[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
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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.)