text: judñeting ín carrging out its practica1 test of the proposed matrix for reporting >n military expenditures. As the United States Government has already observed A/32/194, 14 September 1377) and as explained further below, United States da!a ;hat can be inserted directly to complete the proposed matrix in its entirety 1s Lot readily available at present. The instructions cal1 for actual outlays. In United States practice, for'mal lccounting of actual outlays follows the appropriation categories used by the / 9.. -62- (!ongress of the United States ín grantíng budget authority to JJníted States Government agencies t;ivinr; them the ríght to enter ínto oblí~ations resulting in ; outlays (payments by the Uníted States Treasury). For military expenditures, these approprintion categories indicate the general I function of the outlays (that is, military personnel, operations and maintenance, procurement, research and develoPment 9 etc.) and the military service or agency ( to which they are assigned." Outlays, which are not the main fínancial measure used in United States budgetary planning and accounting, are readily available only ín this format. They are shown as such in table 1 above, ín which column headings reflect 1Jnited States Armed Forces service branches, and other defence agencies, and defence-lride expendítures. The appropríation titles have been arranged to conform as far as possible to the vertical tab of the Uníted l‘ations \ format. In doing so, the personnel compensation component has been removed from each appropriation account and consolidated ín accordance with the standard matrix. Resides "outlays'l, 1Jníted States defence budget accounting is also done ín terms of "budget authoritg" (RA) and íts variar-k, "total obligational authority" (TOA). In FY 1978, the three measures fox major Department of Defense appropriation categories differed as follows (ín millíons): Appropriatíon Account Military personnel Retired pay Operations and maíntenance Procurerient Flílitary construction RDT and C . . l Total DOD (military) Outlays 
analysis: The text appears to be discussing the budgetary planning and accounting practices of the United States government, specifically in the context of military expenditures. The language used is technical and focused on the allocation of funds, which suggests that the topic is related to the management of resources. The text does not mention any specific projects or initiatives, but rather provides an overview of the accounting procedures used by the US government.