Need for a Government-Wide Budget Classification Structure for Federal Research and Development Information, Appendix IV

A classification structure has been developed by GAO for the purpose of providing Congress with a method of viewing Federal research and development. The underlying concept is that Federal research and development can be associated with objectives that are defined in terms of solving national problems or accomplishing national goals.

Reporting requirements include: each category in the structure is to be taken as exclusive of any other category; all organizational subdivisions that submit and testify regarding appropriations requests to Congress should submit the required information; obligations in hundreds of thousands of dollars are to be provided for the prior fiscal year, the current fiscal year, and the budget fiscal year; a consolidated presentation will be prepared for the respective research and development activities; and the relationship with the Office of Management and Budget reporting will be explained. Twelve subject areas are defined: education and training; energy development and conservation; environmental quality improvement; food, fiber, and other agricultural products; health; housing and community development; law enforcement and justice; mental health and substance abuse; military; natural resources; science and technology; space flight systems technology; transportation; and other, a catch all for community services, foreign policy, income assistance programs, manpower resources programs, assessment of regulatory activities, and occupational and consumer product safety programs.