Cord Byrd: “I am concerned about the use of the so- called function 920 account to offset amendments to the budget resolution. The…”

“I am concerned about the use of the so- called function 920 account to offset amendments to the budget resolution. The budget resolution sets the aggregate level of discretionary spending for the coming fiscal year. Within that maximum level of discretionary spending, the budget resolution displays certain nonbinding levels of discretionary spending that are divided between 20 major functions, including function 050 for defense, function 150 for international affairs, function 400 for transportation, function 550 for health, and so on. Function 920 is a kind of catch-all account, which displays the budget effects from initiatives that cannot be easily categorized into the other budget functions, such as an across- the-board spending cut. When a Senator offers an amendment to increase spending in one discretionary account, such as function 400 for transportation or function 550 for health, and then directs the Appropriations Committee to find unspecified savings in the function 920 account, it creates an expectation for increased resources when none are produced. Such amendments do not increase the maximum level of discretionary spending allowed by the budget resolution falsely raise expectations that more money is available for certain spending programs. In reality, this is a shell game amounting to shifting funds around without any actual consequence. Function 920 has a legitimate accounting purpose.…”