Data Appendix to Kids’ Share 2008

Source: Gillian Reynolds, Elizabeth Bell, Rebecca L. Clark, Rosalind E. Berkowitz, Christopher Spiro, Urban Institute, July 2, 2008

From the abstract:
Kids’ Share 2008: How Children Fare in the Federal Budget” tracks trends in federal spending on children from 1960 through 2018. The primary data source used is the Budget of the United States Government, Fiscal Year 2009 and past years dating back to 1960. For most of the 100 or so major children’s programs examined, expenditure data are taken from the budget for the second fiscal year after the desired year to get an “actual” expenditure amount rather than an estimate-e.g., using the FY2009 budget to get the actual expenditure for 2007-because the budget for a given year includes estimates for that year and the previous year and actual data for earlier years. We draw heavily from the Appendix to the Federal Budget, one of the annual budget volumes, for expenditure data for individual programs. In most cases, the budget provides outlays for individual programs. In cases where a single outlay figure is given for a group of programs of interest, we assumed that the relationship between outlays (the amount spent) and obligations (the amount appropriated) is the same for all programs within a group: the obligation figure for the individual program was multiplied by the total outlay figure for the group and then divided by the total obligation figure. We also had to look elsewhere when a program was not broken out as a line-item that year but was lumped in with other programs.

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