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1990 Sequester 1993 administrative expense 20 series obligations account structure Accounting Office Washington across-the-board reduction administrative expense base administrative expense reductions administrative productivity agency managers agency obligations agency's administrative expense appendix appropriate budget examiners budgetary and management budgetary impact calculated administrative expense Calculations for Major category for administrative class 20 series Congress deficit reduction definition of administrative Department or agency departments and agencies discretionary spending Dollars in thousands equally affected estimated administrative expense executive agencies Executive Order 12837 federal agencies fiscal year 1994 full-time equivalent major departments Management and Budget management implications nondefense object class 20 object class series Office of Management Office of Personnel percent in fiscal performance data Productivity Improvement Program-related obligations reduce administrative expenses reductions for fiscal reductions in administrative reengineering reimbursements and revolving required administrative required by Executive required that agencies reviewed revolving funds Rscal separate category services and supplies specific spending cut