,237
Proposed legislation:
Offsetting receipts (intragovernmental):
2241 Non-DoD Employing Agency Contributions, DoD Medicare-Eligible Retiree Health Care Fund –19
2242 Non-DoD Employing Agency Contributions, DoD Medicare-Eligible Retiree Health Care Fund –2
2244 Earnings on Investments, DoD Medicare-Eligible Retiree Health Care Fund –4
2246 Federal Contributions, DoD Medicare-Eligible Retiree Health Care Fund –704
2247 Federal Contributions, DoD Medicare-Eligible Retiree Health Care Fund –296
2249 Department of Defense Contributions, DoD Medicare-Eligible Retiree Health Care Fund –649
2250 Department of Defense Contributions, DoD Medicare-Eligible Retiree Health Care Fund –78
2299 Income under proposed legislation –1,752



3299 Total cash income 20,922 20,065 19,485
Cash outgo during year:
Current law:
4500 Department of Defense Medicare-Eligible Retiree Health Care Fund –8,344 –10,119 –9,821
4599 Outgo under current law (-) –8,344 –10,119 –9,821



6599 Total cash outgo (-) –8,344 –10,119 –9,821
Unexpended balance, end of year:
8700 Uninvested balance (net), end of year –180 –681 –880
8701 Department of Defense Medicare-Eligible Retiree Health Care Fund 188,664 199,111 210,727
8701 Department of Defense Medicare-Eligible Retiree Health Care Fund –1,753



8799 Total balance, end of year 188,484 198,430 208,094

Department of Defense Medicare-Eligible Retiree Health Care Fund

(Legislative proposal, subject to PAYGO)

Program and Financing (in millions of dollars)


Identification code 97–5472–4–2–551 2013 actual 2014 est. 2015 est.

Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) –1,377
1201 Appropriation (special or trust fund) –376
1234 Appropriations precluded from obligation 1,377
1234 Appropriations precluded from obligation 376

Memorandum (non-add) entries:
5001 Total investments, EOY: Federal securities: Par value –1,753

Educational Benefits

Trust Funds

Education Benefits Fund

Special and Trust Fund Receipts (in millions of dollars)


Identification code 97–8098–0–7–702 2013 actual 2014 est. 2015 est.

0100 Balance, start of year 1,882 1,773 1,668
Receipts:
0240 Employing Agency Contributions, Education Benefits Fund 175 94 87
0241 Interest on Investments, Education Benefits Fund 83 83 68



0299 Total receipts and collections 258 177 155



0400 Total: Balances and collections 2,140 1,950 1,823
Appropriations:
0500 Education Benefits Fund –258 –177 –155
0501 Education Benefits Fund –149 –105 –116
0502 Education Benefits Fund 40



0599 Total appropriations –367 –282 –271



0799 Balance, end of year 1,773 1,668 1,552

Program and Financing (in millions of dollars)


Identification code 97–8098–0–7–702 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Active duty program 121 108 111
0002 Selected Reserve program 246 174 160



0900 Total new obligations (object class 13.0) 367 282 271

Budgetary Resources:
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 258 177 155
1203 Appropriation (previously unavailable) 149 105 116
1234 Appropriations precluded from obligation –40



1260 Appropriations, mandatory (total) 367 282 271
1930 Total budgetary resources available 367 282 271

Change in obligated balance:
Unpaid obligations:
3010 Obligations incurred, unexpired accounts 367 282 271
3020 Outlays (gross) –367 –282 –271

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 367 282 271
Outlays, gross:
4100 Outlays from new mandatory authority 367 282 271
4180 Budget authority, net (total) 367 282 271
4190 Outlays, net (total) 367 282 271

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 1,891 1,779 1,673
5001 Total investments, EOY: Federal securities: Par value 1,779 1,673 1,556

The 1985 Department of Defense Authorization Act, Public Law 98–525, as amended by Public Laws 100–48 and 108–375, and the Post 9/11 Veterans Educational Assistance Improvements Act of 2010, Public Law 111–377, provide for the accrual funding of certain education benefits for active duty military personnel under the authority of Chapters 30 and 33, Title 38 U.S.C., and to selected Reserve personnel under the authority of Chapters 1606 and 1607, Title 10 U.S.C. The fund is financed through actuarially determined Government contributions from the Department of Defense military personnel appropriations and interest on investments. Funds are transferred to the Department of Veterans Affairs to make benefit payments to eligible personnel. The status of the fund is as follows:

Status of Funds (in millions of dollars)


Identification code 97–8098–0–7–702 2013 actual 2014 est. 2015 est.

Unexpended balance, start of year:
0100 Balance, start of year 1,884 1,773 1,668
Adjustments:
0191 Rounding adjustment –2



0199 Total balance, start of year 1,882 1,773 1,668
Cash income during the year:
Current law:
Offsetting receipts (intragovernmental):
1240 Employing Agency Contributions, Education Benefits Fund 175 94 87
1241 Interest on Investments, Education Benefits Fund 83 83 68
1299 Income under present law 258 177 155



3299 Total cash income 258 177 155
Cash outgo during year:
Current law:
4500 Education Benefits Fund –367 –282 –271
4599 Outgo under current law (-) –367 –282 –271



6599 Total cash outgo (-) –367 –282 –271
Unexpended balance, end of year:
8700 Uninvested balance (net), end of year –6 –5 –4
8701 Education Benefits Fund 1,779 1,673 1,556



8799 Total balance, end of year 1,773 1,668 1,552

American Battle Monuments Commission

Federal Funds

Salaries and Expenses

For necessary expenses, not otherwise provided for, of the American Battle Monuments Commission, including the acquisition of land or interest in land in foreign countries; purchases and repair of uniforms for caretakers of national cemeteries and monuments outside of the United States and its territories and possessions; rent of office and garage space in foreign countries; purchase (one-for-one replacement basis only) and hire of passenger motor vehicles; not to exceed $7,500 for official reception and representation expenses; and insurance of official motor vehicles in foreign countries, when required by law of such countries, [$63,200,000] $70,100,000, to remain available until expended. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 74–0100–0–1–705 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Administration and U.S. memorials 15 15 14
0002 Overseas memorials and cemeteries 56 62 58



0900 Total new obligations 71 77 72

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 27 34 44
1011 Unobligated balance transfer from other accts [74–0101] 10 10
1021 Recoveries of prior year unpaid obligations 5



1050 Unobligated balance (total) 32 44 54
Budget authority:
Appropriations, discretionary:
1100 Appropriation 63 63 70
1121 Appropriations transferred from other accts [74–0101] 16 14 2
1130 Appropriations permanently reduced –6



1160 Appropriation, discretionary (total) 73 77 72
1930 Total budgetary resources available 105 121 126
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 34 44 54

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 36 32 50
3010 Obligations incurred, unexpired accounts 71 77 72
3020 Outlays (gross) –70 –59 –64
3040 Recoveries of prior year unpaid obligations, unexpired –5



3050 Unpaid obligations, end of year 32 50 58
Memorandum (non-add) entries:
3100 Obligated balance, start of year 36 32 50
3200 Obligated balance, end of year 32 50 58

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 73 77 72
Outlays, gross:
4010 Outlays from new discretionary authority 45 46 43
4011 Outlays from discretionary balances 25 13 21



4020 Outlays, gross (total) 70 59 64
4180 Budget authority, net (total) 73 77 72
4190 Outlays, net (total) 70 59 64

The American Battle Monuments Commission is responsible for: the maintenance and construction of U.S. monuments and memorials commemorating the achievements in battle of our Armed Forces since 1917; controlling erection of monuments and markers by U.S. citizens and organizations in foreign countries; and the design, construction, and maintenance of permanent military cemetery memorials in foreign countries. The Commission requests 400 full-time equivalent (FTE) civilian employees to manage and support the annual investment in maintenance, infrastructure, and interpretive projects.

In 2015, ABMC proposes to use an estimated exchange rate in the Salaries and Expenses account that matches the twenty month average actual exchange rate in order to address concerns expressed by the Government Accountability Office. This proposal will increase the Salaries and Expenses appropriation and reduce the Foreign Currency Fluctuations Account. The net change in budget authority for ABMC is zero ($0).

Object Classification (in millions of dollars)


Identification code 74–0100–0–1–705 2013 actual 2014 est. 2015 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 20 22 22
11.3 Other than full-time permanent 1 1 1



11.9 Total personnel compensation 21 23 23
12.1 Civilian personnel benefits 10 12 12
13.0 Benefits for former personnel 1
21.0 Travel and transportation of persons 1 1 1
22.0 Transportation of things 1
23.1 Rental payments to GSA 1 1 1
23.3 Communications, utilities, and miscellaneous charges 2 3 3
25.1 Advisory and assistance services 3 4 2
25.2 Other services from non-Federal sources 2 1 1
25.3 Other goods and services from Federal sources 5 5 3
25.4 Operation and maintenance of facilities 9 10 9
25.7 Operation and maintenance of equipment 1 1 1
26.0 Supplies and materials 3 4 3
31.0 Equipment 1 3 1
32.0 Land and structures 10 9 12



99.9 Total new obligations 71 77 72

Employment Summary


Identification code 74–0100–0–1–705 2013 actual 2014 est. 2015 est.

1001 Direct civilian full-time equivalent employment 390 400 400

Foreign Currency Fluctuations Account

For necessary expenses, not otherwise provided for, of the American Battle Monuments Commission, such sums as may be necessary, to remain available until expended, for purposes authorized by section 2109 of title 36, United States Code. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 74–0101–0–1–705 2013 actual 2014 est. 2015 est.

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 20 20 10
1010 Unobligated balance transfer to other accts [74–0100] –10 –10



1050 Unobligated balance (total) 20 10
Budget authority:
Appropriations, discretionary:
1100 Appropriation 16 14 2
1120 Appropriations transferred to other accts [74–0100] –16 –14 –2
1930 Total budgetary resources available 20 10
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 20 10

The agency has a currency fluctuation account that insulates its appropriation's buying power from changes in exchange rates. Under "such sums as may be necessary" language, the Commission estimates $1.9 million will be required in 2014 to address exchange rate imbalances. The Commission will continue to estimate and report its Foreign Currency Fluctuations Account requirements.

In 2015, ABMC proposes to use an estimated exchange rate in the Salaries and Expenses account that matches the twenty month average actual exchange rate in order to address concerns expressed by the Government Accountability Office. This proposal will increase the Salaries and Expenses appropriation and reduce the Foreign Currency Fluctuations Account. The net change in budget authority for ABMC is zero ($0).

Trust Funds

Contributions

Special and Trust Fund Receipts (in millions of dollars)


Identification code 74–8569–0–7–705 2013 actual 2014 est. 2015 est.

0100 Balance, start of year 1
Receipts:
0220 Contributions, American Battle Monuments Commission 1 1
0240 Earnings on Investments, American Battle Monuments Commission 1 1



0299 Total receipts and collections 2 2



0400 Total: Balances and collections 2 3
Appropriations:
0500 Contributions –1 –1



0799 Balance, end of year 1 2

Program and Financing (in millions of dollars)


Identification code 74–8569–0–7–705 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0004 World War II Memorial 2 2 2



0900 Total new obligations (object class 25.4) 2 2 2

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 8 6 5
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 1 1



1260 Appropriations, mandatory (total) 1 1
1930 Total budgetary resources available 8 7 6
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 6 5 4

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 3 1 3
3010 Obligations incurred, unexpired accounts 2 2 2
3020 Outlays (gross) –4



3050 Unpaid obligations, end of year 1 3 5
Memorandum (non-add) entries:
3100 Obligated balance, start of year 3 1 3
3200 Obligated balance, end of year 1 3 5

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 1 1
Outlays, gross:
4101 Outlays from mandatory balances 4
4180 Budget authority, net (total) 1 1
4190 Outlays, net (total) 4

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 4 1
5001 Total investments, EOY: Federal securities: Par value 1 1

Purchase of flowers._Private citizens contribute funds for the purchase of flowers to decorate graves and tablets of the missing at the cemeteries and memorials administered by the Commission.

Repair of non-Federal war memorials._When requested to do so and upon receipt of the necessary funds, the Commission arranges for and oversees the repair of war memorials to U.S. Forces erected in foreign countries by American citizens, States, municipalities, or associations.

Armed Forces Retirement Home

Trust Funds

Armed Forces Retirement Home

trust fund

For expenses necessary for the Armed Forces Retirement Home to operate and maintain the Armed Forces Retirement Home—Washington, District of Columbia, and the Armed Forces Retirement Home—Gulfport, Mississippi, to be paid from funds available in the Armed Forces Retirement Home Trust Fund, [$67,800,000] $63,400,000, of which $1,000,000 shall remain available until expended for construction and renovation of the physical plants at the Armed Forces Retirement Home—Washington, District of Columbia, and the Armed Forces Retirement Home—Gulfport, Mississippi. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)

Special and Trust Fund Receipts (in millions of dollars)


Identification code 84–8522–0–7–602 2013 actual 2014 est. 2015 est.

0100 Balance, start of year 29 35 24
Receipts:
0200 Deductions, Armed Forces Retirement Home 7 7 7
0201 Fines and Forfeitures, Armed Forces Retirement Home 30 33 35
0220 Other Receipts, Armed Forces Retirement Home 13 14 14
0221 Gifts, Armed Forces Retirement Home 1
0240 Interest from Investments, Armed Forces Retirement Home 2 2 2



0299 Total receipts and collections 52 57 58



0400 Total: Balances and collections 81 92 82
Appropriations:
0500 Armed Forces Retirement Home –48 –68 –63
0501 Armed Forces Retirement Home 2



0599 Total appropriations –46 –68 –63



0799 Balance, end of year 35 24 19

Program and Financing (in millions of dollars)


Identification code 84–8522–0–7–602 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Operations and maintenance 62 67 62
0002 Construction 5 1 1



0900 Total new obligations 67 68 63

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 34 17 18
1021 Recoveries of prior year unpaid obligations 4 1 1



1050 Unobligated balance (total) 38 18 19
Budget authority:
Appropriations, discretionary:
1101 Appropriation (special or trust fund) 48 68 63
1132 Appropriations temporarily reduced –2



1160 Appropriation, discretionary (total) 46 68 63
1930 Total budgetary resources available 84 86 82
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 17 18 19

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 67 17 9
3010 Obligations incurred, unexpired accounts 67 68 63
3020 Outlays (gross) –113 –75 –64
3040 Recoveries of prior year unpaid obligations, unexpired –4 –1 –1



3050 Unpaid obligations, end of year 17 9 7
Memorandum (non-add) entries:
3100 Obligated balance, start of year 67 17 9
3200 Obligated balance, end of year 17 9 7

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 46 68 63
Outlays, gross:
4010 Outlays from new discretionary authority 36 54 50
4011 Outlays from discretionary balances 77 21 14



4020 Outlays, gross (total) 113 75 64
4180 Budget authority, net (total) 46 68 63
4190 Outlays, net (total) 113 75 64

Memorandum (non-add) entries:
5000 Total investments, SOY: Federal securities: Par value 112 65 43
5001 Total investments, EOY: Federal securities: Par value 65 43 42

Public Law 101–510 created an Armed Forces Retirement Home (AFRH) Trust Fund to finance the AFRH-Gulfport and the AFRH-Washington Homes. The Homes are financed by appropriations drawn from the Trust Fund. AFRH provides residences and related services for certain retired and former members of the Armed Forces and the Coast Guard. The members receiving domiciliary and hospital care are:


2013 actual 2014 est. 2015 est.

Domiciliary care 829 889 909
Hospital care 154 155 157



Totals 983 1,044 1,066

AFRH completed the final major capital improvement project—the construction of the new Scott Building, and extensive repairs to historical buildings damaged by the Washington, DC earthquake. The opening of the Scott dormitory eliminated the need to operate the Power Plant which supplied heat to the old Scott Building and LaGarde Building. In 2014, AFRH closed the outdated Power Plant and plans to begin the process of leasing underutilized buildings to provide additional revenue. In 2015, AFRH will continue to align costs to realize efficiencies while maintaining acceptable services to our residents.

Object Classification (in millions of dollars)


Identification code 84–8522–0–7–602 2013 actual 2014 est. 2015 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 15 21 21
11.5 Other personnel compensation 2



11.9 Total personnel compensation 17 21 21
12.1 Civilian personnel benefits 6 7 8
13.0 Benefits for former personnel 1 1
23.3 Communications, utilities, and miscellaneous charges 5 4 4
25.1 Advisory and assistance services 3 4 2
25.2 Other services from non-Federal sources 3 3 3
25.3 Other goods and services from Federal sources 4 4 4
25.4 Operation and maintenance of facilities 6 5 4
25.6 Medical care 4 4 3
25.7 Operation and maintenance of equipment 3 2 2
25.8 Subsistence and support of persons 6 7 6
26.0 Supplies and materials 5 5 4
32.0 Land and structures 5 1 1



99.9 Total new obligations 67 68 63

Employment Summary


Identification code 84–8522–0–7–602 2013 actual 2014 est. 2015 est.

1001 Direct civilian full-time equivalent employment 274 336 336

Cemeterial Expenses

Federal Funds

Cemeterial Expenses, Army

salaries and expenses

For necessary expenses for maintenance, operation, and improvement of Arlington National Cemetery and Soldiers' and Airmen's Home National Cemetery, including the purchase or lease of passenger motor vehicles for replacement on a one-for-one basis only, and not to exceed $1,000 for official reception and representation expenses, [$65,800,000] $45,800,000, of which not to exceed [$7,000,000] $3,000,000, shall remain available until September 30, [2015] 2016. In addition, such sums as may be necessary for parking maintenance, repairs and replacement, to be derived from the "Lease of Department of Defense Real Property for Defense Agencies'' account. Funds appropriated under this Act may be provided to Arlington County, Virginia, for the relocation of the federally owned water main at Arlington National Cemetery, making additional land available for ground burials. (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 21–1805–0–1–705 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0008 Army National Cemeteries 62 74 46

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 10 16 8
1021 Recoveries of prior year unpaid obligations 7



1050 Unobligated balance (total) 17 16 8
Budget authority:
Appropriations, discretionary:
1100 Appropriation 66 66 46
1130 Appropriations permanently reduced –4



1160 Appropriation, discretionary (total) 62 66 46
1930 Total budgetary resources available 79 82 54
Memorandum (non-add) entries:
1940 Unobligated balance expiring –1
1941 Unexpired unobligated balance, end of year 16 8 8

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 43 41 53
3010 Obligations incurred, unexpired accounts 62 74 46
3020 Outlays (gross) –57 –62 –53
3040 Recoveries of prior year unpaid obligations, unexpired –7



3050 Unpaid obligations, end of year 41 53 46
Memorandum (non-add) entries:
3100 Obligated balance, start of year 43 41 53
3200 Obligated balance, end of year 41 53 46

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 62 66 46
Outlays, gross:
4010 Outlays from new discretionary authority 6 33 23
4011 Outlays from discretionary balances 51 29 30



4020 Outlays, gross (total) 57 62 53
4180 Budget authority, net (total) 62 66 46
4190 Outlays, net (total) 57 62 53

Operation and maintenance._Funding supports day-to-day operations of Arlington National Cemetery, including planning and execution for more than 7,000 interments and inurnments annually, as well as routine repairs made to facilities, contracted services, and horticultural work at Arlington National Cemetery and the Soldiers' and Airmen's Home National Cemetery.
In addition to incurring $45.8 million in obligations in this Cemeterial Expenses, Army account, the Army will also support Arlington National Cemetery by providing an additional $25 million in its operation and maintenance account in 2015. These funds are to assist in the repair and restoration of the aging infrastructure at Arlington National Cemetery.

Construction._A ten-year capital investment plan has been developed to manage all construction, major rehabilitation, major maintenance, automation and study efforts. Funding supports long-term planning and capital investments made in construction of facilities, land improvements, and other major infrastructure sustainment, restoration, and maintenance.
The work contemplated includes converting the Millennium land to burial sites and planning and design for future expansion efforts. The Army is addressing the Navy Annex project and plans to request those resources in future budget submissions.

Administration._Arlington National Cemetery discontinued use of this subdivision in 2012.

Object Classification (in millions of dollars)


Identification code 21–1805–0–1–705 2013 actual 2014 est. 2015 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 10 13 11
11.3 Other than full-time permanent 5



11.9 Total personnel compensation 10 13 16
12.1 Civilian personnel benefits 3 4
23.3 Communications, utilities, and miscellaneous charges 1 1 1
25.2 Other services from non-Federal sources 17 22 23
25.4 Operation and maintenance of facilities 6 30 2
26.0 Supplies and materials 3 1 1
31.0 Equipment 1
32.0 Land and structures 21 3 3



99.9 Total new obligations 62 74 46

Employment Summary


Identification code 21–1805–0–1–705 2013 actual 2014 est. 2015 est.

1001 Direct civilian full-time equivalent employment 152 201 201

Construction

Program and Financing (in millions of dollars)


Identification code 21–1809–0–1–705 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Major Construction 82 9 9



0900 Total new obligations (object class 32.0) 82 9 9

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 18 9
Budget authority:
Appropriations, discretionary:
1100 Appropriation 103
1130 Appropriations permanently reduced –3



1160 Appropriation, discretionary (total) 100
1930 Total budgetary resources available 100 18 9
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 18 9

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 82 46
3010 Obligations incurred, unexpired accounts 82 9 9
3020 Outlays (gross) –45 –33



3050 Unpaid obligations, end of year 82 46 22
Memorandum (non-add) entries:
3100 Obligated balance, start of year 82 46
3200 Obligated balance, end of year 82 46 22

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 100
Outlays, gross:
4011 Outlays from discretionary balances 45 33
4180 Budget authority, net (total) 100
4190 Outlays, net (total) 45 33

Forest and Wildlife Conservation, Military Reservations

Federal Funds

Wildlife Conservation

Special and Trust Fund Receipts (in millions of dollars)


Identification code 97–5095–0–2–303 2013 actual 2014 est. 2015 est.

0100 Balance, start of year
Receipts:
0220 Sales of Hunting and Fishing Permits, Military Reservations 3 3 3



0400 Total: Balances and collections 3 3 3
Appropriations:
0500 Wildlife Conservation –3 –3 –3



0799 Balance, end of year

Program and Financing (in millions of dollars)


Identification code 97–5095–0–2–303 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Conservation of game 39 3 3



0900 Total new obligations (object class 26.0) 39 3 3

Budgetary Resources:
Unobligated balance:
1000 Unobligated balance brought forward, Oct 1 8 9 9
1021 Recoveries of prior year unpaid obligations 37



1050 Unobligated balance (total) 45 9 9
Budget authority:
Appropriations, mandatory:
1201 Appropriation (special or trust fund) 3 3 3



1260 Appropriations, mandatory (total) 3 3 3
1900 Budget authority (total) 3 3 3
1930 Total budgetary resources available 48 12 12
Memorandum (non-add) entries:
1941 Unexpired unobligated balance, end of year 9 9 9

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 5 6
3010 Obligations incurred, unexpired accounts 39 3 3
3020 Outlays (gross) –1 –9 –3
3040 Recoveries of prior year unpaid obligations, unexpired –37



3050 Unpaid obligations, end of year 6
Memorandum (non-add) entries:
3100 Obligated balance, start of year 5 6
3200 Obligated balance, end of year 6

Budget authority and outlays, net:
Mandatory:
4090 Budget authority, gross 3 3 3
Outlays, gross:
4100 Outlays from new mandatory authority 3 3
4101 Outlays from mandatory balances 1 6



4110 Outlays, gross (total) 1 9 3
4180 Budget authority, net (total) 3 3 3
4190 Outlays, net (total) 1 9 3

These appropriations provide for development and conservation of fish and wildlife and recreational facilities on military installations. Proceeds from the sale of fishing and hunting permits are used for these programs at Army, Navy, Marine Corps, and Air Force installations charging such user fees. These programs are carried out through cooperative plans agreed upon by the local representatives of the Secretary of Defense, the Secretary of the Interior, and the appropriate agency of the State in which the installation is located.

Selective Service System

Federal Funds

Salaries and Expenses

For necessary expenses of the Selective Service System, including expenses of attendance at meetings and of training for uniformed personnel assigned to the Selective Service System, as authorized by 5 U.S.C. 4101–4118 for civilian employees; hire of passenger motor vehicles; services as authorized by 5 U.S.C. 3109; and not to exceed $750 for official reception and representation expenses; $22,900,000: Provided, That during the current fiscal year, the President may exempt this appropriation from the provisions of 31 U.S.C. 1341, whenever the President deems such action to be necessary in the interest of national defense: Provided further, That none of the funds appropriated by this Act may be expended for or in connection with the induction of any person into the Armed Forces of the United States. (Financial Services and General Government Appropriations Act, 2014.)

Program and Financing (in millions of dollars)


Identification code 90–0400–0–1–054 2013 actual 2014 est. 2015 est.

Obligations by program activity:
0001 Selective Service System 22 23 23

Budgetary Resources:
Budget authority:
Appropriations, discretionary:
1100 Appropriation 24 23 23
1130 Appropriations permanently reduced –2



1160 Appropriation, discretionary (total) 22 23 23
1930 Total budgetary resources available 22 23 23

Change in obligated balance:
Unpaid obligations:
3000 Unpaid obligations, brought forward, Oct 1 4 4 5
3010 Obligations incurred, unexpired accounts 22 23 23
3020 Outlays (gross) –21 –22 –22
3041 Recoveries of prior year unpaid obligations, expired –1



3050 Unpaid obligations, end of year 4 5 6
Memorandum (non-add) entries:
3100 Obligated balance, start of year 4 4 5
3200 Obligated balance, end of year 4 5 6

Budget authority and outlays, net:
Discretionary:
4000 Budget authority, gross 22 23 23
Outlays, gross:
4010 Outlays from new discretionary authority 18 18 18
4011 Outlays from discretionary balances 3 4 4



4020 Outlays, gross (total) 21 22 22
4180 Budget authority, net (total) 22 23 23
4190 Outlays, net (total) 21 22 22

The Selective Service System (SSS) continues to register men as they reach age 18, as required by law, and maintain an active database of registrant records. Should the Nation return to conscription for a national emergency, the agency would have the first draftees at military processing centers according to the mobilization plan. The agency also manages a program for the Nation's conscientious objectors in cooperation with the Department of Defense. All Reserve Force Officers participating in the Selective Service System program will remain at 175 in 2014 and 2015 to reflect requirements.

The SSS will continue to strengthen its partnership with the Armed Services. The Agency will continue its national initiative to offer every young man that receives a registration acknowledgment, almost two million annually, the opportunity to volunteer for the military services.

SSS will maintain a modernized information technology system to improve business processes, while helping to sustain an all volunteer military by aiding recruiting with its agency mailings. Relevant technology will ensure faster, more accurate registration processing, as well as more secure storage of personally identifiable information. It will also foster better customer service via the Internet.

Object Classification (in millions of dollars)


Identification code 90–0400–0–1–054 2013 actual 2014 est. 2015 est.

Direct obligations:
Personnel compensation:
11.1 Full-time permanent 11 11 11
11.8 Special personal services payments 1 2 2



11.9 Total personnel compensation 12 13 13
12.1 Civilian personnel benefits 3 3 3
23.1 Rental payments to GSA 1 1 1
23.3 Communications, utilities, and miscellaneous charges 2 2 2
24.0 Printing and reproduction 1
25.2 Other services from non-Federal sources 3 4 4



99.9 Total new obligations 22 23 23

Employment Summary


Identification code 90–0400–0–1–054 2013 actual 2014 est. 2015 est.

1001 Direct civilian full-time equivalent employment 121 124 124

General and Administrative Provisions

ADMINISTRATIVE PROVISIONS

[SEC. 301. Funds appropriated in this Act under the heading "Department of Defense—Civil, Cemeterial Expenses, Army'', may be provided to Arlington County, Virginia, for the relocation of the federally owned water main at Arlington National Cemetery, making additional land available for ground burials.] (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014.)