Number: 98-280
Title: Functional Categories of the Federal Budget
Authors: William Heniff, Jr. Government and Finance Division 
Abstract: The President's budget and the congressional budget resolution classify federal budgetary activities into functional and subfunctional categories that represent the major purposes of federal government. Each budgetary activity of the federal government, including budget authority, outlays, tax expenditures, and credit authority, is classified into a subfunction based on the primary purpose it serves without regard to the agency or other unit responsible for it. The functional categories provide a broad statement of budget priorities and facilitate the analysis of trends in related programs regardless of the type of financial transaction or agency organization.
Pages: 3
Date: August 19, 2008