    [Appendix]
    [Detailed Budget Estimates by Agency]
    [Department of the Treasury]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    [[Page 785]]

                           DEPARTMENT OF THE TREASURY

                              DEPARTMENTAL OFFICES

                                  Federal Funds

    General and special funds:

                              Salaries and Expenses

        For necessary expenses of the Departmental Offices including
    operation and maintenance of the Treasury Building and Annex; hire of
    passenger motor vehicles; maintenance, repairs, and improvements of, and
    purchase of commercial insurance policies for, real properties leased or
    owned overseas, when necessary for the performance of official business;
    not to exceed $2,900,000 for official travel expenses; not to exceed
    [$2,950,000] $2,639,000 to remain available until expended for
    information technology modernization requirements; not to exceed
    $150,000 for official reception and representation expenses; not to
    exceed $258,000 for unforeseen emergencies of a confidential nature, to
    be allocated and expended under the direction of the Secretary of the
    Treasury and to be accounted for solely on his certificate;
    [$105,929,000, of which up to $500,000 shall be available to reimburse
    the District of Columbia Metropolitan Police Department for personnel
    costs incurred by the Metropolitan Police Department between May 19,
    1995 and September 30, 1995 as a result of the closing to vehicular
    traffic of Pennsylvania Avenue Northwest and other streets in the
    vicinity of the White House: Provided, That section 640 of title VI of
    the Treasury, Postal Service and General Government Appropriations Act,
    1995 (Public Law 103-329, 108 Stat. 2432), is amended by adding at the
    end thereof the following new sentence: ``This section shall not apply
    to any claim where the employee has received any compensation for
    overtime hours worked during the period covered by the claim under any
    other provision of law, including, but not limited to, 5 U.S.C. 5545(c),
    or to any claim for compensation for time spent commuting between the
    employee's residence and duty station.''] $120,577,000. (Treasury
    Department Appropriations Act, 1996.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Secretarial policy and program
              development...................          39          39          48
    00.02   International affairs...........          21          20          19
    00.03   Departmental management and
              administration................          36          36          39
    00.04   Buildings and maintenance
              operations....................          11          14          15
    00.05   Repairs and improvements........           1           1
                                               ---------   ---------  ----------

    00.91     Total direct program..........         108         110         121
    01.01 Reimbursable program..............          19          36          36
                                               ---------   ---------  ----------

    10.00   Total obligations...............         127         146         157
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.90 Unobligated balance available,
            start of year: Fund balance.....           6           4
    22.00 New budget authority (gross)......         125         142         157
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         131         146         157
    23.95 New obligations...................        -127        -146        -157
    24.90 Unobligated balance available, end
            of year: Fund balance...........           4
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         105         106         121
    42.00   Transferred from other accounts.           1
                                               ---------   ---------  ----------

    43.00     Appropriation (total).........         106         106         121
          Permanent:

            Spending authority from
                offsetting collections:
    68.00     Spending authority from
                offsetting collections--
                Federal.....................          22          36          36
    68.10     Change in orders on hand from
                Federal sources.............          -3
                                               ---------   ---------  ----------

    68.90       Spending authority from
                  offsetting collections
                  (total)...................          19          36          36
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................         125         142         157
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
          Unpaid obligations, start of year:

    72.40   Obligated balance: Appropriation          15          34          39
    72.95   Orders on hand from Federal
              sources.......................          14          11          11
                                               ---------   ---------  ----------

    72.99     Total unpaid obligations,
                start of year...............          29          45          50
    73.10 New obligations...................         127         146         157
    73.20 Total outlays (gross).............        -111        -141        -156
          Unpaid obligations, end of year:

    74.40   Obligated balance: Appropriation          34          39          39
    74.95   Orders on hand from Federal
              sources.......................          11          11          11
                                               ---------   ---------  ----------

    74.99     Total unpaid obligations, end
                of year.....................          45          50          50
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          93          95         109
    86.93 Outlays from current balances.....           4          10          11
    86.97 Outlays from new permanent
            authority.......................          14          36          36
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........         111         141         156
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -22         -36         -36
    88.95 Change in orders on hand from
            Federal sources.................           3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         106         106         121
    90.00 Outlays...........................          87         105         120
    ---------------------------------------------------------------------------

        Departmental Offices' function in the Treasury Department is to
    provide basic support to the Secretary of the Treasury, who is the chief
    operating executive of the Department. The Secretary of the Treasury
    maintains the primary role in formulating and managing the domestic and
    international tax and financial policies of the Federal Government. The
    Secretary's responsibilities funded by the Salaries and Expenses
    appropriation include: recommending and implementing United States
    domestic and international economic and tax policy; fiscal policy;
    governing the fiscal operations of the Government; maintaining foreign
    assets control; managing the public debt; overseeing the major law
    enforcement functions carried out by the Treasury Department; managing
    development financial policy; representing the United States on
    international monetary, trade and investment issues; overseeing Treasury
    Department overseas operations; and directing the administrative
    operations of the Treasury Department.

        In support of the Secretary, the Salaries and Expenses appropriation
    provides resources for policy formulation and implementation in the
    areas of domestic and international financial, investment, tax,
    economic, trade and financial operations and general fiscal policy. This
    appropriation also provides resources for administrative support to the
    Secretary and policy components, and coordination of Departmental
    administrative policies in financial and personnel management,
    procurement operations, and automated information systems and
    telecommunications.

        The Salaries and Expenses appropriation funds the following major
    activities:

        Secretarial policy and program development.--This activity includes
    the immediate offices of the Secretary and Deputy Secretary, as well as
    policy offices responsible for policy management and intelligence
    support, foreign assets control, legal counsel, Treasury law
    enforcement, domestic and international tax policy, legislative affairs,
    public affairs, domestic

    [[Page 786]]
    finance policy, economic policy, general fiscal policy and debt
    management.

        Performance Objectives:
            Develop effective Federal government borrowing options.
            Promote more effective enforcement of trade laws.
            Improve coordination of Federal, State, local and international
        enforcement efforts.
                                            1995      1996 est.   1997 est.
    Performance Measures:
      Percentage of Daily Cash and Debt
        Position Reports issued on time.          NA          95          95
      Percentage of total backlog of
        financial transfer applications
        in the Office of Foreign Assets
        Control reduced.................          NA          NA          10

        International affairs.--This activity covers a wide range of policy
    development and analysis functions involving international trade,
    investment, and monetary affairs, development financing and debt policy,
    economic issues including resource and commodity policy, balance of
    payments, and major reports of economic data. In 1994, the International
    Affairs appropriation was merged with Salaries and Expenses.

        Performance Objectives:
            Reduce export financing subsidies and associated trade aid
        distortions.
            Increase leveraging of Export-Import Bank resources.
            Improve access of U.S. financial services institutions to
        foreign markets.
            Promote the implementation of newly accepted multilateral
        development bank policies in bank operations.

        Departmental management and administration.--This activity provides
    support services associated with general administrative management,
    oversight of Treasury bureaus, and the administration of Departmental
    Offices' function. These responsibilities include: financial management,
    personnel management, program and management analysis, procurement
    operations, telecommunication and information systems, equal employment
    opportunity programs, automated systems development and management, and
    other administrative activities.

                                            1995      1996 est.   1997 est.
    Performance Measures:
      Percent compliance with Government
        Performance and Results Act.....          NA          25         100
      Percent of information systems
        with positive cost-benefit
        ratios..........................          NA          90          95

        Performance Objective:
            Streamline financial management reporting requirements.

        Buildings maintenance and operations.--Under the Federal Property
    and Administrative Services Act of 1949 (as amended), the Treasury
    Department has direct operational control over the Main Treasury
    Building and Annex. Services that otherwise would be provided by the
    General Services Administration (such as maintenance and utility
    services) are provided for Treasury directly through the Salaries and
    Expenses appropriation. This activity includes the staff and funding
    needed to conduct these operations.

        Repairs and improvements.--This activity includes the program for
    repairs and selected improvements to maintain the Main Treasury and
    Annex buildings.

        Beginning in FY 1996 funds for Repairs and Improvements were
    provided by separate appropriation.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          56          59          62
    11.3      Other than full-time permanent           2           2           2
    11.5      Other personnel compensation..           2           1           2
    11.8      Special personal services
                payments....................           1
                                               ---------   ---------  ----------

    11.9        Total personnel compensation          61          62          66
    12.1    Civilian personnel benefits.....          13          13          14
    13.0    Benefits for former personnel...           1
    21.0    Travel and transportation of
              persons.......................           1           2           3
    23.1    Rental payments to GSA..........           1                       1
    23.2    Rental payments to others.......           1           1           1
    23.3    Communications, utilities, and
              miscellaneous charges.........           7           7           7
    24.0    Printing and reproduction.......           2           2           2
    25.2    Other services..................          16          16          19
    26.0    Supplies and materials..........           2           2           3
    31.0    Equipment.......................           2           4           5
    32.0    Land and structures.............           1           1
                                               ---------   ---------  ----------

    99.0      Subtotal, direct obligations..         108         110         121
    99.0  Reimbursable obligations..........          19          35          34
    99.5  Below reporting threshold.........                       1           2
                                               ---------   ---------  ----------

    99.9    Total obligations...............         127         146         157
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.         974         996       1,025
    1005    Full-time equivalent of overtime
              and holiday hours.............          10          10          10
        Reimbursable:
          Total compensable workyears:

    2001    Full-time equivalent employment.         124         166         160
    2005    Full-time equivalent of overtime
              and holiday hours.............           2           3           3
    ---------------------------------------------------------------------------

                           Office of Inspector General

                              salaries and expenses

        For necessary expenses of the Office of Inspector General in
    carrying out the provisions of the Inspector General Act of 1978, as
    amended, hire of passenger motor vehicles; not to exceed $2,000,000 for
    official travel expenses; not to exceed $100,000 for unforeseen
    emergencies of a confidential nature, to be allocated and expended under
    the direction of the Inspector General of the Treasury; [$29,319,000]
    $30,153,000. (Treasury Department Appropriations Act, 1996.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Inspector General: Direct program.          30          29          30
    01.01 Reimbursable program..............           2           5           6
                                               ---------   ---------  ----------

    10.00   Total obligations...............          32          34          36
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           1           1           1
    22.00 New budget authority (gross)......          32          34          36
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......          33          35          37
    23.95 New obligations...................         -32         -34         -36
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           1           1           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................          30          29          30
          Permanent:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).           2           5           6
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................          32          34          36
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation           4           7           7
    73.10 New obligations...................          32          34          36
    73.20 Total outlays (gross).............         -30         -34         -36
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation           7           7           7
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          26          25          24

    [[Page 787]]

    86.93 Outlays from current balances.....           2           4           6
    86.97 Outlays from new permanent
            authority.......................           2           5           6
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........          30          34          36
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -2          -5          -6
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          30          29          30
    90.00 Outlays...........................          28          29          30
    ---------------------------------------------------------------------------

        This appropriation provides agencywide audit and investigative
    functions to identify and correct operational and administrative
    deficiencies which create conditions for existing or potential instances
    of fraud, waste, and mismanagement. The audit function provides program
    audit, contract audit and financial statement audit services. Contract
    audits provide professional advice to agency contracting officials on
    accounting and financial matters relative to negotiation, award,
    administration, repricing, and settlement of contracts. Program audits
    review and evaluate all facets of agency operations. Financial statement
    audits assess whether financial statements fairly present the agency's
    financial condition and results of operations, the adequacy of
    accounting controls, and compliance with laws and regulations. The
    investigative function provides for the detection and investigation of
    improper and illegal activities involving programs, personnel, and
    operations. This appropriation also provides for the oversight of
    internal investigations made by the Offices of Internal Affairs and
    Inspection in the Bureau of ATF, the Customs Service, and the Secret
    Service and, internal audits and internal investigations of the
    Inspection Service at IRS.

        The Inspectors General Auditor Training Institute provides the
    necessary facilities, equipment, and support services for conducting
    auditor training for the Federal Government Inspector General community.
    Institute personnel develop and deliver instructional programs related
    to basic government audit skills. The cost of training is recovered by
    tuition charged to students' agencies.

    Audits:                                 1995        1996        1997
      Number of Financial Audits Issued.          11          16          23
      Number of Other Audit Reports
        Issued..........................         128         125         130
    Investigations:
      Number of Investigations Initiated         179         215         237
      Number of Oversight Reports Issued          10          11          12
    PCIE Inspectors General Auditor
        Training Institute:
      Number of Programs................          13          13          15
      Number of Students................       1,406       1,400       1,800

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          16          18          19
    11.5      Other personnel compensation..           1           1           1
                                               ---------   ---------  ----------

    11.9        Total personnel compensation          17          19          20
    12.1    Civilian personnel benefits.....           3           4           4
    21.0    Travel and transportation of
              persons.......................           1           1           1
    23.1    Rental payments to GSA..........           2           2           2
    23.3    Communications, utilities, and
              miscellaneous charges.........           1           1           1
    25.1    Advisory and assistance services           2           1           1
    25.2    Other services..................           4           1           1
                                               ---------   ---------  ----------

    99.0      Subtotal, direct obligations..          30          29          30
    99.0  Reimbursable obligations..........           2           5           6
                                               ---------   ---------  ----------

    99.9    Total obligations...............          32          34          36
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.         294         306         306
    1005    Full-time equivalent of overtime
              and holiday hours.............           9           9           9
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......           5          15          41
    ---------------------------------------------------------------------------

               Treasury Buildings and Annex Repair and Restoration

        For the repair, alteration, and improvement of the Treasury Building
    and Annex, [and the Secret Service Headquarters Building, $21,491,000,]
    $7,684,000, to remain available until expended. (Treasury Department
    Appropriations Act, 1996.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0108-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Repair and Improvement of Main
              Treasury......................                       1           8
    00.02   Secret Service Building.........                      14
                                               ---------   ---------  ----------

    10.00   Total obligations...............                      15           8
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.90 Unobligated balance available,
            start of year: Fund balance.....                                   6
    22.00 New budget authority (gross)......                      21           8
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......                      21          14
    23.95 New obligations...................                     -15          -8
    24.90 Unobligated balance available, end
            of year: Fund balance...........                       6           6
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................                      21           8
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation                                  14
    73.10 New obligations...................                      15           8
    73.20 Total outlays (gross).............                      -1          -2
    73.30 Obligated balance transferred, net                                 -14
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation                      14           6
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                       1
    86.93 Outlays from current balances.....                                   4
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........                       1           2
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                      21           8
    90.00 Outlays...........................                       1           2
    ---------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0108-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    23.3  Communications, utilities, and
            miscellaneous charges...........                       6
    25.2  Other services....................                       2
    31.0  Equipment.........................                       2
    32.0  Land and structures...............                       5           8
                                               ---------   ---------  ----------

    99.9    Total obligations...............                      15           8
    ---------------------------------------------------------------------------

        This appropriation funds repairs and selected improvements to
    maintain the Main Treasury and Annex buildings.

                      Financial Crimes Enforcement Network

                              salaries and expenses

        For necessary expenses of the Financial Crimes Enforcement Network,
    including hire of passenger motor vehicles; travel expenses

    [[Page 788]]
    of non-Federal law enforcement personnel to attend meetings concerned
    with financial intelligence activities, law enforcement, and financial
    regulation; not to exceed $14,000 for official reception and
    representation expenses; [$22,198,000] $23,137,000: Provided, That
    notwithstanding any other provision of law, the Director of the
    Financial Crimes Enforcement Network may procure up to $500,000 in
    specialized, unique or novel automatic data processing equipment,
    ancillary equipment, software, services, and related resources from
    commercial vendors without regard to otherwise applicable procurement
    laws and regulations and without full and open competition, utilizing
    procedures best suited under the circumstances of the procurement to
    efficiently fulfill the agency's requirements: Provided further, That
    funds appropriated in this account may be used to procure personal
    services contracts. (Treasury Department Appropriations Act, 1996.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Financial Crimes Network: Direct
            program.........................          20          22          23
    01.01 Reimbursable program..............           1           1           1
                                               ---------   ---------  ----------

    10.00   Total obligations...............          21          23          24
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          21          23          24
    23.95 New obligations...................         -21         -23         -24
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................          20          22          23
          Permanent:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).           1           1           1
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................          21          23          24
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          10           9          10
    73.10 New obligations...................          21          23          24
    73.20 Total outlays (gross).............         -22         -22         -23
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation           9          10          11
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          15          15          16
    86.93 Outlays from current balances.....           6           6           7
    86.97 Outlays from new permanent
            authority.......................           1           1           1
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........          22          22          23
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -1          -1          -1
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          20          22          23
    90.00 Outlays...........................          21          21          22
    ---------------------------------------------------------------------------

        The Financial Crimes Enforcement Network (FinCEN) has responsibility
    for implementing Treasury anti-money laundering regulations through
    administration of the Bank Secrecy Act, 31 U.S.C. section 5311, et seq.,
    and serves as a United States Government source for the systematic
    collation and analysis of information to assist in the investigation of
    money laundering and other financial crimes. FinCEN implements these
    responsibilities through analytical and technological platforms geared
    to combat money laundering through prevention--using its regulatory
    authority in partnership with the financial sector; detection--combining
    technology with all-source intelligence to identify both underlying
    criminal financial activity as well as emerging trends and patterns of
    domestic and international money laundering; and enforcement--empowering
    other agencies at the Federal, State and local, and international levels
    to take action against financial criminals through the transfer of
    information and expertise.

                                                  PERFORMANCE MEASURES
    ----------------------------------------------------------------------------------------------------------------
                                                 1995 actual              1996 enacted            1997 estimated
    ----------------------------------------------------------------------------------------------------------------
    Performance Measures:
      Improved Oversight
       Responsibilities:
         BSA compliance by        n/a                       10%                      15%
         financial institutions.
         Number of suspicious     20,000                    22,000                   25,000
         activity reports by non-bank
         financial institutions.
      Streamlining Regulatory Changes:
         Expanded exemption of    n/a                       30.0                     35.0
         CTR filings (% reduced).
         Number of civil penalty  94                        103                      117
         cases processed.
      Building Platforms:
         Number of queries        35,000                    80,000                   110,000
         processed by States using
         FinCEN platform.
         Number of interagency    1,200                     2,600                    3,800
         matches (alerts) generated by
         FinCEN.
      Law Enforcement Connections for
       Information Dissemination:
         Number of AI targets     485                       645                      858
         identified.
      International Efforts:
        Number of countries that:
          Implement Financial             2                         10                       15
           Information Units (FIU).
    ----------------------------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........           8           9          10
    11.5      Other personnel compensation..           1           1           1
                                               ---------   ---------  ----------

    11.9        Total personnel compensation           9          10          11
    12.1    Civilian personnel benefits.....           2           2           2
    21.0    Travel and transportation of
              persons.......................           1           1           1
    23.1    Rental payments to GSA..........           2           2           2
    25.2    Other services..................           3           4           4
    25.3    Purchases of goods and services
              from Government accounts......           2           1           2
    26.0    Supplies and materials..........                       1
    31.0    Equipment.......................           1           1           1
                                               ---------   ---------  ----------

    99.0      Subtotal, direct obligations..          20          22          23
    99.0  Reimbursable obligations..........           1           1           1
                                               ---------   ---------  ----------

    99.9    Total obligations...............          21          23          24
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.         160         179         184
    1005    Full-time equivalent of overtime
              and holiday hours.............           5           4           4
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......                       4           4
    ---------------------------------------------------------------------------

    Credit accounts:

        Community Development Financial Institutions Fund Program Account

        For grants, loans, and technical assistance to qualifying community
    development lenders, and administrative expenses of the Fund,
    $125,000,000, to remain available until September 30, 1998, of which
    $20,000,000 may be used for the cost of direct loans, and up to

    [[Page 789]]
    $2,000,000 may be used for administrative expenses to carry out the
    direct loan program: Provided, That the cost of direct loans, including
    the cost of modifying such loans, shall be defined as in section 502 of
    the Congressional Budget Act of 1974: Provided further, That not more
    than $40,000,000 of the funds made available under this heading may be
    used for programs and activities authorized in section 114 of the
    Community Development Banking and Financial Institutions Act of 1994.
        Note.--A regular 1996 appropriation for this account had not been
    enacted at the time this budget was prepared. The 1996 amounts included
    in this budget are based on the levels provided in three continuing
    resolutions: P.L. 104-91, P.L. 104-92, and P.L. 104-99.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Administrative expenses...........                       4           5
    00.02 Direct loan subsidy...............                       7          20
    00.03 Incentives for depository
            institutions....................                      26          26
    00.04 Assistance to CDFIs: grants,
            financial assistance, technical
            assistance......................                      51          48
                                               ---------   ---------  ----------

    10.00   Total obligations...............                      88          99
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................                      50
    22.00 New budget authority (gross)......          50          38         125
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......          50          88         125
    23.95 New obligations...................                     -88         -99
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          50                      27
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................          50          38         125
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation                                  66
    73.10 New obligations...................                      88          99
    73.20 Total outlays (gross).............                     -22         -76
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation                      66          89
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                       8          25
    86.93 Outlays from current balances.....                      14          51
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........                      22          76
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          50          38         125
    90.00 Outlays...........................                      22          76
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1995 actual  1996 est.   1997 est.
    Enacted/requested:
      Budget Authority..................          50          38         125
      Outlays...........................                      22          76
    Adjustment to 1996 continuing
        resolution levels:
      Budget Authority..................                      12
      Outlays...........................                       2           5
                                        ------------------------------------
    Total:
      Budget Authority..................          50          50         125
      Outlays...........................                      24          81
                                        ====================================

        The Riegle Community Development and Regulatory Improvement Act of
    1994 established the Community Development Financial Institutions Fund
    (CDFI Fund). The CDFI Fund will provide equity investments, grants,
    loans, and technical assistance to new and existing community
    development financing institutions such as community development banks,
    community development credit unions, community development loan funds,
    community development venture capital funds, and micro-loan funds. Funds
    provided by the CDFI Fund will enhance the capacity of these
    institutions to finance economic development, housing, and community
    development in distressed urban and rural communities. The CDFI Fund
    will also provide grants to insured depository institutions to
    facilitate investment in community development financial institutions
    and increase community lending activities.

        The CDFI Fund will help to address the urgent problems of declining
    economic and social infrastructure, loss of jobs, lack of private
    enterprise, and deteriorating housing facing many American communities
    today. Government investment and technical assistance will supplement
    private funds and expertise to ensure that community development
    financial institutions are effective in restoring healthy economic
    development to these communities.

    Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in
                                millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Direct loan levels supportable by subsidy
                    budget authority:
    1150  Direct loan levels................                      20          56
        Direct loan subsidy (in percent):
    1320  Subsidy rate......................                   35.46       35.83
        Direct loan subsidy budget authority:
    1330  Subsidy budget authority..........                       7          20
        Direct loan subsidy outlays:
    1340  Subsidy outlays...................                       1           7
    ---------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................                       1           3
    12.1  Civilian personnel benefits.......                                   1
    25.1  Advisory and assistance services..                       2           1
    41.0  Grants, subsidies, and
            contributions...................                      84          94
    99.5  Below reporting threshold.........                       1
                                               ---------   ---------  ----------

    99.9    Total obligations...............                      88          99
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......           4          10          35
    ---------------------------------------------------------------------------

    Community Development Financial Institutions Fund Direct Loan Financing
                                     Account

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4088-0-3-451      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct loans......................                      20          56
                                               ---------   ---------  ----------

    10.00   Total obligations...............                      20          56
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New financing authority (gross)...                      20          56
    23.95 New obligations...................                     -20         -56
    ----------------------------------------------------------------------------

        New financing authority (gross), detail:
    67.15 Authority to borrow (indefinite)..                      13          40
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...                       1           7
    68.10   Change in receivables from
              program accounts..............                       6          13
    68.47   Portion applied to debt
              reduction.....................                                  -3
                                               ---------   ---------  ----------

    68.90     Spending authority from
                offsetting collections
                (total).....................                       7          17
                                               ---------   ---------  ----------

    70.00   Total new financing authority
              (gross).......................                      20          56
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
          Unpaid obligations, start of year:

    72.90   Obligated balance: Fund balance.                                  10
    72.95   Receivables from program account                                   6
                                               ---------   ---------  ----------

    72.99     Total unpaid obligations,
                start of year...............                                  16

    [[Page 790]]

    73.10 New obligations...................                      20          56
    73.20 Total financing disbursements
            (gross).........................                      -4         -19
          Unpaid obligations, end of year:

    74.90   Obligated balance: Fund balance.                      10          34
    74.95   Orders on hand from Federal
              sources.......................                       6          19
                                               ---------   ---------  ----------

    74.99     Total unpaid obligations, end
                of year.....................                      16          53
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    87.00 Total financing disbursements
            (gross).........................                       4          19
    ----------------------------------------------------------------------------

        Offsets:
          Against gross financing authority and
              financing disbursements:

    88.00   Offsetting collections (cash)
              from: Federal sources.........                      -1          -7
    88.95 Change in receivables from program
            accounts........................                      -6         -13
    ----------------------------------------------------------------------------

        Net financing authority and financing
            disbursements:
    89.00 Financing authority...............                      13          36
    90.00 Financing disbursements...........                       3          12
    ---------------------------------------------------------------------------

        As required by the Federal Credit Reform Act of 1990, this non-
    budgetary account records all cash flows to and from the Government
    resulting from direct loans obligated in 1992 and beyond (including
    modifications of direct loans that resulted from obligations in any
    year). The amounts in this account are a means of financing and are not
    included in the budget totals.

                   Status of Direct Loans (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4088-0-3-451      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Position with respect to appropriations act
                    limitation on obligations:
    1111  Limitation on direct loans........
    1131  Direct loan obligations exempt
            from limitation.................                      20          56
                                               ---------   ---------  ----------

    1150    Total direct loan obligations...                      20          56
    ----------------------------------------------------------------------------

        Cumulative balance of direct loans
                    outstanding:
    1210  Outstanding, start of year........                                   4
    1231  Disbursements: Direct loan
            disbursements...................                       4          19
                                               ---------   ---------  ----------

    1290    Outstanding, end of year........                       4          23
    ---------------------------------------------------------------------------

                   Department of the Treasury Forfeiture Fund

                   [(limitation of availability of deposits)]

        For necessary expenses of the Treasury Forfeiture Fund, as
    authorized by P.L. 102-393, not to exceed $10,000,000, to be derived
    from deposits in the Fund. (Treasury Department Appropriations Act,
    1996.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5697-0-2-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............          58          57          70
        Receipts:
    02.01 Forfeited cash and proceeds from
            the sale of forfeited property..         261         201         201
    02.02 Earnings on investments...........           6           3           3
                                               ---------   ---------  ----------

    02.99   Total receipts..................         267         204         204
                                               ---------   ---------  ----------

    04.00 Total: Balances and collections...         325         261         274
        Appropriation:
    05.01 Department of the Treasury
            forfeiture fund.................        -268        -191        -211
                                               ---------   ---------  ----------

    05.99 Subtotal appropriation............        -268        -191        -211
    07.99 Total balance, end of year........          57          70          63
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5697-0-2-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................         239         225         211
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
          Unobligated balance available, start of year:

    21.40   Uninvested balance..............          62          66          67
    21.41   U.S. Securities: Par value......                      35
                                               ---------   ---------  ----------

    21.99     Total unobligated balance,
                start of year...............          62         101          67
    22.00 New budget authority (gross)......         268         191         211
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          10
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         340         292         278
    23.95 New obligations...................        -239        -225        -211
          Unobligated balance available, end of year:

    24.40   Uninvested balance..............          66          67          67
    24.41   U.S. Securities: Par value......          35
                                               ---------   ---------  ----------

    24.99   Total unobligated balance, end
              of year.......................         101          67          67
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.20   Appropriation (special fund,
              definite).....................          14          10          10
          Permanent:

    60.25   Appropriation (special fund,
              indefinite)...................         254         181         201
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................         268         191         211
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          92         136         181
    73.10 New obligations...................         239         225         211
    73.20 Total outlays (gross).............        -184        -181        -181
    73.45 Adjustments in unexpired accounts.         -10
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation         136         181         211
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          14           9           9
    86.93 Outlays from current balances.....                                   1
    86.97 Outlays from new permanent
            authority.......................         120         121         121
    86.98 Outlays from permanent balances...          50          50          50
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........         184         181         181
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         268         191         211
    90.00 Outlays...........................         184         181         181
    ---------------------------------------------------------------------------

        P.L. 102-393 authorized the establishment of the Treasury Forfeiture
    Fund. This fund replaced the Customs Forfeiture Fund. It is available to
    pay or reimburse certain costs and expenses related to seizures and
    forfeitures that occur pursuant to the Treasury Department's law
    enforcement activities. The Coast Guard also participates in the
    program.

        As part of the President's FY 1997 budget, the Treasury Forfeiture
    Fund will spend from balances available in the ``Super Surplus'' and the
    ``Secretary's Enforcement Fund'' a sum of at least $5 million to support
    the United States Secret Service's efforts in the Federal Law
    Enforcement Wireless Users Group (FLEWUG). FLEWUG--a program overseen
    and funded jointly by the Secret Service and the Federal Bureau of
    Investigation--is a federal government effort to provide ``wireless''
    communications to the law enforcement/public safety community.
    Ultimately this program will provide an implementation plan for a
    nationwide wireless network for use by federal, state and local law
    enforcement and public safety agencies that will overcome current
    limitations of coverage and interoperability among these agencies. This
    program will benefit all Treasury bureaus by investigating, through case
    studies and testbeds, ways to develop spectrally efficient, cost
    effective, tactical communications capabilities. This program is a
    response to a mandate by the National Telecommunications and Information
    Administration to move the federal government to digital narrow-band
    technology.

    [[Page 791]]

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5697-0-2-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................         115         134         120
    41.0  Grants, subsidies, and
            contributions...................          81          86          86
    44.0  Refunds...........................          43           5           5
                                               ---------   ---------  ----------

    99.9    Total obligations...............         239         225         211
    ---------------------------------------------------------------------------

                       Presidential Election Campaign Fund

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5081-0-2-808      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Presidential Election Campaign
            Fund............................          69          70          70
        Appropriation:
    05.01 Presidential election campaign
            fund............................         -69         -70         -70
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5081-0-2-808      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Matching funds in primaries.......                      60           3
    00.02 Nominating conventions for parties          25           1
    00.03 Candidates for general elections..                     123
                                               ---------   ---------  ----------

    10.00   Total obligations (object class
              41.0).........................          25         184           3
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          99         145          31
    22.00 New budget authority (gross)......          69          70          70
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           2
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         170         215         101
    23.95 New obligations...................         -25        -184          -3
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....         145          31          98
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.25 Appropriation (special fund,
            indefinite).....................          69          70          70
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................          25         184           3
    73.20 Total outlays (gross).............         -23        -184          -3
    73.45 Adjustments in unexpired accounts.          -2
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................          23          70           3
    86.98 Outlays from permanent balances...                     114
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........          23         184           3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          69          70          70
    90.00 Outlays...........................          23         184           3
    ---------------------------------------------------------------------------

        Matching funds in primaries.--Upon certification by the Federal
    Election Commission, every candidate eligible to receive payments is
    entitled to an amount equal to the contributions each has received on or
    after the beginning of the calendar year immediately preceding the
    election year.

        Nominating conventions of parties.--Upon certification by the
    Commission, payments may be made to the national committee of a major
    party or a minor party which elects to receive its entitlement. The
    total of such payments will be limited to the amount in the account at
    the time of payment. The national committee of each party may receive
    payments beginning on July 1 of the year immediately preceding the
    calendar year in which a presidential nominating convention of the
    political party is held. The two major parties will receive $4 million
    each, plus a cost-of-living increase.

        Candidates for general elections.--The eligible candidates of each
    major party in a presidential election will be entitled to equal
    payments in an amount which, in the aggregate, shall not exceed $20
    million each, plus a cost-of-living increase.

        Also, provision is made for new parties, minor parties and
    candidates, who may receive in excess of 5 percent of the popular vote
    and therefore be entitled to reimbursement of qualified campaign
    expenditures.

    Public enterprise funds:

                           Exchange Stabilization Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4444-0-3-155      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            92.0)...........................       2,121
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
          Unobligated balance available, start of year:

            Fund balance:
    21.90     Special drawing rights........       9,971      11,035      11,620
    21.90     Fund balance..................       1,006       7,555       8,875
    21.91   U.S. Securities: Par value......       7,326       2,400       2,550
                                               ---------   ---------  ----------

    21.99     Total unobligated balance,
                start of year...............      18,303      20,990      23,045
    22.00 New budget authority (gross)......       4,808       2,055       2,140
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......      23,111      23,045      25,185
    23.95 New obligations...................      -2,121
          Unobligated balance available, end of year:

            Fund balance:
    24.90     Special drawing rights........      11,035      11,620      12,230
    24.90     Fund balance..................       7,555       8,875      10,190
    24.91   U.S. Securities: Par value......       2,400       2,550       2,765
                                               ---------   ---------  ----------

    24.99   Total unobligated balance, end
              of year.......................      20,990      23,045      25,185
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............       4,808       2,055       2,140
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.90 Unpaid obligations, start of year:
            Obligated balance: Fund balance.      15,085      17,206      17,206
    73.10 New obligations...................       2,121
    73.20 Total outlays (gross).............
    74.90 Unpaid obligations, end of year:
            Obligated balance: Fund balance.      17,206      17,206      17,206
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    87.00 Total outlays (gross).............
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.20     Interest on U.S. securities...        -281        -150        -215
              Non-Federal sources:
    88.40       Special drawing rights
                  holdings..................        -251        -585        -610
    88.40       Net gain on exchange
                  transactions..............      -1,935      -1,320      -1,315
                                               ---------   ---------  ----------

    88.90       Total, offsetting
                  collections (cash)........      -2,467      -2,055      -2,140
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       2,341
    90.00 Outlays...........................      -2,467      -2,055      -2,140
    ---------------------------------------------------------------------------

        The Secretary of the Treasury is authorized to deal in gold and
    foreign exchange and other instruments of credit and securities as
    deemed necessary, consistent with U.S. obligations in the International
    Monetary Fund (IMF), regarding orderly exchange arrangements. An
    Exchange Stabilization Fund, with a capital of $200 million, is
    authorized by law for this purpose (31 U.S.C. 5302). All earnings and
    interest accruing to this fund are available for the purposes thereof.
    Transactions in special drawing rights (SDR's) and U.S. holdings of
    SDR's are administered by the fund. U.S. drawings from the IMF are also
    advanced to the fund.

    [[Page 792]]

        The principal sources of the fund's income have been profits on
    foreign exchange transactions, interest on foreign exchange swap
    transactions, and on investments held by the fund, including interest
    earned on fund holdings of U.S. Government securities.

        The amounts reflected in the 1996 and 1997 estimates entail only
    projected net interest earnings on Exchange Stabilization Fund (ESF)
    assets. The estimates are subject to considerable variance, as the
    amount and composition of assets can change dramatically, as well as
    interest rates applied to investments. In addition, exchange rate
    fluctuations can cause the dollar value of income received on foreign
    currency and SDR investments to fluctuate. Moreover, estimates make no
    attempt to forecast valuation gains or losses on SDR holdings or
    realized gains or losses on foreign currency holdings. As required by
    Public Law 95-612, the fund no longer is used to meet the administrative
    expenses.

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4444-0-3-155    1994 actual    1995 actual     1996 est.      1997 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................       2,383          2,352         2,055          2,140
    0102  Expense...........................
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............       2,383          2,352         2,055          2,140
                                            ------------ --------------  ------------  -------------
    0199  Net income or loss................       2,383          2,352         2,055          2,140
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4444-0-3-155    1994 actual    1995 actual     1996 est.      1997 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

            Investments in US securities:
    1102      Treasury securities, par......       7,326          2,399         3,563          4,776
    1106      Receivables, net..............          27             11            16             21
          Non-Federal assets:

    1201    Foreign Currency Investments....      20,448         28,805        28,758         29,073
    1206    Receivables, net................          76            304           303            306
    1801  Other Federal assets: Cash and
            other monetary assets...........      10,043         11,117        11,705         12,320
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................      37,920         42,636        44,345         46,496
        LIABILITIES:
    2207  Non-Federal liabilities: Other....      15,260         17,624        17,278         17,289
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............      15,260         17,624        17,278         17,289
        NET POSITION:
    3200  Invested capital..................         200            200           200            200
    3300  Cumulative results of operations..      22,460         24,812        26,867         29,007
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............      22,660         25,012        27,067         29,207
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position      37,920         42,636        44,345         46,496
    -----------------------------------------------------------------------------------------------

    Intragovernmental funds:

                              Working Capital Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4501-0-4-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.10 Direct operating program..........         161         227         202
    00.11 Administrative overhead...........           4           5           5
                                               ---------   ---------  ----------

    10.00   Total obligations...............         165         232         207
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         165         232         207
    23.95 New obligations...................        -165        -232        -207
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...         141         232         207
    68.10   Change in orders on hand from
              Federal sources...............          24
                                               ---------   ---------  ----------

    68.90     Spending authority from
                offsetting collections
                (total).....................         165         232         207
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................         165         232         207
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
          Unpaid obligations, start of year:

    72.90   Obligated balance: Fund balance.          91         106         106
    72.95   Orders on hand from Federal
              sources.......................           4          28          28
                                               ---------   ---------  ----------

    72.99     Total unpaid obligations,
                start of year...............          95         134         134
    73.10 New obligations...................         165         232         207
    73.20 Total outlays (gross).............        -126        -232        -207
          Unpaid obligations, end of year:

    74.90   Obligated balance: Fund balance.         106         106         106
    74.95   Orders on hand from Federal
              sources.......................          28          28          28
                                               ---------   ---------  ----------

    74.99     Total unpaid obligations, end
                of year.....................         134         134         134
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         126         232         207
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........         126         232         207
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........        -141        -232        -207
    88.95 Change in orders on hand from
            Federal sources.................         -24
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................         -15
    ---------------------------------------------------------------------------

        Certain central services in the Department of the Treasury,
    including telecommunications, printing, reproduction, computer support/
    usage, personnel/payroll, automated financial management systems,
    training, centralized short-term management assistance, procurement
    information, and printing procurement services, are provided on a
    reimbursable basis. Transactions are entered into with other Treasury
    appropriation accounts at rates which will recover the fund's operating
    expenses, including accrual of annual leave and depreciation of
    equipment. This presentation includes the Digital Telecommunications
    System (DTS), the Consolidated Data Network System (CDN), the Local
    Telecommunications Services and Support (LTSS) program, Wireless/Radio
    Service Support (WRSS), the Treasury Communications System (TCS), and
    the Voice Messaging System (VMS).

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4501-0-4-803    1994 actual    1995 actual     1996 est.      1997 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....          91            106           149            132
            Investments in US securities:
    1106      Receivables, net..............           3             10            14             13
    1803  Other Federal assets: Property,
            plant and equipment, net........           2              2             3              3
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................          96            118           166            148
        LIABILITIES:
          Federal liabilities:

    2101    Accounts payable................          15             32            45             40
    2105    Other...........................          80             83           117            104
          Non-Federal liabilities:

    2201    Accounts payable................                          1             1              1
    2207    Other...........................           1              2             3              3
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............          96            118           166            148
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position          96            118           166            148
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4501-0-4-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          10          12          13
    11.3    Other than full-time permanent..           1           1           1
                                               ---------   ---------  ----------

    [[Page 793]]

    11.9      Total personnel compensation..          11          13          14
    12.1  Civilian personnel benefits.......           2           3           3
    23.1  Rental payments to GSA............           1           1           1
    23.3  Communications, utilities, and
            miscellaneous charges...........         115         153         125
    25.2  Other services....................          34          59          61
    26.0  Supplies and materials............           1           1           1
    31.0  Equipment.........................           1           2           2
    99.0  Subtotal, reimbursable obligations         165         232         207
                                               ---------   ---------  ----------

    99.9    Total obligations...............         165         232         207
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4501-0-4-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......         208         234         240
    ---------------------------------------------------------------------------

                             Treasury Franchise Fund

        There is hereby established in the Treasury a franchise fund pilot,
    as authorized by section 403 of Public Law 103-356, to be available as
    provided in such section for expenses and equipment necessary for the
    maintenance and operation of such financial and administrative support
    services as the Secretary determines may be performed more
    advantageously as central services: Provided, That any inventories,
    equipment, and other assets pertaining to the services to be provided by
    such fund, either on hand or on order, less the related liabilities or
    unpaid obligations, and any appropriations made for the purpose of
    providing capital, shall be used to capitalize such fund; Provided
    further, That such fund shall be reimbursed or credited with the
    payments, including advanced payments, from applicable appropriations
    and funds available to the Department and other Federal agencies for
    which such administrative and financial services are performed, at rates
    which will recover all expenses of operation, including accrued leave,
    depreciation of fund plant and equipment, amortization of Automated Data
    Processing (ADP) software and systems, and an amount necessary to
    maintain a reasonable operating reserve, as determined by the Secretary;
    Provided further, That such fund shall provide services on a competitive
    basis; Provided, further, That an amount not to exceed four percent of
    the total annual income to such fund may be retained in the fund for
    fiscal year 1997 and each fiscal year thereafter, to remain available
    until expended, to be used for the acquisition of capital equipment and
    for the improvement and implementation of Treasury financial management,
    ADP, and other support systems; Provided further, That no later than
    thirty days after the end of each fiscal year, amounts in excess of this
    reserve limitation shall be deposited as miscellaneous receipts in the
    Treasury; Provided further, That such franchise fund pilot shall
    terminate pursuant to section 403(f) of Public Law 103-356.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4560-0-4-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................                                  25
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                  25
    23.95 New obligations...................                                 -25
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............                                  25
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                                  25
    73.20 Total outlays (gross).............                                 -22
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation                                   3
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................                                  22
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........                                  22
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........                                 -25
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................                                  -3
    ---------------------------------------------------------------------------

        Department of Treasury was chosen as a pilot Franchise Fund under
    P.L. 103-356, the Government Management and Reform Act of 1994.
    Beginning in 1997, financial and administrative services included in the
    Franchise Fund (Fund) will be financed on a fee-for-service basis.
    Treasury's Fund is a revolving fund used to supply financial and
    administrative services on the basis of services supplied. For 1997,
    service activities are expected to have billings of $25 million and
    employ 274 people, who were transferred from other bureaus. For 1997,
    $4.2 million will be transferred from the Financial Management Service
    salaries and expenses account, to capitalize the Fund.

        Activities that will be included in the Fund are debt collection,
    financial training and accounting cross-servicing. The Fund concept is
    intended to increase competition for government and financial
    administrative services resulting in lower costs and higher quality.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4560-0-4-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................                                  12
    12.1  Civilian personnel benefits.......                                   2
    21.0  Travel and transportation of
            persons.........................                                   1
    23.1  Rental payments to GSA............                                   1
    23.3  Communications, utilities, and
            miscellaneous charges...........                                   1
    25.2  Other services....................                                   7
    31.0  Equipment.........................                                   1
    99.0  Subtotal, reimbursable obligations                                  25
                                               ---------   ---------  ----------

    99.9    Total obligations...............                                  25
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4560-0-4-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......                                 274
    ---------------------------------------------------------------------------

                                   Trust Funds

                        Violent Crime Reduction Programs

        For activities authorized by Public Law 103-322, to remain available
    until expended, which shall be derived from the Violent Crime Reduction
    Trust Fund, as follows:
          (a) As authorized by section 190001(e), [$69,314,000] $90,000,000,
    of which [$25,690,000 shall be available to the United States Customs
    Service for expenses associated with ``Operation Hardline'';]
    $35,283,000 shall be available to the United States Customs Service, of
    which $21,078,000 shall be available for expenses associated with
    expanding southwest border drug enforcement activities, and of which
    $14,205,000 shall be available until expended for the purchase of non-
    intrusive inspection devices and other border enforcement technologies;
    of which [$21,010,000] $21,437,000 shall be available to the Bureau of
    Alcohol, Tobacco and Firearms, [of which no less than $14,410,000 shall
    be available to annualize the salaries and related costs for the fiscal
    year 1995 supplemental initiative,] and of which no less than
    [$3,500,000] $3,000,000 shall be available for administering the Gang
    Resistance Education and Training program[, and of which $3,100,000
    shall be available for ballistics technologies]; of which [$21,600,000]
    $28,761,000 shall be available to the United States Secret Service, of
    which no less than $1,600,000 shall be available for enhancing forensics
    technology to aid missing and exploited children investigations; [and]
    of which [$1,014,000] $4,519,000 shall be available to the Federal Law
    Enforcement Training Center, of which $2,350,000 shall be available
    until expended; and
        (b) As authorized by section 32401, $7,200,000, for disbursement
    through grants, cooperative agreements or contracts, to local
    governments for Gang Resistance Education and Training: Provided, That
    notwithstanding sections 32401 and 310001, such funds shall be allo

    [[Page 794]]
    cated only to the affected State and local law enforcement and
    prevention organizations participating in such projects. (Treasury
    Department Appropriations Act, 1996.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8526-0-1-750      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.02 Financial Crimes Enforcement
            Network.........................           2
    00.03 Bureau of Alcohol, Tobacco, and
            Firearms........................          13          28          28
    00.04 Customs Service...................           4          26          35
    00.05 Federal Law Enforcement Training
            Center..........................                       1           5
    00.06 Secret Service....................           6          22          29
    00.07 Internal Revenue Service..........           7
                                               ---------   ---------  ----------

    10.00   Total obligations...............          32          77          97
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................                       3           3
    22.00 New budget authority (gross)......          39          77          97
    22.30 Unobligated balance expiring......          -3
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......          36          80         100
    23.95 New obligations...................         -32         -77         -97
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           3           3           3
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    42.00 Transferred from other accounts...          39          77          97
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation                      17          21
    73.10 New obligations...................          32          77          97
    73.20 Total outlays (gross).............         -15         -73         -93
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          17          21          25
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          15          65          81
    86.93 Outlays from current balances.....                       8          12
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........          15          73          93
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          39          77          97
    90.00 Outlays...........................          15          73          93
    ---------------------------------------------------------------------------

        Amounts for the Department of the Treasury's portion of Crime
    Control Programs are derived from transfers from the Violent Crime
    Reduction Trust Fund (VCRTF) as authorized by the Crime Control and Law
    Enforcement Act of 1994. In 1997, the President has proposed funding
    expanded southwest border drug enforcement activities and additional
    technology, including non-intrusive inspection devices, to support the
    United States Customs Service mission. Additional VCRTF proposals
    include continued funding for the Bureau of Alcohol, Tobacco and
    Firearms (ATF) Gang Resistance Education and Training (GREAT) program--a
    vital part of our nation's fight against gangs. Further funding has also
    been provided: to ATF for enhanced use of its National Tracing Center
    and Integrated Violence Impact strategy to fight illegal interstate
    firearms trafficking; to the United States Secret Service to continue
    its efforts against counterfeiting, to aid in the effort to locate
    missing children, to pay for upgrades to White House security, and for
    other activities; and to the Federal Law Enforcement Training Center to
    allow for facility upgrades.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8526-0-1-750      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............           7           5           6
    11.5    Other personnel compensation....                       5           3
                                               ---------   ---------  ----------

    11.9      Total personnel compensation..           7          10           9
    12.1  Civilian personnel benefits.......           3          11           3
    21.0  Travel and transportation of
            persons.........................           1           6           7
    22.0  Transportation of things..........                       2           1
    23.3  Communications, utilities, and
            miscellaneous charges...........           1           1           1
    25.3  Purchases of goods and services
            from Government accounts........          10          14          20
    26.0  Supplies and materials............                       1           1
    31.0  Equipment.........................           8          28          48
    32.0  Land and structures...............                       5           7
    99.5  Below reporting threshold.........           2
                                               ---------   ---------  ----------

    99.9    Total obligations...............          32          77          97
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-8526-0-1-750      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Total compensable workyears:
    1001  Full-time equivalent employment...         123         261         119
    1005  Full-time equivalent of overtime
            and holiday hours...............                       1           1
    ---------------------------------------------------------------------------

                     FEDERAL LAW ENFORCEMENT TRAINING CENTER

                                  Federal Funds

    General and special funds:

                              Salaries and Expenses

        For necessary expenses of the Federal Law Enforcement Training
    Center, as a bureau of the Department of the Treasury, including
    materials and support costs of Federal law enforcement basic training;
    purchase (not to exceed fifty-two for police-type use, without regard to
    the general purchase price limitation) and hire of passenger motor
    vehicles; for expenses for student athletic and related activities;
    uniforms without regard to the general purchase price limitation for the
    current fiscal year; the conducting of and participating in firearms
    matches and presentation of awards; for public awareness and enhancing
    community support of law enforcement training; not to exceed [$7,000]
    $9,500 for official reception and representation expenses; room and
    board for student interns; and services as authorized by 5 U.S.C. 3109:
    Provided, That the Center is authorized to accept and use gifts of
    property, both real and personal, and to accept services, for authorized
    purposes, including funding of a gift of intrinsic value which shall be
    awarded annually by the Director of the Center to the outstanding
    student who graduated from a basic training program at the Center during
    the previous fiscal year, which shall be funded only by gifts received
    through the Center's gift authority: Provided further, That
    notwithstanding any other provision of law, students attending training
    at any Federal Law Enforcement Training Center site shall reside in on-
    Center or Center-provided housing, insofar as available and in
    accordance with Center policy: Provided further, That funds appropriated
    in this account shall be available for training United States Postal
    Service law enforcement personnel and Postal police officers, at the
    discretion of the Director; State and local government law enforcement
    training on a space-available basis; training of foreign law enforcement
    officials on a space-available basis with reimbursement of actual costs
    to this appropriation; training of private sector security officials on
    a space-available basis with reimbursement of actual costs to this
    appropriation; travel expenses of non-Federal personnel to attend [State
    and local] course development meetings and training at the Center:
    Provided further, That the Center is authorized to obligate funds in
    anticipation of reimbursements from agencies receiving training at the
    Federal Law Enforcement Training Center, except that total obligations
    at the end of the fiscal year shall not exceed total budgetary resources
    available at the end of the fiscal year: Provided further, That the
    Federal Law Enforcement Training Center is authorized to provide short
    term medical services for students undergoing training at the Center;
    [$36,070,000] $50,518,000, of which [$8,666,000] $9,423,000 for
    materials and support costs of Federal law enforcement basic training
    shall remain available until September 30, [1998] 1999. (Treasury
    Department Appropriations Act, 1996.)

    [[Page 795]]

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Law enforcement training........          27          28          31
    00.02   Plant operations................          15          17          18
    00.03   State and local training........           2           2           2
                                               ---------   ---------  ----------

    00.91     Total direct program..........          44          47          51
    01.01 Reimbursable program..............          22          21          22
                                               ---------   ---------  ----------

    10.00   Total obligations...............          66          68          73
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................                      14           3
    22.00 New budget authority (gross)......          81          57          73
    22.30 Unobligated balance expiring......          -1
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......          80          71          76
    23.95 New obligations...................         -66         -68         -73
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          14           3           3
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................          59          36          51
          Permanent:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).          22          21          22
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................          81          57          73
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          10          12          20
    73.10 New obligations...................          66          68          73
    73.20 Total outlays (gross).............         -62         -60         -70
    73.40 Adjustments in expired accounts...          -2
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          12          20          23
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          35          32          45
    86.93 Outlays from current balances.....           5           7           4
    86.97 Outlays from new permanent
            authority.......................          22          21          22
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........          62          60          70
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -22         -21         -22
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          59          36          51
    90.00 Outlays...........................          40          39          48
    ---------------------------------------------------------------------------

        The Federal Law Enforcement Training Center provides the necessary
    facilities, equipment, and support services for conducting recruit,
    advanced, specialized, and refresher training for Federal law
    enforcement personnel. Center personnel conduct the instructional
    programs for the basic recruit and some of the advanced training. This
    appropriation is for operating expenses of the Center, for research in
    law enforcement training methods, and curriculum content. In addition,
    the Center has a reimbursable program to accommodate the training
    requirements of various Federal agencies. As funds are available, law
    enforcement training is provided to certain State and local law
    enforcement personnel on a space-available basis.

                     PERFORMANCE MEASURES BY BUDGET ACTIVITY

                                         1995 actual  1996 est.   1997 est.
    Law Enforcement Training:
      Student Quality Surveys-Basic
        Training (Scale 0-6)............         4.7         4.7         4.8
      Participating Agency Quality of
        Training Survey (Scale 0-100)...          84          85          86
      Student Weeks Trained:
        Basic...........................      56,572      97,985      73,294
        Advanced........................      16,147      14,424      19,486
      Students Trained:
        Basic...........................       7,998      13,034      10,468
        Advanced........................      11,295       9,281      11,528
      Variable Cost per Basic Training
        Student Week....................         145         150         155
    Plant Operations:
      Student Quality Surveys-Services
        (Scale 0-6).....................         4.2         4.3         4.4
      Participating Agency Quality of
        Training Survey (Scale 0-100)...          87          88          89
    State and Local Training:
      Student Weeks Trained.............       4,160       4,290       3,991
      Students Trained..................       2,517       3,093       2,943

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          20          21          22
    11.5      Other personnel compensation..           1           1           1
    11.8      Special personal services
                payments....................           1           1           1
                                               ---------   ---------  ----------

    11.9        Total personnel compensation          22          23          24
    12.1    Civilian personnel benefits.....           5           6           6
    21.0    Travel and transportation of
              persons.......................           2           2           2
    23.3    Communications, utilities, and
              miscellaneous charges.........           3           3           3
    25.2    Other services..................           6           7          10
    26.0    Supplies and materials..........           3           3           3
    31.0    Equipment.......................           3           3           3
                                               ---------   ---------  ----------

    99.0      Subtotal, direct obligations..          44          47          51
    99.0  Reimbursable obligations..........          22          21          22
                                               ---------   ---------  ----------

    99.9    Total obligations...............          66          68          73
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.         444         461         470
    1005    Full-time equivalent of overtime
              and holiday hours.............           7           7           7
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......           4          21          21
    ---------------------------------------------------------------------------

          Acquisition, Construction, Improvements, and Related Expenses

        For expansion of the Federal Law Enforcement Training Center, for
    acquisition of necessary additional real property and facilities, and
    for ongoing maintenance, facility improvements, and related expenses,
    [$9,663,000] $9,884,000, to remain available until expended. (Treasury
    Department Appropriations Act, 1996.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0105-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................           5          39           8
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          34          35           6
    22.00 New budget authority (gross)......           5          10          10
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......          39          45          16
    23.95 New obligations...................          -5         -39          -8
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          35           6           8
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................          16          10          10
    40.35 Appropriation rescinded...........          -6
    40.36 Unobligated balance rescinded.....          -5
                                               ---------   ---------  ----------

    43.00   Appropriation (total)...........           5          10          10
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................           5          10          10
    ----------------------------------------------------------------------------

    [[Page 796]]

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          11           8          37
    73.10 New obligations...................           5          39           8
    73.20 Total outlays (gross).............          -8         -10          -9
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation           8          37          36
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority           2           1           1
    86.93 Outlays from current balances.....           6           8           7
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........           8          10           9
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           5          10          10
    90.00 Outlays...........................           8          10           9
    ---------------------------------------------------------------------------

        This account provides for the acquisition, construction,
    improvements, equipment, furnishings and related costs for expansion and
    maintenance of facilities of the Federal Law Enforcement Training
    Center.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0105-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    31.0  Equipment.........................           1           2           1
    32.0  Land and structures...............           4          37           7
                                               ---------   ---------  ----------

    99.9    Total obligations...............           5          39           8
    ---------------------------------------------------------------------------

                          FINANCIAL MANAGEMENT SERVICE

                                  Federal Funds

    General and special funds:

                              Salaries and Expenses

        For necessary expenses of the Financial Management Service,
    [$184,300,000] $200,070,000 of which not to exceed [$14,277,000]
    $17,330,000 shall remain available until expended for systems
    modernization initiatives. In addition, $90,000, to be derived from the
    Oil Spill Liability Trust Fund, to reimburse the Service for
    administrative and personnel expenses for financial management of the
    Fund, as authorized by section 1012 of Public Law 101-380. (Treasury
    Department Appropriations Act, 1996.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Financial operations............         100         119         116
    00.02   Federal finance.................          14          13          15
    00.04   Agency support..................          69          68          69
                                               ---------   ---------  ----------

    00.91     Total direct program..........         183         200         200
    01.01 Reimbursable program..............         151         165         158
                                               ---------   ---------  ----------

    10.00   Total obligations...............         334         365         358
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          17          16
    22.00 New budget authority (gross)......         334         349         358
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         351         365         358
    23.95 New obligations...................        -334        -365        -358
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          16
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         184         184         200
    40.75   Procurement reduction pursuant
              to P.L. 103-[329].............          -1
                                               ---------   ---------  ----------

    43.00     Appropriation (total).........         183         184         200
          Permanent:

            Spending authority from
                offsetting collections:
    68.00     Offsetting collections (cash).         143         165         158
    68.10     Change in orders on hand from
                Federal sources.............           8
                                               ---------   ---------  ----------

    68.90       Spending authority from
                  offsetting collections
                  (total)...................         151         165         158
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................         334         349         358
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
          Unpaid obligations, start of year:

    72.40   Obligated balance: Appropriation          55          45          61
    72.95   Orders on hand from Federal
              sources.......................           4          12          12
                                               ---------   ---------  ----------

    72.99     Total unpaid obligations,
                start of year...............          59          57          73
    73.10 New obligations...................         334         365         358
    73.20 Total outlays (gross).............        -333        -349        -356
    73.40 Adjustments in expired accounts...          -1
          Unpaid obligations, end of year:

    74.40   Obligated balance: Appropriation          45          61          63
    74.95   Orders on hand from Federal
              sources.......................          12          12          12
                                               ---------   ---------  ----------

    74.99     Total unpaid obligations, end
                of year.....................          57          73          75
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         148         149         162
    86.93 Outlays from current balances.....          41          35          35
    86.97 Outlays from new permanent
            authority.......................         143         165         158
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........         333         349         356
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........        -143        -165        -158
    88.95 Change in orders on hand from
            Federal sources.................          -8
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         183         184         200
    90.00 Outlays...........................         190         184         198
    ---------------------------------------------------------------------------

        Financial Operations.--Payments are made through six regional
    offices for Federal civilian agencies, except the U.S. Postal Service,
    the U.S. Marshals Service, and certain Government corporations. These
    disbursing services are provided through the timely issuance of checks,
    letters of credit, and electronic funds transfer (EFT) payments. This
    activity is also responsible for processing EFT claims, for promoting
    the use of electronics in the payment process, and for providing full
    field representation for other functional areas of the Service. This
    activity is also responsible for the control and financial integrity of
    the Federal payments and collections processes including debt collection
    management functions. This includes conducting reconciliation,
    accounting, and claims activities. It adjudicates and settles claims
    against the United States resulting from instances in which Government
    checks have been forged, lost, stolen, destroyed, or mutilated, and
    collects moneys from those parties having liability to the United States
    through fraudulent or otherwise improper negotiation of Government
    checks. Financial Operations ensures the integrity of the Government's
    financial accounting, reporting, and financing services and financial
    accounting and reporting systems to the Government-at-large and to its
    agents, who participate in the payments and collections processes.
    Additionally, this activity provides financial services for numerous
    accounts, including the two Social Security Trust Funds, the two
    Medicare Trust Funds, the Unemployment Trust Fund, the D.C. Government
    loan account, the Highway Trust Fund, and the Airport and Airway Trust
    Fund. In addition, this activity provides for payment of domestic and
    international claims.

    [[Page 797]]

                              PERFORMANCE MEASURES

                                            1995        1996        1997
    1. Percentage of claims processed
    within current FMS standards........        90.0        90.0        90.0
    2. Percentage of checks that are
    released for on-time delivery.......        99.9        99.9        99.9
    3. Percent of days the Daily
    Treasury Statement is released on
    time................................        98.5        99.0         100
    4. Percent of Federal Program
    Agencies with debt servicing
    requirements for which FMS provides
    and operates debt servicing
    arrangements on a reimbursable basis                     1.0         3.0

        Federal Finance.--This activity provides direction, leadership, and
    technical guidance for managing the Federal Government's cash, credit,
    and debt management programs. It is responsible for the development,
    implementation, and dissemination of tools, regulations, standards, and
    guidelines affecting all aspects of the Government's cash, credit, and
    debt management programs. The major focus is on development and
    evaluation of cash, credit and asset management techniques, and credit
    management training, to minimize the cost and maximize the effectiveness
    of the Federal Government's financial management. In addition, this
    activity oversees compensation made to commercial depositories for the
    processing services they provide to the Government in collecting and
    accounting of Federal Tax Deposits.

                              PERFORMANCE MEASURES

                                            1995        1996        1997
    1. Percent of transmissions of value
    and associated information made
    electronically......................       50.49       51.82       53.07
    2. Increase in percentage of
    corporation withholding taxes
    collected electronically............        10.0        20.0        30.0
    3. Electronic collections as a
    percentage of total collection......        25.0        30.0        30.0
    4. Number of new EFT participants/
    converted from current check
    recipients (assuming mandatory EFT
    legislation)........................       6,000      35,000     130,000
    5. Number of states or state
    alliances able to make all
    electronic Federal payments.........           1          10          24
    6. Percent of EBT systems
    implemented.........................         2.0        20.0        20.0

        Agency Support.--This activity provides leadership and guidance for
    administrative and financial activities that enable the Service to
    manage programs and resources effectively. It is responsible for all
    internal FMS accounting, auditing, program review, budget and financial
    operations, financial systems, and facilities and personnel functions.
    This activity also encompasses the Service's legal, planning, and
    legislative and public affairs needs. Top management and the Service's
    Chief Financial Officer are also included under this activity.

        In addition, this activity is responsible for overseeing the
    development, implementation, and operation of information and financial
    management systems. It is responsible for automated data processing
    (ADP) operations and the associated computer support necessary to
    maintain the Service's internal and Government-wide systems. Specific
    functions include operating and maintaining all central facility
    computer systems and data communications mechanisms, scheduling and
    processing development and production workloads, installing and tuning
    operating system software, planning and coordinating hardware
    installations, providing user support services, and acquiring ADP and
    telecommunications equipment, software, services and supplies. It also
    supports a large number of developmental efforts to enhance the
    collections, payments, accounting, reporting, and resource management
    functions of the Service.

                              PERFORMANCE MEASURES

                                            1995        1996        1997
      1. Percentage of deliverables
        accepted on time vs. total
        scheduled deliverables for major
        information system development
        projects........................                    63.0        75.0

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          86          92          98
    11.3      Other than full-time permanent           1           1           1
    11.5      Other personnel compensation..           3           3           3
                                               ---------   ---------  ----------

    11.9        Total personnel compensation          90          96         102
    12.1    Civilian personnel benefits.....          16          17          19
    21.0    Travel and transportation of
              persons.......................           2           2           2
    23.1    Rental payments to GSA..........          13          13          13
    23.2    Rental payments to others.......                                   1
    23.3    Communications, utilities, and
              miscellaneous charges.........          16          17          18
    24.0    Printing and reproduction.......           3           6           6
    25.1    Advisory and assistance services           2           3           3
    25.2    Other services..................          16          17          14
    25.3    Purchases of goods and services
              from Government accounts......           4           3           4
    25.4    Operation and maintenance of
              facilities....................           1           1           1
    25.7    Operation and maintenance of
              equipment.....................           3           2           3
    26.0    Supplies and materials..........           4           4           4
    31.0    Equipment.......................          13          18          10
                                               ---------   ---------  ----------

    99.0      Subtotal, direct obligations..         183         199         200
    99.0  Reimbursable obligations..........         149         165         158
    99.5  Below reporting threshold.........           2           1
                                               ---------   ---------  ----------

    99.9    Total obligations...............         334         365         358
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.       2,008       2,048       2,097
    1005    Full-time equivalent of overtime
              and holiday hours.............          29          29          29
        Reimbursable:
          Total compensable workyears:

    2001    Full-time equivalent employment.         112         132          58
    2005    Full-time equivalent of overtime
              and holiday hours.............           2           2           2
    ---------------------------------------------------------------------------

                  HUD Public Housing Interest Subsidy Payments

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1810-0-1-604      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................         174         174         174
    22.00 New budget authority (gross)......
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         174         174         174
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....         174         174         174
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    70.00 Total new budget authority (gross)
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    87.00 Total outlays (gross).............
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................
    ---------------------------------------------------------------------------

        In 1985, funds were appropriated to the Treasury to cover the
    additional interest expenses incurred on borrowings by the Secretary of
    Housing and Urban Development from the Treasury to extend direct loans
    to local public housing projects under section 5(c) of the United States
    Housing Act of 1937.

    [[Page 798]]

        This appropriation was available only in connection with additional
    interest expenses incurred on Treasury borrowings prior to April 4,
    1985.

                 Payment to the Resolution Funding Corporation

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1851-0-1-908      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            41.0)...........................       2,328       2,328       2,328
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       2,328       2,328       2,328
    23.95 New obligations...................      -2,328      -2,328      -2,328
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........       2,328       2,328       2,328
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................       2,328       2,328       2,328
    73.20 Total outlays (gross).............      -2,328      -2,328      -2,328
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................       2,328       2,328       2,328
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........       2,328       2,328       2,328
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       2,328       2,328       2,328
    90.00 Outlays...........................       2,328       2,328       2,328
    ---------------------------------------------------------------------------

        The Financial Institutions Reform, Recovery, and Enforcement Act of
    1989 authorized and appropriated to the Secretary of the Treasury, such
    sums as may be necessary to cover interest payments on obligations
    issued by the Resolution Funding Corporation (REFCORP). REFCORP was
    established under the Act to raise $31.2 billion for the Resolution
    Trust Corporation (RTC) in order to resolve savings institution
    insolvencies.

        Sources of payment for interest due on REFCORP obligations include
    REFCORP investment income, proceeds from the sale of assets or warrants
    acquired by the RTC, and annual contributions by the Federal Home Loan
    Banks. If these payment sources are insufficient to cover all interest
    costs, funds appropriated to the Treasury shall be used to meet the
    shortfall.

                     Federal Reserve Bank Reimbursement Fund

                    (Legislative proposal, subject to PAYGO)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1884-4-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            25.3)...........................                                 122
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                 122
    23.95 New obligations...................                                -122
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........                                 122
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                                 122
    73.20 Total outlays (gross).............                                -122
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................                                 122
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........                                 122
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                 122
    90.00 Outlays...........................                                 122
    ---------------------------------------------------------------------------

        Legislation will be proposed to establish a permanent, indefinite
    appropriation to reimburse Federal Reserve Banks for their services as
    fiscal agents for Treasury's Fiscal Service (with the exception of
    services associated with the administration of the public debt provided
    under Public Law 101-509). These services include processing Government
    checks and electronic payments, maintaining Treasury accounts, and
    processing Federal tax deposits.

        Payments to Federal Reserve Banks are deficit neutral because they
    result in a corresponding increase in deposit earnings of Federal
    Reserve System receipts.

                          Interest on Uninvested Funds

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1860-0-1-908      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            43.0)...........................           4           4           4
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......           5           4           4
    23.95 New obligations...................          -4          -4          -4
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........           5           4           4
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          14          16          14
    73.10 New obligations...................           4           4           4
    73.20 Total outlays (gross).............          -2          -4          -4
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          16          14          14
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................           2           4           4
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........           2           4           4
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           5           4           4
    90.00 Outlays...........................           3           4           4
    ---------------------------------------------------------------------------

        Under conditions of the law creating each trust, interest accruing
    and payable from the general fund of the Treasury is appropriated for
    payment to the proper fund receipt accounts (31 U.S.C. 1321; 2 U.S.C.
    158; 20 U.S.C. 74a and 101; 24 U.S.C. 46; and 69 Stat. 533). Pursuant to
    Public Law 101-510, commencing October 1, 1991, the Soldiers' Home
    Permanent Fund will be invested in Treasury securities.

        The following schedule details the interest paid under this account:

                            [In millions of dollars]

                                         1995 actual  1996 est.   1997 est.
    Library of Congress trust fund
    1..............................                       1           1
    Immigration bonds deposit fund......           3           3           3
                                        ------------------------------------
          Total outlays.................           3           4           4
                                        ====================================

        1Interest rate is 8.0%.

    [[Page 799]]

                   Federal Interest Liabilities to the States

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1877-0-1-908      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            25.2)...........................           5          14          28
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......           5          14          28
    23.95 New obligations...................          -5         -14         -28
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........           5          14          28
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................           5          14          28
    73.20 Total outlays (gross).............          -5         -14         -28
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................           5          14          28
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........           5          14          28
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           5          14          28
    90.00 Outlays...........................           5          14          28
    ---------------------------------------------------------------------------

        As provided by statute and regulation, interest is paid to States
    when Federal funds are not transferred timely.

             Net Interest Paid to Loan Guarantee Financing Accounts

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1880-0-1-908      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            43.0)...........................       2,541         778         795
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       2,541         778         795
    23.95 New obligations...................      -2,541        -778        -795
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........       2,541         778         795
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................       2,541         778         795
    73.20 Total outlays (gross).............      -2,541        -778        -795
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................       2,541         778         795
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........       2,541         778         795
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       2,541         778         795
    90.00 Outlays...........................       2,541         778         795
    ---------------------------------------------------------------------------

        Loan guarantee financing accounts receive various payments and fees
    and make payment on defaults. When cash balances result from an excess
    of receipts over outlays, these balances are deposited with Treasury and
    earn interest. This account pays such interest to credit loan guarantee
    financing accounts from the general fund of the Treasury in accordance
    with section 505(c) of the Federal Credit Reform Act of 1990. The
    estimates of interest paid by this fund are derived from the estimates
    of interest received in the various financing accounts.

                       Claims, Judgments, and Relief Acts

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1895-0-1-808      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Claims adjudicated administratively:

    00.01   Claims for damages..............          18          20          20
    00.03   Claims for contract disputes....         104         105         105
                                               ---------   ---------  ----------

    00.91     Total claims adjudicated
                administratively............         122         125         125
          Judgments of the Court:

    01.01   Judgments, Court of Claims......         577         440         440
    01.02   Judgments, U.S. Courts..........         405         435         435
                                               ---------   ---------  ----------

    01.91     Total judgments of the courts.         982         875         875
                                               ---------   ---------  ----------

    10.00   Total obligations...............       1,104       1,000       1,000
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       1,104       1,000       1,000
    23.95 New obligations...................      -1,104      -1,000      -1,000
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........       1,104       1,000       1,000
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................       1,104       1,000       1,000
    73.20 Total outlays (gross).............      -1,104      -1,000      -1,000
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................       1,104       1,000       1,000
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........       1,104       1,000       1,000
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,104       1,000       1,000
    90.00 Outlays...........................       1,104       1,000       1,000
    ---------------------------------------------------------------------------

        Appropriations are made for payment of claims and interest for
    damages not chargeable to appropriations of individual agencies and for
    payment of private and public relief acts. Public Law 95-26 authorized a
    permanent indefinite appropriation to pay certain judgments from the
    general funds of the Treasury.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1895-0-1-808      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    42.0  Insurance claims and indemnities..       1,096         900         900
    43.0  Interest and dividends............           8         100         100
                                               ---------   ---------  ----------

    99.9    Total obligations...............       1,104       1,000       1,000
    ---------------------------------------------------------------------------

                             Energy Security Reserve

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0112-0-1-271      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................         305         304         304
    22.00 New budget authority (gross)......
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         305         304         304
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....         304         304         304
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    70.00 Total new budget authority (gross)
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation         438         397         362
    73.10 New obligations...................
    73.20 Total outlays (gross).............         -42         -35         -19
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation         397         362         343
    ----------------------------------------------------------------------------

    [[Page 800]]

        Outlays (gross), detail:
    86.93 Outlays from current balances.....          42          35          19
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........          42          35          19
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................          42          35          19
    ---------------------------------------------------------------------------

        The Energy Security Reserve was created principally to finance the
    activities of the U.S. Synthetic Fuels Corporation. Public Law 99-190
    rescinded the balance of unobligated funds available to the Corporation.
    The Act left $10 million in the Reserve for the Corporation's
    liquidation and $400 million for a Clean Coal Technology Demonstration
    program, which has been transferred to a new account in the Department
    of Energy. The Act also transferred responsibility for ongoing projects
    of the Corporation to the Secretary of the Treasury; these projects'
    activities and financing will continue to be displayed in this account.

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0112-0-1-271      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......           2           2           2
    ---------------------------------------------------------------------------

                           Biomass Energy Development

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0114-0-1-271      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          30          57          41
    22.00 New budget authority (gross)......          27         -16
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......          57          41          41
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          57          41          41
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    41.00   Transferred to other accounts...                     -16
          Permanent:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).          27
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................          27         -16
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation           2           2           2
    73.10 New obligations...................
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation           2           2           2
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    87.00 Total outlays (gross).............
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -27
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                     -16
    90.00 Outlays...........................         -27
    ---------------------------------------------------------------------------

        This account finances programs to aid commercial production of
    alcohol and other fuels from crops and crop waste, timber, animal and
    timber waste, and other forms of biomass and urban waste activities, as
    authorized under Title II of the Energy Security Act.

        Administrative Provisions in 1989 for the Department of Energy allow
    the Department of Energy to retain in this account any funds brought
    into its Alcohol Fuels Loan Guarantee Program, either through sale of
    assets the Government has acquired through loan default and foreclosure,
    or repayments made on a loan for which the Department of Energy has
    become the direct lender by paying the guarantee on a defaulted loan.
    These retained funds will be held in a reserve against the possibility
    of further guaranteed loan defaults. The Department of Energy will also
    be able to use unobligated funds from its Alternative Fuels Production
    account to pay the guaranteed portion of defaults if the need arises,
    and if those funds are not needed by the Alternative Fuels Production
    program. In 1993, $44 million was transferred to the Energy Information
    Administration (EIA) to offset approximately half of EIA's budget
    authority requirements.

    Credit accounts:

       Payments to the Farm Credit System Financial Assistance Corporation

        For necessary payments to the Farm Credit System Financial
    Assistance Corporation by the Secretary of the Treasury, as authorized
    by section 6.28(c) of the Farm Credit Act of 1971, as amended, for
    reimbursement of interest expenses incurred by the Financial Assistance
    Corporation on obligations issued through 1994, as authorized,
    [$15,453,000] $10,290,000. (Agriculture, Rural Development, Food and
    Drug Administration, and Related Agencies Appropriations Act, 1996.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1850-0-1-908      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            41.0)...........................          46          15          10
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          57          15          10
    22.30 Unobligated balance expiring......         -11
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......          46          15          10
    23.95 New obligations...................         -46         -15         -10
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................          57          15          10
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................          46          15          10
    73.20 Total outlays (gross).............         -46         -15         -10
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          46          15          10
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........          46          15          10
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          57          15          10
    90.00 Outlays...........................          46          15          10
    ---------------------------------------------------------------------------

        The Agricultural Credit Act of 1987 (Public Law 100-233) authorized
    such sums as necessary to be appropriated to the Secretary of the
    Treasury for payment to the Farm Credit System Financial Assistance
    Corporation (FAC).

        Treasury payments annually reimburse the FAC for interest expense on
    FAC debt, which is authorized to be issued through 1992. Treasury is
    authorized to pay all or part of FAC interest for the first 10 years on
    each 15-year FAC debt issuance. Debt proceeds are used to provide
    assistance

    [[Page 801]]
    to financially troubled Farm Credit System lending institutions.

        Federal interest payment was less than the appropriation request for
    1995 because the financial performance of the Farm Credit System
    exceeded expectations. The Agricultural Credit Act of 1987 provided that
    the Farm Credit System's share of interest assessment for FAC debt would
    increase if the System's retained earnings exceeded five percent of its
    assets. For 1995, the Treasury portion of interest assessments was
    estimated at 50 percent. However, the System's actual retained earnings
    levels supported an 80 percent share for 1995.

                                   Trust Funds

                      Rebate of Saint Lawrence Seaway Tolls

                         (harbor maintenance trust fund)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8865-0-7-808      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            25.2)...........................           2
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......           2
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................           2
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................           2
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority           2
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           2
    90.00 Outlays...........................           2
    ---------------------------------------------------------------------------

                        FEDERAL FINANCING BANK ACTIVITIES

                                  Federal Funds

    Intragovernmental funds:

                             Federal Financing Bank

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4521-0-4-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Operating expenses:

    00.01   Administrative expenses.........           3           3           3
    00.02   Interest on borrowings from
              Treasury......................       7,309       6,010       4,616
    00.04   Interest on borrowings from
              civil service and disability
              trust.........................       1,337       1,337       1,337
    00.05   Interest on prepayment premiums.         114         107          86
                                               ---------   ---------  ----------

    10.00   Total operating expenses........       8,763       7,457       6,043
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.90 Unobligated balance available,
            start of year: Fund balance.....           5           5           5
    22.00 New budget authority (gross)......       8,761       7,457       6,043
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......       8,766       7,462       6,048
    23.95 New obligations...................      -8,763      -7,457      -6,043
    24.90 Unobligated balance available, end
            of year: Fund balance...........           5           5           5
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............       8,761       7,457       6,043
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation       2,366       2,366       2,366
    73.10 New obligations...................       8,763       7,457       6,043
    73.20 Total outlays (gross).............      -8,763      -7,457      -6,043
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation       2,366       2,366       2,366
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................       8,761       7,457       6,043
    86.98 Outlays from permanent balances...           3
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........       8,763       7,457       6,043
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........      -8,761      -7,457      -6,043
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................           3
    ---------------------------------------------------------------------------

        The Federal Financing Bank (FFB) was created to ensure the
    coordination of Federal and federally assisted borrowing from the public
    and to ensure that such borrowings are financed in a manner least
    disruptive of private financial markets and institutions.

        Through 1991, the Bank was the vehicle through which most Federal
    agencies financed their programs involving the sale or placement of
    credit market instruments, including agency securities, guaranteed
    obligations, participation agreements, and loan assets.

        With the implementation of the Federal Credit Reform Act in 1992,
    agencies finance direct and guaranteed loan activity by borrowing
    directly from the Treasury as needed. The FFB no longer originates new
    loans to agencies to finance lending activities with the public. The FFB
    continues to initiate new loans to agencies to finance other activity,
    such as the resolution of failed thrift institutions by the Resolution
    Trust Corporation. In addition, the U.S. Postal Service borrows from the
    FFB if postal operations do not provide adequate cash flow.

        Transactions by the FFB on behalf of a Federal agency are treated as
    a means of financing the agency--i.e., lending by the FFB to the agency
    and borrowing by the agency from the FFB. These transactions are not
    reflected directly in the budget totals because borrowing and the
    repayment of borrowing between Federal agencies and the Treasury are not
    budgetary transactions. Rather, the budget authority and the outlays of
    the agency that are financed by such borrowing are reflected in
    particular agency accounts and, hence, in the budget totals.

        Lending by the FFB to an agency may be accomplished in any of three
    forms (the form used depends on the authorizing statutes pertaining to a
    particular agency or program): (1) the FFB may purchase agency financial
    assets; (2) the FFB may originate direct loans on behalf of an agency;
    and (3) the FFB may acquire debt securities that the agency is otherwise
    authorized to issue to the public. In the case of FFB loan originations,
    the FFB actually disburses loans directly to private borrowers on behalf
    of the agency and receives repayments from the private borrower on
    behalf of the agency. However, consistent with the legal requirement
    that transactions by the FFB be treated as a means of financing agency
    obligations, the budget reflects the budgetary effect of those
    transactions, which are, in succession, a loan by the FFB to the agency,
    a loan by the agency to a private borrower, a repayment by a private
    borrower to the agency, and a repayment by the agency to the FFB.

        In recent years, Congress has authorized certain Rural
    Electrification Administration-guaranteed borrowers and Department of
    Defense-guaranteed foreign military sales borrowers to prepay certain
    loans at par, without the contractually required prepayment premiums.
    Pursuant to these actions,

    [[Page 802]]
    the FFB has received REA-guaranteed borrower prepayments of $3.1 billion
    with associated losses of $0.9 billion. To date, $4.9 billion of
    eligible foreign military sales loans held by the FFB have been prepaid,
    with an associated tax loss of $1.7 billion.

        As a result of these losses FFB had a negative net worth of $2.3
    billion at the end of 1995.

        The following table shows by agency and program the net lending by
    the FFB during each year and the amount of loans outstanding at the end
    of the year.

        For 1996, the table reflects the exchange of $7.9 billion in FFB
    loans relating to the Tennessee Valley Authority and the Postal Service
    for Treasury securities of equal present value held by the Civil Service
    Retirement and Disability Fund. The Treasury securities received by FFB
    were immediately redeemed with Treasury, reducing the amount of debt
    subject to the statutory debt limit and permitting additional Treasury
    borrowing in the private markets. The reduced amounts of debt held by
    FFB are reflected in the net lending amounts in the table for the TVA
    and the Postal Service.

                 NET LENDING AND LOANS OUTSTANDING, END OF YEAR

                            [In millions of dollars]

    A. Funds Appropriated to the
        President:                       1995 actual  1996 est.   1997 est.

      1. Foreign military sales credit:
        Lending, net....................        -292        -246        -199
        Loans outstanding...............       3,493       3,247       3,048
    B. Department of Agriculture:
      1. Agricultural credit loans:
        Lending, net....................      -4,593      -1,470
        Loans outstanding...............       1,470
      2. Rural housing loans:
        Lending, net....................      -2,691      -3,000      -5,170
        Loans outstanding...............      21,700      18,700      13,530
      3. Rural development loans:
        Lending, net....................
        Loans outstanding...............       3,675       3,675       3,675
      4. Rural Electrification
        Administration:
        Lending, net....................         -41         -73         -21
        Loans outstanding...............      21,874      21,802      21,781
    C. Department of Defense:
      1. Defense business operations
        fund:
        Lending, net....................         -47         -49         -75
        Loans outstanding...............       1,432       1,383       1,308
    D. Department of Health and Human
        Services:
      1. Health maintenance
        organizations:
        Lending, net....................         -18          -3          -2
        Loans outstanding...............           9           7           5
      2. Medical facility loans:
        Lending, net....................         -12          -9          -8
        Loans outstanding...............          24          15           7
    E. Department of Housing and Urban
        Development:
      1. Section 108 guaranteed loans:
        Lending, net....................         -21         -20         -15
        Loans outstanding...............          89          69          54
      2. Low-rent public housing:
        Lending, net....................         -58         -62         -65
        Loans outstanding...............       1,689       1,627       1,561
    F. Department of the Interior:
      1. Territory of the Virgin
        Islands:
        Lending, net....................          -1          -1          -1
        Loans outstanding...............          21          20          19
    G. Department of Transportation:
      1. Railroad Revitalization and
        Regulatory Reform Act:
        Lending, net....................          -*          -2          -1
        Loans outstanding...............          14          12          11
      2. Washington Metropolitan Area
        Transit Authority:
        Lending, net....................        -665
        Loans outstanding...............
    H. General Services Administration:
      1. Federal buildings fund:
        Lending, net....................         113         -44         -40
        Loans outstanding...............       1,893       1,849       1,809
    I. Small Business Administration:
      1. Small business investment
        companies:
        Lending, net....................         -51          -3          -3
        Loans outstanding...............           6           3
      2. Section 503 guaranteed loans:
        Lending, net....................        -167          -6         -12
        Loans outstanding...............         356         350         338
      3. Development company loans:
        Lending, net....................          -1          -*
        Loans outstanding...............           *
    J. Export-Import Bank:
      Lending, net......................      -1,420        -685        -527
      Loans outstanding.................       2,506       1,821       1,294
    K. Federal Deposit Insurance
        Corporation:
      1. FSLIC Resolution Fund:
        Lending, net....................                   6,143      -1,885
        Loans outstanding...............                   6,143       4,258
    L. Pennsylvania Avenue Development
        Corporation:
      Lending, net......................         124          56
      Loans outstanding.................         374         430         430
    M. Postal Service:
      Lending, net......................      -1,708      -5,172       2,995
      Loans outstanding.................       7,265       2,093       5,088
    N. Resolution Trust Corporation:
      Lending,net.......................     -13,311     -13,209
      Loan outstanding..................      13,209
    O. Tennessee Valley Authority:
      Lending, net......................        -200      -3,200
      Loans outstanding.................       3,200
                                        ====================================
    Total lending:
      Lending, net......................     -25,060     -21,055      -5,029
      Loans outstanding.................      84,298      63,244      58,216
                                        ====================================

        *$500 thousand or less.

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4521-0-4-803    1994 actual    1995 actual     1996 est.      1997 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....         339            337           337            337
            Investments in US securities:
    1104      Agency securities, par........     109,490         84,496        63,442         58,414
    1106      Receivables, net..............       2,370          2,274         1,943          1,559
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................     112,199         87,107        65,722         60,310
        LIABILITIES:
          Federal liabilities:

    2101    Accounts payable................       2,755          2,720         2,389          2,016
            Debt:
    2103      Borrowing from Treasury.......      94,484         69,560        48,506         43,478
    2103      Debt arising from prepayment
                premiums....................       2,115          2,115         2,115          2,115
    2103      Borrowing from the Civil
                Service Retirement Trust
                Fund........................      15,000         15,000        15,000         15,000
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............     114,354         89,395        68,010         62,609
        NET POSITION:
    3100  Appropriated capital..............           5              5             5              5
    3300  Cumulative results of operations..      -2,161         -2,293        -2,293         -2,304
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............      -2,156         -2,288        -2,288         -2,299
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position     112,198         87,107        65,722         60,310
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4521-0-4-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................           3           3           3
    43.0  Interest and dividends............       8,760       7,454       6,040
                                               ---------   ---------  ----------

    99.9    Total obligations...............       8,763       7,457       6,043
    ---------------------------------------------------------------------------

                     BUREAU OF ALCOHOL, TOBACCO AND FIREARMS

                                  Federal Funds

    General and special funds:

                              Salaries and Expenses

        For necessary expenses of the Bureau of Alcohol, Tobacco and
    Firearms, including purchase of not to exceed six hundred and fifty
    vehicles for police-type use for replacement only and hire of passenger
    motor vehicles; hire of aircraft; and services of expert witnesses at

    [[Page 803]]
    such rates as may be determined by the Director; for payment of per diem
    and/or subsistence allowances to employees where an assignment to the
    National Response Team during the investigation of a bombing or arson
    incident requires an employee to work 16 hours or more per day or to
    remain overnight at his or her post of duty; not to exceed [$10,000]
    $12,500 for official reception and representation expenses; for training
    of State and local law enforcement agencies with or without
    reimbursement; provision of laboratory assistance to State and local
    agencies, with or without reimbursement; [$377,971,000] $406,005,000, of
    which not to exceed $1,000,000 shall be available for the payment of
    attorneys' fees as provided by 18 U.S.C. 924(d)(2); and of which
    $1,000,000 shall be available for the equipping of any vessel, vehicle,
    equipment, or aircraft available for official use by a State or local
    law enforcement agency if the conveyance will be used in drug-related
    joint law enforcement operations with the Bureau of Alcohol, Tobacco and
    Firearms and for the payment of overtime salaries, travel, fuel,
    training, equipment, and other similar costs of State and local law
    enforcement officers that are incurred in joint operations with the
    Bureau of Alcohol, Tobacco and Firearms: Provided, [That no funds made
    available by this or any other Act may be used to implement any
    reorganization of the Bureau of Alcohol, Tobacco and Firearms or
    transfer of the Bureau's functions, missions, or activities to other
    agencies or Departments in the fiscal year ending on September 30, 1996:
    Provided further, That no funds appropriated herein shall be available
    for salaries or administrative expenses in connection with consolidating
    or centralizing, within the Department of the Treasury, the records, or
    any portion thereof, of acquisition and disposition of firearms
    maintained by Federal firearms licensees: Provided further, That no
    funds appropriated herein shall be used to pay administrative expenses
    or the compensation of any officer or employee of the United States to
    implement an amendment or amendments to 27 CFR 178.118 or to change the
    definition of ``Curios or relics'' in 27 CFR 178.11 or remove any item
    from ATF Publication 5300.11 as it existed on January 1, 1994: Provided
    further,] That none of the funds appropriated herein shall be available
    to investigate or act upon applications for relief from Federal firearms
    disabilities under 18 U.S.C. 925(c): Provided further, That such funds
    shall be available to investigate and act upon applications filed by
    corporations for relief from Federal firearms disabilities under 18
    U.S.C. section 925(c). (Treasury Department Appropriations Act, 1996.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

            Compliance operations:
    00.01     Alcohol.......................          63          55          58
    00.02     Tobacco.......................           3           2           2
    00.03     Firearms......................          46          33          36
    00.04     Explosives....................           6           6           6
                                               ---------   ---------  ----------

    00.91       Total, compliance operations         118          96         102
    01.01   Alcohol.........................           1
    01.02   Tobacco.........................           1
    01.03   Firearms........................         215         211         224
    01.04   Explosives......................          50          71          80
                                               ---------   ---------  ----------

    01.91     Total, law enforcement........         267         282         304
                                               ---------   ---------  ----------

    01.92     Total direct program..........         385         378         406
    02.01 Reimbursable program..............          20          17          17
                                               ---------   ---------  ----------

    10.00   Total obligations...............         405         395         423
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           1          34          35
    22.00 New budget authority (gross)......         441         396         423
    22.30 Unobligated balance expiring......          -2
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         440         430         458
    23.95 New obligations...................        -405        -395        -423
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          34          35          35
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         421         378         406
    40.75   Reduction pursuant to P.L. 104-
              50............................          -1
    42.00   Transferred from other accounts.           1
                                               ---------   ---------  ----------

    43.00     Appropriation (total).........         421         378         406
          Permanent:

            Spending authority from
                offsetting collections:
    68.00     Offsetting collections (cash).          22          17          17
    68.10     Change in orders on hand from
                Federal sources.............          -2
                                               ---------   ---------  ----------

    68.90       Spending authority from
                  offsetting collections
                  (total)...................          20          17          17
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................         441         396         423
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
          Unpaid obligations, start of year:

    72.40   Obligated balance: Appropriation          30          38          39
    72.95   Orders on hand from Federal
              sources.......................           7           5           5
                                               ---------   ---------  ----------

    72.99     Total unpaid obligations,
                start of year...............          37          43          44
    73.10 New obligations...................         405         395         423
    73.20 Total outlays (gross).............        -395        -394        -421
    73.40 Adjustments in expired accounts...          -2
          Unpaid obligations, end of year:

    74.40   Obligated balance: Appropriation          38          39          40
    74.95   Orders on hand from Federal
              sources.......................           5           5           5
                                               ---------   ---------  ----------

    74.99     Total unpaid obligations, end
                of year.....................          43          44          45
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         355         348         374
    86.93 Outlays from current balances.....          19          30          30
    86.97 Outlays from new permanent
            authority.......................          20          17          17
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........         395         394         421
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
              Federal sources:
    88.00       Drug enforcement............         -17         -10         -10
    88.00       Other Federal sources.......          -5          -7          -7
                                               ---------   ---------  ----------

    88.90       Total, offsetting
                  collections (cash)........         -22         -17         -17
    88.95 Change in orders on hand from
            Federal sources.................           2
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         421         378         406
    90.00 Outlays...........................         374         377         404
    ---------------------------------------------------------------------------

        The Bureau of Alcohol, Tobacco and Firearms is responsible for the
    enforcement of the laws designed to eliminate certain illicit activities
    and to regulate lawful activities relating to distilled spirits, beer,
    wine and nonbeverage alcohol products, tobacco, firearms, and
    explosives.

        Regulatory enforcement.--This activity covers the regulation of: the
    alcohol and tobacco industries relating to revenue protection and
    product and market integrity; the legal firearms industry through a
    system of licensing and compliance inspections; and the explosives
    industry through a license and permit system for manufacturers, dealers,
    and users of explosives. Effective July 1, 1987, this activity included
    responsibility for the deposit and accounting for alcohol and tobacco
    excise taxes.

        Criminal enforcement.--This activity covers the enforcement of:
    Federal laws relating to the liquor industry; Federal firearms statutes
    and Federal laws to suppress illegal use of explosives and illegal
    trafficking in explosives.

        The performance indicator levels fall under the umbrella of the
    following Bureau goals:

         Suppress and prevent crime and violence through
    enforcement, regulation, and community outreach;

         Ensure fair and proper revenue collection;

         Provide fair and effective industry regulation; and

         Support and assist Federal, State, local, and international
    law enforcement.

        The performance measures continue to be refined.

    [[Page 804]]

                                 BUDGET PROGRAM

                                            1995        1996        1997
    Alcohol:
      Regulatory enforcement:
        Number of permit applications
          processed.....................       5,434       5,400
        Number of inspections...........       3,755       3,500
        Tax/fee dollars collected (in
          billion)......................         6.9         6.5         6.5
        Number of tax audits/inspections       1,109         900
        Percent of $ population
          inspected.....................        83.0        83.0
      Criminal enforcement:
        Arrests
          Other.........................          12          12
    Tobacco:
      Regulatory enforcement:
        Number of permit applications
          processed.....................         230         200
        Number of inspections...........         299         250
        Domestic tax/fee dollars
          collected (in billions).......         6.0         5.5         5.2
        Number of tax audits/inspections         206         190
        Percent of $ population
          inspected.....................        68.0        68.0
      Criminal enforcement:
        Arrests
          Other.........................          21          10
    Firearms:
      Regulatory enforcement:
        Number of license applications..      27,318      25,000      25,000
        Processing time (original appl.
          only).........................    43% w/in    70% w/in    85% w/in
                                             45 days     60 days     60 days
        Number of inspections...........      28,778      32,000      32,000
        Percent of population inspected.         7.2          15          15
        Avg of referrals and violations
          per inspection................         1.6         1.6         1.6
        Tax/fee dollars collected ($000)       186.6         185         185
        Number of tax audits/inspections         184         200         200
        Percent of $ population
          inspected.....................          16          20          20
      Criminal Enforcement:
        Arrests
          Class I.......................       6,027       6,027       5,527
        Conviction rate.................        80.3          80          85
        Average sentence (life sentences
          excluded).....................     5 years     5 years     5 years
        Number of traces................      79,777     120,000     150,000
        Average trace response time (in
          working days).................        11.5          14          12
    Explosives:
      Regulatory enforcement:
        Number of permit/license
          applications processed........       4,491       4,500       4,500
        Processing time (original appl.
          only).........................    92% w/in    95% w/in    97% w/in
                                             45 days     45 days     45 days
        Number of inspections...........       4,100       4,100       4,100
        Percent of population inspection        41.0        41.0        41.0
        Average number of referrals and
          violations per inspection.....         .31         .31         .31
      Criminal enforcement:
        Arrests (explosives):
          Class I.......................         279         279         300
        Conviction rate (explosives)....         80%         80%         80%
        Number of arson incidents:
        Arrests (arson):
          Class I.......................         287         287         300
        Conviction rate (arson).........         80%         80%         80%

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         188         190         204
    11.3      Other than full-time permanent                       1           1
    11.5      Other personnel compensation..          28          25          26
                                               ---------   ---------  ----------

    11.9        Total personnel compensation         216         216         231
    12.1    Civilian personnel benefits.....          65          65          70
    21.0    Travel and transportation of
              persons.......................          10          10           9
    22.0    Transportation of things........           1                       1
    23.1    Rental payments to GSA..........          34          36          36
    23.3    Communications, utilities, and
              miscellaneous charges.........          14          17          18
    24.0    Printing and reproduction.......           2           1           1
    25.2    Other services..................          30          22          23
    26.0    Supplies and materials..........           7           6           6
    31.0    Equipment.......................           6           5          11
                                               ---------   ---------  ----------

    99.0      Subtotal, direct obligations..         385         378         406
    99.0  Reimbursable obligations..........          20          17          17
                                               ---------   ---------  ----------

    99.9    Total obligations...............         405         395         423
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.       3,959       3,807       3,865
    1005    Full-time equivalent of overtime
              and holiday hours.............          25          20          22
        Reimbursable:
          Total compensable workyears:

    2001    Full-time equivalent employment.         130         112         112
    2005    Full-time equivalent of overtime
              and holiday hours.............           5           2           2
    ---------------------------------------------------------------------------

                              Laboratory Facilities

        For necessary expenses for site acquisition, design and construction
    of a new facility or facilities, or purchase of and necessary
    alterations to an existing facility or facilities, to house the Bureau
    of Alcohol, Tobacco and Firearms National Laboratory Center and the Fire
    Investigation Research and Development Center, not to exceed 185,000
    occupiable square feet, $62,000,000, to remain available until expended:
    Provided, That these funds shall not be available until a prospectus of
    authorization for the Laboratory Facilities is transmitted to the House
    Committee on Transportation and Infrastructure and the Senate Committee
    on Environment and Public Works.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1003-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            32.0)...........................                                  62
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                  62
    23.95 New obligations...................                                 -62
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................                                  62
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                                  62
    73.20 Total outlays (gross).............                                  -7
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation                                  55
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                                   7
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........                                   7
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                  62
    90.00 Outlays...........................                                   7
    ---------------------------------------------------------------------------

        This new appropriation is requested to provide full funding for the
    cost of designing and building a new ATF National Laboratory Center and
    FIRE Research facility.

        The current National Laboratory Center is located at an inadequate
    site. The relocation of the Laboratory Center to a new site will allow
    ATF to support its increased emphasis on firearms and explosives
    regulation and enforcement as well as to better perform its regulatory
    functions related to alcohol and tobacco. Nearly 90 percent of the
    current facility does not meet EPA and OSHA health and safety standards.
    The Congress has already appropriated $1.75 million to initiate the
    relocation.

        The Fire Investigation Research and Development (FIRE) Center will
    be co-located with ATF's forensic laboratory. This FIRE facility will
    provide law enforcement agencies with access to a single facility for
    scientific research and forensics support into the causes and
    characteristics of uncontrolled fires.

    [[Page 805]]

                  Internal Revenue Collections for Puerto Rico

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5737-0-2-806      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Deposits, internal revenue
            collections for Puerto Rico.....         206         232         240
        Appropriation:
    05.01 Internal revenue collections for
            Puerto Rico.....................        -206        -232        -240
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5737-0-2-806      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            41.0)...........................         206         232         240
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         206         232         240
    23.95 New obligations...................        -206        -232        -240
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.25 Appropriation (special fund,
            indefinite).....................         206         232         240
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................         206         232         240
    73.20 Total outlays (gross).............        -206        -232        -240
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         206         232         240
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........         206         232         240
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         206         232         240
    90.00 Outlays...........................         206         232         240
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1995 actual  1996 est.   1997 est.
    Enacted/requested:
      Budget Authority..................         206         232         240
      Outlays...........................         206         232         240
    Legislative proposal, subject to
        PAYGO:
      Budget Authority..................                                  57
      Outlays...........................                                  57
                                        ------------------------------------
    Total:
      Budget Authority..................         206         232         297
      Outlays...........................         206         232         297
                                        ====================================

                  Internal Revenue Collections for Puerto Rico

                    (Legislative proposal, subject to PAYGO)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5737-4-2-806      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................                                  57
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                  57
    23.95 New obligations...................                                 -57
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.00 Appropriation.....................                                  57
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                                  57
    73.20 Total outlays (gross).............                                 -57
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................                                  57
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........                                  57
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                  57
    90.00 Outlays...........................                                  57
    ---------------------------------------------------------------------------

        Excise taxes collected under the Internal Revenue laws of the United
    States on articles produced in Puerto Rico and either transported to the
    United States or consumed on the island are paid to Puerto Rico (26
    U.S.C. 7652).

                          UNITED STATES CUSTOMS SERVICE

                                  Federal Funds

    General and special funds:

                              Salaries and Expenses

        For necessary expenses of the United States Customs Service,
    including purchase of up to 1,000 motor vehicles of which 960 are for
    replacement only, including 990 for police-type use and commercial
    operations; hire of motor vehicles; not to exceed [$20,000] $30,000 for
    official reception and representation expenses; and awards of
    compensation to informers, as authorized by any Act enforced by the
    United States Customs Service; [$1,387,153,000] $1,453,170,000, of which
    such sums as become available in the Customs User Fee Account, except
    sums subject to section 13031(f)(3) of the Consolidated Omnibus
    Reconciliation Act of 1985, as amended (19 U.S.C. 58c(f)(3)), shall be
    derived from that Account; of the total, not to exceed $150,000 shall be
    available for payment for rental space in connection with preclearance
    operations, [and] not to exceed $4,000,000 shall be available until
    expended for research and not to exceed $1,000,000 shall be available
    until expended for conducting special operations pursuant to 19 U.S.C.
    2081: Provided, That uniforms may be purchased without regard to the
    general purchase price limitation for the current fiscal year[: Provided
    further, That the Commissioner of the Customs Service designate a single
    individual to be port director of all United States Government
    activities at two ports of entry, one on the southern border and one on
    the northern border: Provided further, That $750,000 shall be available
    for additional part-time and temporary positions in the Honolulu Customs
    District]. (Treasury Department Appropriations Act, 1996.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............       4,221       4,221       4,239
        Receipts:
    02.01 U.S. Customs users fees account,
            conveyance/passenger/other......         374         377         380
    02.02 U.S. Customs user fee accounts,
            merchandise processing, Treasury         702         723         744
                                               ---------   ---------  ----------

    02.99   Total receipts..................       1,076       1,100       1,124
                                               ---------   ---------  ----------

    04.00 Total: Balances and collections...       5,297       5,321       5,363
        Appropriation:
    05.01 Salaries and expenses.............      -1,076      -1,082      -1,094
                                               ---------   ---------  ----------

    05.99 Subtotal appropriation............      -1,076      -1,082      -1,094
    07.99 Total balance, end of year........       4,221       4,239       4,269
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Inspection and control..........         781         838         893
    00.02   Enforcement.....................         483         456         476
    00.03   Tariff and trade................         388         363         364
                                               ---------   ---------  ----------

    00.91     Total direct program..........       1,652       1,657       1,733
    01.01 Reimbursable program..............         425         434         449
                                               ---------   ---------  ----------

    10.00   Total obligations...............       2,077       2,091       2,182
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................         276         389         499
    22.00 New budget authority (gross)......       2,196       2,201       2,294
    22.30 Unobligated balance expiring......          -6
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......       2,466       2,590       2,793

    [[Page 806]]

    23.95 New obligations...................      -2,077      -2,091      -2,182
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....         389         499         611
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         692         685         751
    40.25   Appropriation (special fund,
              indefinite)...................         702         702         702
    40.35   Appropriation rescinded.........          -4
    42.00   Transferred from other accounts.           7
                                               ---------   ---------  ----------

    43.00     Appropriation (total).........       1,397       1,387       1,453
          Permanent:

    60.25   Appropriation (special fund,
              indefinite)...................         374         380         392
            Spending authority from
                offsetting collections:
    68.00     Offsetting collections (cash).         393         434         449
    68.10     Change in orders on hand from
                Federal sources.............          32
                                               ---------   ---------  ----------

    68.90       Spending authority from
                  offsetting collections
                  (total)...................         425         434         449
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................       2,196       2,201       2,294
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
          Unpaid obligations, start of year:

    72.40   Obligated balance: Appropriation         176         228         126
    72.95   Orders on hand from Federal
              sources.......................          78         110         110
                                               ---------   ---------  ----------

    72.99     Total unpaid obligations,
                start of year...............         254         338         236
    73.10 New obligations...................       2,077       2,091       2,182
    73.20 Total outlays (gross).............      -1,931      -2,088      -2,177
    73.40 Adjustments in expired accounts...         -62        -105           5
          Unpaid obligations, end of year:

    74.40   Obligated balance: Appropriation         228         126         136
    74.95   Orders on hand from Federal
              sources.......................         110         110         110
                                               ---------   ---------  ----------

    74.99     Total unpaid obligations, end
                of year.....................         338         236         246
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority       1,293       1,262       1,322
    86.93 Outlays from current balances.....          72         122         125
    86.97 Outlays from new permanent
            authority.......................         548         704         730
    86.98 Outlays from permanent balances...          18
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........       1,931       2,088       2,177
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.00     Federal sources...............        -334        -409        -423
    88.40     Non-Federal sources...........         -24         -25         -26
                                               ---------   ---------  ----------

    88.90       Total, offsetting
                  collections (cash)........        -358        -434        -449
    88.95 Change in orders on hand from
            Federal sources.................         -32
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,806       1,767       1,845
    90.00 Outlays...........................       1,572       1,654       1,728
    ---------------------------------------------------------------------------

        Inspection and control.--In enforcing the provisions of the Tariff
    Act of 1930, as amended, the Inspection and Control activity must: (1)
    stop the illegal entry of drugs and other prohibited items and enforce
    export laws while accommodating the law-abiding persons and cargo
    entering this country; (2) augment selectivity of Customs inspectional
    enforcement programs through improved techniques and equipment; (3)
    process persons and cargo entering this country; and (4) open new ports
    of entry and expand service at existing ports to meet the needs of the
    traveling and importing public.

        Enforcement.--Operating under the authority of titles 19 and 26,
    U.S. Code, this program investigates violations of laws and regulations
    enforced by Customs. These investigations support national enforcement
    efforts to combat narcotics smuggling, economic crime, and national
    security violations. Investigative areas include the smuggling of
    narcotics, child pornography and other prohibited materials, trade
    fraud, money laundering, and the illegal exports of critical technology
    and arms. Also, Customs has the ability to detect, sort, intercept,
    track, and apprehend the air and vessel smuggler, despite the
    continually shifting narcotics and contraband smuggling threat.

        Tariff and Trade.--The Tariff and Trade program administers the
    commercial activities of the Customs Service under the Tariff Act of
    1930, as amended. These activities include: (1) assessing and collecting
    duties, taxes, and fees on imported merchandise; (2) providing efficient
    service to the trade community; (3) protecting domestic industry and
    jobs from illegal and unfairly subsidized imports; (4) accurately
    collecting and reporting import and export statistics; (5) managing
    Customs regulatory audit and laboratory analyses of imports; and (6)
    enforcing the laws of other Federal agencies and numerous international
    agreements.

                             SELECTED WORKLOAD DATA

                                         1995 actual  1996 est.   1997 est.
    Formal Entries (in millions)........        13.1        15.1        17.3
    Total Collections (in billions).....       $23.3       $24.9       $26.7
    Passengers (in millions):
      Land..............................       370.6       376.0       382.0
      Air...............................        60.2        63.8        67.6
      Sea...............................         6.3         6.4         6.5
    Carriers (in thousands):
      Vehicles..........................     125,800     125,800     125,800
      Aircraft..........................         512         512         512
      Vessels...........................          91          91          91
    Investigative Activity:
      Total Cases.......................      31,534      33,110      34,770
      Class 1 Cases.....................      16,562      17,390      18,260
      Class 1 Arrests...................       4,117       4,325       4,540
      Class 1 Convictions...............       2,591       2,720       2,860

        The North American Free Trade Agreement Implementation Act (Public
    Law 103-182) extended the collection of Customs user fees (merchandise
    and passenger fees) through September 2003, as well as increased air and
    sea passenger collections, and lifted air and sea passenger country
    exemptions through September 1997.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         745         788         793
    11.3      Other than full-time permanent          16          17          22
    11.5      Other personnel compensation..         179         189         193
                                               ---------   ---------  ----------

    11.9        Total personnel compensation         940         994       1,008
    12.1    Civilian personnel benefits.....         225         217         254
    21.0    Travel and transportation of
              persons.......................          30          33          35
    22.0    Transportation of things........           6           4           5
    23.1    Rental payments to GSA..........         110         111         112
    23.2    Rental payments to others.......           5           4           6
    23.3    Communications, utilities, and
              miscellaneous charges.........          41          43          39
    24.0    Printing and reproduction.......           3           3           3
    25.2    Other services..................         101          96          96
    25.3    Purchases of goods and services
              from Government accounts......          38          36          37
    25.4    Operation and maintenance of
              facilities....................           4           4           4
    25.7    Operation and maintenance of
              equipment.....................          15          14          14
    26.0    Supplies and materials..........          25          24          23
    31.0    Equipment.......................          93          71          94
    32.0    Land and structures.............           5
    41.0    Grants, subsidies, and
              contributions.................          10           2           2
    42.0    Insurance claims and indemnities                       1           1
                                               ---------   ---------  ----------

    99.0      Subtotal, direct obligations..       1,651       1,657       1,733
    99.0  Reimbursable obligations..........         425         434         449
    99.5  Below reporting threshold.........           1
                                               ---------   ---------  ----------

    99.9    Total obligations...............       2,077       2,091       2,182
    ---------------------------------------------------------------------------

    [[Page 807]]

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.      16,441      17,134      17,497
    1005    Full-time equivalent of overtime
              and holiday hours.............         946         999       1,047
        Reimbursable:
          Total compensable workyears:

    2001    Full-time equivalent employment.       1,644       2,139       2,139
    2005    Full-time equivalent of overtime
              and holiday hours.............         571         581         581
    ---------------------------------------------------------------------------

         Operation and Maintenance, Air and Marine Interdiction Programs

        For expenses, not otherwise provided for, necessary for the
    operation and maintenance of marine vessels, aircraft, and other related
    equipment of the Air and Marine Programs, including operational training
    and mission-related travel, and rental payments for facilities occupied
    by the air or marine interdiction and demand reduction programs, the
    operations of which include: the interdiction of narcotics and other
    goods; the provision of support to Customs and other Federal, State, and
    local agencies in the enforcement or administration of laws enforced by
    the Customs Service; and, at the discretion of the Commissioner of
    Customs, the provision of assistance to Federal, State, and local
    agencies in other law enforcement and emergency humanitarian efforts;
    [$64,843,000] $83,363,000, which shall remain available until expended[;
    in addition $19,733,000 shall be transferred from the Customs Air and
    Marine Interdiction Programs, Procurement Account to remain available
    until expended]: Provided, That no aircraft or other related equipment,
    with the exception of aircraft which is one of a kind and has been
    identified as excess to Customs requirements and aircraft which has been
    damaged beyond repair, shall be transferred to any other Federal agency,
    Department, or office outside of the Department of the Treasury, during
    fiscal year [1996] 1997 without the prior [approval of] notice to the
    House and Senate Committees on Appropriations. (Treasury Department
    Appropriations Act, 1996.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0604-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Air and Marine Interdiction.....          74          79          56
    00.02   P3 Interdiction.................          24          22          22
    00.03   Procurement.....................           7           7           5
                                               ---------   ---------  ----------

    00.91     Total direct program..........         105         108          83
    01.01 Reimbursable program..............           2           8           6
                                               ---------   ---------  ----------

    10.00   Total obligations...............         107         116          89
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          52          43
    22.00 New budget authority (gross)......          90          73          89
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           8
    22.30 Unobligated balance expiring......          -1
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         149         116          89
    23.95 New obligations...................        -107        -116         -89
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          43
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................          88          65          83
          Permanent:

            Spending authority from
                offsetting collections:
    68.00     Offsetting collections (cash).           3           9           6
    68.10     Change in orders on hand from
                Federal sources.............          -1          -1
                                               ---------   ---------  ----------

    68.90       Spending authority from
                  offsetting collections
                  (total)...................           2           8           6
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................          90          73          89
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
          Unpaid obligations, start of year:

    72.40   Obligated balance: Appropriation          73         105         145
    72.95   Orders on hand from Federal
              sources.......................           2           1
                                               ---------   ---------  ----------

    72.99     Total unpaid obligations,
                start of year...............          75         106         145
    73.10 New obligations...................         107         116          89
    73.20 Total outlays (gross).............         -66         -78         -86
    73.40 Adjustments in expired accounts...          -2           1
    73.45 Adjustments in unexpired accounts.          -8
          Unpaid obligations, end of year:

    74.40   Obligated balance: Appropriation         105         145         148
    74.95   Orders on hand from Federal
              sources.......................           1
                                               ---------   ---------  ----------

    74.99     Total unpaid obligations, end
                of year.....................         106         145         148
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          53          52          66
    86.93 Outlays from current balances.....          11          18          14
    86.97 Outlays from new permanent
            authority.......................           2           8           6
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........          66          78          86
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -3          -9          -6
    88.95 Change in orders on hand from
            Federal sources.................           1           1
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          88          65          83
    90.00 Outlays...........................          65          69          80
    ---------------------------------------------------------------------------

        The Customs Air and Marine Interdiction Program combats the illegal
    entry of narcotics and other goods into the United States. This
    appropriation provides capital procurement and total operations and
    maintenance for the Customs air and marine program. This program also
    provides support for the interdiction of narcotics by other Federal,
    State and local agencies.

        For 1997, this account reflects the combination of, and incorporates
    activities formerly funded by, the Air and Marine Interdiction Programs,
    Procurement account and the Operations and Maintenance, Customs, P-3
    Drug Interdiction Program account.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0604-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Direct obligations:

    21.0    Travel and transportation of
              persons.......................           4           5           4
    23.2    Rental payments to others.......           2           2           2
    23.3    Communications, utilities, and
              miscellaneous charges.........           4           4           3
    25.1    Advisory and assistance services           1
    25.2    Other services..................          61          63          49
    26.0    Supplies and materials..........          26          27          20
    31.0    Equipment.......................           6           7           5
                                               ---------   ---------  ----------

    99.0      Subtotal, direct obligations..         104         108          83
    99.0  Reimbursable obligations..........           2           8           5
    99.5  Below reporting threshold.........           1                       1
                                               ---------   ---------  ----------

    99.9    Total obligations...............         107         116          89
    ---------------------------------------------------------------------------

       Customs Facilities, Construction, Improvements and Related Expenses

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0608-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct Program....................          20           9
                                               ---------   ---------  ----------

    10.00   Total obligations...............          20           9
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          28           9
    22.00 New budget authority (gross)......           1
                                               ---------   ---------  ----------

    [[Page 808]]

    23.90   Total budgetary resources
              available for obligation......          29           9
    23.95 New obligations...................         -20          -9
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           9
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................           1
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation           9          26          30
    73.10 New obligations...................          20           9
    73.20 Total outlays (gross).............          -3          -5
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          26          30          30
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.93 Outlays from current balances.....           3           5
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........           3           5
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           1
    90.00 Outlays...........................           3           5
    ---------------------------------------------------------------------------

        This account funds major Customs construction, repair, and facility
    improvement initiatives. No funds are being requested for 1997.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0608-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    25.3  Purchases of goods and services
            from Government accounts........           7           8
    25.4  Operation and maintenance of
            facilities......................           9
    32.0  Land and structures...............           4           1
                                               ---------   ---------  ----------

    99.9    Total obligations...............          20           9
    ---------------------------------------------------------------------------

                       Customs Services at Small Airports

                       (to be derived from fees collected)

        Such sums as may be necessary, not to exceed [$1,406,000]
    $2,406,000, for expenses for the provision of Customs services at
    certain small airports or other facilities when authorized by law and
    designated by the Secretary of the Treasury, including expenditures for
    the salary and expenses of individuals employed to provide such
    services, to be derived from fees collected by the Secretary [of the
    Treasury] pursuant to section 236 of Public Law 98-573 for each of these
    airports or other facilities when authorized by law and designated by
    the Secretary[ of the Treasury], and to remain available until expended.
    (Treasury Department Appropriations Act, 1996.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............           2           2           2
        Receipts:
    02.01 User fees for customs service.....           1           1           1
                                               ---------   ---------  ----------

    04.00 Total: Balances and collections...           3           3           3
        Appropriation:
    05.01 Customs services at small airports          -1          -1          -2
    07.99 Total balance, end of year........           2           2           1
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            11.1)...........................           2           1           2
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           1           1           1
    22.00 New budget authority (gross)......           1           1           2
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......           2           2           2
    23.95 New obligations...................          -2          -1          -2
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           1           1           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.20 Appropriation (special fund,
            definite).......................           1           1           2
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................           2           1           2
    73.20 Total outlays (gross).............          -1          -1          -2
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority           1           1           2
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........           1           1           2
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           1           1           2
    90.00 Outlays...........................           1           1           2
    ---------------------------------------------------------------------------

        Customs charges fees at certain small airports where the volume or
    value of business is insufficient to justify the availability of Customs
    services. The funds generated from these fees are applied to
    expenditures incurred in providing Customs services at each of these
    designated small airports. (19 U.S.C. 58b.)

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    11.1  Direct obligations: Personnel
            compensation: Full-time
            permanent.......................           1           1           1
    99.5  Below reporting threshold.........           1                       1
                                               ---------   ---------  ----------

    99.9    Total obligations...............           2           1           2
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......          24          30          50
    ---------------------------------------------------------------------------

                                   Trust Funds

                     Miscellaneous Permanent Appropriations

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-9922-0-2-806      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Deposits, duties and taxes, Puerto
            Rico, U.S. Customs Service......         138         149         153
        Appropriation:
    05.01 Miscellaneous permanent
            appropriations..................        -138        -149        -153
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-9922-0-2-806      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct obligations................         136         149         153
    01.01 Reimbursable programs.............           2
                                               ---------   ---------  ----------

    [[Page 809]]

    10.00   Total obligations...............         138         149         153
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................                       3           3
    22.00 New budget authority (gross)......         140         149         153
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         141         152         156
    23.95 New obligations...................        -138        -149        -153
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           3           3           3
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.25 Appropriation (special fund,
            indefinite).....................         138         149         153
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............           2
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................         140         149         153
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          10          10          10
    73.10 New obligations...................         138         149         153
    73.20 Total outlays (gross).............        -138        -149        -153
    73.45 Adjustments in unexpired accounts.          -1
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          10          10          10
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         133         149         153
    86.98 Outlays from permanent balances...           5
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........         138         149         153
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.40   Offsetting collections (cash)
              from: Non-Federal sources.....          -2
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         138         149         153
    90.00 Outlays...........................         135         149         153
    ---------------------------------------------------------------------------

        Customs duties, taxes, and fees collected in Puerto Rico are
    deposited in this account. After providing for the expenses of
    administering Customs activities in Puerto Rico, the remaining amounts
    are transferred to the Treasurer of Puerto Rico (48 U.S.C. 740, 795).

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-9922-0-2-806      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          12          13          13
    11.5      Other personnel compensation..           1           3           3
                                               ---------   ---------  ----------

    11.9        Total personnel compensation          13          16          16
    12.1    Civilian personnel benefits.....           5           5           5
    21.0    Travel and transportation of
              persons.......................           1           1           1
    23.3    Communications, utilities, and
              miscellaneous charges.........           1           3           3
    25.2    Other services..................           3           2           2
    25.4    Operation and maintenance of
              facilities....................           2           1           1
    25.7    Operation and maintenance of
              equipment.....................           1           1           1
    26.0    Supplies and materials..........           1           1           1
    31.0    Equipment.......................           2           1           1
    41.0    Payments to the Treasurer of
              Puerto Rico...................          94         103         105
    44.0    Refunds.........................          13          15          15
                                               ---------   ---------  ----------

    99.0      Subtotal, direct obligations..         136         149         151
    99.0  Reimbursable obligations..........           2
    99.5  Below reporting threshold.........                                   2
                                               ---------   ---------  ----------

    99.9    Total obligations...............         138         149         153
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-9922-0-2-806      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.         327         365         365
    1005    Full-time equivalent of overtime
              and holiday hours.............           5          16          16
        Reimbursable:
    2005  Total compensable workyears: Full-
            time equivalent of overtime and
            holiday hours...................          11
    ---------------------------------------------------------------------------

        Refunds, Transfers, and Expenses, Unclaimed and Abandoned Goods

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8789-0-7-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Proceeds of sales of unclaimed,
            abandoned, and seized goods,
            U.S. Customs Service, Treasury..           4           3           3
        Appropriation:
    05.01 Refunds, transfers and expenses,
            unclaimed, and abandoned goods..          -4          -3          -3
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8789-0-7-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            25.7)...........................           3           3           3
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           6           9           9
    22.00 New budget authority (gross)......           4           3           3
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           2
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......          12          12          12
    23.95 New obligations...................          -3          -3          -3
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           9           9           9
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.27 Appropriation (trust fund,
            indefinite).....................           4           3           3
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation           2
    73.10 New obligations...................           3           3           3
    73.20 Total outlays (gross).............          -3          -3          -3
    73.45 Adjustments in unexpired accounts.          -2
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................           3           3           3
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........           3           3           3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           4           3           3
    90.00 Outlays...........................           3           3           3
    ---------------------------------------------------------------------------

        Unclaimed and abandoned goods are held in storage under Customs
    custody for one year from the date of importation. At the end of that
    period, all merchandise upon which duties, storage, and other charges
    have not been paid is appraised and sold at public auction. The proceeds
    of such sales are deposited in this account. The salaries and expenses
    account is reimbursed for expenses of such sales and the balance is
    transferred to the general fund. (19 U.S.C. 528, 1491, 1493, 1559, 1613,
    1624).

                        Harbor Maintenance Fee Collection

        For administrative expenses related to the collection of the Harbor
    Maintenance Fee, pursuant to Public Law 103-182, $3,000,000, to be
    derived from the Harbor Maintenance Trust Fund and to be transferred to
    and merged with the Customs ``Salaries and Expenses'' account for such
    purposes. (Treasury Department Appropriations Act, 1996.)

    [[Page 810]]

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8870-0-7-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................                       3           3
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                       3           3
    23.95 New obligations...................                      -3          -3
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.26 Appropriation (trust fund,
            definite).......................                       3           3
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                       3           3
    73.20 Total outlays (gross).............                      -3          -3
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                       3           3
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........                       3           3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                       3           3
    90.00 Outlays...........................                       3           3
    ---------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8870-0-7-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    23.3  Communications, utilities, and
            miscellaneous charges...........                       2           2
    25.2  Other services....................                       2           2
    99.5  Below reporting threshold.........                      -1          -1
                                               ---------   ---------  ----------

    99.9    Total obligations...............                       3           3
    ---------------------------------------------------------------------------

                        BUREAU OF ENGRAVING AND PRINTING

                                  Federal Funds

    Intragovernmental funds:

                      Bureau of Engraving and Printing Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4502-0-4-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Operating expenses:

    00.01   Engraving and printing..........         429         469         486
    00.02   Space utilized by other agencies           4           4           4
    00.03   Other miscellaneous services....           1           1           1
                                               ---------   ---------  ----------

    00.91     Total operating expenses......         434         474         491
          Capital investment:

    01.01   Purchase of operating equipment.          70          78          78
    01.02   Plant alterations and
              experimental equipment........           2           2           2
                                               ---------   ---------  ----------

    01.91     Total capital investment......          72          80          80
                                               ---------   ---------  ----------

    10.00   Total obligations...............         506         554         571
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.90 Unobligated balance available,
            start of year: Fund balance.....         105          43          29
    22.00 New budget authority (gross)......         444         540         589
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         549         583         618
    23.95 New obligations...................        -506        -554        -571
    24.90 Unobligated balance available, end
            of year: Fund balance...........          43          29          46
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............         444         540         589
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          91         173         209
    73.10 New obligations...................         506         554         571
    73.20 Total outlays (gross).............        -424        -518        -587
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation         173         209         193
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         400         518         565
    86.98 Outlays from permanent balances...          24                      22
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........         424         518         587
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.00     Federal sources...............          -6          -7          -8
    88.40     Non-Federal sources...........        -438        -533        -581
                                               ---------   ---------  ----------

    88.90       Total, offsetting
                  collections (cash)........        -444        -540        -589
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................         -20         -22          -2
    ---------------------------------------------------------------------------

        The Bureau of Engraving and Printing designs, manufactures, and
    supplies Federal Reserve notes, various public debt instruments, as well
    as most evidences of a financial character issued by the United States,
    such as postage and internal revenue stamps. The Bureau executes certain
    printings for various territories administered by the United States,
    particularly postage and revenue stamps.

        The anticipated work volume is based on estimates of requirements
    submitted by agencies served. The program comprises the following
    activities:

        Engraving and printing--
            Currency.--Total deliveries of currency for 1996 and 1997 are
        estimated to be 9.7 and 10.2 billion notes, respectively. During
        1995, the Bureau delivered 9.9 billion Federal Reserve notes.
            Stamps.--This category of work is comprised of postal and
        internal revenue stamps. The projected requirements for 1996 and
        1997 are 27.5 and 25.0 billion stamps, respectively. In 1995, the
        Bureau delivered 24.7 billion stamps.
            Securities.--This program encompasses the production of a wide
        variety of bonds, notes, and debentures for the Bureau of Public
        Debt and certain other agencies of the Government.
            Commissions, certificates, etc.--This program is comprised
        primarily of Presidential and Department of Defense commissions and
        certificates, White House invitations, and identification cards for
        various Government agencies. It represents a small portion of the
        Bureau's total workload.

        Space utilized by other agencies.--Other agencies are charged for
    services provided in the space occupied in the Bureau's buildings.

        Other miscellaneous services.--A wide variety of miscellaneous
    services are performed by Bureau personnel for other agencies, which are
    charged on an actual cost basis.

        Purchase of operating equipment.--This category consists of new
    purchases and replacement of printing equipment and other related
    printing items.

        Plant alterations and experimental equipment.--This category
    encompasses alterations made on the Bureau's buildings and purchases of
    experimental equipment.

        The operations of the Bureau are currently financed by means of a
    revolving fund established in accordance with the provisions of Public
    Law 656, August 4, 1950 (31 U.S.C. 181), which requires the Bureau to be
    reimbursed by customer agencies for all costs of manufacturing products
    and services performed. The Bureau is also authorized to assess amounts
    to acquire capital equipment and provide for working capital needs.
    Bureau operations during 1995 resulted in an increase to retained
    earnings of $38.4 million.

    [[Page 811]]

                              PERFORMANCE MEASURES

                                         1995 actual  1996 est.   1997 est.
    Manufacturing workyears.............       1,572       1,720       1,720
    Engraving workyears.................         104         115         115
    Administrative and general workyears       1,653       1,670       1,670
          Total workyears...............       3,329       3,505       3,505
                                        ====================================

                          Performance measures                             1995            1996            1997

    Manufacturing:
      Federal reserve note deliveries (in billions).................            $9.9            $9.7           $10.2
      Postage stamp deliveries (in billions)........................            24.7            27.5              25
      Year-to-year productivity trend (% change)....................            -2.9               +               +
    Manufacturing support:
      Currency spoilage (% of total units printed)..................               5               7               7
      Postage stamp spoilage (% of total units printed).............            16.0            15.0            15.0
    Administrative:
      Annual financial statement audit opinion......................     Unqualified
                                                                             opinion
    (1) Unqualified opinion expected.
      Actual vs. standard manufacturing cost for currency (%
       variance)....................................................         1 below
                                                                            standard
    (1) At standard.

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4502-0-4-803    1994 actual    1995 actual     1996 est.      1997 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................         439            446           465            514
    0102  Expense...........................        -394           -408          -423           -452
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............          45             38            42             62
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4502-0-4-803    1994 actual    1995 actual     1996 est.      1997 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Non-Federal assets:

    1206    Receivables, net................          32             33            35             37
    1207    Advances and prepayments........           1              2             1              1
          Other Federal assets:

    1801    Cash and other monetary assets..         196            216           202            172
    1802    Inventories and related
              properties....................          92             91            99            100
    1803    Property, plant and equipment,
              net...........................         285            312           358            451
    1901    Other assets....................           7              3             5              6
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         613            657           700            767
        LIABILITIES:
    2101  Federal liabilities: Accounts
            payable.........................           7             20            21             24
          Non-Federal liabilities:

    2201    Accounts payable................          18             20            20             21
    2207    Other...........................          15             31            31             32
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............          40             71            72             77
        NET POSITION:
    3100  Appropriated capital..............          32             32            32             32
    3300  Cumulative results of operations..         541            554           596            658
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         573            586           628            690
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         613            657           700            767
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4502-0-4-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............         128         137         143
    11.3    Other than full-time permanent..           2           2           2
    11.5    Other personnel compensation....          29          31          32
                                               ---------   ---------  ----------

    11.9      Total personnel compensation..         159         170         177
    12.1  Civilian personnel benefits.......          38          37          39
    21.0  Travel and transportation of
            persons.........................           2           4           4
    22.0  Transportation of things..........           1           1           1
    23.1  Rental payments to GSA............           1           1           1
    23.3  Communications, utilities, and
            miscellaneous charges...........          13          14          15
    24.0  Printing and reproduction.........                       2           1
    25.1  Advisory and assistance services..
    25.2  Other services....................          51          62          58
    26.0  Supplies and materials............         169         183         195
    31.0  Equipment.........................          72          80          80
    99.0  Subtotal, reimbursable obligations         506         554         571
                                               ---------   ---------  ----------

    99.9    Total obligations...............         506         554         571
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4502-0-4-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Total compensable workyears:
    2001  Full-time equivalent employment...       2,921       3,055       3,055
    2005  Full-time equivalent of overtime
            and holiday hours...............         421         450         450
    ---------------------------------------------------------------------------

                               UNITED STATES MINT

                                  Federal Funds

    Public enterprise revolving funds:

                    United States Mint Public Enterprise Fund

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Coinage profit fund...............           7
        Appropriation:
    05.01 United States Mint public
            enterprise revolving fund.......          -7
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Manufacture of coins (domestic)...          46
    00.02 Protection of monetary metals and
            coins...........................           7
    00.04 Expansion and improvements........           1
    00.05 Distribution of coins.............           7
                                               ---------   ---------  ----------

    00.91   Program by Activities--Subtotal
              line (1 level)................          61
    01.01 Capital investments...............           2
                                               ---------   ---------  ----------

    01.92   Total direct program............          63
    02.01 Circulating coinage...............                     292         292
    02.02 Numismatic and investment products         359         319         258
    02.03 Protection........................                      15          15
    02.04 Capital investments...............          13          19          54
                                               ---------   ---------  ----------

    02.91   Program by Activities--Subtotal
              line (1 level)................         372         645         619
                                               ---------   ---------  ----------

    10.00   Total obligations...............         435         645         619
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.90 Unobligated balance available,
            start of year: Fund balance.....          35          24          39
    22.00 New budget authority (gross)......         433         660         603
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
    22.30 Unobligated balance expiring......          -1
    22.40 Capital transfer to general fund..         -10
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         458         684         642
    23.95 New obligations...................        -435        -645        -619
    24.90 Unobligated balance available, end
            of year: Fund balance...........          24          39          24
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................          56
          Permanent:

    60.25   Appropriation (special fund,
              indefinite)...................           7
    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).         370         660         603
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................         433         660         603
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.90 Unpaid obligations, start of year:
            Obligated balance: Fund balance.          57          64          77

    [[Page 812]]

    73.10 New obligations...................         435         645         619
    73.20 Total outlays (gross).............        -426        -632        -600
    73.40 Adjustments in expired accounts...          -1
    73.45 Adjustments in unexpired accounts.          -1
    74.90 Unpaid obligations, end of year:
            Obligated balance: Fund balance.          64          77          95
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          49
    86.93 Outlays from current balances.....           6
    86.97 Outlays from new permanent
            authority.......................         371         632         600
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........         426         632         600
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.40   Offsetting collections (cash)
              from: Non-Federal sources.....        -370        -660        -603
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          63
    90.00 Outlays...........................          56         -28          -3
    ---------------------------------------------------------------------------

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4159-0-3-803    1994 actual    1995 actual     1996 est.      1997 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................                        458           685            642
    0102  Expense...........................                       -419          -627           -565
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............                         39            58             77
    -----------------------------------------------------------------------------------------------

        The United States Mint manufactures coins, receives deposits of gold
    and silver bullion, and safeguards the Government's holdings of monetary
    metals. Public Law 104-52, dated November 19, 1995, enacted 5136, of
    Subchapter III of chapter 51 of subtitle IV of title 31, United States
    Code established the United States Mint Public Enterprise Fund. The new
    fund encompasses the previous Salaries and Expenses, Coinage Profit
    Fund, Coinage Metal Fund, and the Numismatic Public Enterprise Fund. The
    Mint will submit annual audited business-type financial statements to
    the Secretary of the Treasury and to Congress in support of the
    operations of the revolving fund.

        Circulating Coinage.--Funds the manufacture of circulating coins
    which is determined by public demand. In FY 1997, resources for this
    activity will allow the Mint to produce 20.3 billion coins.

        Numismatic and Investment Products.--Funds the manufacture of
    numismatic and bullion coins, medals, and other products for sale to
    collectors and the general public. These coins include annual recurring
    programs such as proof and uncirculated sets, silver proof coins, the
    American Eagle gold and silver bullion uncirculated and proof coins, and
    national and historic medals. The activity also includes nonrecurring
    programs for coins and medals which are legislated to commemorate
    specific events or individuals. In FY 1997 this activity will fund the
    1997 U.S. Botanic Gardens Commemorative Coin program.

        Protection.--Protection of the Government's stock of gold and silver
    bullion, coins, Mint employees and visitors, plant facilities and
    equipment, and all other Mint property against abuse, theft, damage,
    disorders, and all other unsafe or illegal practices is maintained by
    armed guards and modern protective devices.

        Capital Investments.--Provides for the enhancement of Mint
    production capabilities with the latest state-of-the-art technology;
    ensures the continuity of the long-range equipment modernization plans;
    and provides for repairs and improvements to existing Mint facilities.

        In 1995 the Circulating Coinage activity excludes the cost of metal.
    However, in 1996 with the merger of the former Coinage Metal Fund into
    the Mint Public Enterprise Fund, the cost of metal is included in the
    Circulating Coinage activity.

        The performance measures associated with each activity are listed
    below:

    ------------------------------------------------------------------------
                                           FY95         FY96         FY97
    ------------------------------------------------------------------------
    Circulating Coinage Activity:
      Coin production as a percentage
       of budgeted production........          111  ...........  ...........
      Circulating coinage supplied to
       FRB as percentage of
       circulating coinage requested.  ...........           85           85
      Coin inventory as a percentage
       of annual demand..............           21  ...........  ...........
      Percentage difference between
       circulating coinage
       inventories and desired min./
       max. inventory range..........  ...........  ...........  ...........
        Total cost as a % of face
         value.......................           31  ...........  ...........
    Costs to produce 50 cent coin....  ...........      $0.0867      $0.0867
    Costs to produce 25 cent coin....  ...........       0.0387       0.0387
    Costs to produce 10 cent coin....  ...........       0.0177       0.0177
    Costs to produce 5 cent coin.....  ...........       0.0314       0.0314
    Costs to produce 1 cent coin.....  ...........       0.0085       0.0085
    Numismatic and Investment
     Products:
      Sales as a percentage of prior
       year's sales..................  ...........          100          100
      Profits as a percentage of
       sales.........................  ...........            7            7
      Sales returns/replacements as a
       percentage of sales...........  ...........          0.1          0.1
      Cost of goods sold (net of
       metals) as a percentage of
       sales.........................  ...........           18           18
    Protection:
      Protection cost as a percentage
       of reserve value..............         0.01  ...........  ...........
      Losses as a percentage of
       reserve value.................        0.001        0.001        0.001
    Capital Investments:
      Equipment purchases as a
       percentage of the five-year
       plan..........................           95          100          100
      Building improvement projects
       accomplished as a percentage
       of the five-year plan.........           94          100          100
    ------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4159-0-3-803    1994 actual    1995 actual     1996 est.      1997 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....          96             92            95             98
            Investments in US securities:
    1106      Receivables, net..............           1              1             2              2
    1107      Advances and prepayments......           9             11            11             11
          Other Federal assets:

    1802    Inventories and related
              properties....................         196            193           199            205
    1803    Property, plant and equipment,
              net...........................          72             77            79             82
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         374            374           386            398
        LIABILITIES:
    2101  Federal liabilities: Accounts
            payable.........................         194            196           202            208
          Non-Federal liabilities:

    2201    Accounts payable................          11             15            16             16
    2207    Other...........................          51             55            57             59
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............         256            266           275            283
        NET POSITION:
    3200  Invested capital..................          15             15            16             16
    3300  Cumulative results of operations..         103             93            95             98
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         118            108           111            114
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         374            374           386            397
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          30
    11.3      Other than full-time permanent           1
    11.5      Other personnel compensation..           2
                                               ---------   ---------  ----------

    11.9        Total personnel compensation          33
    12.1    Civilian personnel benefits.....           8
    13.0    Benefits for former personnel...           1
    22.0    Transportation of things........           5
    23.1    Rental payments to GSA..........           1

    [[Page 813]]

    23.3    Communications, utilities, and
              miscellaneous charges.........           3
    25.2    Other services..................           4
    26.0    Supplies and materials..........           5
    31.0    Equipment.......................           2
    32.0    Land and structures.............           1
                                               ---------   ---------  ----------

    99.0      Subtotal, direct obligations..          63
          Reimbursable obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          44          81          82
    11.3      Other than full-time permanent           2           3           4
    11.5      Other personnel compensation..           3           5           5
                                               ---------   ---------  ----------

    11.9        Total personnel compensation          49          89          91
    12.1    Civilian personnel benefits.....          11          21          22
    13.0    Benefits for former personnel...           3
    21.0    Travel and transportation of
              persons.......................           1           2           1
    22.0    Transportation of things........          11          18          14
    23.1    Rental payments to GSA..........           2           3           3
    23.2    Rental payments to others.......                       1
    23.3    Communications, utilities, and
              miscellaneous charges.........          12          12           8
    24.0    Printing and reproduction.......           3           3           2
    25.2    Other services..................          27          33          14
    26.0    Supplies and materials..........         239         444         411
    31.0    Equipment.......................           7          12          25
    32.0    Land and structures.............           6           7          28
    42.0    Insurance claims and indemnities           1
    99.0  Subtotal, reimbursable obligations         372         645         619
                                               ---------   ---------  ----------

    99.9    Total obligations...............         435         645         619
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.         918
    1005    Full-time equivalent of overtime
              and holiday hours.............          39
        Reimbursable:
          Total compensable workyears:

    2001    Full-time equivalent employment.       1,275       2,347       2,376
    2005    Full-time equivalent of overtime
              and holiday hours.............          47          86          86
    ---------------------------------------------------------------------------

                            BUREAU OF THE PUBLIC DEBT

                                  Federal Funds

    General and special funds:

                          Administering the Public Debt

        For necessary expenses connected with any public-debt issues of the
    United States; not to exceed $2,500 for official reception and
    representation expenses; [$180,065,000] $176,310,000: Provided, That the
    sum appropriated herein from the General Fund for fiscal year [1996]
    1997 shall be reduced by not more than [$600,000] $4,400,000 as
    definitive security issue fees [are collected and not more than
    $2,500,000 as] and Treasury Direct Investor Account Maintenance fees are
    collected, so as to result in a final fiscal year [1996] 1997
    appropriation from the General Fund estimated at [$170,000,000]
    $171,910,000. (Treasury Department Appropriations Act, 1996.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Savings and retirement
              securities....................         114         133         132
    00.02   Marketable and special
              securities....................          51          48          44
    00.03   Reimbursements to Federal
              Reserve Banks.................         141         136         140
    00.04   Promoting the sale of savings
              bonds.........................          16
                                               ---------   ---------  ----------

    10.00   Total obligations...............         322         317         316
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           5           7
    22.00 New budget authority (gross)......         330         310         316
    22.30 Unobligated balance expiring......          -6
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         329         317         316
    23.95 New obligations...................        -322        -317        -316
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           7
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         180         175         172
          Permanent:

    60.05   Appropriation (indefinite)......         147         130         140
    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).           3           5           4
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................         330         310         316
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          52          50          62
    73.10 New obligations...................         322         317         316
    73.20 Total outlays (gross).............        -324        -305        -315
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          50          62          63
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         160         147         144
    86.93 Outlays from current balances.....          19          18          28
    86.97 Outlays from new permanent
            authority.......................         112         107         109
    86.98 Outlays from permanent balances...          33          33          34
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........         324         305         315
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.40   Offsetting collections (cash)
              from: Non-Federal sources.....          -3          -5          -4
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         327         305         312
    90.00 Outlays...........................         319         300         311
    ---------------------------------------------------------------------------

        This appropriation provides funds for the conduct of all public debt
    operations and the promotion of the sale of U.S. savings-type
    securities.

        Processing and accounting for:
            Savings securities.--This activity is concerned with the
        issuance, servicing, and retirement of savings bonds and notes and
        retirement-type securities, including: (1) the maintenance and
        servicing of individual accounts of owners of series H and HH bonds
        and the authorization of interest payments; and (2) the maintenance
        of accounting control over financial transactions, securities
        transactions and accountability, and interest cost. These functions
        are performed directly by the Bureau of the Public Debt, by the
        Federal Reserve Banks as fiscal agents of the United States, and by
        the qualified agents which issue and redeem savings bonds and notes.
        In FY 1996, this activity also consists of sales promotion efforts,
        using press, radio, other advertising media, and organized groups,
        augmented by concentrated sales campaigns emphasizing payroll
        savings plans.

                                            1995        1996        1997
    Timeliness of Regional Delivery
        System (RDS):
        Total RDS Issues (000)..........      20,075      23,125      23,125
        % Issued w/in 3 weeks...........       99.98       99.90       99.90
    Responsiveness to Customer Service
        Requests:
        Total Service Requests..........     389,327     438,000     434,000
        % Completed w/in 6 weeks........       67.19       80.00       80.00
      Number of Savings Securities
        Redemptions (000)                     65,856      69,000      69,000
      Number of Savings Securities
        Issued (000)                          75,629      83,500      83,500
            Number of Reissues and
              Claims (000)                     5,395       6,775       7,075
    Public Awareness of Savings Bonds
        Total Advertising Value ($000)..      20,355      16,500      17,000
        BPD Advertising Costs ($000)....       1,444       1,460       1,500

            Marketable and special securities.--This activity is concerned
        with all securities of the United States, other than savings and
        retirement securities, including securities of Government
        corporations for which the Bureau of the Public Debt provides
        services. Functions performed relate to the issuance, servicing, and
        retirement of these securities,

    [[Page 814]]
        both directly by the Bureau and through the Federal Reserve Banks,
        as fiscal agents, including: (1) The maintenance and servicing of
        individual accounts of owners of registered securities and book-
        entry Treasury bills; (2) the authorization of interest and
        principal payments; and (3) the maintenance of accounting control
        over financial transactions, securities transactions and
        accountability, and interest cost.

                                            1995        1996        1997
    Accuracy of Direct Access Security
        Accounts:
        Total Accounts Established......     318,838     100,000     100,000
        Percent established w/o errors..          99          99          99
    Timeliness of Treasury Securities
        Auction Results:
        Total Auctions..................         162         162         162
        Percent completed w/in 60
          minutes.......................          97          90          90
    Responsiveness to Customer Service
        Requests:
        Total Service Requests..........      21,500      21,000      21,600
        Percent completed w/in 3 weeks..          92          90          90

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          68          66          66
    11.3    Other than full-time permanent..           1           1           1
    11.5    Other personnel compensation....           5           4           4
                                               ---------   ---------  ----------

    11.9      Total personnel compensation..          74          71          71
    12.1  Civilian personnel benefits.......          15          16          15
    13.0  Benefits for former personnel.....           2
    21.0  Travel and transportation of
            persons.........................           1           2           2
    22.0  Transportation of things..........           1           1           1
    23.1  Rental payments to GSA............           6           6           6
    23.3  Communications, utilities, and
            miscellaneous charges...........          23          25          24
    24.0  Printing and reproduction.........           4           5           4
    25.2  Other services....................          29          30          29
    25.3  Purchases of goods and services
            from Government accounts........         148         144         148
    25.7  Operation and maintenance of
            equipment.......................           8           8           8
    26.0  Supplies and materials............           3           3           3
    31.0  Equipment.........................           8           5           5
    99.5  Below reporting threshold.........                       1
                                               ---------   ---------  ----------

    99.9    Total obligations...............         322         317         316
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Total compensable workyears:
    1001  Full-time equivalent employment...       1,880       2,026       1,875
    1005  Full-time equivalent of overtime
            and holiday hours...............          55          47          45
    ---------------------------------------------------------------------------

                    Payment of Government Losses in Shipment

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1710-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            42.0)...........................           1           1           1
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......           1           1           1
    23.95 New obligations...................          -1          -1          -1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.00 Appropriation.....................           1           1           1
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................           1           1           1
    73.20 Total outlays (gross).............          -1          -1          -1
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................           1           1           1
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........           1           1           1
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           1           1           1
    90.00 Outlays...........................                       1           1
    ---------------------------------------------------------------------------

        This account was created as self-insurance to cover losses in
    shipment of Government property such as coins, currency, securities,
    certain losses incurred by the Postal Service, and losses in connection
    with the redemption of savings bonds. Approximately 500 claims are paid
    annually.

                            INTERNAL REVENUE SERVICE

        The mission of the Internal Revenue Service is to collect the proper
    amount of tax revenue at the least cost; serve the public by continually
    improving the quality of our products and services; and perform in a
    manner warranting the highest degree of public confidence in our
    integrity, efficiency and fairness.

        To achieve its mission, the Service has identified three strategic
    objectives. First, to accomplish our objective of increasing compliance
    we will encourage and assist taxpayers to voluntarily file timely and
    accurate returns and pay on time; when taxpayers do not comply, we will
    take appropriate enforcement actions. Second, to achieve our objective
    of maximizing customer satisfaction and reducing burden we will reduce
    the time and expense experienced by taxpayers, tax professionals, and
    others in complying with the tax laws, while increasing their
    satisfaction with the tax system. Third, and finally, to meet our
    objective of achieving quality-driven productivity through systems
    improvements and employee development, we will continually improve the
    quality of products and services we provide by using systems improvement
    tools and techniques, and developing a highly-trained work force.

        IRS has developed a hierarchy of measures to focus the energies and
    talents of the organization and its employees on the attainment of the
    mission, and to establish clear lines of accountability for continuous
    improvement. At the top of this hierarchy of measures is a barometer of
    overall Service performance. This indicator compares the amount of
    revenue collected during a fiscal year, minus the IRS costs of
    collecting that revenue and minus the monetized value of the burden
    hours placed on taxpayers in meeting their tax obligations, with the
    amount of revenue that would have been collected if all taxpayers had
    paid their full tax liability.

        The second level of the measures hierarchy contains measures for the
    Service's three objectives, which are displayed below. Also at this
    level are measures that require the interrelated efforts of multiple
    functions.

        Finally, the third level of the measures hierarchy contains the
    measures for the Service's eighteen budget activities. These eighteen
    activities represent the Service's various functional components; each
    activity contributes toward the achievement of the Service's mission and
    objectives. Details on these measures are shown at the conclusion of the
    appropriation summaries.

                                            SERVICEWIDE PERFORMANCE MEASURES
    ----------------------------------------------------------------------------------------------------------------
                                                                   1995 actual           1996 est.        1997 est.
    ----------------------------------------------------------------------------------------------------------------
    Mission Measure:
      Collect the proper amount of tax  (Revenue Collected-    0.7766               0.7825                    0.7889
       revenue at the least cost..       (Budget + Burden))
                                          Total True
                                         Tax Liability=
    Objective Measures:
      Increase Voluntary Compliance...  (1) Total Collection   86.0                 86.3                        86.7
                                         Percentage (TCP).
                                        (2) Total Net Revenue  $1.271B              $1.358B                  $1.450B
                                         Collected.
      Maximize Customer Satisfaction..  (1) Revenue Collected  10.97                11.38                      11.80
                                         per Dollar of Burden.

    [[Page 815]]

                                        (2) Time expended by   5.3 billion hrs.     5.3 billion hrs.     5.3 billion
                                         taxpayers in                                                           hrs.
                                         fulfilling their tax
                                         responsibilities.
                                        (3) Favorability of    36                   47                            49
                                         IRS (Roper Survey).
      Achieve Quality-Driven            (1) Revenue Collected  172                  185                          189
       Productivity.                     per Dollar of IRS
                                         Budget.
    Multi-functional Measures:
                                        Total Revenue          $7.6B                $4.14B                    $4.15B
                                         Protected.
                                        % Tax Payments Paid    97                   97                          97.1
                                         Timely.
                                        Increase in Net        $88B                 $87B                        $92B
                                         Revenue Collected.
                                        PRP average
                                         processing time
                                         (closed cases in
                                         days):
                                          District             42.6                 40.5                        40.5
                                            Offices.
                                          Service              26.6                 25.5                        25.5
                                            Centers.
                                        % of PRP Cases         85.6                 86                            86
                                         Identified.
                                        PRP Quality Customer
                                         Service Rate (CSR):
                                          District             74                   78                            78
                                            Offices.
                                          Service              60                   70                            70
                                            Centers.
    ----------------------------------------------------------------------------------------------------------------

                                  Federal Funds

    General and special funds:

                     Processing, Assistance, and Management

        For necessary expenses of the Internal Revenue Service, not
    otherwise provided for; including processing tax returns; revenue
    accounting; providing assistance to taxpayers, management services, and
    inspection; including purchase (not to exceed 150 for replacement only,
    for police-type use) and hire of passenger motor vehicles (31 U.S.C.
    1343(b)); and services as authorized by 5 U.S.C. 3109, at such rates as
    may be determined by the Commissioner; [$1,723,764,000] $1,779,663,000,
    of which $3,700,000 shall be for the Tax Counseling for the Elderly
    Program, and of which not to exceed $25,000 shall be for official
    reception and representation expenses. (Treasury Department
    Appropriations Act, 1996.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 New installment agreements, IRS
            miscellaneous retained fees.....          33          99          99
    02.02 Restructured installment
            agreements, IRS miscellaneous
            retained........................           7          20          20
                                               ---------   ---------  ----------

    02.99   Total receipts..................          40         119         119
        Appropriation:
    05.01 Processing, assistance, and
            management......................         -40         -20         -40
    05.02 Tax law enforcement...............                     -99         -79
                                               ---------   ---------  ----------

    05.99 Subtotal appropriation............         -40        -119        -119
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Submission Processing...........         814         793         870
    00.03   Taxpayer service................         448         482         474
    00.04   Resource management processing
              services......................         284         261         258
    00.06   Management Services.............         123         106         111
    00.07   Inspection......................         101         102         107
                                               ---------   ---------  ----------

    00.91     Total direct program..........       1,770       1,744       1,820
    01.01 Reimbursable program..............          30          27          30
                                               ---------   ---------  ----------

    10.00   Total obligations...............       1,800       1,771       1,850
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          24          27          27
    22.00 New budget authority (gross)......       1,807       1,771       1,850
    22.30 Unobligated balance expiring......          -4
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......       1,827       1,798       1,877
    23.95 New obligations...................      -1,800      -1,771      -1,850
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          27          27          27
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................       1,737       1,724       1,780
          Permanent:

    60.25   Appropriation (special fund,
              indefinite)...................          40          20          40
            Spending authority from
                offsetting collections:
    68.00     Offsetting collections (cash).          35          27          30
    68.10     Change in orders on hand from
                Federal sources.............          -5
                                               ---------   ---------  ----------

    68.90       Spending authority from
                  offsetting collections
                  (total)...................          30          27          30
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................       1,807       1,771       1,850
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
          Unpaid obligations, start of year:

    72.40   Obligated balance: Appropriation         284         240         239
    72.95   Orders on hand from Federal
              sources.......................           5
                                               ---------   ---------  ----------

    72.99     Total unpaid obligations,
                start of year...............         289         240         239
    73.10 New obligations...................       1,800       1,771       1,850
    73.20 Total outlays (gross).............      -1,828      -1,770      -1,843
    73.40 Adjustments in expired accounts...         -21
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation         240         239         246
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority       1,569       1,569       1,620
    86.93 Outlays from current balances.....         187         156         155
    86.97 Outlays from new permanent
            authority.......................          67          45          66
    86.98 Outlays from permanent balances...           5                       2
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........       1,828       1,770       1,843
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -35         -27         -30
    88.95 Change in orders on hand from
            Federal sources.................           5
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,777       1,744       1,820
    90.00 Outlays...........................       1,793       1,743       1,813
    ---------------------------------------------------------------------------

        This appropriation provides for processing tax returns and related
    documents, processing data for compiling statistics of income, assisting
    taxpayers in correct filing of their returns and in paying taxes that
    are due, overall planning and direction of the Internal Revenue Service,
    and management of financial resources and procurement.

        Submission processing.--This activity provides for all actions
    associated with receipt of completed returns and payments, deposit of
    those payments, processing and accounting for revenue collections and
    Federal Tax Deposits and verification of the accuracy of information
    provided by the taxpayer through an automated master file system. It
    provides for payment of refunds, offset of refunds against delinquent
    accounts, issuance of notices that payments are overdue, identification
    of possible nonfilers for investigation, and assistance in the selection
    of tax returns for audit.

        Taxpayer services.--This activity aids voluntary compliance with
    Federal tax laws by informing taxpayers of their responsibilities and by
    providing services and information through various media which assist
    them in meeting their obligations. Inquiries concerning tax laws, IRS
    notices and procedures, and tax accounts problems are resolved.

        Resource management, processing, assistance and management.--This
    activity provides all administrative services for IRS Service Centers,
    Submission Processing Sites, Customer Service Sites, and Area
    Distribution Centers.

    [[Page 816]]

        Management services.--This activity sets policies and goals,
    provides leadership and direction for the Service, and provides
    Servicewide policy guidance for managing contract administration and
    procurement programs, conducting strategic and organizational planning,
    and developing and managing the human, logistical, and financial
    resources required to fulfill the Service's mission in performing tax
    administration.

        Inspection.--This activity protects public confidence in the
    integrity of the Internal Revenue Service. Internal Audit independently
    reviews service programs at the national, regional and local levels to
    ensure that laws and regulations are being followed, that management and
    financial internal controls are in place, that programs and major ADP
    systems are functioning effectively and efficiently and that
    appropriated funds are spent as authorized. Internal Security conducts
    background investigations to maintain the integrity of the IRS workforce
    against fraud and drug abuse and protect the Service against outside
    attempts to bribe, intimidate or harass its employees.

                     PERFORMANCE MEASURES BY BUDGET ACTIVITY

                        (Includes selected workload data)

                                         1995 actual  1996 est.   1997 est.
    Submission Processing:
      Number of primary returns filed
        (in thousands)..................     193,150     197,083     199,516
      Number of supplemental documents
        filed (in thousands)............      11,937      12,127      12,580
      Total number of individual refunds
        issued (in thousands)...........      88,736      90,510      91,596
      Processing accuracy rate--paper...         94%         94%         94%
      Processing accuracy rate--ELF.....         99%         99%         99%
      Refund timeliness--paper (days)...          36          40          40
      Refund timeliness--ELF (days).....          21          21          21
      % Dollar amount of Federal Tax
        Deposits received electronically          12        18.4        36.2
      % Returns filed on media other
        than paper......................           8          10          11
      % required individual returns
        filed...........................          86          86        86.2
    Taxpayer Services:
      Number of calls answered--toll-
        free (including Tele-tax calls).      110.6M      102.7M      102.7M
      TPS tax law accuracy (formerly
        called technical accuracy)......         91%         90%         90%
      TPS account accuracy..............         91%         91%         91%
      TPS Level of Access (Servicewide
        measure)........................       38.6%       41.4%         42%
      Calls answered as % of schedule...         111         100         100
      Initial Contact Resolution (ICR)
        rate (formerly called One-Stop
        Contact Rate)...................         75%         77%         79%
      Taxpayer Contacts/FTE.............       7,059       6,843       6,843
    Inspection:
      Number of Internal Audit reports
        issued..........................         116         110         110
      Number of Internal Audit
        recommendations to IRS
        management......................         582         660         660
      Number of security investigations
        conducted.......................       9,359       9,456       9,470
      Amount of fines, restitutions, and
        funds recovered or imposed by
        judicial order (in thousands)...      $5,682      $5,348      $5,356
      Number of prosecutions/
        Administrative actions..........       1,010       1,001       1,003
    Management Services:
      % of Employees Trained in Systems
        Management......................         8.8         9.0         9.1
      Training FTEs % of Total FTEs--RA.         9.0         6.0         6.0
      Training FTEs % of Total FTEs--TA.        19.0         9.0         9.0
      % Bargaining Unit Employees filing
        Step 2 Grievance................         1.7         1.6         1.5
      Absentee Rate.....................     68 hrs.     67 hrs.     66 hrs.
      TQO Certification.................         74%        100%        100%

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         713         703         757
    11.3      Other than full-time permanent         244         221         229
    11.5      Other personnel compensation..          62          43          44
                                               ---------   ---------  ----------

    11.9        Total personnel compensation       1,019         967       1,030
    12.1    Civilian personnel benefits.....         243         207         226
    13.0    Benefits for former personnel...          25          32          31
    21.0    Travel and transportation of
              persons.......................          20          18          18
    22.0    Transportation of things........          15          14          14
    23.1    Rental payments to GSA..........         145         209         209
    23.3    Communications, utilities, and
              miscellaneous charges.........          83         101          98
    24.0    Printing and reproduction.......          95          78          75
    25.1    Advisory and assistance services           1
    25.2    Other services..................          35          50          49
    25.3    Purchases of goods and services
              from Government accounts......          43          43          43
    25.4    Operation and maintenance of
              facilities....................          15
    25.5    Research and development
              contracts.....................           3           2           2
    25.7    Operation and maintenance of
              equipment.....................           3
    26.0    Supplies and materials..........          13          12          12
    31.0    Equipment.......................           8           7           9
    41.0    Grants, subsidies, and
              contributions.................           4           4           4
                                               ---------   ---------  ----------

    99.0      Subtotal, direct obligations..       1,770       1,744       1,820
    99.0  Reimbursable obligations..........          30          27          30
                                               ---------   ---------  ----------

    99.9    Total obligations...............       1,800       1,771       1,850
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.      34,018      31,270      31,579
    1005    Full-time equivalent of overtime
              and holiday hours.............         832         582         594
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         811         694         760
    ---------------------------------------------------------------------------

                               Tax Law Enforcement

        For necessary expenses of the Internal Revenue Service for
    determining and establishing tax liabilities; tax and enforcement
    litigation; technical rulings; examining employee plans and exempt
    organizations; investigation and enforcement activities; securing
    unfiled tax returns; collecting unpaid accounts; statistics of income
    and compliance research; the purchase (for police-type use, not to
    exceed 850), and hire of passenger motor vehicles (31 U.S.C. 1343(b));
    and services as authorized by 5 U.S.C. 3109, at such rates as may be
    determined by the Commissioner [$4,097,294,000] $4,527,821,000, of which
    not to exceed $1,000,000 shall remain available until September 30,
    [1998] 1999 for research[: Provided, That $13,000,000 shall be used to
    initiate a program to utilize private counsel law firms and debt
    collection agencies in the collection activities of the Internal Revenue
    Service in compliance with section 104 of this Act]. (Treasury
    Department Appropriations Act, 1996.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Examination.....................       1,576       1,591       1,795
    00.02   Chief counsel...................         375         370         250
    00.03   Employee plans and exempt
              organizations.................         133         131         133
    00.04   International...................          41          36          34
    00.05   Tax fraud and financial
              investigation.................         403         379         390
    00.06   Collection......................         882         792       1,078
    00.07   SOI/Compliance Research.........          61          60          60
    00.08   Information reporting program...         108          89         133
    00.09   Resources Management--Compliance         779         748         734
                                               ---------   ---------  ----------

    00.91     Total direct program..........       4,358       4,196       4,607
    01.01 Reimbursable program..............          68          76          84
                                               ---------   ---------  ----------

    10.00   Total obligations...............       4,426       4,272       4,691
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           1           1           1
    22.00 New budget authority (gross)......       4,445       4,272       4,691
    22.30 Unobligated balance expiring......         -19
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......       4,427       4,273       4,692
    23.95 New obligations...................      -4,426      -4,272      -4,691
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           1           1           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................       4,375       4,097       4,528
    42.00   Transferred from other accounts.           2
                                               ---------   ---------  ----------

    [[Page 817]]

    43.00     Appropriation (total).........       4,377       4,097       4,528
          Permanent:

    60.25   Appropriation (special fund,
              indefinite)...................                      99          79
    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).          68          76          84
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................       4,445       4,272       4,691
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation         369         395         386
    73.10 New obligations...................       4,426       4,272       4,691
    73.20 Total outlays (gross).............      -4,428      -4,281      -4,671
    73.40 Adjustments in expired accounts...          28
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation         395         386         406
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority       4,114       3,892       4,302
    86.93 Outlays from current balances.....         246         219         205
    86.97 Outlays from new permanent
            authority.......................          68         170         159
    86.98 Outlays from permanent balances...                                   5
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........       4,428       4,281       4,671
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -68         -76         -84
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       4,377       4,196       4,607
    90.00 Outlays...........................       4,361       4,205       4,587
    ---------------------------------------------------------------------------

        This appropriation provides for the examination of tax returns, both
    domestic and international, and the administrative and judicial
    settlement of taxpayer appeals of examination findings. It also provides
    for technical rulings, monitoring employee pension plans, determining
    qualifications of organizations seeking tax-exempt status, examining tax
    returns of exempt organizations, enforcing statutes relating to
    detection and investigation of criminal violations of the internal
    revenue laws, collecting unpaid accounts, compiling statistics of income
    and compliance research, and securing unfiled tax returns and payments.
    Funds are requested to continue the Service's ability to ensure
    equitable application and adequate enforcement of the tax laws, to
    promote voluntary compliance with the internal revenue laws, to identify
    possible nonfilers for investigation and to investigate cases of fraud
    or financial transactions related to possible money laundering schemes.

        Examination.--This activity encourages voluntary compliance with the
    internal revenue laws through the determination of correct tax liability
    by the selective examination of tax returns, the correction of errors,
    and explanation of these corrections to taxpayers. The appeals portion
    of this activity provides staffing, training, and direct support to
    allow for an administrative review process that provides a channel for
    impartial case settlement prior to cases being docketed in a court of
    law. This includes the offices of the national director of appeals and
    the regional director of appeals.

        Counsel.--The counsel activity is the independent legal counsel to
    the Internal Revenue Service and provides the correct legal
    interpretation of the internal revenue laws; represents the Internal
    Revenue Service in litigation; provides all other legal support for the
    Internal Revenue Service; and, performs these duties in a manner that
    enhances public confidence in the integrity, efficiency, and fairness of
    our nation's tax system.

        Employee plans and exempt organizations.--This activity monitors
    private pension plans to ensure compliance with the Employee Retirement
    Income Security Act of 1974, as amended. Organizations apply for tax-
    exempt status, which is determined by this activity, through the
    application of certain tests. By examining tax returns of tax-exempt
    organizations, it monitors and ensures compliance with current tax laws
    regarding tax-exempt organizations.

        International.--This activity directs the full range of IRS
    enforcement and assistance programs related to U.S. taxpayers doing
    business or residing outside the United States as well as non-resident
    aliens with a U.S. tax obligation. It also provides technical tax
    training and administrative assistance to foreign governments; provides
    compliance and taxpayer service support to Puerto Rico, the Virgin
    Islands and certain Pacific Island jurisdictions; and manages activities
    related to tax treaties between the United States and other governments.

        Statistics of income and compliance research.--This activity
    publishes Statistics of Income Reports on the operation of income tax
    laws, as required by the Internal Revenue Code for the Congress and its
    committees; for administrative use by the Secretary of the Treasury and
    the Commissioner of Internal Revenue; and for the Federal benchmark
    statistical programs on income, wealth and finance. This activity also
    develops and evaluates data on taxpayer filing characteristics based on
    returns as they are filed, and conducts statistical and economic studies
    for the Office of the Commissioner.

        Tax fraud and financial investigation.--This activity provides for
    enforcement of criminal statutes relating to violations of internal
    revenue laws. It investigates cases of suspected intent to defraud,
    recommends prosecution as warranted, and assists in the preparation and
    trial of criminal tax cases. In addition, financial investigations
    expose money laundering schemes through a variety of methods, including
    Currency Transaction Reports.

        Collection.--This activity collects unpaid tax accounts and secures
    delinquent returns; develops and implements programs to prevent tax
    accounts from becoming delinquent; determines and analyzes reasons for
    tax accounts that become delinquent; and develops, implements, and
    measures programs that analyze the reasons for types and degrees of
    nonfiling.

        Document matching.--This activity processes information returns,
    such as wage, dividend, and interest statements and matches them with
    related individual income tax returns. This enables the Service to
    identify income reporting discrepancies, unsubstantiated deductions, and
    nonfiling of tax returns and to verify facts and amounts in question
    through taxpayer contact prior to assessing additional tax or refunding
    excess credits.

        Resource management, compliance.--This activity provides all
    administrative services for IRS field installations.

                     PERFORMANCE MEASURES BY BUDGET ACTIVITY

             (Includes selected workload and selected revenue data)

                                         1995 actual  1996 est.   1997 est.
    Tax Fraud and Financial
        Investigation:
      Fraud Convictions.................       1,954       1,954       1,932
      Narcotics Convictions.............         994         921         900
      Indictment Rate...................         91%         90%         90%
      Publicized Investigations per FTE.         0.8         0.7         0.7
      Fraudulent return deletion rate--
        paper and electronic............         78%         80%         86%
      Refund fraud deletion rate--paper
        and electronic..................         76%         80%         86%
    Examination:
      Examination Measures:
      Recommended additional tax and
        penalties.......................      $28.6B      $23.8B      $23.4B
      Audit coverage....................       1.63%       1.54%       1.51%
      Cycle Time (Days) RA 1040 Business         307         298         289
      Cycle Time (Days) RA 1040
        Nonbusiness.....................         327         317         307
      Cycle Time (Days) RA 1120.........         375         364         353
      Cycle Time (Days) TA 1040 Business         265         257         249
      Cycle Time (Days) TA 1040
        Nonbusiness.....................         215         209         203
      CEP Currency (Open Year Average)..         3.2         3.2         3.1
      $/Hour Mean RA 1040...............         967       1,006       1,036
      $/Hour Mean RA 1120...............       1,073       1,116       1,149
      $/Hour Mean TA 1040...............         817         850         876
      $/Hour using Total Adjusted
        Revenue (TAR)...................       6,697       5,727       5,900
      % of Agreed and Partially Agreed
        CEP Examinations................        77.5        78.5        79.5
      % Assessed $ Collected Before 2nd
        Notice..........................        64.2        65.5        66.8
    Appeals Measures:
      Work Units Closed, Non-Docketed...      42,513      41,622      43,183
      Work Units Closed, Docketed.......      22,913      22,435      23,277
      Revenue in Billions of Dollars,
        Non-Docketed....................       2.878       2.817       2.924

    [[Page 818]]

      Revenue in Billions of Dollars,
        Docketed........................       0.616       0.603       0.626
      Agreed Cases, Non-Docketed........      35,371      34,630      35,928
      Agreed Cases, Docketed............      20,598      20,169      20,926
      Lapse Days, Non-Docketed Under $10
        million.........................         243         236         229
      Lapse Days, Non-Docketed $10
        million and Over................         824         799         775
      Increase % of Appeals Officer
        direct time.....................        55.5        58.3        60.0
    Chief Counsel:
      Technical Advice and Service
        Assistance (Completions)........       4,858       4,566       4,566
      Private Letter Rulings and Advance
        Pricing Agreements (Completions)       3,256       3,060       3,060
      Regulations, Revenue Rulings, and
        Revenue Procedures (Completions)         611         574         574
      Docketed Tax Litigation Case
        Closures........................      26,787      25,180      25,180
      Docketed Tax Litigation Dollars
        Protected for Closures ($000s)..   2,067,331   1,943,290   1,943,290
      Docketed Tax Litigation Cycle Time         564         530         530
      Counsel Bankruptcy--Closures......      30,515      28,684      28,684
      Counsel Bankruptcy--Dollars
        Protected ($000s)...............   6,631,486   6,233,600   6,233,600
      Counsel Litigation Support--
        Criminal Tax Closures...........       5,617       5,280       5,280
      Counsel Litigation Support--
        General Legal Services Closures.       3,247       3,052       3,052
      Counsel Litigation Support--Other
        General Litigation Closures.....      46,019      43,258      43,258
      Counsel Litigation Support--Refund
        Closures........................         841         790         790
      Counsel Litigation Support--Refund
        Dollars Protected ($000s).......      72,526      68,175      68,175
    Employee Plans and Exempt
        Organizations:
      EP Determination Cycle Time (Days)         119         180         125
      EO Determination Cycle Time (Days)          84          83          83
      EP Determination Letter Inventory.      54,800      20,000      20,000
    International:
      Foreign Controlled Corporation
        Direct Exam FTE.................      119.81          81          81
      US Initiated Competent Authority
        Case Cycle Time (Days)..........         656         730         730
      Foreign Initiated Competent
        Authority Case Cycle Time (Days)         597         730         730
      International Enforcement No
        Change Rate (Days)..............      22.46%       21.4%       20.4%
    Collection:
      Collection Yield..................      $25.1B      $21.9B      $23.0B
      ACS Average Cycles to Dispose TDA/
        TDI.............................        23.9        23.9        23.4
      CFf Average Cycles to Dispose TDA/
        TDI.............................        36.7        42.1        41.8
      ACS Level of Service..............         58%         80%         85%
      ACS Average Hours per Entity
        Disposition.....................         3.5         3.7         3.5
      CFf Average Hours per Entity
        Disposition.....................        44.4        49.8        48.8
      ACS $ Collected/FTE...............   1,124,000   1,236,000   1,298,000
      CFf $ Collected/FTE...............     413,000     438,000     460,000
    Document Matching:
      Assessments, Underreporter
        (Millions)......................      $1,658      $1,368      $1,619
      Assessments, Substitute for Return
        (Millions)......................      $1,948      $1,291      $1,140
      Refunds, Underreporter (Millions).        $120         $95        $125
      Information Returns Received
        (Millions)......................     1,052.0     1,154.4     1,139.6
      % of Information Documents
        Processed.......................       96.68       96.68       96.00
    Resources Management Compliance:
      Support Services Timeliness Index.       100.0       100.0       100.0
      Support Services Cycle Time Index.       100.0       105.4       105.4
      Support Services Cost Index.......       100.0       103.6       103.6
      Support Services Customer
        Satisfaction Index..............       100.0       100.0       100.0
      Support Services Quality Index....       100.0       100.0       100.0

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........       2,660       2,748       2,905
    11.3      Other than full-time permanent         129          80          81
    11.5      Other personnel compensation..          98          70          73
    11.8      Special personal services
                payments....................          13          14          14
                                               ---------   ---------  ----------

    11.9        Total personnel compensation       2,900       2,912       3,073
    12.1    Civilian personnel benefits.....         630         600         675
    13.0    Benefits for former personnel...           2           9           9
    21.0    Travel and transportation of
              persons.......................         109          93          93
    22.0    Transportation of things........           5           4           4
    23.1    Rental payments to GSA..........         338         334         318
    23.2    Rental payments to others.......           1
    23.3    Communications, utilities, and
              miscellaneous charges.........         122          45          52
    24.0    Printing and reproduction.......          20           9           9
    25.2    Other services..................         106         125         172
    25.3    Purchases of goods and services
              from Government accounts......           4           4           4
    25.4    Operation and maintenance of
              facilities....................          15
    25.5    Research and development
              contracts.....................           4           5           5
    25.7    Operation and maintenance of
              equipment.....................           3
    26.0    Supplies and materials..........          28          25          28
    31.0    Equipment.......................          70          30         164
    42.0    Insurance claims and indemnities           1           1           1
                                               ---------   ---------  ----------

    99.0      Subtotal, direct obligations..       4,358       4,196       4,607
    99.0  Reimbursable obligations..........          68          76          84
                                               ---------   ---------  ----------

    99.9    Total obligations...............       4,426       4,272       4,691
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.      69,370      66,552      68,942
    1005    Full-time equivalent of overtime
              and holiday hours.............         402         286         286
        Reimbursable:
          Total compensable workyears:

    2001    Full-time equivalent employment.         477         534         585
    2005    Full-time equivalent of overtime
              and holiday hours.............          96         102         122
    ---------------------------------------------------------------------------

                               Information Systems

        For necessary expenses for data processing and telecommunications
    support for Internal Revenue Service activities, including: tax systems
    modernization (modernized developmental systems), modernized operational
    systems, services and compliance, and support systems; and for the hire
    of passenger motor vehicles (31 U.S.C. 1343(b)); and services as
    authorized by 5 U.S.C. 3109, at such rates as may be determined by the
    Commissioner: [$1,527,154,000] $1,700,674,000, of which no less than
    [$695,000,000] $850,000,000 shall be available for tax systems
    modernization activities, of which up to $185,000,000 for tax and
    information systems development projects shall remain available until
    September 30, [1998: Provided, That of the funds appropriated for tax
    systems modernization, $100,000,000 may not be obligated until the
    Secretary of the Treasury provides a report to the Committees on
    Appropriations of the House and the Senate that (1) with explicit
    decision criteria, identifies, evaluates, and prioritizes all systems
    investments planned for fiscal year 1996, (2) provides a schedule for
    successfully mitigating deficiencies identified by the General
    Accounting Office in its April 1995 report to the Committees, (3)
    presents a milestone schedule for development and implementation of all
    projects included in the tax systems modernization program, and (4)
    presents a plan to expand the utilization of external expertise for
    systems development and total program integration] 1999. (Treasury
    Department Appropriations Act, 1996.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.05 TSM--Modernized Developmental.....         622         765         850
    00.06 Modernized Operational............          57          58          76
    00.07 Services and Compliance...........         607         679         670
    00.08 Support Systems...................          93         105         105
                                               ---------   ---------  ----------

    00.91   Total direct program............       1,379       1,607       1,701
    01.01 Reimbursable program..............          36          61          67
                                               ---------   ---------  ----------

    10.00   Total obligations...............       1,415       1,668       1,768
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................         129          84           4
    22.00 New budget authority (gross)......       1,395       1,588       1,768
    22.30 Unobligated balance expiring......         -26
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......       1,498       1,672       1,772
    23.95 New obligations...................      -1,415      -1,668      -1,768
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          84           4           4
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................       1,359       1,527       1,701
          Permanent:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).          36          61          67
                                               ---------   ---------  ----------

    [[Page 819]]

    70.00   Total new budget authority
              (gross).......................       1,395       1,588       1,768
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation         787         566         688
    73.10 New obligations...................       1,415       1,668       1,768
    73.20 Total outlays (gross).............      -1,599      -1,546      -1,687
    73.40 Adjustments in expired accounts...         -35
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation         566         688         769
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         970         993       1,106
    86.93 Outlays from current balances.....         593         492         514
    86.97 Outlays from new permanent
            authority.......................          36          61          67
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........       1,599       1,546       1,687
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -36         -61         -67
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,359       1,527       1,701
    90.00 Outlays...........................       1,563       1,485       1,620
    ---------------------------------------------------------------------------

        This appropriation provides for Servicewide data processing support,
    including the evaluation, development, and implementation of computer
    systems, software, and hardware requirements.

        Tax Systems Modernization (modernized developmental systems).--This
    activity provides for major redesign and acquisition of the basic
    information systems infrastructure needed to achieve a fully integrated
    framework for tax administration operations. This includes implementing
    a redesigned tax administration system, developing a target
    architecture, replacing equipment at major field installations, and
    executing other major redesign efforts.

        Modernized Operational.--This activity includes those Tax Systems
    Modernization projects that have advanced from the developmental phase
    of activity to an operational mode after Servicewide implementation and
    acceptance.

        Services and Compliance.--This activity provides automation support
    for the Processing, Assistance and Management and Tax Law Enforcement
    appropriations. The systems in this activity direct IRS compliance and
    enforcement programs including: examining tax returns, collecting unpaid
    accounts, securing delinquent returns, investigating tax fraud,
    resolving tax disputes, and determining tax liability status or
    exemption of organizations. This activity also provides automation
    support for processing tax and information returns, issuing refunds and
    notices, accounting for tax revenue, and assisting taxpayers with their
    tax obligations.

        Support Systems.--This activity provides automation support for all
    IRS administrative programs, including management and financial
    information, logistics, payroll and personnel, and internal audit and
    security automation. This activity also provides the support that
    ensures the efficient functioning of payroll and personnel systems,
    financial systems, resource inventory systems, and quality assurance
    efforts.

        Modernization Schedule.--The performance measures for the requested
    investment in tax systems modernization will be provided as part of the
    report requested in the 1996 appropriations act. The Treasury Secretary
    will provide this report to the Committees on Appropriations of the
    House and Senate containing, among four specific requests, a milestone
    schedule for development and implementation of all projects included in
    the tax systems modernization program.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         378         392         402
    11.3      Other than full-time permanent          11           4           9
    11.5      Other personnel compensation..          15           9           9
                                               ---------   ---------  ----------

    11.9        Total personnel compensation         404         405         420
    12.1    Civilian personnel benefits.....          79          74          80
    21.0    Travel and transportation of
              persons.......................          23          26          28
    22.0    Transportation of things........           1           1           1
    23.1    Rental payments to GSA..........          32          39          39
    23.3    Communications, utilities, and
              miscellaneous charges.........         176         236         208
    24.0    Printing and reproduction.......           6           3           3
    25.1    Advisory and assistance services           1
    25.2    Other services..................         335         394         384
    25.3    Purchases of goods and services
              from Government accounts......          23          24          24
    25.4    Operation and maintenance of
              facilities....................           5
    25.7    Operation and maintenance of
              equipment.....................          12          11          11
    26.0    Supplies and materials..........          44          58          46
    31.0    Equipment.......................         238         336         457
                                               ---------   ---------  ----------

    99.0      Subtotal, direct obligations..       1,379       1,607       1,701
    99.0  Reimbursable obligations..........          36          61          67
                                               ---------   ---------  ----------

    99.9    Total obligations...............       1,415       1,668       1,768
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.       8,636       8,529       8,529
    1005    Full-time equivalent of overtime
              and holiday hours.............         126          68          68
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         287         113         124
    ---------------------------------------------------------------------------

          Payment Where Earned Income Credit Exceeds Liability for Tax

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0906-0-1-609      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            44.0)...........................      15,244      18,138      19,921
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......      15,244      18,138      19,921
    23.95 New obligations...................     -15,244     -18,138     -19,921
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........      15,244      18,138      19,921
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................      15,244      18,138      19,921
    73.20 Total outlays (gross).............     -15,244     -18,138     -19,921
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................      15,244      18,138      19,921
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........      15,244      18,138      19,921
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................      15,244      18,138      19,921
    90.00 Outlays...........................      15,244      18,138      19,921
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1995 actual  1996 est.   1997 est.
    Enacted/requested:
      Budget Authority..................      15,244      18,138      19,921
      Outlays...........................      15,244      18,138      19,921
    Legislative proposal, subject to
        PAYGO:
      Budget Authority..................                     -14        -596
      Outlays...........................                     -14        -596
                                        ------------------------------------
    Total:
      Budget Authority..................      15,244      18,124      19,325
      Outlays...........................      15,244      18,124      19,325
                                        ====================================

        As provided by law, there will be instances wherein the earned
    income tax credit will exceed the amount of tax liabil

    [[Page 820]]
    ity owed, resulting in an additional payment to the tax filer. The
    Earned Income Credit was originally authorized by the Tax Reduction Act
    of 1975 (Public Law 94-12) and made permanent by the Revenue Adjustment
    Act of 1978 (Public Law 95-600). The Tax Reform Act of 1986 and the
    Omnibus Budget Reconciliation Acts of 1990 and 1993 have increased the
    allowance and expanded the eligibility for earned income credit.

          Payment Where Earned Income Credit Exceeds Liability for Tax

                    (Legislative proposal, subject to PAYGO)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0906-4-1-609      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            44.0)...........................                     -14        -596
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                     -14        -596
    23.95 New obligations...................                      14         596
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........                     -14        -596
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                     -14        -596
    73.20 Total outlays (gross).............                      14         596
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................                     -14        -596
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........                     -14        -596
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                     -14        -596
    90.00 Outlays...........................                     -14        -596
    ---------------------------------------------------------------------------

        Legislation will be proposed to better target the EITC, and to make
    additional compliance improvements.

                Refunding Internal Revenue Collections, Interest

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0904-0-1-908      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            43.0)...........................       2,655       2,890       2,961
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       2,655       2,890       2,961
    23.95 New obligations...................      -2,655      -2,890      -2,961
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........       2,655       2,890       2,961
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................       2,655       2,890       2,961
    73.20 Total outlays (gross).............      -2,655      -2,890      -2,961
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................       2,655       2,890       2,961
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........       2,655       2,890       2,961
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       2,655       2,890       2,961
    90.00 Outlays...........................       2,655       2,890       2,961
    ---------------------------------------------------------------------------

        Under certain circumstances, as provided in 26 U.S.C. 6611, interest
    is paid on Internal Revenue collections that must be refunded. The Tax
    Equity and Fiscal Responsibility Act of 1982 (Public Law 97-248)
    provides for daily compounding of interest. Under the Tax Reform Act of
    1986 (Public Law 99-514), interest paid on Internal Revenue collections
    will equal the Federal short-term rate plus two percentage points, such
    rate to be adjusted quarterly. A 7-percent rate will be in effect from
    April 1, 1996, through June 30, 1996.

    Public enterprise funds:

                         Federal Tax Lien Revolving Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4413-0-3-803      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            32.0)...........................           1           1           1
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           8           7           8
    22.00 New budget authority (gross)......           1           1
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......           9           8           8
    23.95 New obligations...................          -1          -1          -1
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           7           8           7
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............           1           1           1
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.42 Unpaid obligations, start of year:
            Obligated balance: U.S.
            Securities: Unrealized discounts                      -1
    73.10 New obligations...................           1           1           1
    73.20 Total outlays (gross).............          -1          -1          -1
    74.42 Unpaid obligations, end of year:
            Obligated balance: U.S.
            Securities: Unrealized discounts          -1
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................           1           1           1
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........           1           1           1
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.40   Offsetting collections (cash)
              from: Non-Federal sources.....          -1          -1          -1
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                  -1
    90.00 Outlays...........................           1
    ---------------------------------------------------------------------------

        This revolving fund was established pursuant to section 112(a) of
    the Federal Tax Lien Act of 1966, to serve as the source of financing
    the redemption of real property by the United States. During the process
    of collecting unpaid taxes, the government places a tax lien on real
    estate in order to protect the government's interest. Situations arise
    where property of this nature is collateral for other indebtedness and
    the tax lien is subordinate to the original indebtedness. In this
    circumstance, it is often to the government's interest to purchase the
    property during the foreclosure sale. The advantage arises when the
    property is worth substantially more than the first lienholder's equity
    but is being sold for an amount that barely covers that equity, thereby
    leaving no proceeds to apply against delinquent taxes. Under these
    circumstances, if the Government buys the property and subsequently puts
    it up for sale under more advantageous conditions, it is possible to
    realize sufficient profit on the transaction to fully or partially
    collect the amount of taxes due. The revolving fund is reimbursed from
    the proceeds of the sale in an amount equal to the amount expended from
    the fund for the redemption. The balance of the proceeds are applied
    against the amount of the tax, interest, penalties, and additions
    thereto, and for the costs of sale. The remain

    [[Page 821]]
    der, if any, would revert to the parties legally entitled to it.

               Administrative Provisions--Internal Revenue Service

        Section 1. Not to exceed [2] 5 per centum of any appropriation made
    available to the Internal Revenue Service for the current fiscal year by
    this Act may be transferred to any other Internal Revenue Service
    appropriation upon [the advance approval of] advance notice to the House
    and Senate Committees on Appropriations: Provided, That notwithstanding
    any other provision of this Act, the Internal Revenue Service is
    authorized to transfer such sums as may be necessary between
    appropriations [with advance approval of] upon advance notice to the
    House and Senate Appropriations Committees.
        Sec. 2. The Internal Revenue Service shall maintain a training
    program to insure that Internal Revenue Service employees are trained in
    taxpayers' rights, in dealing courteously with the taxpayers, and in
    cross-cultural relations. (Treasury Department Appropriations Act,
    1996.)

                          UNITED STATES SECRET SERVICE

                                  Federal Funds

    General and special funds:

                              Salaries and Expenses

        For necessary expenses of the United States Secret Service,
    including purchase [(not to exceed 665 vehicles for police-type use for
    replacement only)] (not to exceed 702 vehicles for police-type use, of
    which 665 shall be for replacement only), and hire of passenger motor
    vehicles; hire of aircraft; training and assistance requested by State
    and local governments, which may be provided without reimbursement;
    services of expert witnesses at such rates as may be determined by the
    Director; rental of buildings in the District of Columbia, and fencing,
    lighting, guard booths, and other facilities on private or other
    property not in Government ownership or control, as may be necessary to
    perform protective functions; for payment of per diem and/or subsistence
    allowances to employees where a protective assignment during the actual
    day or days of the visit of a protectee require an employee to work 16
    hours per day or to remain overnight at his or her post of duty; the
    conducting of and participating in firearms matches; presentation of
    awards; and for travel of Secret Service employees on protective
    missions without regard to the limitations on such expenditures in this
    or any other Act[: Provided, That approval is obtained in advance from
    the House and Senate Committees on Appropriations]; for repairs,
    alterations, and minor construction at the James J. Rowley Secret
    Service Training Center; for research and development; for making grants
    to conduct behavioral research in support of protective research and
    operations; not to exceed [$12,500] $15,000 for official reception and
    representation expenses; not to exceed $50,000 to provide technical
    assistance and equipment to foreign law enforcement organizations in
    counterfeit investigations; for payment in advance for commercial
    accommodations as may be necessary to perform protective functions; and
    for uniforms without regard to the general purchase price limitation for
    the current fiscal year: Provided, That 3 U.S.C. 203(a) is amended by
    deleting ``but not to exceed twelve hundred in number''; [$531,944,000]
    $516,182,000. (Treasury Department Appropriations Act, 1996.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Protection, investigations, and
              uniformed activities..........         472         489         509
    00.02   Other security programs.........           4           5
    00.03   Presidential candidate
              protective activities.........           4          43           7
                                               ---------   ---------  ----------

    00.91     Total direct program..........         480         537         516
    01.01 Reimbursable program..............           6           4           4
                                               ---------   ---------  ----------

    10.00   Total obligations...............         486         541         520
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           2           5
    22.00 New budget authority (gross)......         489         536         520
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         491         541         520
    23.95 New obligations...................        -486        -541        -520
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           5
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         484         532         516
    40.75   Procurement reduction pursuant
              to P.L. 103-[329].............          -1
                                               ---------   ---------  ----------

    43.00     Appropriation (total).........         483         532         516
          Permanent:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).           6           4           4
                                               ---------   ---------  ----------

    70.00   Total new budget authority
              (gross).......................         489         536         520
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          68          60          72
    73.10 New obligations...................         486         541         520
    73.20 Total outlays (gross).............        -492        -529        -521
    73.40 Adjustments in expired accounts...          -2
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          60          72          71
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         433         479         464
    86.93 Outlays from current balances.....          53          46          53
    86.97 Outlays from new permanent
            authority.......................           6           4           4
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........         492         529         521
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -6          -4          -4
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         483         532         516
    90.00 Outlays...........................         486         525         517
    ---------------------------------------------------------------------------

        The Secret Service is responsible for the security of the President,
    the Vice President and other dignitaries and designated individuals; for
    enforcement of laws relating to obligations and securities of the United
    States and financial crimes such as financial institution fraud and
    other fraud; and for protection of the White House and other buildings
    within Washington, DC.

        Investigations, protection, and uniformed activities.--The Service
    must provide for the protection of the President of the United States,
    immediate family members, the President-elect, the Vice President, or
    other officer next in the order of succession to the Office of the
    President, and the Vice President-elect, and the members of their
    immediate families unless the members decline such protection;
    protection of the person of a visiting head and accompanying spouse of a
    foreign state or foreign government and, at the direction of the
    President, other distinguished foreign visitors to the United States and
    official representatives of the United States performing special
    missions abroad; the protection of former Presidents, their spouses and
    minor children, unless such protection is declined. The Service is also
    responsible for investigation of counterfeiting of currency, and
    securities; forgery and altering of Government checks and bonds; thefts
    and frauds relating to Treasury electronic funds transfers; financial
    access device fraud, telecommunications fraud, computer and
    telemarketing fraud; fraud relative to federally insured financial
    institutions; and other criminal and noncriminal cases.

        The Secret Service Uniformed Division protects the Executive
    Residence and grounds in the District of Columbia; any building in which
    White House offices are located; the President and members of his
    immediate family; the official resi

    [[Page 822]]
    dence and grounds of the Vice-President in the District of Columbia; the
    Vice President and members of his immediate family; foreign diplomatic
    missions located in the Washington metropolitan area; the Treasury
    Building, its Annex and grounds, and such other areas as the President
    may direct on a case-by-case basis.

        Presidential candidate protective activities.--The Secret Service is
    authorized to protect major Presidential and Vice-Presidential
    candidates, as determined by the Secretary of the Treasury after
    consultation with an advisory committee. In addition, the Service is
    authorized to protect the spouses of major Presidential and Vice-
    Presidential candidates; however, such protection may not commence more
    than 120 days prior to the general Presidential election.

                             Performance Indicators

                                         1995 actual  1996 est.   1997 est.
    Cases Closed--The total number of
    cases worked and closed, excluding
    protective intelligence, protective
    surveys, and administratively closed
    cases...............................      38,508      33,500      38,500
    Arrests--The total number of arrests
    reported by field offices...........      12,289      12,000      12,000
    Percent Convicted--The total number
    of arrested who are convicted by
    trial or who plead guilty as a
    percent of the total number of
    arrest dispositions.................          98          98          98
    Counterfeit Notes Seized--Value of
    counterfeit notes seized expressed
    in dollars..........................  75,262,251  60,000,000  70,000,000

        Protection is measured in numbers of protectee stops. A stop is
    generally considered a city visited by a protectee.

                                         1996 actual  1996 est.   1997 est.
    Permanent Protection................       3,254       3,800       3,700
    Foreign Dignitaries Protection......         830       1,000       1,000
    Candidate/Nominee Protection........           0       1,800         600

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         195         210         222
    11.3      Other than full-time permanent          20          23          23
    11.5      Other personnel compensation..          66          71          67
                                               ---------   ---------  ----------

    11.9        Total personnel compensation         281         304         312
    12.1    Civilian personnel benefits.....          65          68          79
    21.0    Travel and transportation of
              persons.......................          35          64          38
    22.0    Transportation of things........           2           2           2
    23.1    Rental payments to GSA..........          33          35          35
    23.3    Communications, utilities, and
              miscellaneous charges.........          13          10          10
    24.0    Printing and reproduction.......           1           1           1
    25.2    Other services..................          28          28          23
    26.0    Supplies and materials..........           7           7           7
    31.0    Equipment.......................          14          15           8
    32.0    Land and structures.............           1           3           1
                                               ---------   ---------  ----------

    99.0      Subtotal, direct obligations..         480         537         516
    99.0  Reimbursable obligations..........           5           2           2
    99.5  Below reporting threshold.........           1           2           2
                                               ---------   ---------  ----------

    99.9    Total obligations...............         486         541         520
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Total compensable workyears:
    1001  Full-time equivalent employment...       4,549       4,672       4,951
    1005  Full-time equivalent of overtime
            and holiday hours...............       1,195       1,343       1,103
    ---------------------------------------------------------------------------

          Acquisition, Construction, Improvement, and Related Expenses

        For necessary expenses of construction, repair, alteration, and
    improvement of facilities, $29,165,000, to remain available until
    expended: Provided, That funds previously provided under the title,
    ``Treasury buildings and Annex repair and restoration,'' for the Secret
    Service's Headquarters Building, shall be transferred to this account.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1409-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................                                  29
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                  29
    23.95 New obligations...................                                 -29
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................                                  29
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                                  29
    73.20 Total outlays (gross).............                                  -3
    73.30 Obligated balance transferred, net                                  14
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation                                  40
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                                   3
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........                                   3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                  29
    90.00 Outlays...........................                                   3
    ---------------------------------------------------------------------------

        A new account has been created in this year's budget to provide
    funding for the interior build out of a new United States Secret Service
    headquarters.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1409-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................                                   3
    31.0  Equipment.........................                                   9
    32.0  Land and structures...............                                  17
                                               ---------   ---------  ----------

    99.9    Total obligations...............                                  29
    ---------------------------------------------------------------------------

                       Contribution for Annuity Benefits

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1407-0-1-751      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            12.1)...........................          40          46          46
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          40          46          46
    23.95 New obligations...................         -40         -46         -46
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........          40          46          46
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation           5           3           3
    73.10 New obligations...................          40          46          46
    73.20 Total outlays (gross).............         -42         -46         -46
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation           3           3           3
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................          40          46          46
    86.98 Outlays from permanent balances...           2
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........          42          46          46
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          40          46          46
    90.00 Outlays...........................          42          46          46
    ---------------------------------------------------------------------------

    [[Page 823]]

        The District of Columbia is reimbursed for benefit payments made
    from the revenue of the District of Columbia to or for members of the
    Secret Service Uniformed Division and such members of the U.S. Secret
    Service entitled to benefits under the Policemen and Firemen's
    Retirement and Disability Act (4 D.C. Code 521).

                           COMPTROLLER OF THE CURRENCY

                                   Trust Funds

                                Assessment Funds

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................         377         370         360
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.91 Unobligated balance available,
            start of year: U.S. Securities:
            Par value.......................          16          19          20
    22.00 New budget authority (gross)......         379         372         362
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         395         391         382
    23.95 New obligations...................        -377        -370        -360
    24.91 Unobligated balance available, end
            of year: U.S. Securities: Par
            value...........................          19          20          20
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............         379         372         362
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.91 Unpaid obligations, start of year:
            Obligated balance: U.S.
            Securities: Par value...........         247         236         225
    73.10 New obligations...................         377         370         360
    73.20 Total outlays (gross).............        -388        -381        -371
    74.91 Unpaid obligations, end of year:
            Obligated balance: U.S.
            Securities: Par value...........         236         225         214
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         379         372         362
    86.98 Outlays from permanent balances...           9           9           9
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........         388         381         371
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.00     Federal sources...............         -11         -11         -11
    88.40     Non-Federal sources...........        -368        -361        -351
                                               ---------   ---------  ----------

    88.90       Total, offsetting
                  collections (cash)........        -379        -372        -362
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................           9           9           9
    ---------------------------------------------------------------------------

        The Office of the Comptroller of the Currency was created for the
    purpose of establishing and regulating a national banking system. The
    National Currency Act of 1863 (12 U.S.C. 1 et seq., 12 Stat. 665)
    provided for the chartering and supervising functions in this
    connection. The income of the bureau is derived principally from
    assessments paid by national banks and interest on investments in U.S.
    Government obligations.

        The Administrator of National Banks charters new banking
    institutions only after investigation and due consideration of charter
    applications. Supervision of existing national banks is aided by the
    required submission of periodic reports and detailed onsite
    examinations, which are conducted by a staff of approximately 2,486
    national bank examiners. At present, there are approximately 2,898
    national banks with total assets of more than $2.3 trillion.

        In addition, the Comptroller considers applications for mergers in
    which the resulting bank will be a national bank and applications from
    banks to establish branches. The Comptroller of the Currency also
    promulgates rules and regulations for the guidance of national banks and
    bank directors.

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-8413-0-8-373    1994 actual    1995 actual     1996 est.      1997 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................         389            379           372            362
    0102  Expense...........................        -382           -380          -371           -361
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............           7             -1             1              1
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-8413-0-8-373    1994 actual    1995 actual     1996 est.      1997 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....           6              6             6              6
            Investments in US securities:
    1102      Treasury securities, par......         238            231           247            247
    1106      Receivables, net..............           2              1             1              1
    1107      Advances and prepayments......           1              1             1              1
          Non-Federal assets:

    1206    Receivables, net................           6              4             4              4
    1207    Advances and prepayments........           2              2             2              2
    1803  Other Federal assets: Property,
            plant and equipment, net........          97             93            97             97
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         352            338           358            358
        LIABILITIES:
    2101  Federal liabilities: Accounts
            payable.........................          37             35            36             36
          Non-Federal liabilities:

    2201    Accounts payable................           4              8             8              8
    2206    Pension and other actuarial
              liabilities...................          12              1             1              1
    2207    Other...........................         186            182           187            187
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............         239            226           232            232
        NET POSITION:
    3200  Invested capital..................         113            112           126            126
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         113            112           126            126
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         352            338           358            358
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............         214         211         204
    11.3    Other than full-time permanent..           4
    11.5    Other personnel compensation....           1           1           1
    11.8    Special personal services
              payments......................           2           1           1
                                               ---------   ---------  ----------

    11.9      Total personnel compensation..         221         213         206
    12.1  Civilian personnel benefits.......          56          57          55
    21.0  Travel and transportation of
            persons.........................          27          28          27
    22.0  Transportation of things..........           1           1           1
    23.2  Rental payments to others.........          26          27          28
    23.3  Communications, utilities, and
            miscellaneous charges...........           8           8           8
    24.0  Printing and reproduction.........           2           2           2
    25.1  Advisory and assistance services..          15          15          15
    26.0  Supplies and materials............           7           7           7
    31.0  Equipment.........................          14          14          14
    32.0  Land and structures...............          -3          -3          -3
    99.0  Subtotal, reimbursable obligations         374         369         360
    99.5  Below reporting threshold.........           3           1
                                               ---------   ---------  ----------

    99.9    Total obligations...............         377         370         360
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Total compensable compensable workyears:
    2001  Full-time equivalent employment...       3,737       3,600       3,475
    2005  Full-time equivalent of overtime
            and holiday hours...............           4           4           4
    ---------------------------------------------------------------------------

    [[Page 824]]

                                OFFICE OF VISION

                                  Federal Funds

    Public enterprise funds:

                          Office of Thrift Supervision

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................         164         145         144
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.91 Unobligated balance available,
            start of year: U.S. Securities:
            Par value.......................          28          56          53
    22.00 New budget authority (gross)......         192         142         141
                                               ---------   ---------  ----------

    23.90   Total budgetary resources
              available for obligation......         220         198         194
    23.95 New obligations...................        -164        -145        -144
    24.91 Unobligated balance available, end
            of year: U.S. Securities: Par
            value...........................          56          53          50
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............         192         142         141
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.91 Unpaid obligations, start of year:
            Obligated balance: U.S.
            Securities: Par value...........          98          69          67
    73.10 New obligations...................         164         145         144
    73.20 Total outlays (gross).............        -193        -147        -141
    74.91 Unpaid obligations, end of year:
            Obligated balance: U.S.
            Securities: Par value...........          69          67          70
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         192         142         141
    86.98 Outlays from permanent balances...           1           5
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........         193         147         141
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.20     Interest on U.S. securities...          -6          -5          -5
    88.40     Non-Federal sources...........        -186        -137        -136
                                               ---------   ---------  ----------

    88.90       Total, offsetting
                  collections (cash)........        -192        -142        -141
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................           1           5
    ---------------------------------------------------------------------------

        The Office of Thrift Supervision was created by the Financial
    Institutions Reform, Recovery, and Enforcement Act of 1989 (12 U.S.C.
    1811 note). The Office assumed the regulatory functions of the Federal
    Home Loan Bank Board dissolved by the same act.

        The Office charters, regulates and examines Federal thrifts, all of
    which are insured by the Savings Association Insurance Fund. In
    addition, the Office cooperates in the examination and supervision of
    State-chartered thrifts insured by the Savings Association Insurance
    Fund. The Office sets capital standards for Federal and State thrifts
    and reviews applications of State-chartered thrifts for conversion to
    Federal thrifts. It also reviews applications for establishment of
    branch offices.

        Income of the bureau is derived principally from assessments on
    thrifts, examination fees and interest on investments in U.S. Government
    obligations. At present, the Office oversees more than 1,400 thrifts
    with more than 11,000 operating branches and total assets of more than
    $700 billion.

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4108-0-3-373    1994 actual    1995 actual     1996 est.      1997 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................          95            192           145            144
    0102  Expense...........................        -108           -187          -150           -144
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............         -13              5            -5
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4108-0-3-373    1994 actual    1995 actual     1996 est.      1997 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Investments in US securities:

    1102    Federal assets: Treasury
              securities, par...............         126            125           120            120
    1803  Other Federal assets: Property,
            plant and equipment, net........          52             54            54             54
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         178            179           174            174
        LIABILITIES:
    2201  Non-Federal liabilities: Accounts
            payable.........................          83             62            67             70
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............          83             62            67             70
        NET POSITION:
    3100  Appropriated capital..............          43             64            54             51
    3200  Invested capital..................          52             53            54             54
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............          95            117           108            105
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         178            179           175            175
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          89          87          88
    11.5    Other personnel compensation....           2           1           1
    11.8    Special personal services
              payments......................           1           1           1
                                               ---------   ---------  ----------

    11.9      Total personnel compensation..          92          89          90
    12.1  Civilian personnel benefits.......          24          24          25
          Benefits for former personnel:

    13.0    Benefits for former personnel...           2           1           1
    13.0    Benefits for former personnel...          11
    21.0  Travel and transportation of
            persons.........................          10           9           9
    22.0  Transportation of things..........           1           1           1
    23.2  Rental payments to others.........           8           6           5
    23.3  Communications, utilities, and
            miscellaneous charges...........           2           2           2
    25.2  Other services....................           9          10           8
    26.0  Supplies and materials............           1           1           1
    31.0  Equipment.........................           2           1           1
    32.0  Land and structures...............           1                       1
    99.0  Subtotal, reimbursable obligations         163         144         144
    99.5  Below reporting threshold.........           1           1
                                               ---------   ---------  ----------

    99.9    Total obligations...............         164         145         144
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
        Total compensable workyears:
    2001  Full-time equivalent employment...       1,615       1,495       1,450
    2005  Full-time equivalent of overtime
            and holiday hours...............           4           4           4
    ---------------------------------------------------------------------------

                           INTEREST ON THE PUBLIC DEBT

                                  Federal Funds

    General and special funds:

                          Interest on the Public Debt

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0550-0-1-901      1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            43.0)...........................     332,414     344,628     346,118
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......     332,414     344,628     346,118
    23.95 New obligations...................    -332,414    -344,628    -346,118
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........     332,414     344,628     346,118
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................     332,414     344,628     346,118

    [[Page 825]]

    73.20 Total outlays (gross).............    -332,414    -344,628    -346,118
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................     332,414     344,628     346,118
                                               ---------   ---------  ----------

    87.00   Total outlays (gross)...........     332,414     344,628     346,118
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................     332,414     344,628     346,118
    90.00 Outlays...........................     332,414     344,628     346,118
    ---------------------------------------------------------------------------

                          GENERAL FUND RECEIPT ACCOUNTS

                               (In millions of dollars)

    ----------------------------------------------------------------------------
                                             1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
    Governmental receipts:
      20-015800  Transportation fuels tax...       8,491       6,920       7,162
      20-065000  Deposit of earnings,
        Federal Reserve System..............      23,378      23,752      22,580
        Legislative proposal, subject to
          PAYGO.............................                                  92
      20-085000  Registration, filing, and
        transaction fees....................           6
      20-086900  Fees for legal and judicial
        services, not otherwise classified..          48          48          48
      20-089100  Miscellaneous fees for
        regulatory and judicial services,
        not otherwise classified............           7           7           7
      20-101000  Fines, penalties, and
        forfeitures, agricultural laws......           2           2           2
      20-103000  Fines, penalties and
        forfeitures, immigration and labor
        laws................................          81          80          80
      20-104000  Fines, penalties, and
        forfeitures, customs, commerce, and
        antitrust laws......................          75          75          75
      20-105000  Fines, penalties, and
        forfeitures, narcotic prohibition
        and alcohol laws....................           4           4           4
      20-106000  Forfeitures of unclaimed
        money and property..................          10          10          10
      20-108000  Fines, penalties, and
        forfeitures, Federal coalmine health
        and safety laws.....................          20          20          20
      20-109900  Fines, penalties and
        forfeitures, not otherwise
        classified..........................         460         460         460
      20-112500  Recoveries under military
        occupation..........................                       7           7
      20-129900  Gifts to the United States,
        not otherwise classified............           1           1           1
      20-241100  User fees for IRS, Treasury          84          96         105
      20-309200  Recovery from Highway Trust
        Fund for refunds of taxes...........         917         808         821
      20-309400  Recovery from Airport and
        Airway Trust Fund for refunds of
        taxes...............................          37         111
      20-309500  Recovery from Leaking
        underground storage tank trust fund
        for refunds of taxes, EPA...........                       1
      20-309990  Refunds of moneys
        erroneously received and recovered
        (20X1807)...........................         -11         -20         -20
      95-085015  Registration, filing, and
        transaction fees, SEC...............         405         401         421
        Legislative proposal, subject to
          PAYGO.............................                                  47
      99-011050  Individual income taxes....     590,175     632,088     662,233
        Legislative proposal, subject to
          PAYGO.............................                  -1,285     -17,201
      99-011100  Corporation income and
        excess profits taxes................     156,392     166,613     181,633
        Legislative proposal, subject to
          PAYGO.............................                     136       2,113
      99-015250  Other Federal fund excise
        taxes...............................        -432         238         247
        Legislative proposal, subject to
          PAYGO.............................                    -382           5
      99-015300  Estate and gift taxes......      14,763      15,924      17,067
        Legislative proposal, subject to
          PAYGO.............................                                  10
      99-015500  Tobacco excise tax.........       5,878       5,872       5,796
      99-015600  Alcohol excise tax.........       7,216       7,189       7,173
      99-015700  Telephone excise tax.......       3,794       4,010       4,241
      99-031050  Other Federal fund customs
        duties..............................      12,220      12,837      14,308
        Legislative proposal, subject to
          PAYGO.............................                    -706        -675
      99-089400  Ozone depleting chemicals
        tax.................................         616         205          13
                                               ---------   ---------  ----------

    General Fund Governmental receipts......     824,637     875,522     908,885
    ----------------------------------------------------------------------------
    Offsetting receipts from the public:
      20-143500  General fund proprietary
        interest receipts,not otherwise
        classified,Treasury.................         141         141         141
      20-144100  Interest on loans to the
        District of Columbia................           5           3           3
      20-145000  Interest payments from
        States, Cash management improvement.                      67          87
      20-146100  Interest on loans to United
        Kingdom.............................          29          27          25
      20-146310  Interest on quota in
        International Monetary Fund.........         408         408         408
      20-148400  Interest on deposits in tax
        and loan accounts...................         946         933       1,078
      20-149900  Net interest received from
        direct loan financing accounts......       2,726       1,754       2,844
      20-229200  Recovery of mint
        manufacturing expense...............          55
      20-261300  Proceeds from the sale of
        United States Enrichment
        Corporation: Legislative proposal,
        subject to PAYGO....................                   1,800
      20-286800  Dollar conversion of
        foreign currency loan repayments,
        Treasury............................          16          16          16
      20-296100  Repayment of loans to
        United Kingdom......................         104         106         108
      20-322000  All other general fund
        proprietary receipts, Treasury......         913       1,000       1,000
        Legislative proposal, not subject to
          PAYGO.............................                                   7
      20-387500  Budget clearing account
        (suspense)..........................           3        -200        -200
      97-263700  Proceeds from sale to the
        public of stockpile materials,
        deficit reduction: Legislative
        proposal, subject to PAYGO..........                      21          79
                                               ---------   ---------  ----------

    General Fund Offsetting receipts from
     the public.............................       5,346       6,076       5,596
    ----------------------------------------------------------------------------
    Intragovernmental payments:
      13-141000  Interest on investment,
        economic development revolving fund.           5           4           4
      14-142400  Interest on investment,
        Colorado River projects.............          84          51          61
      14-142700  Interest on advances to
        Colorado River Dam Fund, Boulder
        Canyon project......................           4          13          13
      20-135100  Interest on loans to BPA...         366         355         423
      20-135400  Interest on loans for
        housing for the elderly or
        handicapped.........................         612         498         435
      20-136300  Interest on loans for
        college housing and academic
        facilities loans, Education.........          11          13          14
      20-140100  Interest on loans to
        Commodity Credit Corporation........         323         361         194
      20-140500  Interest on loans to
        H.U.D., college housing loans, ED...          10          11          11
      20-140900  Interest on loans to
        agricultural credit insurance fund..         126
      20-141700  Interest on loans to
        Tennessee Valley Authority..........           9           6           6
      20-141800  Interest on loans to
        Federal Financing Bank..............       7,422       6,116       4,702
      20-142500  Interest on loans to Rural
        Development Insurance Fund..........         143         154         139
      20-143000  Interest on loans to Rural
        housing insurance fund..............           2           1
      20-143300  Interest on loans to
        National flood insurance fund, FEMA.                      25          33
      20-143900  Interest on loans to Rural
        Telephone Bank......................          38          30          25
      20-149100  Interest on net
        investments, Panama Canal Commission           4           5           5
      20-149500  Interest payments on
        repayable advances to the Black Lung
        Disability Trust Fund...............         419         444         465
      20-149700  Payment of interest on
        advances to the Railroad Retirement
        Board...............................         227         248         217
      20-149820  Interest payments on
        normalized transfer from FDI........                      18
      20-241600  Charges for administrative
        expenses of Social Security Act as
        amended.............................         330         308         311
      20-320000  Receivables from cancelled
        accounts, Treasury..................         317
      20-330500  Transfer of excess receipts
        to the general fund, trust fund
        payments............................                      17
      20-330600  Transfer of excess receipts
        to the general fund, Federal fund
        payments: Legislative proposal,
        subject to PAYGO....................                      37
      20-388500  Undistributed
        intragovernmental payments, Treasury        -156
      72-138000  Interest on loans to A.I.D.
        Housing Guaranty Program............          11          11          11
      73-142800  Interest on advances to
        Small Business Administration.......          77         188         168
      91-142200  Interest on loans, Higher
        Education Facilities Loan Fund......           3           3           3
                                               ---------   ---------  ----------

    General Fund Intragovernmental payments.      10,387       8,917       7,240
    ---------------------------------------------------------------------------

                       Other Consolidated Receipt Accounts

                               (In millions of dollars)

    ----------------------------------------------------------------------------
                                             1995 actual   1996 est.   1997 est.
    ----------------------------------------------------------------------------
      20-977910  Employing agency
        contributions, miscellaneous trust
        funds, government-wide..............           1           1           1
      20-977920  Interest, miscellaneous
        trust funds, government-wide........           1           1           1
    ---------------------------------------------------------------------------

    [[Page 826]]

                 GENERAL PROVISIONS--DEPARTMENT OF THE TREASURY

        Section 101. Any obligation or expenditure by the Secretary in
    connection with law enforcement activities of a Federal agency or a
    Department of the Treasury law enforcement organization in accordance
    with 31 U.S.C. 9703(g)(4)(B) from unobligated balances remaining in the
    Fund on September 30, 1996, shall be made in compliance with the
    reprogramming guidelines contained in the House and Senate reports
    accompanying this Act.
        Sec. 102. Appropriations to the Treasury Department in this Act
    shall be available for uniforms or allowances therefor, as authorized by
    law (5 U.S.C. 5901), including maintenance, repairs, and cleaning;
    purchase of insurance for official motor vehicles operated in foreign
    countries; purchase of motor vehicles without regard to the general
    purchase price limitations for vehicles purchased and used overseas for
    the current fiscal year; entering into contracts with the Department of
    State for the furnishing of health and medical services to employees and
    their dependents serving in foreign countries; and services authorized
    by 5 U.S.C. 3109.
        [Sec. 104. None of the funds appropriated by this title shall be
    used in connection with the collection of any underpayment of any tax
    imposed by the Internal Revenue Code of 1986 unless the conduct of
    officers and employees of the Internal Revenue Service in connection
    with such collection, including any private sector employees under
    contract to the Internal Revenue Service, compiles with subsection (a)
    of section 805 (relating to communications in connection with debt
    collection), and section 806 (relating to harassment or abuse), of the
    Fair Debt Collection Practices Act (15 U.S.C. 1692).]
        [Sec. 105. The Internal Revenue Service shall institute policies and
    procedures which will safeguard the confidentiality of taxpayer
    information.]
        [Sec. 106. The funds provided to the Bureau of Alcohol Tobacco and
    Firearms for fiscal year 1996 in this Act for the enforcement of the
    Federal Alcohol Administration Act shall be expended in a manner so as
    not to diminish enforcement efforts with respect to section 105 of the
    Federal Alcohol Administration Act.]
        Sec. [107] 103. The Secretary of the Treasury is authorized in
    fiscal year [1996] 1997 and hereafter, to use Treasury Department
    aircraft, with or without reimbursement, to assist bureaus within the
    Department of the Treasury or other Federal agencies, Departments or
    offices outside of the Department of the Treasury to provide emergency
    law enforcement support to protect human life, property, public health,
    or safety.
        Sec. 104. Not to exceed 2 percent of any appropriations in this Act
    made available to the Federal Law Enforcement Training Center, Financial
    Crimes Enforcement Network, Bureau of Alcohol, Tobacco and Firearms,
    U.S. Customs Service, and U.S. Secret Service may be transferred between
    such appropriations. No transfer may increase or decrease any such
    appropriation by more than 2 percent and notice of any such transfer
    shall be transmitted in advance to the Committees on Appropriations of
    the House and Senate.
        Sec. 105. Not to exceed 2 percent of any appropriations in this Act
    made available to the Department Offices, Office of Inspector General,
    Financial Management Service, and Bureau of the Public Debt, may be
    transferred between such appropriations. No transfer may increase or
    decrease any such appropriation by more than 2 percent and notice of any
    such transfer shall be transmitted in advance to the Committees on
    Appropriations of the House and Senate. (Treasury Department
    Appropriations Act, 1996.)

                           TITLE V--GENERAL PROVISIONS

                                    This Act

        Sec. 501. No part of any appropriation contained in this Act shall
    remain available for obligation beyond the current fiscal year unless
    expressly so provided herein.
        Sec. 502. The expenditure of any appropriation under this Act for
    any consulting service through procurement contract, pursuant to 5
    U.S.C. 3109, shall be limited to those contracts where such expenditures
    are a matter of public record and available for public inspection,
    except where otherwise provided under existing law, or under existing
    Executive order issued pursuant to existing law.
        Sec. 503. None of the funds made available to the General Services
    Administration pursuant to section 210(f) of the Federal Property and
    Administrative Services Act of 1949 shall be obligated or expended after
    the date of enactment of this Act for the procurement by contract of any
    guard, elevator operator, messenger or custodial services if any
    permanent veterans preference employee of the General Services
    Administration at said date, would be terminated as a result of the
    procurement of such services, except that such funds may be obligated or
    expended for the procurement by contract of the covered services with
    sheltered workshops employing the severely handicapped under Public Law
    92-28. Only if such workshops decline to contract for the provision of
    the covered services may the General Services Administration procure the
    services by competitive contract, for a period not to exceed 5 years. At
    such time as such competitive contract expires or is terminated for any
    reason, the General Services Administration shall again offer to
    contract for the services from a sheltered workshop prior to offering
    such services for competitive procurement.
        Sec. 504. None of the funds made available by this Act shall be
    available for any activity or for paying the salary of any Government
    employee where funding an activity or paying a salary to a Government
    employee would result in a decision, determination, rule, regulation, or
    policy that would prohibit the enforcement of section 307 of the Tariff
    Act of 1930.
        Sec. 505. None of the funds made available by this Act shall be
    available for the purpose of transferring control over the Federal Law
    Enforcement Training Center located at Glynco, Georgia, and Artesia, New
    Mexico, out of the Treasury Department.
        Sec. 506. No part of any appropriation contained in this Act shall
    be used for publicity or propaganda purposes within the United States
    not heretofore authorized by the Congress.
        [Sec. 507. No part of any appropriation contained in this Act shall
    be available for the payment of the salary of any officer or employee of
    the United States Postal Service, who--
            (1) prohibits or prevents, or attempts or threatens to prohibit
        or prevent, any officer or employee of the United States Postal
        Service from having any direct oral or written communication or
        contact with any Member or committee of Congress in connection with
        any matter pertaining to the employment of such officer or employee
        or pertaining to the United States Postal Service in any way,
        irrespective of whether such communication or contact is at the
        initiative of such officer or employee or in response to the request
        or inquiry of such Member or committee; or
            (2) removes, suspends from duty without pay, demotes, reduces in
        rank, seniority, status, pay, or performance of efficiency rating,
        denies promotion to, relocates, reassigns, transfers, disciplines,
        or discriminates in regard to any employment right, entitlement, or
        benefit, or any term or condition of employment of, any officer or
        employee of the United States Postal Service, or attempts or
        threatens to commit any of the foregoing actions with respect to
        such officer or employee, by reason of any communication or contact
        of such officer or employee with any Member or committee of Congress
        as described in paragraph (1) of this subsection.]
        Sec. [508] 507. The Office of Personnel Management may, during the
    fiscal year ending September 30, [1996], 1997 accept donations of
    supplies, services, land and equipment for the Federal Executive
    Institute and Management Development Centers to assist in enhancing the
    quality of Federal management.
        Sec. [509] 508. The United States Secret Service may, during the
    fiscal year ending September 30, [1996] 1997, accept donations of money
    to off-set costs incurred while protecting former Presidents and spouses
    of former Presidents when the former President or spouse travels for the
    purpose of making an appearance or speech for a payment of money or any
    thing of value.
        Sec. [512] 509. Notwithstanding any provision of this or any other
    Act, during the fiscal year ending September 30, [1996] 1997, and
    thereafter, no funds may be obligated or expended in any way to withdraw
    the designation of the Virginia Inland Port at Front Royal, Virginia, as
    a United States Customs Service port of entry.
        Sec. [513] 510. No part of any appropriation contained in this Act
    shall be available to pay the salary for any person filling a position,
    other than a temporary position, formerly held by an employee who has
    left to enter the Armed Forces of the United States and has
    satisfactorily completed his period of active military or naval service
    and has within ninety days after his release from such service or from
    hospitalization continuing after discharge for a period of not more than
    one year made application for restoration to his former position and has
    been certified by the Office of Personnel Management as still qualified
    to perform the duties of his former position and has not been restored
    thereto.

    [[Page 827]]

        Sec. [514] 511. None of the funds made available in this Act may be
    used to provide any non-public information such as mailing or telephone
    lists to any person or any organization outside of the Federal
    Government without [the approval of] transmitting advanced notice to the
    House and Senate Committees on Appropriations.
        Sec. [515] 512. Compliance With Buy American Act.--No funds
    appropriated pursuant to this Act may be expended by an entity unless
    the entity agrees that in expending the assistance the entity will
    comply with sections 2 through 4 of the Act of March 3, 1933 (41 U.S.C.
    10a-10c, popularly known as the ``Buy American Act'').
        Sec. [516] 513. Sense of Congress; Requirement Regarding Notice.--
    (a) Purchase of American-Made Equipment and Products.--In the case of
    any equipment or products that may be authorized to be purchased with
    financial assistance provided under this Act, it is the sense of the
    Congress that entities receiving such assistance should, in expending
    the assistance, purchase only American-made equipment and products.
        (b) Notice to Recipients of Assistance.--In providing financial
    assistance under this Act, the Secretary of the Treasury shall provide
    to each recipient of the assistance a notice describing the statement
    made in subsection (a) by the Congress.
        Sec. [517] 514. Prohibition of Contracts.--If it has been finally
    determined by a court or Federal agency that any person intentionally
    affixed a label bearing a ``Made in America'' inscription, or any
    inscription with the same meaning, to any product sold in or shipped to
    the United States that is not made in the United States, such person
    shall be ineligible to receive any contract or subcontract made with
    funds provided pursuant to this Act, pursuant to the debarment,
    suspension, and ineligibility procedures described in section 9.400
    through 9.409 of title 48, Code of Federal Regulations.
        Sec. [518] 515. Except as otherwise specifically provided by law,
    not to exceed 50 percent of unobligated balances remaining available at
    the end of fiscal year [1996] 1997 from appropriations made available
    for salaries and expenses for fiscal year [1996] 1997 in this Act, shall
    remain available through September 30, [1997] 1998 for each such account
    for the purposes authorized: Provided, That [a request] notice shall be
    submitted to the House and Senate Committees on Appropriations [for
    approval] prior to the expenditure of such funds.
        [Sec. 519. Where appropriations in this Act are expendable for
    travel expenses of employees and no specific limitation has been placed
    thereon, the expenditures for such travel expenses may not exceed the
    amount set forth [therefore] therefor in the budget estimates submitted
    for appropriations without the advance approval of transmitting advanced
    notice to the House and Senate Committees on Appropriations: Provided
    further, That this section shall not apply to travel performed by
    uncompensated officials of local boards and appeal boards in the
    Selective Service System; to travel performed directly in connection
    with care and treatment of medical beneficiaries of the Department of
    Veterans Affairs; to travel of the Office of Personnel Management in
    carrying out its observation responsibilities of the Voting Rights Act;
    or to payments to interagency motor pools separately set forth in the
    budget schedules.]
        Sec. [520] 516. Notwithstanding any other provision of law or
    regulation: (1) The authority of the special police officers of the
    Bureau of Engraving and Printing, in the Washington, DC Metropolitan
    area, extends to buildings and land under the custody and control of the
    Bureau; to buildings and land acquired by or for the Bureau through
    lease, unless otherwise provided by the acquisition agency; to the
    streets, sidewalks and open areas immediately adjacent to the Bureau
    along Wallenberg Place (15th Street) and 14th Street between
    Independence and Maine Avenues and C and D Streets between 12th and 14th
    Streets; to areas which include surrounding parking facilities used by
    Bureau employees, including the lots at 12th and C Streets, SW., Maine
    Avenue and Water Streets, SW., Maiden Lane, the Tidal Basin and East
    Potomac Park; to the protection in transit of United States securities,
    plates and dies used in the production of United States securities, or
    other products or implements of the Bureau of Engraving and Printing
    which the Director of that agency so designates; (2) The authority of
    the special police officers of the United States Mint extends to the
    buildings and land under the custody and control of the Mint, to the
    streets, sidewalks and open areas in the vicinity to such facilities; to
    surrounding parking facilities used by Mint employees; and to the
    protection in transit of bullion, coins, dies and other property and
    assets of, or in the custody of the Mint; (3) The exercise of police
    authority by Bureau or Mint officers, with the exception of the exercise
    of authority upon property under the custody and control of the Bureau
    or the Mint, respectively, shall be deemed supplementary to the Federal
    police force with primary jurisdictional responsibility. This authority
    shall be in addition to any other law enforcement authority which has
    been provided to these officers under other provisions of law or
    regulations.
        [Sec. 521. Section 5378 of title 5, United States Code, is Pamended
    by adding: ``(8) Chief--not more than the maximum rate payable for GS-
    14.''.]
        [Sec. 522. Subchapter III of chapter 51 of subtitle IV of title 31,
    United States Code, is amended by adding at the end thereof the
    following new section: ``sec. 5136. united states mint public enterprise
    fund.''. There shall be established in the Treasury of the United
    States, a United States Mint Public Enterprise Fund (the ``Fund'') for
    fiscal year 1996 and hereafter: Provided, That all receipts from Mint
    operations and programs, including the production and sale of numismatic
    items, the production and sale of circulating coinage, the protection of
    Government assets, and gifts and bequests of property, real or personal
    shall be deposited into the Fund and shall be available without fiscal
    year limitations: Provided further, That all expenses incurred by the
    Secretary of the Treasury for operations and programs of the United
    States Mint that the Secretary of the Treasury determines, in the
    Secretary's sole discretion, to be ordinary and reasonable incidents of
    Mint operations and programs, and any expense incurred pursuant to any
    obligation or other commitment of Mint operations and programs that was
    entered into before the establishment of the Fund, shall be paid out of
    the Fund: Provided further, That not to exceed 6.2415 percent of the
    nominal value of the coins minted, shall be paid out of the Fund for the
    circulating coin operations and programs in fiscal year 1996 for those
    operations and programs previously provided for by appropriation:
    Provided further, That the Secretary of the Treasury may borrow such
    funds from the General Fund as may be necessary to meet existing
    liabilities and obligations incurred prior to the receipt of revenues
    into the Fund: Provided further, That the General Fund shall be
    reimbursed for such funds by the Fund within one year of the date of the
    loan: Provided further, That the Fund may retain receipts from the
    Federal Reserve System from the sale of circulating coins at face value
    for deposit into the Fund (retention of receipts is for the circulating
    operations and programs): Provided further, That the Secretary of the
    Treasury shall transfer to the Fund all assets and liabilities of the
    Mint operations and programs, including all Numismatic Public Enterprise
    Fund assets and liabilities, all receivables, unpaid obligations and
    unobligated balances from the Mint's appropriation, the Coinage Profit
    Fund, and the Coinage Metal Fund, and the land and buildings of the
    Philadelphia Mint, Denver Mint, and the Fort Knox Bullion Depository:
    Provided further, That the Numismatic Public Enterprise Fund, the
    Coinage Profit Fund and the Coinage Metal Fund shall cease to exist as
    separate funds as their activites and functions are subsumed under and
    subject to the Fund, and the requirements of 31 USC 5134(c)(4),
    (c)(5)(B), and (d) and (e) of the Numismatic Public Enterprise Fund
    shall apply to the Fund: Provided further, That at such times as the
    Secretary of the Treasury determines appropriate, but not less than
    annually, any amount in the Fund that is determined to be in excess of
    the amount required by the Fund shall be transferred to the Treasury for
    deposit as miscellaneous receipts: Provided further, That the term
    ``Mint operations and programs'' means (1) the activities concerning,
    and assets utilized in, the production, administration, distribution,
    marketing, purchase, sale, and management of coinage, numismatic items,
    the protection and safeguarding of Mint assets and those non-Mint assets
    in the custody of the Mint, and the Fund; and (2) includes capital,
    personnel salaries and compensation, functions relating to operations,
    marketing, distribution, promotion, advertising, official reception and
    representation, the acquisition or replacement of equipment, the
    renovation or modernization of facilities, and the construction or
    acquisition of new buildings: Provided further, That the term
    ``numismatic item'' includes any medal, proof coin, uncirculated coin,
    bullion coin, numismatic collectible, other monetary issuances and
    products and accessories related to any such medal or coin: Provided
    further, That provisions of law governing procurement or public
    contracts shall not be applicable to the procurement of goods or
    services necessary for carrying out Mint programs and operations.]
        [Sec. 523. Section 531 of Public Law 103-329, is amended by
    inserting, ``of the first section'', after ``adding at the end''.]
        [Sec. 524. No funds appropriated by this Act shall be available to
    pay for an abortion, or the administrative expenses in connection with
    any health plan under the Federal employees health benefit program which
    provides any benefits or coverage for abortions, after

    [[Page 828]]
    the last day of the contract currently in force for any such negotiated
    plan.]
        [Sec. 525. The provision of section 524 shall not apply where the
    life of the mother would be endangered if the fetus were carried to
    term, or that the pregnancy is the result of an act of rape or incest.]
        [Sec. 526. Notwithstanding any other provision of law, the
    Administrator of General Services shall delegate the authority to
    procure automatic data processing equipment for the Tax Systems
    Modernization Program to the Secretary of the Treasury: Provided, That
    the Director of the Office of Management and Budget shall have the
    authority to revoke such delegation upon the written recommendation of
    the Administrator that the Secretary's actions under such delegation are
    inconsistent with the goals of economic and efficient procurement and
    utilization of automatic data processing equipment: Provided further,
    That for all other purposes, a procurement conducted under such
    delegation shall be treated as if made under a delegation by the
    Administrator pursuant to 40 U.S.C. 759.]
        Sec. [527] 517. Relief of Certain Periodical Publications.--For mail
    classification purposes under section 3626 of title 39, United States
    Code, and any regulations of the United States Postal Service for the
    administration of that section, a weekly second-class periodical
    publication which--
            (i) is eligible to publish legal notices under any applicable
        laws of the State where it is published;
            (ii) is eligible to be mailed at the rates for mail under former
        subsection 4358 (a), (b), and (c) of title 39, United States Code,
        as limited by current subsection 3626(g) of that title; and
            (iii) the pages of which were customarily secured by 2 staples
        before March 19, 1989;
    shall not be considered to be a bound publication solely because its
    pages continue to be secured by 2 staples after that date.
        [Sec. 528. (a) Prior to February 15, 1996, none of the funds
    appropriated by this Act may, with respect to an individual employed by
    the Bureau of the Public Debt in the Washington metropolitan region on
    April 10, 1991, be used to separate, reduce the grade or pay of, or
    carry out any other adverse personnel action against such individual for
    declining to accept a directed reassignment to a position outside such
    region, pursuant to a transfer of any such Bureau's operations or
    functions to Parkersburg, West Virginia.
        (b) Subsection (a) shall not apply with respect to any individual
    who, prior to February 15, 1996, declines an offer of another position
    in the Department of the Treasury which is of at least equal pay and
    which is within the Washington metropolitan region.]
        [Sec. 529. Section 4 of the Presidential Protection Assistance Act
    of 1976, Public Law 94-524, is amended by striking ``$75,000'' and
    inserting in lieu thereof ``$200,000''.]
        [Sec. 530. No part of any appropriation made available in this Act
    shall be used to implement Bureau of Alcohol, Tobacco and Firearms
    Ruling TD ATF-360; Re: Notice Nos. 782, 780, 91F009P.]
        [Sec. 531. Section 5542 of title 5, United States Code, is amended
    by adding the following new subsection at the end:
        ``(e) Notwithstanding subsection (d)(1) of this section, all hours
    of overtime work scheduled in advance of the administrative workweek
    shall be compensated under subsection (a) if that work involves duties
    as authorized by section 3056(a) of title 18, United States Code, and if
    the investigator performs, on that same day, at least 2 hours of
    overtime work not scheduled in advance of the administrative
    workweek.''] (Treasury, Postal Service and General Government
    Appropriations Act, 1996.)