One thing I can suggest to OMB.  If you are going to clarify things in the Budget of the United States, even if you omit in some tables Undistributed Offsetting receipts, which are revenues generated that offset expenses--here and there, you should at the same time product a table that adjusts for working/available funds for Federal functions and Cabinet agencies: what BOTH agencies and functions actually have to work with.  Otherwise, the American people can't make heads or tails out of finance to any worthy degree.  I guess this is about 3 trillion 2000-14.  Government knows where such funds went, so it's sloppy just to throw it at the bottom of an OMB table (alone) and let guesswork prevail.  AGAIN: You shouldn't have to be a plugged in government accountant to know how much spending is available to this or that Cabinet Department/agency/or function.  The actual spending table in OMB's appendix is over 5,000 pages in line items "going down." Clarify things should be at the top of the priority, that is, if as Jefferson said, it takes a knowledgeable and virtuous citizenry.  Who can know this stuff unless simplification is accomplished--except a rare government employed complete wonk with his lips shut drinking out of his don't make waves cup.  I'd put a little simplification by way of common sense transparency into published budget figures.  If you examine the graphic given on the cover, you'll see Undistributed Offsetting Receipts at the Bottom.  What is offset, so you know its working capital--and thus what expenses are deferred?