Budget Function Classification

Provides information on budget function classifications, which have long been used as supplementary presentations within budget and financial summaries of the federal government. Specifically, it discusses the origins and evolution of the current structure and recent spending trends by function. It also describes possible challenges in using these classifications as a framework for other governmentwide applications, such as the Fed. Government Performance Plan, required by the Government Performance and Results Act, and the Statement of Net Cost in the Consolidated Financial Statements of the Fed. Government.