Functional Classification

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The budget is organized into functions and subfunctions according to the major purpose the spending serves— such as agriculture or national defense. There are 19 major functions, most of which are divided into subfunctions. For example, the Agriculture function comprises the subfunctions Farm Income Stabilization and Agricultural Research and Services. There are then program accounts under each of these subfunctions. For example, the subfunction Farm Income Stabilization has several program accounts, including Agricultural Credit Loan Program and Commodity Credit Corporation Fund.

050 NATIONAL DEFENSE
051 Department of Defense-Military
053 Atomic energy defense activities
054 Defense-related activities

150 INTERNATIONAL AFFAIRS
151 International development and humanitarian assistance
152 International security assistance
153 Conduct of foreign affairs
154 Foreign information and exchange activities
155 International financial programs

250 GENERAL SCIENCE, SPACE, AND
TECHNOLOGY

251 General science and basic research
252 Space flight, research, and supporting activities

270 ENERGY
271 Energy supply
272 Energy conservation
274 Emergency energy preparedness
276 Energy information, policy, and regulation

300 NATURAL RESOURCES AND ENVIRONMENT
301 Water resources
302 Conservation and land management
303 Recreational resources
304 Pollution control and abatement
306 Other natural resources

350 AGRICULTURE
351 Farm income stabilization
352 Agricultural research and services

370 COMMERCE AND HOUSING CREDIT
371 Mortgage credit
372 Postal Service
373 Deposit insurance
376 Other advancement of commerce

400 TRANSPORTATION
401 Ground transportation
402 Air transportation
403 Water transportation
407 Other transportation

450 COMMUNITY AND REGIONAL DEVELOPMENT
451 Community development
452 Area and regional development
453 Disaster relief and insurance

500 EDUCATION, TRAINING, EMPLOYMENT, AND SOCIAL SERVICES
501 Elementary, secondary, and vocational education
502 Higher education
503 Research and general education aids
504 Training and employment
505 Other labor services
506 Social services

550 HEALTH
551 Health care services
552 Health research and training
554 Consumer and occupational health and safety

570 MEDICARE
571 Medicare

600 INCOME SECURITY
601 General retirement and disability insurance (excluding social security)
602 Federal employee retirement and disability
603 Unemployment compensation
604 Housing assistance
605 Food and nutrition assistance
609 Other income security

650 SOCIAL SECURITY
651 Social security

700 VETERANS BENEFITS AND SERVICES
701 Income security for veterans
702 Veterans education, training, and rehabilitation
703 Hospital and medical care for veterans
704 Veterans housing
705 Other veterans benefits and services

750 ADMINISTRATION OF JUSTICE
751 Federal law enforcement activities
752 Federal litigative and judicial activities
753 Federal correctional activities
754 Criminal justice assistance

800 GENERAL GOVERNMENT
801 Legislative functions
802 Executive direction and management
803 Central fiscal operations
804 General property and records management
805 Central personnel management
806 General purpose fiscal assistance
808 Other general government
809 Deductions for offsetting receipts

900 NET INTEREST
901 Interest on Treasury debt securities (gross)
902 Interest received by on-budget trust funds
903 Interest received by off-budget
trust funds
908 Other interest
909 Other investment income

920 ALLOWANCES
921–929 Allowances [Assigned by OMB]

950 UNDISTRIBUTED OFFSETTING RECEIPTS
951 Employer share, employee retirement (on-budget)
952 Employer share, employee retirement (off-budget)
953 Rents and royalties on the Outer Continental Shelf
954 Sale of major assets
959 Other undistributed offsetting receipts

MULTIPLE FUNCTIONS
999 Multifunction account [used for accounts that involve two or more major functions]

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