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


[[Page 785]]


 
                       DEPARTMENT OF THE TREASURY

                          DEPARTMENTAL OFFICES

                              Federal Funds

General and special funds:

                          Salaries and Expenses

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

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

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

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

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

    New budget authority (gross), detail:
      Current:

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

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

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

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

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

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

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

    The Salaries and Expenses appropriation funds the following major 
activities:

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

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

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

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

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

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

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

    Performance Objective:
        Streamline financial management reporting requirements.

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

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

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

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

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

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

                              Personnel Summary

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

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

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

                                

                       Office of Inspector General

                          salaries and expenses

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

               Program and Financing (in millions of dollars)

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

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

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

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

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

    New budget authority (gross), detail:
      Current:

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

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

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

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

    Outlays (gross), detail:
86.90 Outlays from new current authority          26          25          24
                                                                 
[[Page 787]]

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

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

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

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

                              Personnel Summary

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

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

                                

           Treasury Buildings and Annex Repair and Restoration

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

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

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

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

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

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

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

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

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

               Object Classification (in millions of dollars)

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

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

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

                                

                  Financial Crimes Enforcement Network

                          salaries and expenses

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

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

               Program and Financing (in millions of dollars)

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

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

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

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

    New budget authority (gross), detail:
      Current:

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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


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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

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

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

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

                              Personnel Summary

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

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

                                

Credit accounts:

    Community Development Financial Institutions Fund Program Account

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

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

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

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

                 Summary of Budget Authority and Outlays

                        (in millions of dollars)

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

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

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

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

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

               Object Classification (in millions of dollars)

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

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

                              Personnel Summary

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

                                

Community Development Financial Institutions Fund Direct Loan Financing 
                                 Account

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

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

72.99     Total unpaid obligations, 
            start of year...............                                  16
                                                                 
[[Page 790]]

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

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

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

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

    Offsets:
      Against gross financing authority and 
          financing disbursements:

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

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

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

               Status of Direct Loans (in millions of dollars)

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

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

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

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

               Department of the Treasury Forfeiture Fund

               [(limitation of availability of deposits)]

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

              Unavailable Collections (in millions of dollars)

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

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

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

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

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

    New budget authority (gross), detail:
      Current:

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

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

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

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

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

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

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

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

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

[[Page 791]]


               Object Classification (in millions of dollars)

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

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

                                

                   Presidential Election Campaign Fund

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

                                

Public enterprise funds:

                       Exchange Stabilization Fund

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

[[Page 792]]


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

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

                        Statement of Operations (in millions of dollars)

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

                             Balance Sheet (in millions of dollars)

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

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

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

                                

Intragovernmental funds:

                          Working Capital Fund

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

                             Balance Sheet (in millions of dollars)

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

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

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

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

               Object Classification (in millions of dollars)

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

      Personnel compensation:

11.1    Full-time permanent.............          10          12          13
11.3    Other than full-time permanent..           1           1           1
                                           ---------   ---------  ----------
                                                                  
[[Page 793]]

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

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

                              Personnel Summary

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

                                

                         Treasury Franchise Fund

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

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

               Object Classification (in millions of dollars)

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

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

                              Personnel Summary

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

                                

                               Trust Funds

                    Violent Crime Reduction Programs

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

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

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

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

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

               Object Classification (in millions of dollars)

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

      Personnel compensation:

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

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

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

                              Personnel Summary

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

                                



 
                 FEDERAL LAW ENFORCEMENT TRAINING CENTER

                              Federal Funds

General and special funds:

                          Salaries and Expenses

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

[[Page 795]]


               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

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

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

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

    New budget authority (gross), detail:
      Current:

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

                 PERFORMANCE MEASURES BY BUDGET ACTIVITY

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

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

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

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

                              Personnel Summary

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

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

                                

      Acquisition, Construction, Improvements, and Related Expenses

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

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

[[Page 796]]


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

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

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

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

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

               Object Classification (in millions of dollars)

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

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

                                



 
                      FINANCIAL MANAGEMENT SERVICE

                              Federal Funds

General and special funds:

                          Salaries and Expenses

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

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

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

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

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

    New budget authority (gross), detail:
      Current:

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

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

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

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

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

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

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

[[Page 797]]


                          PERFORMANCE MEASURES

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

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

                          PERFORMANCE MEASURES

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

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

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

                          PERFORMANCE MEASURES

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

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

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

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

                              Personnel Summary

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

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

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

                                

              HUD Public Housing Interest Subsidy Payments

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

[[Page 798]]


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

                                

             Payment to the Resolution Funding Corporation 

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

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

                                

                 Federal Reserve Bank Reimbursement Fund

                (Legislative proposal, subject to PAYGO)

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

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

                                

                      Interest on Uninvested Funds

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

    The following schedule details the interest paid under this account:

                        [In millions of dollars]

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

    1Interest rate is 8.0%.

                                

[[Page 799]]


               Federal Interest Liabilities to the States

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

                                

         Net Interest Paid to Loan Guarantee Financing Accounts

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

                                

                   Claims, Judgments, and Relief Acts

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Claims adjudicated administratively:

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

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

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

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

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

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

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

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

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

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

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

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

               Object Classification (in millions of dollars)

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

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

                                

                         Energy Security Reserve

               Program and Financing (in millions of dollars)

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

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

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

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

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

[[Page 800]]


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

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

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

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

                              Personnel Summary

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

                                

                       Biomass Energy Development

               Program and Financing (in millions of dollars)

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

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

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

    New budget authority (gross), detail:
      Current:

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

                                

Credit accounts:

   Payments to the Farm Credit System Financial Assistance Corporation

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

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

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

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

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

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

                                

                               Trust Funds

                  Rebate of Saint Lawrence Seaway Tolls

                     (harbor maintenance trust fund)

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

                                



 
                    FEDERAL FINANCING BANK ACTIVITIES

                              Federal Funds

Intragovernmental funds:

                         Federal Financing Bank

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Operating expenses:

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

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

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

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

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

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

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

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

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

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

             NET LENDING AND LOANS OUTSTANDING, END OF YEAR

                        [In millions of dollars]

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

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

    *$500 thousand or less.

                             Balance Sheet (in millions of dollars)

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

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

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

               Object Classification (in millions of dollars)

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

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

                                



 
                 BUREAU OF ALCOHOL, TOBACCO AND FIREARMS

                              Federal Funds

General and special funds:

                          Salaries and Expenses

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

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

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

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

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

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

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

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

    New budget authority (gross), detail:
      Current:

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

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

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

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

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

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

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

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

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

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

     Ensure fair and proper revenue collection;

     Provide fair and effective industry regulation; and

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

    The performance measures continue to be refined.
    
[[Page 804]]


                             BUDGET PROGRAM

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

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

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

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

                              Personnel Summary

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

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

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

                                

                          Laboratory Facilities

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

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

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

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

[[Page 805]]


              Internal Revenue Collections for Puerto Rico

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

                 Summary of Budget Authority and Outlays

                        (in millions of dollars)

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

              Internal Revenue Collections for Puerto Rico

                (Legislative proposal, subject to PAYGO)

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

                                



 
                      UNITED STATES CUSTOMS SERVICE

                              Federal Funds

General and special funds:

                          Salaries and Expenses

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

              Unavailable Collections (in millions of dollars)

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

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

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

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

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

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

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

23.90   Total budgetary resources 
          available for obligation......       2,466       2,590       2,793
                                                                 
[[Page 806]]

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

    New budget authority (gross), detail:
      Current:

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

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

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

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

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

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

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

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

                         SELECTED WORKLOAD DATA

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

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

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

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

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

[[Page 807]]


                              Personnel Summary

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

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

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

                                

     Operation and Maintenance, Air and Marine Interdiction Programs

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

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

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

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

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

    New budget authority (gross), detail:
      Current:

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

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

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

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

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

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

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

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

                                

   Customs Facilities, Construction, Improvements and Related Expenses

               Program and Financing (in millions of dollars)

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

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

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

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year: Uninvested 
        balance.........................          28           9
22.00 New budget authority (gross)......           1
                                           ---------   ---------  ----------
                                                                  
[[Page 808]]

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

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

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

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

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

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

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

               Object Classification (in millions of dollars)

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

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

                                

                   Customs Services at Small Airports

                   (to be derived from fees collected)

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

              Unavailable Collections (in millions of dollars)

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

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

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

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

               Object Classification (in millions of dollars)

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

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

                              Personnel Summary

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

                                

                               Trust Funds

                 Miscellaneous Permanent Appropriations 

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
00.01 Direct obligations................         136         149         153
01.01 Reimbursable programs.............           2
                                           ---------   ---------  ----------
                                                                  
[[Page 809]]

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

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

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

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

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

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

                              Personnel Summary

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

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

                                

    Refunds, Transfers, and Expenses, Unclaimed and Abandoned Goods 

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

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

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

                                

                    Harbor Maintenance Fee Collection

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

[[Page 810]]


               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

               Object Classification (in millions of dollars)

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

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

                                



 
                    BUREAU OF ENGRAVING AND PRINTING

                              Federal Funds

Intragovernmental funds:

                  Bureau of Engraving and Printing Fund

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Operating expenses:

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

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

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

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

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

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

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

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

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

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

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

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

[[Page 811]]


                          PERFORMANCE MEASURES

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

                                                                                                                
                      Performance measures                             1995            1996            1997     
                                                                                                                
Manufacturing:                                                                                                  
  Federal reserve note deliveries (in billions).................            $9.9            $9.7           $10.2
  Postage stamp deliveries (in billions)........................            24.7            27.5              25
  Year-to-year productivity trend (% change)....................            -2.9               +               +
Manufacturing support:                                                                                          
  Currency spoilage (% of total units printed)..................               5               7               7
  Postage stamp spoilage (% of total units printed).............            16.0            15.0            15.0
Administrative:                                                                                                 
  Annual financial statement audit opinion......................     Unqualified                                
                                                                         opinion                                
(1) Unqualified opinion expected.                                                                               
  Actual vs. standard manufacturing cost for currency (%                                                        
   variance)....................................................         1 below                                
                                                                        standard                                
(1) At standard.                                                                                                
                                                                                                                

                        Statement of Operations (in millions of dollars)

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

                             Balance Sheet (in millions of dollars)

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

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

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

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

               Object Classification (in millions of dollars)

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

      Personnel compensation:

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

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

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

                              Personnel Summary

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

                                



 
                           UNITED STATES MINT

                              Federal Funds

Public enterprise revolving funds:

                United States Mint Public Enterprise Fund

              Unavailable Collections (in millions of dollars)

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

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

    New budget authority (gross), detail:
      Current:

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

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

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

    Change in unpaid obligations:
72.90 Unpaid obligations, start of year: 
        Obligated balance: Fund balance.          57          64          77
                                                                 
[[Page 812]]

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

                        Statement of Operations (in millions of dollars)

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

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

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

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

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

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

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

    The performance measures associated with each activity are listed 
below:

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

                             Balance Sheet (in millions of dollars)

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

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

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

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

               Object Classification (in millions of dollars)

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

      Direct obligations:

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

11.9        Total personnel compensation          33
12.1    Civilian personnel benefits.....           8
13.0    Benefits for former personnel...           1
22.0    Transportation of things........           5
23.1    Rental payments to GSA..........           1
                                                                 
[[Page 813]]

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

99.0      Subtotal, direct obligations..          63
      Reimbursable obligations:

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

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

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

                              Personnel Summary

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

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

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

                                



 
                        BUREAU OF THE PUBLIC DEBT

                              Federal Funds

General and special funds:

                      Administering the Public Debt

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

               Program and Financing (in millions of dollars)

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

    Obligations by program activity:
      Direct program:

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

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

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

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

    New budget authority (gross), detail:
      Current:

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

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

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

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

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

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

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

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

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

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

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

               Object Classification (in millions of dollars)

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

      Personnel compensation:

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

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

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

                              Personnel Summary

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

                                

                Payment of Government Losses in Shipment

               Program and Financing (in millions of dollars)

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

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

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

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

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

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

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

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

    This account was created as self-insurance to cover losses in 
shipment of Government property such as coins, currency, securities, 
certain losses incurred by the Postal Service, and losses in connection 
with the redemption of savings bonds. Approximately 500 claims are paid 
annually.

                                



 
                        INTERNAL REVENUE SERVICE

    The mission of the Internal Revenue Service is to collect the proper 
amount of tax revenue at the least cost; serve the public by continually 
improving the quality of our products and services; and perform in a 
manner warranting the highest degree of public confidence in our 
integrity, efficiency and fairness.

    To achieve its mission, the Service has identified three strategic 
objectives. First, to accomplish our objective of increasing compliance 
we will encourage and assist taxpayers to voluntarily file timely and 
accurate returns and pay on time; when taxpayers do not comply, we will 
take appropriate enforcement actions. Second, to achieve our objective 
of maximizing customer satisfaction and reducing burden we will reduce 
the time and expense experienced by taxpayers, tax professionals, and 
others in complying with the tax laws, while increasing their 
satisfaction with the tax system. Third, and finally, to meet our 
objective of achieving quality-driven productivity through systems 
improvements and employee development, we will continually improve the 
quality of products and services we provide by using systems improvement 
tools and techniques, and developing a highly-trained work force.

    IRS has developed a hierarchy of measures to focus the energies and 
talents of the organization and its employees on the attainment of the 
mission, and to establish clear lines of accountability for continuous 
improvement. At the top of this hierarchy of measures is a barometer of 
overall Service performance. This indicator compares the amount of 
revenue collected during a fiscal year, minus the IRS costs of 
collecting that revenue and minus the monetized value of the burden 
hours placed on taxpayers in meeting their tax obligations, with the 
amount of revenue that would have been collected if all taxpayers had 
paid their full tax liability.

    The second level of the measures hierarchy contains measures for the 
Service's three objectives, which are displayed below. Also at this 
level are measures that require the interrelated efforts of multiple 
functions.

    Finally, the third level of the measures hierarchy contains the 
measures for the Service's eighteen budget activities. These eighteen 
activities represent the Service's various functional components; each 
activity contributes toward the achievement of the Service's mission and 
objectives. Details on these measures are shown at the conclusion of the 
appropriation summaries.

                                        SERVICEWIDE PERFORMANCE MEASURES                                        
----------------------------------------------------------------------------------------------------------------
                                                               1995 actual           1996 est.        1997 est. 
----------------------------------------------------------------------------------------------------------------
Mission Measure:                                                                                                
  Collect the proper amount of tax  (Revenue Collected-    0.7766               0.7825                    0.7889
   revenue at the least cost..       (Budget + Burden))                                                         
                                      Total True                                                        
                                     Tax Liability=                                                             
Objective Measures:                                                                                             
  Increase Voluntary Compliance...  (1) Total Collection   86.0                 86.3                        86.7
                                     Percentage (TCP).                                                          
                                    (2) Total Net Revenue  $1.271B              $1.358B                  $1.450B
                                     Collected.                                                                 
  Maximize Customer Satisfaction..  (1) Revenue Collected  10.97                11.38                      11.80
                                     per Dollar of Burden.                                                      

[[Page 815]]
                                                                                                                
                                    (2) Time expended by   5.3 billion hrs.     5.3 billion hrs.     5.3 billion
                                     taxpayers in                                                           hrs.
                                     fulfilling their tax                                                       
                                     responsibilities.                                                          
                                    (3) Favorability of    36                   47                            49
                                     IRS (Roper Survey).                                                        
  Achieve Quality-Driven            (1) Revenue Collected  172                  185                          189
   Productivity.                     per Dollar of IRS                                                          
                                     Budget.                                                                    
Multi-functional Measures:                                                                                      
                                    Total Revenue          $7.6B                $4.14B                    $4.15B
                                     Protected.                                                                 
                                    % Tax Payments Paid    97                   97                          97.1
                                     Timely.                                                                    
                                    Increase in Net        $88B                 $87B                        $92B
                                     Revenue Collected.                                                         
                                    PRP average                                                                 
                                     processing time                                                            
                                     (closed cases in                                                           
                                     days):                                                                     
                                      District             42.6                 40.5                        40.5
                                        Offices.                                                                
                                      Service              26.6                 25.5                        25.5
                                        Centers.                                                                
                                    % of PRP Cases         85.6                 86                            86
                                     Identified.                                                                
                                    PRP Quality Customer                                                        
                                     Service Rate (CSR):                                                        
                                      District             74                   78                            78
                                        Offices.                                                                
                                      Service              60                   70                            70
                                        Centers.                                                                
----------------------------------------------------------------------------------------------------------------



                              Federal Funds

General and special funds:

                 Processing, Assistance, and Management

    For necessary expenses of the Internal Revenue Service, not 
otherwise provided for; including processing tax returns; revenue 
accounting; providing assistance to taxpayers, management services, and 
inspection; including purchase (not to exceed 150 for replacement only, 
for police-type use) and hire of passenger motor vehicles (31 U.S.C. 
1343(b)); and services as authorized by 5 U.S.C. 3109, at such rates as 
may be determined by the Commissioner; [$1,723,764,000] $1,779,663,000, 
of which $3,700,000 shall be for the Tax Counseling for the Elderly 
Program, and of which not to exceed $25,000 shall be for official 
reception and representation expenses. (Treasury Department 
Appropriations Act, 1996.)

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0912-0-1-803      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------
    Balance, start of year:
01.99 Balance, start of year............
    Receipts:
02.01 New installment agreements, IRS 
        miscellaneous retained fees.....          33          99          99
02.02 Restructured installment 
        agreements, IRS miscellaneous 
        retained........................           7          20          20
                                           ---------   ---------  ----------

02.99   Total receipts..................          40         119         119
    Appropriation:
05.01 Processing, assistance, and 
        management......................         -40         -20         -40
05.02 Tax law enforcement...............                     -99         -79
                                           ---------   ---------  ----------

05.99 Subtotal appropriation............         -40        -119        -119
07.99 Total balance, end of year........
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0912-0-1-803      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Submission Processing...........         814         793         870
00.03   Taxpayer service................         448         482         474
00.04   Resource management processing 
          services......................         284         261         258
00.06   Management Services.............         123         106         111
00.07   Inspection......................         101         102         107
                                           ---------   ---------  ----------

00.91     Total direct program..........       1,770       1,744       1,820
01.01 Reimbursable program..............          30          27          30
                                           ---------   ---------  ----------

10.00   Total obligations...............       1,800       1,771       1,850
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year: Uninvested 
        balance.........................          24          27          27
22.00 New budget authority (gross)......       1,807       1,771       1,850
22.30 Unobligated balance expiring......          -4
                                           ---------   ---------  ----------

23.90   Total budgetary resources 
          available for obligation......       1,827       1,798       1,877
23.95 New obligations...................      -1,800      -1,771      -1,850
24.40 Unobligated balance available, end 
        of year: Uninvested balance.....          27          27          27
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................       1,737       1,724       1,780
      Permanent:

60.25   Appropriation (special fund, 
          indefinite)...................          40          20          40
        Spending authority from 
            offsetting collections:
68.00     Offsetting collections (cash).          35          27          30
68.10     Change in orders on hand from 
            Federal sources.............          -5
                                           ---------   ---------  ----------

68.90       Spending authority from 
              offsetting collections 
              (total)...................          30          27          30
                                           ---------   ---------  ----------

70.00   Total new budget authority 
          (gross).......................       1,807       1,771       1,850
----------------------------------------------------------------------------

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

72.40   Obligated balance: Appropriation         284         240         239
72.95   Orders on hand from Federal 
          sources.......................           5
                                           ---------   ---------  ----------

72.99     Total unpaid obligations, 
            start of year...............         289         240         239
73.10 New obligations...................       1,800       1,771       1,850
73.20 Total outlays (gross).............      -1,828      -1,770      -1,843
73.40 Adjustments in expired accounts...         -21
74.40 Unpaid obligations, end of year: 
        Obligated balance: Appropriation         240         239         246
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority       1,569       1,569       1,620
86.93 Outlays from current balances.....         187         156         155
86.97 Outlays from new permanent 
        authority.......................          67          45          66
86.98 Outlays from permanent balances...           5                       2
                                           ---------   ---------  ----------

87.00   Total outlays (gross)...........       1,828       1,770       1,843
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........         -35         -27         -30
88.95 Change in orders on hand from 
        Federal sources.................           5
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................       1,777       1,744       1,820
90.00 Outlays...........................       1,793       1,743       1,813
---------------------------------------------------------------------------

    This appropriation provides for processing tax returns and related 
documents, processing data for compiling statistics of income, assisting 
taxpayers in correct filing of their returns and in paying taxes that 
are due, overall planning and direction of the Internal Revenue Service, 
and management of financial resources and procurement.

    Submission processing.--This activity provides for all actions 
associated with receipt of completed returns and payments, deposit of 
those payments, processing and accounting for revenue collections and 
Federal Tax Deposits and verification of the accuracy of information 
provided by the taxpayer through an automated master file system. It 
provides for payment of refunds, offset of refunds against delinquent 
accounts, issuance of notices that payments are overdue, identification 
of possible nonfilers for investigation, and assistance in the selection 
of tax returns for audit.

    Taxpayer services.--This activity aids voluntary compliance with 
Federal tax laws by informing taxpayers of their responsibilities and by 
providing services and information through various media which assist 
them in meeting their obligations. Inquiries concerning tax laws, IRS 
notices and procedures, and tax accounts problems are resolved.

    Resource management, processing, assistance and management.--This 
activity provides all administrative services for IRS Service Centers, 
Submission Processing Sites, Customer Service Sites, and Area 
Distribution Centers.

[[Page 816]]


    Management services.--This activity sets policies and goals, 
provides leadership and direction for the Service, and provides 
Servicewide policy guidance for managing contract administration and 
procurement programs, conducting strategic and organizational planning, 
and developing and managing the human, logistical, and financial 
resources required to fulfill the Service's mission in performing tax 
administration.

    Inspection.--This activity protects public confidence in the 
integrity of the Internal Revenue Service. Internal Audit independently 
reviews service programs at the national, regional and local levels to 
ensure that laws and regulations are being followed, that management and 
financial internal controls are in place, that programs and major ADP 
systems are functioning effectively and efficiently and that 
appropriated funds are spent as authorized. Internal Security conducts 
background investigations to maintain the integrity of the IRS workforce 
against fraud and drug abuse and protect the Service against outside 
attempts to bribe, intimidate or harass its employees.

                 PERFORMANCE MEASURES BY BUDGET ACTIVITY

                    (Includes selected workload data)

                                     1995 actual  1996 est.   1997 est.
Submission Processing:
  Number of primary returns filed 
    (in thousands)..................     193,150     197,083     199,516
  Number of supplemental documents 
    filed (in thousands)............      11,937      12,127      12,580
  Total number of individual refunds 
    issued (in thousands)...........      88,736      90,510      91,596
  Processing accuracy rate--paper...         94%         94%         94%
  Processing accuracy rate--ELF.....         99%         99%         99%
  Refund timeliness--paper (days)...          36          40          40
  Refund timeliness--ELF (days).....          21          21          21
  % Dollar amount of Federal Tax 
    Deposits received electronically          12        18.4        36.2
  % Returns filed on media other 
    than paper......................           8          10          11
  % required individual returns 
    filed...........................          86          86        86.2
Taxpayer Services:
  Number of calls answered--toll-
    free (including Tele-tax calls).      110.6M      102.7M      102.7M
  TPS tax law accuracy (formerly 
    called technical accuracy)......         91%         90%         90%
  TPS account accuracy..............         91%         91%         91%
  TPS Level of Access (Servicewide 
    measure)........................       38.6%       41.4%         42%
  Calls answered as % of schedule...         111         100         100
  Initial Contact Resolution (ICR) 
    rate (formerly called One-Stop 
    Contact Rate)...................         75%         77%         79%
  Taxpayer Contacts/FTE.............       7,059       6,843       6,843
Inspection:
  Number of Internal Audit reports 
    issued..........................         116         110         110
  Number of Internal Audit 
    recommendations to IRS 
    management......................         582         660         660
  Number of security investigations 
    conducted.......................       9,359       9,456       9,470
  Amount of fines, restitutions, and 
    funds recovered or imposed by 
    judicial order (in thousands)...      $5,682      $5,348      $5,356
  Number of prosecutions/
    Administrative actions..........       1,010       1,001       1,003
Management Services:
  % of Employees Trained in Systems 
    Management......................         8.8         9.0         9.1
  Training FTEs % of Total FTEs--RA.         9.0         6.0         6.0
  Training FTEs % of Total FTEs--TA.        19.0         9.0         9.0
  % Bargaining Unit Employees filing 
    Step 2 Grievance................         1.7         1.6         1.5
  Absentee Rate.....................     68 hrs.     67 hrs.     66 hrs.
  TQO Certification.................         74%        100%        100%

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0912-0-1-803      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........         713         703         757
11.3      Other than full-time permanent         244         221         229
11.5      Other personnel compensation..          62          43          44
                                           ---------   ---------  ----------

11.9        Total personnel compensation       1,019         967       1,030
12.1    Civilian personnel benefits.....         243         207         226
13.0    Benefits for former personnel...          25          32          31
21.0    Travel and transportation of 
          persons.......................          20          18          18
22.0    Transportation of things........          15          14          14
23.1    Rental payments to GSA..........         145         209         209
23.3    Communications, utilities, and 
          miscellaneous charges.........          83         101          98
24.0    Printing and reproduction.......          95          78          75
25.1    Advisory and assistance services           1
25.2    Other services..................          35          50          49
25.3    Purchases of goods and services 
          from Government accounts......          43          43          43
25.4    Operation and maintenance of 
          facilities....................          15
25.5    Research and development 
          contracts.....................           3           2           2
25.7    Operation and maintenance of 
          equipment.....................           3
26.0    Supplies and materials..........          13          12          12
31.0    Equipment.......................           8           7           9
41.0    Grants, subsidies, and 
          contributions.................           4           4           4
                                           ---------   ---------  ----------

99.0      Subtotal, direct obligations..       1,770       1,744       1,820
99.0  Reimbursable obligations..........          30          27          30
                                           ---------   ---------  ----------

99.9    Total obligations...............       1,800       1,771       1,850
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0912-0-1-803      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------
    Direct:
      Total compensable workyears:

1001    Full-time equivalent employment.      34,018      31,270      31,579
1005    Full-time equivalent of overtime 
          and holiday hours.............         832         582         594
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......         811         694         760
---------------------------------------------------------------------------

                                

                           Tax Law Enforcement

    For necessary expenses of the Internal Revenue Service for 
determining and establishing tax liabilities; tax and enforcement 
litigation; technical rulings; examining employee plans and exempt 
organizations; investigation and enforcement activities; securing 
unfiled tax returns; collecting unpaid accounts; statistics of income 
and compliance research; the purchase (for police-type use, not to 
exceed 850), and hire of passenger motor vehicles (31 U.S.C. 1343(b)); 
and services as authorized by 5 U.S.C. 3109, at such rates as may be 
determined by the Commissioner [$4,097,294,000] $4,527,821,000, of which 
not to exceed $1,000,000 shall remain available until September 30, 
[1998] 1999 for research[: Provided, That $13,000,000 shall be used to 
initiate a program to utilize private counsel law firms and debt 
collection agencies in the collection activities of the Internal Revenue 
Service in compliance with section 104 of this Act]. (Treasury 
Department Appropriations Act, 1996.)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0913-0-1-803      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Examination.....................       1,576       1,591       1,795
00.02   Chief counsel...................         375         370         250
00.03   Employee plans and exempt 
          organizations.................         133         131         133
00.04   International...................          41          36          34
00.05   Tax fraud and financial 
          investigation.................         403         379         390
00.06   Collection......................         882         792       1,078
00.07   SOI/Compliance Research.........          61          60          60
00.08   Information reporting program...         108          89         133
00.09   Resources Management--Compliance         779         748         734
                                           ---------   ---------  ----------

00.91     Total direct program..........       4,358       4,196       4,607
01.01 Reimbursable program..............          68          76          84
                                           ---------   ---------  ----------

10.00   Total obligations...............       4,426       4,272       4,691
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year: Uninvested 
        balance.........................           1           1           1
22.00 New budget authority (gross)......       4,445       4,272       4,691
22.30 Unobligated balance expiring......         -19
                                           ---------   ---------  ----------

23.90   Total budgetary resources 
          available for obligation......       4,427       4,273       4,692
23.95 New obligations...................      -4,426      -4,272      -4,691
24.40 Unobligated balance available, end 
        of year: Uninvested balance.....           1           1           1
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................       4,375       4,097       4,528
42.00   Transferred from other accounts.           2
                                           ---------   ---------  ----------
                                                                  
[[Page 817]]

43.00     Appropriation (total).........       4,377       4,097       4,528
      Permanent:

60.25   Appropriation (special fund, 
          indefinite)...................                      99          79
68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).          68          76          84
                                           ---------   ---------  ----------

70.00   Total new budget authority 
          (gross).......................       4,445       4,272       4,691
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance: Appropriation         369         395         386
73.10 New obligations...................       4,426       4,272       4,691
73.20 Total outlays (gross).............      -4,428      -4,281      -4,671
73.40 Adjustments in expired accounts...          28
74.40 Unpaid obligations, end of year: 
        Obligated balance: Appropriation         395         386         406
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority       4,114       3,892       4,302
86.93 Outlays from current balances.....         246         219         205
86.97 Outlays from new permanent 
        authority.......................          68         170         159
86.98 Outlays from permanent balances...                                   5
                                           ---------   ---------  ----------

87.00   Total outlays (gross)...........       4,428       4,281       4,671
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........         -68         -76         -84
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................       4,377       4,196       4,607
90.00 Outlays...........................       4,361       4,205       4,587
---------------------------------------------------------------------------

    This appropriation provides for the examination of tax returns, both 
domestic and international, and the administrative and judicial 
settlement of taxpayer appeals of examination findings. It also provides 
for technical rulings, monitoring employee pension plans, determining 
qualifications of organizations seeking tax-exempt status, examining tax 
returns of exempt organizations, enforcing statutes relating to 
detection and investigation of criminal violations of the internal 
revenue laws, collecting unpaid accounts, compiling statistics of income 
and compliance research, and securing unfiled tax returns and payments. 
Funds are requested to continue the Service's ability to ensure 
equitable application and adequate enforcement of the tax laws, to 
promote voluntary compliance with the internal revenue laws, to identify 
possible nonfilers for investigation and to investigate cases of fraud 
or financial transactions related to possible money laundering schemes.

    Examination.--This activity encourages voluntary compliance with the 
internal revenue laws through the determination of correct tax liability 
by the selective examination of tax returns, the correction of errors, 
and explanation of these corrections to taxpayers. The appeals portion 
of this activity provides staffing, training, and direct support to 
allow for an administrative review process that provides a channel for 
impartial case settlement prior to cases being docketed in a court of 
law. This includes the offices of the national director of appeals and 
the regional director of appeals.

    Counsel.--The counsel activity is the independent legal counsel to 
the Internal Revenue Service and provides the correct legal 
interpretation of the internal revenue laws; represents the Internal 
Revenue Service in litigation; provides all other legal support for the 
Internal Revenue Service; and, performs these duties in a manner that 
enhances public confidence in the integrity, efficiency, and fairness of 
our nation's tax system.

    Employee plans and exempt organizations.--This activity monitors 
private pension plans to ensure compliance with the Employee Retirement 
Income Security Act of 1974, as amended. Organizations apply for tax-
exempt status, which is determined by this activity, through the 
application of certain tests. By examining tax returns of tax-exempt 
organizations, it monitors and ensures compliance with current tax laws 
regarding tax-exempt organizations.

    International.--This activity directs the full range of IRS 
enforcement and assistance programs related to U.S. taxpayers doing 
business or residing outside the United States as well as non-resident 
aliens with a U.S. tax obligation. It also provides technical tax 
training and administrative assistance to foreign governments; provides 
compliance and taxpayer service support to Puerto Rico, the Virgin 
Islands and certain Pacific Island jurisdictions; and manages activities 
related to tax treaties between the United States and other governments.

    Statistics of income and compliance research.--This activity 
publishes Statistics of Income Reports on the operation of income tax 
laws, as required by the Internal Revenue Code for the Congress and its 
committees; for administrative use by the Secretary of the Treasury and 
the Commissioner of Internal Revenue; and for the Federal benchmark 
statistical programs on income, wealth and finance. This activity also 
develops and evaluates data on taxpayer filing characteristics based on 
returns as they are filed, and conducts statistical and economic studies 
for the Office of the Commissioner.

    Tax fraud and financial investigation.--This activity provides for 
enforcement of criminal statutes relating to violations of internal 
revenue laws. It investigates cases of suspected intent to defraud, 
recommends prosecution as warranted, and assists in the preparation and 
trial of criminal tax cases. In addition, financial investigations 
expose money laundering schemes through a variety of methods, including 
Currency Transaction Reports.

    Collection.--This activity collects unpaid tax accounts and secures 
delinquent returns; develops and implements programs to prevent tax 
accounts from becoming delinquent; determines and analyzes reasons for 
tax accounts that become delinquent; and develops, implements, and 
measures programs that analyze the reasons for types and degrees of 
nonfiling.

    Document matching.--This activity processes information returns, 
such as wage, dividend, and interest statements and matches them with 
related individual income tax returns. This enables the Service to 
identify income reporting discrepancies, unsubstantiated deductions, and 
nonfiling of tax returns and to verify facts and amounts in question 
through taxpayer contact prior to assessing additional tax or refunding 
excess credits.

    Resource management, compliance.--This activity provides all 
administrative services for IRS field installations.

                 PERFORMANCE MEASURES BY BUDGET ACTIVITY

         (Includes selected workload and selected revenue data)

                                     1995 actual  1996 est.   1997 est.
Tax Fraud and Financial 
    Investigation:
  Fraud Convictions.................       1,954       1,954       1,932
  Narcotics Convictions.............         994         921         900
  Indictment Rate...................         91%         90%         90%
  Publicized Investigations per FTE.         0.8         0.7         0.7
  Fraudulent return deletion rate--
    paper and electronic............         78%         80%         86%
  Refund fraud deletion rate--paper 
    and electronic..................         76%         80%         86%
Examination:
  Examination Measures:
  Recommended additional tax and 
    penalties.......................      $28.6B      $23.8B      $23.4B
  Audit coverage....................       1.63%       1.54%       1.51%
  Cycle Time (Days) RA 1040 Business         307         298         289
  Cycle Time (Days) RA 1040 
    Nonbusiness.....................         327         317         307
  Cycle Time (Days) RA 1120.........         375         364         353
  Cycle Time (Days) TA 1040 Business         265         257         249
  Cycle Time (Days) TA 1040 
    Nonbusiness.....................         215         209         203
  CEP Currency (Open Year Average)..         3.2         3.2         3.1
  $/Hour Mean RA 1040...............         967       1,006       1,036
  $/Hour Mean RA 1120...............       1,073       1,116       1,149
  $/Hour Mean TA 1040...............         817         850         876
  $/Hour using Total Adjusted 
    Revenue (TAR)...................       6,697       5,727       5,900
  % of Agreed and Partially Agreed 
    CEP Examinations................        77.5        78.5        79.5
  % Assessed $ Collected Before 2nd 
    Notice..........................        64.2        65.5        66.8
Appeals Measures:
  Work Units Closed, Non-Docketed...      42,513      41,622      43,183
  Work Units Closed, Docketed.......      22,913      22,435      23,277
  Revenue in Billions of Dollars, 
    Non-Docketed....................       2.878       2.817       2.924
                                                            
[[Page 818]]

  Revenue in Billions of Dollars, 
    Docketed........................       0.616       0.603       0.626
  Agreed Cases, Non-Docketed........      35,371      34,630      35,928
  Agreed Cases, Docketed............      20,598      20,169      20,926
  Lapse Days, Non-Docketed Under $10 
    million.........................         243         236         229
  Lapse Days, Non-Docketed $10 
    million and Over................         824         799         775
  Increase % of Appeals Officer 
    direct time.....................        55.5        58.3        60.0
Chief Counsel:
  Technical Advice and Service 
    Assistance (Completions)........       4,858       4,566       4,566
  Private Letter Rulings and Advance 
    Pricing Agreements (Completions)       3,256       3,060       3,060
  Regulations, Revenue Rulings, and 
    Revenue Procedures (Completions)         611         574         574
  Docketed Tax Litigation Case 
    Closures........................      26,787      25,180      25,180
  Docketed Tax Litigation Dollars 
    Protected for Closures ($000s)..   2,067,331   1,943,290   1,943,290
  Docketed Tax Litigation Cycle Time         564         530         530
  Counsel Bankruptcy--Closures......      30,515      28,684      28,684
  Counsel Bankruptcy--Dollars 
    Protected ($000s)...............   6,631,486   6,233,600   6,233,600
  Counsel Litigation Support--
    Criminal Tax Closures...........       5,617       5,280       5,280
  Counsel Litigation Support--
    General Legal Services Closures.       3,247       3,052       3,052
  Counsel Litigation Support--Other 
    General Litigation Closures.....      46,019      43,258      43,258
  Counsel Litigation Support--Refund 
    Closures........................         841         790         790
  Counsel Litigation Support--Refund 
    Dollars Protected ($000s).......      72,526      68,175      68,175
Employee Plans and Exempt 
    Organizations:
  EP Determination Cycle Time (Days)         119         180         125
  EO Determination Cycle Time (Days)          84          83          83
  EP Determination Letter Inventory.      54,800      20,000      20,000
International:
  Foreign Controlled Corporation 
    Direct Exam FTE.................      119.81          81          81
  US Initiated Competent Authority 
    Case Cycle Time (Days)..........         656         730         730
  Foreign Initiated Competent 
    Authority Case Cycle Time (Days)         597         730         730
  International Enforcement No 
    Change Rate (Days)..............      22.46%       21.4%       20.4%
Collection:
  Collection Yield..................      $25.1B      $21.9B      $23.0B
  ACS Average Cycles to Dispose TDA/
    TDI.............................        23.9        23.9        23.4
  CFf Average Cycles to Dispose TDA/
    TDI.............................        36.7        42.1        41.8
  ACS Level of Service..............         58%         80%         85%
  ACS Average Hours per Entity 
    Disposition.....................         3.5         3.7         3.5
  CFf Average Hours per Entity 
    Disposition.....................        44.4        49.8        48.8
  ACS $ Collected/FTE...............   1,124,000   1,236,000   1,298,000
  CFf $ Collected/FTE...............     413,000     438,000     460,000
Document Matching:
  Assessments, Underreporter 
    (Millions)......................      $1,658      $1,368      $1,619
  Assessments, Substitute for Return 
    (Millions)......................      $1,948      $1,291      $1,140
  Refunds, Underreporter (Millions).        $120         $95        $125
  Information Returns Received 
    (Millions)......................     1,052.0     1,154.4     1,139.6
  % of Information Documents 
    Processed.......................       96.68       96.68       96.00
Resources Management Compliance:
  Support Services Timeliness Index.       100.0       100.0       100.0
  Support Services Cycle Time Index.       100.0       105.4       105.4
  Support Services Cost Index.......       100.0       103.6       103.6
  Support Services Customer 
    Satisfaction Index..............       100.0       100.0       100.0
  Support Services Quality Index....       100.0       100.0       100.0

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0913-0-1-803      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........       2,660       2,748       2,905
11.3      Other than full-time permanent         129          80          81
11.5      Other personnel compensation..          98          70          73
11.8      Special personal services 
            payments....................          13          14          14
                                           ---------   ---------  ----------

11.9        Total personnel compensation       2,900       2,912       3,073
12.1    Civilian personnel benefits.....         630         600         675
13.0    Benefits for former personnel...           2           9           9
21.0    Travel and transportation of 
          persons.......................         109          93          93
22.0    Transportation of things........           5           4           4
23.1    Rental payments to GSA..........         338         334         318
23.2    Rental payments to others.......           1
23.3    Communications, utilities, and 
          miscellaneous charges.........         122          45          52
24.0    Printing and reproduction.......          20           9           9
25.2    Other services..................         106         125         172
25.3    Purchases of goods and services 
          from Government accounts......           4           4           4
25.4    Operation and maintenance of 
          facilities....................          15
25.5    Research and development 
          contracts.....................           4           5           5
25.7    Operation and maintenance of 
          equipment.....................           3
26.0    Supplies and materials..........          28          25          28
31.0    Equipment.......................          70          30         164
42.0    Insurance claims and indemnities           1           1           1
                                           ---------   ---------  ----------

99.0      Subtotal, direct obligations..       4,358       4,196       4,607
99.0  Reimbursable obligations..........          68          76          84
                                           ---------   ---------  ----------

99.9    Total obligations...............       4,426       4,272       4,691
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0913-0-1-803      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------
    Direct:
      Total compensable workyears:

1001    Full-time equivalent employment.      69,370      66,552      68,942
1005    Full-time equivalent of overtime 
          and holiday hours.............         402         286         286
    Reimbursable:
      Total compensable workyears:

2001    Full-time equivalent employment.         477         534         585
2005    Full-time equivalent of overtime 
          and holiday hours.............          96         102         122
---------------------------------------------------------------------------

                           Information Systems

    For necessary expenses for data processing and telecommunications 
support for Internal Revenue Service activities, including: tax systems 
modernization (modernized developmental systems), modernized operational 
systems, services and compliance, and support systems; and for the hire 
of passenger motor vehicles (31 U.S.C. 1343(b)); and services as 
authorized by 5 U.S.C. 3109, at such rates as may be determined by the 
Commissioner: [$1,527,154,000] $1,700,674,000, of which no less than 
[$695,000,000] $850,000,000 shall be available for tax systems 
modernization activities, of which up to $185,000,000 for tax and 
information systems development projects shall remain available until 
September 30, [1998: Provided, That of the funds appropriated for tax 
systems modernization, $100,000,000 may not be obligated until the 
Secretary of the Treasury provides a report to the Committees on 
Appropriations of the House and the Senate that (1) with explicit 
decision criteria, identifies, evaluates, and prioritizes all systems 
investments planned for fiscal year 1996, (2) provides a schedule for 
successfully mitigating deficiencies identified by the General 
Accounting Office in its April 1995 report to the Committees, (3) 
presents a milestone schedule for development and implementation of all 
projects included in the tax systems modernization program, and (4) 
presents a plan to expand the utilization of external expertise for 
systems development and total program integration] 1999. (Treasury 
Department Appropriations Act, 1996.)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0919-0-1-803      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.05 TSM--Modernized Developmental.....         622         765         850
00.06 Modernized Operational............          57          58          76
00.07 Services and Compliance...........         607         679         670
00.08 Support Systems...................          93         105         105
                                           ---------   ---------  ----------

00.91   Total direct program............       1,379       1,607       1,701
01.01 Reimbursable program..............          36          61          67
                                           ---------   ---------  ----------

10.00   Total obligations...............       1,415       1,668       1,768
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year: Uninvested 
        balance.........................         129          84           4
22.00 New budget authority (gross)......       1,395       1,588       1,768
22.30 Unobligated balance expiring......         -26
                                           ---------   ---------  ----------

23.90   Total budgetary resources 
          available for obligation......       1,498       1,672       1,772
23.95 New obligations...................      -1,415      -1,668      -1,768
24.40 Unobligated balance available, end 
        of year: Uninvested balance.....          84           4           4
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................       1,359       1,527       1,701
      Permanent:

68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).          36          61          67
                                           ---------   ---------  ----------
                                                                  
[[Page 819]]

70.00   Total new budget authority 
          (gross).......................       1,395       1,588       1,768
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance: Appropriation         787         566         688
73.10 New obligations...................       1,415       1,668       1,768
73.20 Total outlays (gross).............      -1,599      -1,546      -1,687
73.40 Adjustments in expired accounts...         -35
74.40 Unpaid obligations, end of year: 
        Obligated balance: Appropriation         566         688         769
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority         970         993       1,106
86.93 Outlays from current balances.....         593         492         514
86.97 Outlays from new permanent 
        authority.......................          36          61          67
                                           ---------   ---------  ----------

87.00   Total outlays (gross)...........       1,599       1,546       1,687
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........         -36         -61         -67
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................       1,359       1,527       1,701
90.00 Outlays...........................       1,563       1,485       1,620
---------------------------------------------------------------------------

    This appropriation provides for Servicewide data processing support, 
including the evaluation, development, and implementation of computer 
systems, software, and hardware requirements.

    Tax Systems Modernization (modernized developmental systems).--This 
activity provides for major redesign and acquisition of the basic 
information systems infrastructure needed to achieve a fully integrated 
framework for tax administration operations. This includes implementing 
a redesigned tax administration system, developing a target 
architecture, replacing equipment at major field installations, and 
executing other major redesign efforts.

    Modernized Operational.--This activity includes those Tax Systems 
Modernization projects that have advanced from the developmental phase 
of activity to an operational mode after Servicewide implementation and 
acceptance.

    Services and Compliance.--This activity provides automation support 
for the Processing, Assistance and Management and Tax Law Enforcement 
appropriations. The systems in this activity direct IRS compliance and 
enforcement programs including: examining tax returns, collecting unpaid 
accounts, securing delinquent returns, investigating tax fraud, 
resolving tax disputes, and determining tax liability status or 
exemption of organizations. This activity also provides automation 
support for processing tax and information returns, issuing refunds and 
notices, accounting for tax revenue, and assisting taxpayers with their 
tax obligations.

    Support Systems.--This activity provides automation support for all 
IRS administrative programs, including management and financial 
information, logistics, payroll and personnel, and internal audit and 
security automation. This activity also provides the support that 
ensures the efficient functioning of payroll and personnel systems, 
financial systems, resource inventory systems, and quality assurance 
efforts.

    Modernization Schedule.--The performance measures for the requested 
investment in tax systems modernization will be provided as part of the 
report requested in the 1996 appropriations act. The Treasury Secretary 
will provide this report to the Committees on Appropriations of the 
House and Senate containing, among four specific requests, a milestone 
schedule for development and implementation of all projects included in 
the tax systems modernization program.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0919-0-1-803      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........         378         392         402
11.3      Other than full-time permanent          11           4           9
11.5      Other personnel compensation..          15           9           9
                                           ---------   ---------  ----------

11.9        Total personnel compensation         404         405         420
12.1    Civilian personnel benefits.....          79          74          80
21.0    Travel and transportation of 
          persons.......................          23          26          28
22.0    Transportation of things........           1           1           1
23.1    Rental payments to GSA..........          32          39          39
23.3    Communications, utilities, and 
          miscellaneous charges.........         176         236         208
24.0    Printing and reproduction.......           6           3           3
25.1    Advisory and assistance services           1
25.2    Other services..................         335         394         384
25.3    Purchases of goods and services 
          from Government accounts......          23          24          24
25.4    Operation and maintenance of 
          facilities....................           5
25.7    Operation and maintenance of 
          equipment.....................          12          11          11
26.0    Supplies and materials..........          44          58          46
31.0    Equipment.......................         238         336         457
                                           ---------   ---------  ----------

99.0      Subtotal, direct obligations..       1,379       1,607       1,701
99.0  Reimbursable obligations..........          36          61          67
                                           ---------   ---------  ----------

99.9    Total obligations...............       1,415       1,668       1,768
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0919-0-1-803      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------
    Direct:
      Total compensable workyears:

1001    Full-time equivalent employment.       8,636       8,529       8,529
1005    Full-time equivalent of overtime 
          and holiday hours.............         126          68          68
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......         287         113         124
---------------------------------------------------------------------------

                                

      Payment Where Earned Income Credit Exceeds Liability for Tax 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0906-0-1-609      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        44.0)...........................      15,244      18,138      19,921
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......      15,244      18,138      19,921
23.95 New obligations...................     -15,244     -18,138     -19,921
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........      15,244      18,138      19,921
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 New obligations...................      15,244      18,138      19,921
73.20 Total outlays (gross).............     -15,244     -18,138     -19,921
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................      15,244      18,138      19,921
                                           ---------   ---------  ----------

87.00   Total outlays (gross)...........      15,244      18,138      19,921
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................      15,244      18,138      19,921
90.00 Outlays...........................      15,244      18,138      19,921
---------------------------------------------------------------------------

                 Summary of Budget Authority and Outlays

                        (in millions of dollars)

                                     1995 actual  1996 est.   1997 est.
Enacted/requested:
  Budget Authority..................      15,244      18,138      19,921
  Outlays...........................      15,244      18,138      19,921
Legislative proposal, subject to 
    PAYGO:
  Budget Authority..................                     -14        -596
  Outlays...........................                     -14        -596
                                    ------------------------------------
Total:
  Budget Authority..................      15,244      18,124      19,325
  Outlays...........................      15,244      18,124      19,325
                                    ====================================

    As provided by law, there will be instances wherein the earned 
income tax credit will exceed the amount of tax liabil

[[Page 820]]
ity owed, resulting in an additional payment to the tax filer. The 
Earned Income Credit was originally authorized by the Tax Reduction Act 
of 1975 (Public Law 94-12) and made permanent by the Revenue Adjustment 
Act of 1978 (Public Law 95-600). The Tax Reform Act of 1986 and the 
Omnibus Budget Reconciliation Acts of 1990 and 1993 have increased the 
allowance and expanded the eligibility for earned income credit.

      Payment Where Earned Income Credit Exceeds Liability for Tax

                (Legislative proposal, subject to PAYGO)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0906-4-1-609      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        44.0)...........................                     -14        -596
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......                     -14        -596
23.95 New obligations...................                      14         596
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........                     -14        -596
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 New obligations...................                     -14        -596
73.20 Total outlays (gross).............                      14         596
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................                     -14        -596
                                           ---------   ---------  ----------

87.00   Total outlays (gross)...........                     -14        -596
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................                     -14        -596
90.00 Outlays...........................                     -14        -596
---------------------------------------------------------------------------

    Legislation will be proposed to better target the EITC, and to make 
additional compliance improvements.

            Refunding Internal Revenue Collections, Interest 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0904-0-1-908      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        43.0)...........................       2,655       2,890       2,961
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......       2,655       2,890       2,961
23.95 New obligations...................      -2,655      -2,890      -2,961
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........       2,655       2,890       2,961
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 New obligations...................       2,655       2,890       2,961
73.20 Total outlays (gross).............      -2,655      -2,890      -2,961
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................       2,655       2,890       2,961
                                           ---------   ---------  ----------

87.00   Total outlays (gross)...........       2,655       2,890       2,961
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................       2,655       2,890       2,961
90.00 Outlays...........................       2,655       2,890       2,961
---------------------------------------------------------------------------

    Under certain circumstances, as provided in 26 U.S.C. 6611, interest 
is paid on Internal Revenue collections that must be refunded. The Tax 
Equity and Fiscal Responsibility Act of 1982 (Public Law 97-248) 
provides for daily compounding of interest. Under the Tax Reform Act of 
1986 (Public Law 99-514), interest paid on Internal Revenue collections 
will equal the Federal short-term rate plus two percentage points, such 
rate to be adjusted quarterly. A 7-percent rate will be in effect from 
April 1, 1996, through June 30, 1996.

                                

Public enterprise funds:

                     Federal Tax Lien Revolving Fund

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4413-0-3-803      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        32.0)...........................           1           1           1
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year: Uninvested 
        balance.........................           8           7           8
22.00 New budget authority (gross)......           1           1
                                           ---------   ---------  ----------

23.90   Total budgetary resources 
          available for obligation......           9           8           8
23.95 New obligations...................          -1          -1          -1
24.40 Unobligated balance available, end 
        of year: Uninvested balance.....           7           8           7
----------------------------------------------------------------------------

    New budget authority (gross), detail:
68.00 Spending authority from offsetting 
        collections (gross): Offsetting 
        collections (cash)..............           1           1           1
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.42 Unpaid obligations, start of year: 
        Obligated balance: U.S. 
        Securities: Unrealized discounts                      -1
73.10 New obligations...................           1           1           1
73.20 Total outlays (gross).............          -1          -1          -1
74.42 Unpaid obligations, end of year: 
        Obligated balance: U.S. 
        Securities: Unrealized discounts          -1
----------------------------------------------------------------------------

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

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

    Offsets:
      Against gross budget authority and outlays:

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

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

    This revolving fund was established pursuant to section 112(a) of 
the Federal Tax Lien Act of 1966, to serve as the source of financing 
the redemption of real property by the United States. During the process 
of collecting unpaid taxes, the government places a tax lien on real 
estate in order to protect the government's interest. Situations arise 
where property of this nature is collateral for other indebtedness and 
the tax lien is subordinate to the original indebtedness. In this 
circumstance, it is often to the government's interest to purchase the 
property during the foreclosure sale. The advantage arises when the 
property is worth substantially more than the first lienholder's equity 
but is being sold for an amount that barely covers that equity, thereby 
leaving no proceeds to apply against delinquent taxes. Under these 
circumstances, if the Government buys the property and subsequently puts 
it up for sale under more advantageous conditions, it is possible to 
realize sufficient profit on the transaction to fully or partially 
collect the amount of taxes due. The revolving fund is reimbursed from 
the proceeds of the sale in an amount equal to the amount expended from 
the fund for the redemption. The balance of the proceeds are applied 
against the amount of the tax, interest, penalties, and additions 
thereto, and for the costs of sale. The remain

[[Page 821]]
der, if any, would revert to the parties legally entitled to it.

                                

           Administrative Provisions--Internal Revenue Service

    Section 1. Not to exceed [2] 5 per centum of any appropriation made 
available to the Internal Revenue Service for the current fiscal year by 
this Act may be transferred to any other Internal Revenue Service 
appropriation upon [the advance approval of] advance notice to the House 
and Senate Committees on Appropriations: Provided, That notwithstanding 
any other provision of this Act, the Internal Revenue Service is 
authorized to transfer such sums as may be necessary between 
appropriations [with advance approval of] upon advance notice to the 
House and Senate Appropriations Committees.
    Sec. 2. The Internal Revenue Service shall maintain a training 
program to insure that Internal Revenue Service employees are trained in 
taxpayers' rights, in dealing courteously with the taxpayers, and in 
cross-cultural relations. (Treasury Department Appropriations Act, 
1996.)

                                



 
                      UNITED STATES SECRET SERVICE

                              Federal Funds

General and special funds:

                          Salaries and Expenses

    For necessary expenses of the United States Secret Service, 
including purchase [(not to exceed 665 vehicles for police-type use for 
replacement only)] (not to exceed 702 vehicles for police-type use, of 
which 665 shall be for replacement only), and hire of passenger motor 
vehicles; hire of aircraft; training and assistance requested by State 
and local governments, which may be provided without reimbursement; 
services of expert witnesses at such rates as may be determined by the 
Director; rental of buildings in the District of Columbia, and fencing, 
lighting, guard booths, and other facilities on private or other 
property not in Government ownership or control, as may be necessary to 
perform protective functions; for payment of per diem and/or subsistence 
allowances to employees where a protective assignment during the actual 
day or days of the visit of a protectee require an employee to work 16 
hours per day or to remain overnight at his or her post of duty; the 
conducting of and participating in firearms matches; presentation of 
awards; and for travel of Secret Service employees on protective 
missions without regard to the limitations on such expenditures in this 
or any other Act[: Provided, That approval is obtained in advance from 
the House and Senate Committees on Appropriations]; for repairs, 
alterations, and minor construction at the James J. Rowley Secret 
Service Training Center; for research and development; for making grants 
to conduct behavioral research in support of protective research and 
operations; not to exceed [$12,500] $15,000 for official reception and 
representation expenses; not to exceed $50,000 to provide technical 
assistance and equipment to foreign law enforcement organizations in 
counterfeit investigations; for payment in advance for commercial 
accommodations as may be necessary to perform protective functions; and 
for uniforms without regard to the general purchase price limitation for 
the current fiscal year: Provided, That 3 U.S.C. 203(a) is amended by 
deleting ``but not to exceed twelve hundred in number''; [$531,944,000] 
$516,182,000. (Treasury Department Appropriations Act, 1996.)
      

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1408-0-1-751      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Protection, investigations, and 
          uniformed activities..........         472         489         509
00.02   Other security programs.........           4           5
00.03   Presidential candidate 
          protective activities.........           4          43           7
                                           ---------   ---------  ----------

00.91     Total direct program..........         480         537         516
01.01 Reimbursable program..............           6           4           4
                                           ---------   ---------  ----------

10.00   Total obligations...............         486         541         520
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year: Uninvested 
        balance.........................           2           5
22.00 New budget authority (gross)......         489         536         520
                                           ---------   ---------  ----------

23.90   Total budgetary resources 
          available for obligation......         491         541         520
23.95 New obligations...................        -486        -541        -520
24.40 Unobligated balance available, end 
        of year: Uninvested balance.....           5
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................         484         532         516
40.75   Procurement reduction pursuant 
          to P.L. 103-[329].............          -1
                                           ---------   ---------  ----------

43.00     Appropriation (total).........         483         532         516
      Permanent:

68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).           6           4           4
                                           ---------   ---------  ----------

70.00   Total new budget authority 
          (gross).......................         489         536         520
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance: Appropriation          68          60          72
73.10 New obligations...................         486         541         520
73.20 Total outlays (gross).............        -492        -529        -521
73.40 Adjustments in expired accounts...          -2
74.40 Unpaid obligations, end of year: 
        Obligated balance: Appropriation          60          72          71
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority         433         479         464
86.93 Outlays from current balances.....          53          46          53
86.97 Outlays from new permanent 
        authority.......................           6           4           4
                                           ---------   ---------  ----------

87.00   Total outlays (gross)...........         492         529         521
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........          -6          -4          -4
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         483         532         516
90.00 Outlays...........................         486         525         517
---------------------------------------------------------------------------

    The Secret Service is responsible for the security of the President, 
the Vice President and other dignitaries and designated individuals; for 
enforcement of laws relating to obligations and securities of the United 
States and financial crimes such as financial institution fraud and 
other fraud; and for protection of the White House and other buildings 
within Washington, DC.

    Investigations, protection, and uniformed activities.--The Service 
must provide for the protection of the President of the United States, 
immediate family members, the President-elect, the Vice President, or 
other officer next in the order of succession to the Office of the 
President, and the Vice President-elect, and the members of their 
immediate families unless the members decline such protection; 
protection of the person of a visiting head and accompanying spouse of a 
foreign state or foreign government and, at the direction of the 
President, other distinguished foreign visitors to the United States and 
official representatives of the United States performing special 
missions abroad; the protection of former Presidents, their spouses and 
minor children, unless such protection is declined. The Service is also 
responsible for investigation of counterfeiting of currency, and 
securities; forgery and altering of Government checks and bonds; thefts 
and frauds relating to Treasury electronic funds transfers; financial 
access device fraud, telecommunications fraud, computer and 
telemarketing fraud; fraud relative to federally insured financial 
institutions; and other criminal and noncriminal cases.

    The Secret Service Uniformed Division protects the Executive 
Residence and grounds in the District of Columbia; any building in which 
White House offices are located; the President and members of his 
immediate family; the official resi

[[Page 822]]
dence and grounds of the Vice-President in the District of Columbia; the 
Vice President and members of his immediate family; foreign diplomatic 
missions located in the Washington metropolitan area; the Treasury 
Building, its Annex and grounds, and such other areas as the President 
may direct on a case-by-case basis.

    Presidential candidate protective activities.--The Secret Service is 
authorized to protect major Presidential and Vice-Presidential 
candidates, as determined by the Secretary of the Treasury after 
consultation with an advisory committee. In addition, the Service is 
authorized to protect the spouses of major Presidential and Vice-
Presidential candidates; however, such protection may not commence more 
than 120 days prior to the general Presidential election.

                         Performance Indicators

                                     1995 actual  1996 est.   1997 est.
Cases Closed--The total number of 
cases worked and closed, excluding 
protective intelligence, protective 
surveys, and administratively closed 
cases...............................      38,508      33,500      38,500
Arrests--The total number of arrests 
reported by field offices...........      12,289      12,000      12,000
Percent Convicted--The total number 
of arrested who are convicted by 
trial or who plead guilty as a 
percent of the total number of 
arrest dispositions.................          98          98          98
Counterfeit Notes Seized--Value of 
counterfeit notes seized expressed 
in dollars..........................  75,262,251  60,000,000  70,000,000

    Protection is measured in numbers of protectee stops. A stop is 
generally considered a city visited by a protectee.

                                     1996 actual  1996 est.   1997 est.
Permanent Protection................       3,254       3,800       3,700
Foreign Dignitaries Protection......         830       1,000       1,000
Candidate/Nominee Protection........           0       1,800         600

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1408-0-1-751      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........         195         210         222
11.3      Other than full-time permanent          20          23          23
11.5      Other personnel compensation..          66          71          67
                                           ---------   ---------  ----------

11.9        Total personnel compensation         281         304         312
12.1    Civilian personnel benefits.....          65          68          79
21.0    Travel and transportation of 
          persons.......................          35          64          38
22.0    Transportation of things........           2           2           2
23.1    Rental payments to GSA..........          33          35          35
23.3    Communications, utilities, and 
          miscellaneous charges.........          13          10          10
24.0    Printing and reproduction.......           1           1           1
25.2    Other services..................          28          28          23
26.0    Supplies and materials..........           7           7           7
31.0    Equipment.......................          14          15           8
32.0    Land and structures.............           1           3           1
                                           ---------   ---------  ----------

99.0      Subtotal, direct obligations..         480         537         516
99.0  Reimbursable obligations..........           5           2           2
99.5  Below reporting threshold.........           1           2           2
                                           ---------   ---------  ----------

99.9    Total obligations...............         486         541         520
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-1408-0-1-751      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------
    Total compensable workyears:
1001  Full-time equivalent employment...       4,549       4,672       4,951
1005  Full-time equivalent of overtime 
        and holiday hours...............       1,195       1,343       1,103
---------------------------------------------------------------------------

                                

      Acquisition, Construction, Improvement, and Related Expenses

    For necessary expenses of construction, repair, alteration, and 
improvement of facilities, $29,165,000, to remain available until 
expended: Provided, That funds previously provided under the title, 
``Treasury buildings and Annex repair and restoration,'' for the Secret 
Service's Headquarters Building, shall be transferred to this account.

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1409-0-1-751      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations.................                                  29
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......                                  29
23.95 New obligations...................                                 -29
----------------------------------------------------------------------------

    New budget authority (gross), detail:
40.00 Appropriation.....................                                  29
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 New obligations...................                                  29
73.20 Total outlays (gross).............                                  -3
73.30 Obligated balance transferred, net                                  14
74.40 Unpaid obligations, end of year: 
        Obligated balance: Appropriation                                  40
----------------------------------------------------------------------------

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

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

    Net budget authority and outlays:
89.00 Budget authority..................                                  29
90.00 Outlays...........................                                   3
---------------------------------------------------------------------------

    A new account has been created in this year's budget to provide 
funding for the interior build out of a new United States Secret Service 
headquarters.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1409-0-1-751      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------
25.2  Other services....................                                   3
31.0  Equipment.........................                                   9
32.0  Land and structures...............                                  17
                                           ---------   ---------  ----------

99.9    Total obligations...............                                  29
---------------------------------------------------------------------------

                                

                   Contribution for Annuity Benefits 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1407-0-1-751      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        12.1)...........................          40          46          46
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......          40          46          46
23.95 New obligations...................         -40         -46         -46
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........          40          46          46
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance: Appropriation           5           3           3
73.10 New obligations...................          40          46          46
73.20 Total outlays (gross).............         -42         -46         -46
74.40 Unpaid obligations, end of year: 
        Obligated balance: Appropriation           3           3           3
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................          40          46          46
86.98 Outlays from permanent balances...           2
                                           ---------   ---------  ----------

87.00   Total outlays (gross)...........          42          46          46
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          40          46          46
90.00 Outlays...........................          42          46          46
---------------------------------------------------------------------------



[[Page 823]]


    The District of Columbia is reimbursed for benefit payments made 
from the revenue of the District of Columbia to or for members of the 
Secret Service Uniformed Division and such members of the U.S. Secret 
Service entitled to benefits under the Policemen and Firemen's 
Retirement and Disability Act (4 D.C. Code 521).

                                



 
                       COMPTROLLER OF THE CURRENCY

                               Trust Funds

                            Assessment Funds

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-8413-0-8-373      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations.................         377         370         360
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.91 Unobligated balance available, 
        start of year: U.S. Securities: 
        Par value.......................          16          19          20
22.00 New budget authority (gross)......         379         372         362
                                           ---------   ---------  ----------

23.90   Total budgetary resources 
          available for obligation......         395         391         382
23.95 New obligations...................        -377        -370        -360
24.91 Unobligated balance available, end 
        of year: U.S. Securities: Par 
        value...........................          19          20          20
----------------------------------------------------------------------------

    New budget authority (gross), detail:
68.00 Spending authority from offsetting 
        collections (gross): Offsetting 
        collections (cash)..............         379         372         362
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.91 Unpaid obligations, start of year: 
        Obligated balance: U.S. 
        Securities: Par value...........         247         236         225
73.10 New obligations...................         377         370         360
73.20 Total outlays (gross).............        -388        -381        -371
74.91 Unpaid obligations, end of year: 
        Obligated balance: U.S. 
        Securities: Par value...........         236         225         214
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................         379         372         362
86.98 Outlays from permanent balances...           9           9           9
                                           ---------   ---------  ----------

87.00   Total outlays (gross)...........         388         381         371
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
88.00     Federal sources...............         -11         -11         -11
88.40     Non-Federal sources...........        -368        -361        -351
                                           ---------   ---------  ----------

88.90       Total, offsetting 
              collections (cash)........        -379        -372        -362
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays...........................           9           9           9
---------------------------------------------------------------------------

    The Office of the Comptroller of the Currency was created for the 
purpose of establishing and regulating a national banking system. The 
National Currency Act of 1863 (12 U.S.C. 1 et seq., 12 Stat. 665) 
provided for the chartering and supervising functions in this 
connection. The income of the bureau is derived principally from 
assessments paid by national banks and interest on investments in U.S. 
Government obligations.

    The Administrator of National Banks charters new banking 
institutions only after investigation and due consideration of charter 
applications. Supervision of existing national banks is aided by the 
required submission of periodic reports and detailed onsite 
examinations, which are conducted by a staff of approximately 2,486 
national bank examiners. At present, there are approximately 2,898 
national banks with total assets of more than $2.3 trillion.

    In addition, the Comptroller considers applications for mergers in 
which the resulting bank will be a national bank and applications from 
banks to establish branches. The Comptroller of the Currency also 
promulgates rules and regulations for the guidance of national banks and 
bank directors.

                        Statement of Operations (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code   20-8413-0-8-373    1994 actual    1995 actual     1996 est.      1997 est.
-----------------------------------------------------------------------------------------------
0101  Revenue...........................         389            379           372            362
0102  Expense...........................        -382           -380          -371           -361
                                        ------------ --------------  ------------  -------------
0109  Net income or loss (-)............           7             -1             1              1
-----------------------------------------------------------------------------------------------

                             Balance Sheet (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code   20-8413-0-8-373    1994 actual    1995 actual     1996 est.      1997 est.
-----------------------------------------------------------------------------------------------
    ASSETS:
      Federal assets:

1101    Fund balances with Treasury.....           6              6             6              6
        Investments in US securities:
1102      Treasury securities, par......         238            231           247            247
1106      Receivables, net..............           2              1             1              1
1107      Advances and prepayments......           1              1             1              1
      Non-Federal assets:

1206    Receivables, net................           6              4             4              4
1207    Advances and prepayments........           2              2             2              2
1803  Other Federal assets: Property, 
        plant and equipment, net........          97             93            97             97
                                        ------------ --------------  ------------  -------------
1999    Total assets....................         352            338           358            358
    LIABILITIES:
2101  Federal liabilities: Accounts 
        payable.........................          37             35            36             36
      Non-Federal liabilities:

2201    Accounts payable................           4              8             8              8
2206    Pension and other actuarial 
          liabilities...................          12              1             1              1
2207    Other...........................         186            182           187            187
                                        ------------ --------------  ------------  -------------
2999    Total liabilities...............         239            226           232            232
    NET POSITION:
3200  Invested capital..................         113            112           126            126
                                        ------------ --------------  ------------  -------------
3999    Total net position..............         113            112           126            126
                                        ------------ --------------  ------------  -------------
4999  Total liabilities and net position         352            338           358            358
-----------------------------------------------------------------------------------------------

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-8413-0-8-373      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

      Personnel compensation:

11.1    Full-time permanent.............         214         211         204
11.3    Other than full-time permanent..           4
11.5    Other personnel compensation....           1           1           1
11.8    Special personal services 
          payments......................           2           1           1
                                           ---------   ---------  ----------

11.9      Total personnel compensation..         221         213         206
12.1  Civilian personnel benefits.......          56          57          55
21.0  Travel and transportation of 
        persons.........................          27          28          27
22.0  Transportation of things..........           1           1           1
23.2  Rental payments to others.........          26          27          28
23.3  Communications, utilities, and 
        miscellaneous charges...........           8           8           8
24.0  Printing and reproduction.........           2           2           2
25.1  Advisory and assistance services..          15          15          15
26.0  Supplies and materials............           7           7           7
31.0  Equipment.........................          14          14          14
32.0  Land and structures...............          -3          -3          -3
99.0  Subtotal, reimbursable obligations         374         369         360
99.5  Below reporting threshold.........           3           1
                                           ---------   ---------  ----------

99.9    Total obligations...............         377         370         360
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-8413-0-8-373      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------
    Total compensable compensable workyears:
2001  Full-time equivalent employment...       3,737       3,600       3,475
2005  Full-time equivalent of overtime 
        and holiday hours...............           4           4           4
---------------------------------------------------------------------------

                                

[[Page 824]]




 
                            OFFICE OF VISION

                              Federal Funds

Public enterprise funds:

                      Office of Thrift Supervision 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4108-0-3-373      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations.................         164         145         144
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.91 Unobligated balance available, 
        start of year: U.S. Securities: 
        Par value.......................          28          56          53
22.00 New budget authority (gross)......         192         142         141
                                           ---------   ---------  ----------

23.90   Total budgetary resources 
          available for obligation......         220         198         194
23.95 New obligations...................        -164        -145        -144
24.91 Unobligated balance available, end 
        of year: U.S. Securities: Par 
        value...........................          56          53          50
----------------------------------------------------------------------------

    New budget authority (gross), detail:
68.00 Spending authority from offsetting 
        collections (gross): Offsetting 
        collections (cash)..............         192         142         141
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.91 Unpaid obligations, start of year: 
        Obligated balance: U.S. 
        Securities: Par value...........          98          69          67
73.10 New obligations...................         164         145         144
73.20 Total outlays (gross).............        -193        -147        -141
74.91 Unpaid obligations, end of year: 
        Obligated balance: U.S. 
        Securities: Par value...........          69          67          70
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................         192         142         141
86.98 Outlays from permanent balances...           1           5
                                           ---------   ---------  ----------

87.00   Total outlays (gross)...........         193         147         141
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
88.20     Interest on U.S. securities...          -6          -5          -5
88.40     Non-Federal sources...........        -186        -137        -136
                                           ---------   ---------  ----------

88.90       Total, offsetting 
              collections (cash)........        -192        -142        -141
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays...........................           1           5
---------------------------------------------------------------------------

    The Office of Thrift Supervision was created by the Financial 
Institutions Reform, Recovery, and Enforcement Act of 1989 (12 U.S.C. 
1811 note). The Office assumed the regulatory functions of the Federal 
Home Loan Bank Board dissolved by the same act.

    The Office charters, regulates and examines Federal thrifts, all of 
which are insured by the Savings Association Insurance Fund. In 
addition, the Office cooperates in the examination and supervision of 
State-chartered thrifts insured by the Savings Association Insurance 
Fund. The Office sets capital standards for Federal and State thrifts 
and reviews applications of State-chartered thrifts for conversion to 
Federal thrifts. It also reviews applications for establishment of 
branch offices.

    Income of the bureau is derived principally from assessments on 
thrifts, examination fees and interest on investments in U.S. Government 
obligations. At present, the Office oversees more than 1,400 thrifts 
with more than 11,000 operating branches and total assets of more than 
$700 billion. 

                        Statement of Operations (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code   20-4108-0-3-373    1994 actual    1995 actual     1996 est.      1997 est.
-----------------------------------------------------------------------------------------------
0101  Revenue...........................          95            192           145            144
0102  Expense...........................        -108           -187          -150           -144
                                        ------------ --------------  ------------  -------------
0109  Net income or loss (-)............         -13              5            -5
-----------------------------------------------------------------------------------------------

                             Balance Sheet (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code   20-4108-0-3-373    1994 actual    1995 actual     1996 est.      1997 est.
-----------------------------------------------------------------------------------------------
    ASSETS:
      Investments in US securities:

1102    Federal assets: Treasury 
          securities, par...............         126            125           120            120
1803  Other Federal assets: Property, 
        plant and equipment, net........          52             54            54             54
                                        ------------ --------------  ------------  -------------
1999    Total assets....................         178            179           174            174
    LIABILITIES:
2201  Non-Federal liabilities: Accounts 
        payable.........................          83             62            67             70
                                        ------------ --------------  ------------  -------------
2999    Total liabilities...............          83             62            67             70
    NET POSITION:
3100  Appropriated capital..............          43             64            54             51
3200  Invested capital..................          52             53            54             54
                                        ------------ --------------  ------------  -------------
3999    Total net position..............          95            117           108            105
                                        ------------ --------------  ------------  -------------
4999  Total liabilities and net position         178            179           175            175
-----------------------------------------------------------------------------------------------

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4108-0-3-373      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

      Personnel compensation:

11.1    Full-time permanent.............          89          87          88
11.5    Other personnel compensation....           2           1           1
11.8    Special personal services 
          payments......................           1           1           1
                                           ---------   ---------  ----------

11.9      Total personnel compensation..          92          89          90
12.1  Civilian personnel benefits.......          24          24          25
      Benefits for former personnel:

13.0    Benefits for former personnel...           2           1           1
13.0    Benefits for former personnel...          11
21.0  Travel and transportation of 
        persons.........................          10           9           9
22.0  Transportation of things..........           1           1           1
23.2  Rental payments to others.........           8           6           5
23.3  Communications, utilities, and 
        miscellaneous charges...........           2           2           2
25.2  Other services....................           9          10           8
26.0  Supplies and materials............           1           1           1
31.0  Equipment.........................           2           1           1
32.0  Land and structures...............           1                       1
99.0  Subtotal, reimbursable obligations         163         144         144
99.5  Below reporting threshold.........           1           1
                                           ---------   ---------  ----------

99.9    Total obligations...............         164         145         144
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-4108-0-3-373      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------
    Total compensable workyears:
2001  Full-time equivalent employment...       1,615       1,495       1,450
2005  Full-time equivalent of overtime 
        and holiday hours...............           4           4           4
---------------------------------------------------------------------------

                                



 
                       INTEREST ON THE PUBLIC DEBT

                              Federal Funds

General and special funds:

                      Interest on the Public Debt 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0550-0-1-901      1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        43.0)...........................     332,414     344,628     346,118
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......     332,414     344,628     346,118
23.95 New obligations...................    -332,414    -344,628    -346,118
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........     332,414     344,628     346,118
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 New obligations...................     332,414     344,628     346,118
                                                                 
[[Page 825]]

73.20 Total outlays (gross).............    -332,414    -344,628    -346,118
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................     332,414     344,628     346,118
                                           ---------   ---------  ----------

87.00   Total outlays (gross)...........     332,414     344,628     346,118
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................     332,414     344,628     346,118
90.00 Outlays...........................     332,414     344,628     346,118
---------------------------------------------------------------------------

                                

  



 
                      GENERAL FUND RECEIPT ACCOUNTS

                           (In millions of dollars)

----------------------------------------------------------------------------
                                         1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------
Governmental receipts:
  20-015800  Transportation fuels tax...       8,491       6,920       7,162
  20-065000  Deposit of earnings, 
    Federal Reserve System..............      23,378      23,752      22,580
    Legislative proposal, subject to 
      PAYGO.............................                                  92
  20-085000  Registration, filing, and 
    transaction fees....................           6
  20-086900  Fees for legal and judicial 
    services, not otherwise classified..          48          48          48
  20-089100  Miscellaneous fees for 
    regulatory and judicial services, 
    not otherwise classified............           7           7           7
  20-101000  Fines, penalties, and 
    forfeitures, agricultural laws......           2           2           2
  20-103000  Fines, penalties and 
    forfeitures, immigration and labor 
    laws................................          81          80          80
  20-104000  Fines, penalties, and 
    forfeitures, customs, commerce, and 
    antitrust laws......................          75          75          75
  20-105000  Fines, penalties, and 
    forfeitures, narcotic prohibition 
    and alcohol laws....................           4           4           4
  20-106000  Forfeitures of unclaimed 
    money and property..................          10          10          10
  20-108000  Fines, penalties, and 
    forfeitures, Federal coalmine health 
    and safety laws.....................          20          20          20
  20-109900  Fines, penalties and 
    forfeitures, not otherwise 
    classified..........................         460         460         460
  20-112500  Recoveries under military 
    occupation..........................                       7           7
  20-129900  Gifts to the United States, 
    not otherwise classified............           1           1           1
  20-241100  User fees for IRS, Treasury          84          96         105
  20-309200  Recovery from Highway Trust 
    Fund for refunds of taxes...........         917         808         821
  20-309400  Recovery from Airport and 
    Airway Trust Fund for refunds of 
    taxes...............................          37         111
  20-309500  Recovery from Leaking 
    underground storage tank trust fund 
    for refunds of taxes, EPA...........                       1
  20-309990  Refunds of moneys 
    erroneously received and recovered 
    (20X1807)...........................         -11         -20         -20
  95-085015  Registration, filing, and 
    transaction fees, SEC...............         405         401         421
    Legislative proposal, subject to 
      PAYGO.............................                                  47
  99-011050  Individual income taxes....     590,175     632,088     662,233
    Legislative proposal, subject to 
      PAYGO.............................                  -1,285     -17,201
  99-011100  Corporation income and 
    excess profits taxes................     156,392     166,613     181,633
    Legislative proposal, subject to 
      PAYGO.............................                     136       2,113
  99-015250  Other Federal fund excise 
    taxes...............................        -432         238         247
    Legislative proposal, subject to 
      PAYGO.............................                    -382           5
  99-015300  Estate and gift taxes......      14,763      15,924      17,067
    Legislative proposal, subject to 
      PAYGO.............................                                  10
  99-015500  Tobacco excise tax.........       5,878       5,872       5,796
  99-015600  Alcohol excise tax.........       7,216       7,189       7,173
  99-015700  Telephone excise tax.......       3,794       4,010       4,241
  99-031050  Other Federal fund customs 
    duties..............................      12,220      12,837      14,308
    Legislative proposal, subject to 
      PAYGO.............................                    -706        -675
  99-089400  Ozone depleting chemicals 
    tax.................................         616         205          13
                                           ---------   ---------  ----------

General Fund Governmental receipts......     824,637     875,522     908,885
----------------------------------------------------------------------------
Offsetting receipts from the public:
  20-143500  General fund proprietary 
    interest receipts,not otherwise 
    classified,Treasury.................         141         141         141
  20-144100  Interest on loans to the 
    District of Columbia................           5           3           3
  20-145000  Interest payments from 
    States, Cash management improvement.                      67          87
  20-146100  Interest on loans to United 
    Kingdom.............................          29          27          25
  20-146310  Interest on quota in 
    International Monetary Fund.........         408         408         408
  20-148400  Interest on deposits in tax 
    and loan accounts...................         946         933       1,078
  20-149900  Net interest received from 
    direct loan financing accounts......       2,726       1,754       2,844
  20-229200  Recovery of mint 
    manufacturing expense...............          55
  20-261300  Proceeds from the sale of 
    United States Enrichment 
    Corporation: Legislative proposal, 
    subject to PAYGO....................                   1,800
  20-286800  Dollar conversion of 
    foreign currency loan repayments, 
    Treasury............................          16          16          16
  20-296100  Repayment of loans to 
    United Kingdom......................         104         106         108
  20-322000  All other general fund 
    proprietary receipts, Treasury......         913       1,000       1,000
    Legislative proposal, not subject to 
      PAYGO.............................                                   7
  20-387500  Budget clearing account 
    (suspense)..........................           3        -200        -200
  97-263700  Proceeds from sale to the 
    public of stockpile materials, 
    deficit reduction: Legislative 
    proposal, subject to PAYGO..........                      21          79
                                           ---------   ---------  ----------

General Fund Offsetting receipts from 
 the public.............................       5,346       6,076       5,596
----------------------------------------------------------------------------
Intragovernmental payments:
  13-141000  Interest on investment, 
    economic development revolving fund.           5           4           4
  14-142400  Interest on investment, 
    Colorado River projects.............          84          51          61
  14-142700  Interest on advances to 
    Colorado River Dam Fund, Boulder 
    Canyon project......................           4          13          13
  20-135100  Interest on loans to BPA...         366         355         423
  20-135400  Interest on loans for 
    housing for the elderly or 
    handicapped.........................         612         498         435
  20-136300  Interest on loans for 
    college housing and academic 
    facilities loans, Education.........          11          13          14
  20-140100  Interest on loans to 
    Commodity Credit Corporation........         323         361         194
  20-140500  Interest on loans to 
    H.U.D., college housing loans, ED...          10          11          11
  20-140900  Interest on loans to 
    agricultural credit insurance fund..         126
  20-141700  Interest on loans to 
    Tennessee Valley Authority..........           9           6           6
  20-141800  Interest on loans to 
    Federal Financing Bank..............       7,422       6,116       4,702
  20-142500  Interest on loans to Rural 
    Development Insurance Fund..........         143         154         139
  20-143000  Interest on loans to Rural 
    housing insurance fund..............           2           1
  20-143300  Interest on loans to 
    National flood insurance fund, FEMA.                      25          33
  20-143900  Interest on loans to Rural 
    Telephone Bank......................          38          30          25
  20-149100  Interest on net 
    investments, Panama Canal Commission           4           5           5
  20-149500  Interest payments on 
    repayable advances to the Black Lung 
    Disability Trust Fund...............         419         444         465
  20-149700  Payment of interest on 
    advances to the Railroad Retirement 
    Board...............................         227         248         217
  20-149820  Interest payments on 
    normalized transfer from FDI........                      18
  20-241600  Charges for administrative 
    expenses of Social Security Act as 
    amended.............................         330         308         311
  20-320000  Receivables from cancelled 
    accounts, Treasury..................         317
  20-330500  Transfer of excess receipts 
    to the general fund, trust fund 
    payments............................                      17
  20-330600  Transfer of excess receipts 
    to the general fund, Federal fund 
    payments: Legislative proposal, 
    subject to PAYGO....................                      37
  20-388500  Undistributed 
    intragovernmental payments, Treasury        -156
  72-138000  Interest on loans to A.I.D. 
    Housing Guaranty Program............          11          11          11
  73-142800  Interest on advances to 
    Small Business Administration.......          77         188         168
  91-142200  Interest on loans, Higher 
    Education Facilities Loan Fund......           3           3           3
                                           ---------   ---------  ----------

General Fund Intragovernmental payments.      10,387       8,917       7,240
---------------------------------------------------------------------------

                                

                   Other Consolidated Receipt Accounts

                           (In millions of dollars)

----------------------------------------------------------------------------
                                         1995 actual   1996 est.   1997 est.
----------------------------------------------------------------------------
  20-977910  Employing agency 
    contributions, miscellaneous trust 
    funds, government-wide..............           1           1           1
  20-977920  Interest, miscellaneous 
    trust funds, government-wide........           1           1           1
---------------------------------------------------------------------------

                                

[[Page 826]]




 
             GENERAL PROVISIONS--DEPARTMENT OF THE TREASURY

    Section 101. Any obligation or expenditure by the Secretary in 
connection with law enforcement activities of a Federal agency or a 
Department of the Treasury law enforcement organization in accordance 
with 31 U.S.C. 9703(g)(4)(B) from unobligated balances remaining in the 
Fund on September 30, 1996, shall be made in compliance with the 
reprogramming guidelines contained in the House and Senate reports 
accompanying this Act.
    Sec. 102. Appropriations to the Treasury Department in this Act 
shall be available for uniforms or allowances therefor, as authorized by 
law (5 U.S.C. 5901), including maintenance, repairs, and cleaning; 
purchase of insurance for official motor vehicles operated in foreign 
countries; purchase of motor vehicles without regard to the general 
purchase price limitations for vehicles purchased and used overseas for 
the current fiscal year; entering into contracts with the Department of 
State for the furnishing of health and medical services to employees and 
their dependents serving in foreign countries; and services authorized 
by 5 U.S.C. 3109.
    [Sec. 104. None of the funds appropriated by this title shall be 
used in connection with the collection of any underpayment of any tax 
imposed by the Internal Revenue Code of 1986 unless the conduct of 
officers and employees of the Internal Revenue Service in connection 
with such collection, including any private sector employees under 
contract to the Internal Revenue Service, compiles with subsection (a) 
of section 805 (relating to communications in connection with debt 
collection), and section 806 (relating to harassment or abuse), of the 
Fair Debt Collection Practices Act (15 U.S.C. 1692).]
    [Sec. 105. The Internal Revenue Service shall institute policies and 
procedures which will safeguard the confidentiality of taxpayer 
information.]
    [Sec. 106. The funds provided to the Bureau of Alcohol Tobacco and 
Firearms for fiscal year 1996 in this Act for the enforcement of the 
Federal Alcohol Administration Act shall be expended in a manner so as 
not to diminish enforcement efforts with respect to section 105 of the 
Federal Alcohol Administration Act.]
    Sec. [107] 103. The Secretary of the Treasury is authorized in 
fiscal year [1996] 1997 and hereafter, to use Treasury Department 
aircraft, with or without reimbursement, to assist bureaus within the 
Department of the Treasury or other Federal agencies, Departments or 
offices outside of the Department of the Treasury to provide emergency 
law enforcement support to protect human life, property, public health, 
or safety.
    Sec. 104. Not to exceed 2 percent of any appropriations in this Act 
made available to the Federal Law Enforcement Training Center, Financial 
Crimes Enforcement Network, Bureau of Alcohol, Tobacco and Firearms, 
U.S. Customs Service, and U.S. Secret Service may be transferred between 
such appropriations. No transfer may increase or decrease any such 
appropriation by more than 2 percent and notice of any such transfer 
shall be transmitted in advance to the Committees on Appropriations of 
the House and Senate.
    Sec. 105. Not to exceed 2 percent of any appropriations in this Act 
made available to the Department Offices, Office of Inspector General, 
Financial Management Service, and Bureau of the Public Debt, may be 
transferred between such appropriations. No transfer may increase or 
decrease any such appropriation by more than 2 percent and notice of any 
such transfer shall be transmitted in advance to the Committees on 
Appropriations of the House and Senate. (Treasury Department 
Appropriations Act, 1996.)

                                



 
                       TITLE V--GENERAL PROVISIONS

                                This Act

    Sec. 501. No part of any appropriation contained in this Act shall 
remain available for obligation beyond the current fiscal year unless 
expressly so provided herein.
    Sec. 502. The expenditure of any appropriation under this Act for 
any consulting service through procurement contract, pursuant to 5 
U.S.C. 3109, shall be limited to those contracts where such expenditures 
are a matter of public record and available for public inspection, 
except where otherwise provided under existing law, or under existing 
Executive order issued pursuant to existing law.
    Sec. 503. None of the funds made available to the General Services 
Administration pursuant to section 210(f) of the Federal Property and 
Administrative Services Act of 1949 shall be obligated or expended after 
the date of enactment of this Act for the procurement by contract of any 
guard, elevator operator, messenger or custodial services if any 
permanent veterans preference employee of the General Services 
Administration at said date, would be terminated as a result of the 
procurement of such services, except that such funds may be obligated or 
expended for the procurement by contract of the covered services with 
sheltered workshops employing the severely handicapped under Public Law 
92-28. Only if such workshops decline to contract for the provision of 
the covered services may the General Services Administration procure the 
services by competitive contract, for a period not to exceed 5 years. At 
such time as such competitive contract expires or is terminated for any 
reason, the General Services Administration shall again offer to 
contract for the services from a sheltered workshop prior to offering 
such services for competitive procurement.
    Sec. 504. None of the funds made available by this Act shall be 
available for any activity or for paying the salary of any Government 
employee where funding an activity or paying a salary to a Government 
employee would result in a decision, determination, rule, regulation, or 
policy that would prohibit the enforcement of section 307 of the Tariff 
Act of 1930.
    Sec. 505. None of the funds made available by this Act shall be 
available for the purpose of transferring control over the Federal Law 
Enforcement Training Center located at Glynco, Georgia, and Artesia, New 
Mexico, out of the Treasury Department.
    Sec. 506. No part of any appropriation contained in this Act shall 
be used for publicity or propaganda purposes within the United States 
not heretofore authorized by the Congress.
    [Sec. 507. No part of any appropriation contained in this Act shall 
be available for the payment of the salary of any officer or employee of 
the United States Postal Service, who--
        (1) prohibits or prevents, or attempts or threatens to prohibit 
    or prevent, any officer or employee of the United States Postal 
    Service from having any direct oral or written communication or 
    contact with any Member or committee of Congress in connection with 
    any matter pertaining to the employment of such officer or employee 
    or pertaining to the United States Postal Service in any way, 
    irrespective of whether such communication or contact is at the 
    initiative of such officer or employee or in response to the request 
    or inquiry of such Member or committee; or
        (2) removes, suspends from duty without pay, demotes, reduces in 
    rank, seniority, status, pay, or performance of efficiency rating, 
    denies promotion to, relocates, reassigns, transfers, disciplines, 
    or discriminates in regard to any employment right, entitlement, or 
    benefit, or any term or condition of employment of, any officer or 
    employee of the United States Postal Service, or attempts or 
    threatens to commit any of the foregoing actions with respect to 
    such officer or employee, by reason of any communication or contact 
    of such officer or employee with any Member or committee of Congress 
    as described in paragraph (1) of this subsection.]
    Sec. [508] 507. The Office of Personnel Management may, during the 
fiscal year ending September 30, [1996], 1997 accept donations of 
supplies, services, land and equipment for the Federal Executive 
Institute and Management Development Centers to assist in enhancing the 
quality of Federal management.
    Sec. [509] 508. The United States Secret Service may, during the 
fiscal year ending September 30, [1996] 1997, accept donations of money 
to off-set costs incurred while protecting former Presidents and spouses 
of former Presidents when the former President or spouse travels for the 
purpose of making an appearance or speech for a payment of money or any 
thing of value.
    Sec. [512] 509. Notwithstanding any provision of this or any other 
Act, during the fiscal year ending September 30, [1996] 1997, and 
thereafter, no funds may be obligated or expended in any way to withdraw 
the designation of the Virginia Inland Port at Front Royal, Virginia, as 
a United States Customs Service port of entry.
    Sec. [513] 510. No part of any appropriation contained in this Act 
shall be available to pay the salary for any person filling a position, 
other than a temporary position, formerly held by an employee who has 
left to enter the Armed Forces of the United States and has 
satisfactorily completed his period of active military or naval service 
and has within ninety days after his release from such service or from 
hospitalization continuing after discharge for a period of not more than 
one year made application for restoration to his former position and has 
been certified by the Office of Personnel Management as still qualified 
to perform the duties of his former position and has not been restored 
thereto.

[[Page 827]]

    Sec. [514] 511. None of the funds made available in this Act may be 
used to provide any non-public information such as mailing or telephone 
lists to any person or any organization outside of the Federal 
Government without [the approval of] transmitting advanced notice to the 
House and Senate Committees on Appropriations.
    Sec. [515] 512. Compliance With Buy American Act.--No funds 
appropriated pursuant to this Act may be expended by an entity unless 
the entity agrees that in expending the assistance the entity will 
comply with sections 2 through 4 of the Act of March 3, 1933 (41 U.S.C. 
10a-10c, popularly known as the ``Buy American Act'').
    Sec. [516] 513. Sense of Congress; Requirement Regarding Notice.--
(a) Purchase of American-Made Equipment and Products.--In the case of 
any equipment or products that may be authorized to be purchased with 
financial assistance provided under this Act, it is the sense of the 
Congress that entities receiving such assistance should, in expending 
the assistance, purchase only American-made equipment and products.
    (b) Notice to Recipients of Assistance.--In providing financial 
assistance under this Act, the Secretary of the Treasury shall provide 
to each recipient of the assistance a notice describing the statement 
made in subsection (a) by the Congress.
    Sec. [517] 514. Prohibition of Contracts.--If it has been finally 
determined by a court or Federal agency that any person intentionally 
affixed a label bearing a ``Made in America'' inscription, or any 
inscription with the same meaning, to any product sold in or shipped to 
the United States that is not made in the United States, such person 
shall be ineligible to receive any contract or subcontract made with 
funds provided pursuant to this Act, pursuant to the debarment, 
suspension, and ineligibility procedures described in section 9.400 
through 9.409 of title 48, Code of Federal Regulations.
    Sec. [518] 515. Except as otherwise specifically provided by law, 
not to exceed 50 percent of unobligated balances remaining available at 
the end of fiscal year [1996] 1997 from appropriations made available 
for salaries and expenses for fiscal year [1996] 1997 in this Act, shall 
remain available through September 30, [1997] 1998 for each such account 
for the purposes authorized: Provided, That [a request] notice shall be 
submitted to the House and Senate Committees on Appropriations [for 
approval] prior to the expenditure of such funds.
    [Sec. 519. Where appropriations in this Act are expendable for 
travel expenses of employees and no specific limitation has been placed 
thereon, the expenditures for such travel expenses may not exceed the 
amount set forth [therefore] therefor in the budget estimates submitted 
for appropriations without the advance approval of transmitting advanced 
notice to the House and Senate Committees on Appropriations: Provided 
further, That this section shall not apply to travel performed by 
uncompensated officials of local boards and appeal boards in the 
Selective Service System; to travel performed directly in connection 
with care and treatment of medical beneficiaries of the Department of 
Veterans Affairs; to travel of the Office of Personnel Management in 
carrying out its observation responsibilities of the Voting Rights Act; 
or to payments to interagency motor pools separately set forth in the 
budget schedules.]
    Sec. [520] 516. Notwithstanding any other provision of law or 
regulation: (1) The authority of the special police officers of the 
Bureau of Engraving and Printing, in the Washington, DC Metropolitan 
area, extends to buildings and land under the custody and control of the 
Bureau; to buildings and land acquired by or for the Bureau through 
lease, unless otherwise provided by the acquisition agency; to the 
streets, sidewalks and open areas immediately adjacent to the Bureau 
along Wallenberg Place (15th Street) and 14th Street between 
Independence and Maine Avenues and C and D Streets between 12th and 14th 
Streets; to areas which include surrounding parking facilities used by 
Bureau employees, including the lots at 12th and C Streets, SW., Maine 
Avenue and Water Streets, SW., Maiden Lane, the Tidal Basin and East 
Potomac Park; to the protection in transit of United States securities, 
plates and dies used in the production of United States securities, or 
other products or implements of the Bureau of Engraving and Printing 
which the Director of that agency so designates; (2) The authority of 
the special police officers of the United States Mint extends to the 
buildings and land under the custody and control of the Mint, to the 
streets, sidewalks and open areas in the vicinity to such facilities; to 
surrounding parking facilities used by Mint employees; and to the 
protection in transit of bullion, coins, dies and other property and 
assets of, or in the custody of the Mint; (3) The exercise of police 
authority by Bureau or Mint officers, with the exception of the exercise 
of authority upon property under the custody and control of the Bureau 
or the Mint, respectively, shall be deemed supplementary to the Federal 
police force with primary jurisdictional responsibility. This authority 
shall be in addition to any other law enforcement authority which has 
been provided to these officers under other provisions of law or 
regulations.
    [Sec. 521. Section 5378 of title 5, United States Code, is Pamended 
by adding: ``(8) Chief--not more than the maximum rate payable for GS-
14.''.]
    [Sec. 522. Subchapter III of chapter 51 of subtitle IV of title 31, 
United States Code, is amended by adding at the end thereof the 
following new section: ``sec. 5136. united states mint public enterprise 
fund.''. There shall be established in the Treasury of the United 
States, a United States Mint Public Enterprise Fund (the ``Fund'') for 
fiscal year 1996 and hereafter: Provided, That all receipts from Mint 
operations and programs, including the production and sale of numismatic 
items, the production and sale of circulating coinage, the protection of 
Government assets, and gifts and bequests of property, real or personal 
shall be deposited into the Fund and shall be available without fiscal 
year limitations: Provided further, That all expenses incurred by the 
Secretary of the Treasury for operations and programs of the United 
States Mint that the Secretary of the Treasury determines, in the 
Secretary's sole discretion, to be ordinary and reasonable incidents of 
Mint operations and programs, and any expense incurred pursuant to any 
obligation or other commitment of Mint operations and programs that was 
entered into before the establishment of the Fund, shall be paid out of 
the Fund: Provided further, That not to exceed 6.2415 percent of the 
nominal value of the coins minted, shall be paid out of the Fund for the 
circulating coin operations and programs in fiscal year 1996 for those 
operations and programs previously provided for by appropriation: 
Provided further, That the Secretary of the Treasury may borrow such 
funds from the General Fund as may be necessary to meet existing 
liabilities and obligations incurred prior to the receipt of revenues 
into the Fund: Provided further, That the General Fund shall be 
reimbursed for such funds by the Fund within one year of the date of the 
loan: Provided further, That the Fund may retain receipts from the 
Federal Reserve System from the sale of circulating coins at face value 
for deposit into the Fund (retention of receipts is for the circulating 
operations and programs): Provided further, That the Secretary of the 
Treasury shall transfer to the Fund all assets and liabilities of the 
Mint operations and programs, including all Numismatic Public Enterprise 
Fund assets and liabilities, all receivables, unpaid obligations and 
unobligated balances from the Mint's appropriation, the Coinage Profit 
Fund, and the Coinage Metal Fund, and the land and buildings of the 
Philadelphia Mint, Denver Mint, and the Fort Knox Bullion Depository: 
Provided further, That the Numismatic Public Enterprise Fund, the 
Coinage Profit Fund and the Coinage Metal Fund shall cease to exist as 
separate funds as their activites and functions are subsumed under and 
subject to the Fund, and the requirements of 31 USC 5134(c)(4), 
(c)(5)(B), and (d) and (e) of the Numismatic Public Enterprise Fund 
shall apply to the Fund: Provided further, That at such times as the 
Secretary of the Treasury determines appropriate, but not less than 
annually, any amount in the Fund that is determined to be in excess of 
the amount required by the Fund shall be transferred to the Treasury for 
deposit as miscellaneous receipts: Provided further, That the term 
``Mint operations and programs'' means (1) the activities concerning, 
and assets utilized in, the production, administration, distribution, 
marketing, purchase, sale, and management of coinage, numismatic items, 
the protection and safeguarding of Mint assets and those non-Mint assets 
in the custody of the Mint, and the Fund; and (2) includes capital, 
personnel salaries and compensation, functions relating to operations, 
marketing, distribution, promotion, advertising, official reception and 
representation, the acquisition or replacement of equipment, the 
renovation or modernization of facilities, and the construction or 
acquisition of new buildings: Provided further, That the term 
``numismatic item'' includes any medal, proof coin, uncirculated coin, 
bullion coin, numismatic collectible, other monetary issuances and 
products and accessories related to any such medal or coin: Provided 
further, That provisions of law governing procurement or public 
contracts shall not be applicable to the procurement of goods or 
services necessary for carrying out Mint programs and operations.]
    [Sec. 523. Section 531 of Public Law 103-329, is amended by 
inserting, ``of the first section'', after ``adding at the end''.]
    [Sec. 524. No funds appropriated by this Act shall be available to 
pay for an abortion, or the administrative expenses in connection with 
any health plan under the Federal employees health benefit program which 
provides any benefits or coverage for abortions, after

[[Page 828]]
the last day of the contract currently in force for any such negotiated 
plan.]
    [Sec. 525. The provision of section 524 shall not apply where the 
life of the mother would be endangered if the fetus were carried to 
term, or that the pregnancy is the result of an act of rape or incest.]
    [Sec. 526. Notwithstanding any other provision of law, the 
Administrator of General Services shall delegate the authority to 
procure automatic data processing equipment for the Tax Systems 
Modernization Program to the Secretary of the Treasury: Provided, That 
the Director of the Office of Management and Budget shall have the 
authority to revoke such delegation upon the written recommendation of 
the Administrator that the Secretary's actions under such delegation are 
inconsistent with the goals of economic and efficient procurement and 
utilization of automatic data processing equipment: Provided further, 
That for all other purposes, a procurement conducted under such 
delegation shall be treated as if made under a delegation by the 
Administrator pursuant to 40 U.S.C. 759.]
    Sec. [527] 517. Relief of Certain Periodical Publications.--For mail 
classification purposes under section 3626 of title 39, United States 
Code, and any regulations of the United States Postal Service for the 
administration of that section, a weekly second-class periodical 
publication which--
        (i) is eligible to publish legal notices under any applicable 
    laws of the State where it is published;
        (ii) is eligible to be mailed at the rates for mail under former 
    subsection 4358 (a), (b), and (c) of title 39, United States Code, 
    as limited by current subsection 3626(g) of that title; and
        (iii) the pages of which were customarily secured by 2 staples 
    before March 19, 1989;
shall not be considered to be a bound publication solely because its 
pages continue to be secured by 2 staples after that date.
    [Sec. 528. (a) Prior to February 15, 1996, none of the funds 
appropriated by this Act may, with respect to an individual employed by 
the Bureau of the Public Debt in the Washington metropolitan region on 
April 10, 1991, be used to separate, reduce the grade or pay of, or 
carry out any other adverse personnel action against such individual for 
declining to accept a directed reassignment to a position outside such 
region, pursuant to a transfer of any such Bureau's operations or 
functions to Parkersburg, West Virginia.
    (b) Subsection (a) shall not apply with respect to any individual 
who, prior to February 15, 1996, declines an offer of another position 
in the Department of the Treasury which is of at least equal pay and 
which is within the Washington metropolitan region.]
    [Sec. 529. Section 4 of the Presidential Protection Assistance Act 
of 1976, Public Law 94-524, is amended by striking ``$75,000'' and 
inserting in lieu thereof ``$200,000''.]
    [Sec. 530. No part of any appropriation made available in this Act 
shall be used to implement Bureau of Alcohol, Tobacco and Firearms 
Ruling TD ATF-360; Re: Notice Nos. 782, 780, 91F009P.]
    [Sec. 531. Section 5542 of title 5, United States Code, is amended 
by adding the following new subsection at the end:
    ``(e) Notwithstanding subsection (d)(1) of this section, all hours 
of overtime work scheduled in advance of the administrative workweek 
shall be compensated under subsection (a) if that work involves duties 
as authorized by section 3056(a) of title 18, United States Code, and if 
the investigator performs, on that same day, at least 2 hours of 
overtime work not scheduled in advance of the administrative 
workweek.''] (Treasury, Postal Service and General Government 
Appropriations Act, 1996.)