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

                         THE BUDGET FOR FISCAL YEAR 1998

    [[Page 839]]

                           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
    $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;
    [$111,760,000] $116,314,000. (Treasury Department Appropriations Act,
    1997.)
        [For an additional amount for the necessary expenses of the Office
    of Foreign Assets Control, $288,000: Provided, That of the amount
    provided, $288,000 is designated by Congress as an emergency requirement
    pursuant to section 251(b)(2)(D)(i) of the Balanced Budget and Emergency
    Deficit Control Act of 1985, as amended.] (Treasury, Postal Service, and
    General Government Appropriations Act, 1997.)

                      Office of Professional Responsibility

                              salaries and expenses

        For necessary expenses of the Office of Professional Responsibility,
    including purchase and hire of passenger motor vehicles, [$1,500,000]
    $1,625,000. (Treasury Department Appropriations Act, 1997.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Gifts and bequests................           2
        Appropriation:
    05.01 Salaries and expenses, Office of
            the Secretary...................          -2
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Secretarial policy and program
              development...................          39          42
    00.02   International affairs...........          20          19
    00.03   Departmental management and
              administration................          35          37
    00.04   Buildings and maintenance
              operations....................          15          14
    00.05   Repairs and improvements........           1
    00.06   Gifts & Bequests................           2
    00.07   Office of Professional
              Responsibility................                       2           2
    00.08   Executive Direction.............                                  21
    00.09   Fiscal & Financial Services
              Policies & Programs...........                                  11
    00.10   Tax & Economic Policies &
              Programs......................                                  23
    00.11   Enforcement Policies & Programs.                                  13
    00.12   International Affairs Policies &
              Programs......................                                  29
    00.13   Treasury-Wide Mgmt Policies &
              Programs......................                                  19
                                               ---------   ---------  ----------
    00.91     Total direct program..........         112         114         118
    01.01 Reimbursable program..............          42          36          36
                                               ---------   ---------  ----------
    10.00   Total obligations...............         154         150         154
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.90 Unobligated balance available,
            start of year: Fund balance.....           4          13          26
    22.00 New budget authority (gross)......         156         163         154
    22.22 Unobligated balance transferred
            from other accounts.............           6
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         166         176         180
    23.95 New obligations...................        -154        -150        -154
    24.90 Unobligated balance available, end
            of year: Fund balance...........          13          26          26
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         106         114         118
    42.00   Transferred from other accounts.           6          13
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........         112         127         118
          Permanent:

    60.27   Appropriation (trust fund,
              indefinite)...................           2
            Spending authority from
                offsetting collections:
    68.00     Spending authority from
                offsetting collections--
                Federal.....................          39          36          36
    68.10     Change in orders on hand from
                Federal sources.............           3
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total)...................          42          36          36
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         156         163         154
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance: Appropriation          34          39          28
    72.95   Orders on hand from Federal
              sources.......................          11          14          14
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          45          53          42
    73.10 New obligations...................         154         150         154
    73.20 Total outlays (gross).............        -146        -161        -156
          Unpaid obligations, end of year:

    74.40   Obligated balance: Appropriation          39          28          28
    74.95   Orders on hand from Federal
              sources.......................          14          14          14
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................          53          42          42
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          97         114         106
    86.93 Outlays from current balances.....          10          11          14
    86.97 Outlays from new permanent
            authority.......................          39          36          36
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         146         161         156
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -39         -36         -36
    88.95 Change in orders on hand from
            Federal sources.................          -3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         114         127         118
    90.00 Outlays...........................         107         125         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 im-

    [[Page 840]]

    plementation 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.

        Prior to 1998, the Salaries and Expenses appropriation funded
    Secretarial Policy and Program Development, International Affairs,
    Departmental Management and Administration, Buildings Maintenance and
    Operations, and Repairs and Improvements. Beginning in 1996 funds for
    Repairs and Improvements were provided by a separate appropriation. The
    performance measures for these previous activities follow.

        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 finance policy, economic policy, general fiscal
    policy and debt management.
                                              1996 actual      1997 est.
    Performance Measures:
     Percentage of Daily Cash and Debt
      Position Reports issued on time.......            98              NA
     Percentage of total backlog of
      financial transfer applications in the
      Office of Foreign Assets Control
      reduced...............................            37              10

        Departmental Management and Administration.--This activity provides
    support services associated with general administrative management,
    oversight of Treasury bureaus, and the administration of Departmental
    Offices' functions. 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.

                                              1996 actual      1997 est.
    Performance Measures:
     Percent compliance with Government
      Performance and Results Act...........          12.5             100
     Percent of information systems with
      positive cost-benefit ratios..........          80.0              NA

        In order for Departmental Offices to effectively implement the
    requirements of the GPRA, a comprehensive restructuring from five to six
    budget activities is proposed beginning in 1998.

                                   Activity I

        Executive Direction.--The function of the Executive Direction Budget
    Activity is to set policy and provide professional support to the
    Secretary, Deputy Secretary, and Treasury and Departmental policy
    officials. This activity includes the immediate offices of the
    Secretary, the Chief of Staff, the Executive Secretary, the Assistant
    Secretary of Legislative Affairs, the Assistant Secretary of Public
    Affairs, the Office of General Counsel and Intelligence Support.

                                                           1998 est.
    Performance Measures:
     Percentage of satisfied clients..................                  91
     Number of days to complete regulation review.....                   2

                                   Activity II

        Fiscal and Financial Services Policies and Programs.--The function
    of this Activity is to advise the Secretary and Deputy Secretary in
    areas of domestic finance, banking, fiscal policy and operations, and
    other related economic matters, including development of policies and
    guidance in the areas of financial institutions, Federal debt finance,
    financial regulation and capital markets. This activity includes the
    immediate office of the Under Secretary of Domestic Finance and the
    Assistant Secretaries of Financial Markets, Financial Institutions, and
    the Fiscal Assistant Secretary.

                                                           1998 est.
    Performance Measures:
     Percentage calculation of interest rates within 1
      day of required pricing date....................                 100
     Timely prediction when debt ceiling will be
      reached to avoid crisis.........................           No crisis

                                  Activity III

        Tax and Economic Policies and Programs.--This activity develops and
    implements tax policies and programs; provides official estimates of all
    Government receipts for the President's Budget, fiscal policy decisions,
    and cash management decisions; reviews regulations and rulings to
    administer the Internal Revenue Code; negotiates tax treaties for the
    United States; and provides economic and legal policy analysis for
    domestic and international tax policy decisions. It also monitors
    current and prospective macro- and micro-economic developments and
    assists in determining appropriate economic policies; collects and
    analyzes most of the U.S. Government international financial data;
    develops an overall appraisal of the current state of the economy and
    forecasts of Gross Domestic Product; carries out the Department's
    statutory and traditional responsibilities for the collections,
    maintenance and analysis of information from the Department's
    international financial reporting systems; and collects and analyzes
    detailed information on foreign credits and credit guarantees of the
    U.S. Government. This activity consists of the Assistant Secretaries of
    Tax Policy and Economic Policy.

                                                           1998 est.
    Performance Measures:
     Number of priority tax regulations rulings
      published.......................................                 125
     Number of tax treaties sent to Congress..........                   5

                                   Activity IV

        Enforcement Policies and Programs.--This activity formulates
    policies that promote and protect the Treasury Department's law
    enforcement interest and facilitates communications with other Executive
    Branch Departments on enforcement issues. Responsibilities include:
    providing Departmental oversight and supervision of U.S. Customs
    Services, U.S. Secret Service, Federal Law Enforcement Training Center,
    Financial Crimes Enforcement Network, Bureau of Alcohol Tobacco and
    Firearms, and Executive Office of Asset Forfeiture, and negotiating
    international agreements on behalf of the Secretary to engage in joint
    law enforcement operations and the exchange of financial information and
    records. The activity includes the Under Secretary and the Assistant
    Secretary for Enforcement and Foreign Assets Control.

                                   Activity V

        International Affairs Policies and Programs.--This activity advises
    and assists the Secretary in the formulation and execution of U.S.
    international financial policies. International Affairs covers a wide
    range of policy development and analysis functions involving
    international trade and investment, international energy policy,
    international monetary affairs, development of financing policy, and
    general economic research into international financial issues. This
    activity consists of the Under Secretary and the Assistant Secretary for
    International Affairs.

                                   Activity VI

        Treasury-wide Management Policies and Programs.--This activity is
    responsible for the authorities and functions pursuant to the CFO Act of
    1990, as well as serving as the principal policy advisor on matters
    involving the internal management of the Department and bureaus, coinage
    and currency production and security, and the sale and retention of
    savings bonds. Programs include: human resources, security, property
    management, procurement and contracting, strategic planning, customer
    service, management analysis, financial manage-

    [[Page 841]]

    ment, and savings bonds promotion and retention. This activity consists
    of the Assistant Secretary for Management and CFO.

                                                           1998 est.
    Performance Measures:
     Percentage of bureaus in compliance with GPRA
      requirements....................................                 100
     Attain one additional clean audit opinion than in
      previous year...................................   one  more  than
                                                                      1997

        Beginning in 1997, funds were provided by separate appropriation to
    establish the Office of Professional Responsibility (OPR). OPR assists
    the Under Secretary for Enforcement in providing greater oversight and
    management of Treasury enforcement bureaus and offices and standardizing
    and streamlining enforcement policies and procedures.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          58          63          65
    11.3      Other than full-time permanent           2           2           2
    11.5      Other personnel compensation..           1           2           2
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          61          67          69
    12.1    Civilian personnel benefits.....          13          14          15
    21.0    Travel and transportation of
              persons.......................           1           2           2
    23.1    Rental payments to GSA..........                       1           1
    23.2    Rental payments to others.......           1           1           1
    23.3    Communications, utilities, and
              miscellaneous charges.........           8           6           5
    24.0    Printing and reproduction.......           2           2           2
    25.2    Other services..................          16          14          15
    26.0    Supplies and materials..........           2           2           2
    31.0    Equipment.......................           5           4           4
    32.0    Land and structures.............           1
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         110         113         116
    99.0  Reimbursable obligations..........          42          34          34
    99.5  Below reporting threshold.........           2           3           4
                                               ---------   ---------  ----------
    99.9    Total obligations...............         154         150         154
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.         938       1,028       1,040
    1005    Full-time equivalent of overtime
              and holiday hours.............          12          12          12
        Reimbursable:
          Total compensable workyears:

    2001    Full-time equivalent employment.         171         158         157
    2005    Full-time equivalent of overtime
              and holiday hours.............           2           2           2
    ---------------------------------------------------------------------------

                             Automation Enhancement

                          (including transfer of funds)

        For the development and acquisition of automatic data processing
    equipment, software, and services for the Department of the Treasury,
    [$27,100,000] $29,389,000, of which $15,000,000 shall be available to
    the United States Customs Service for the Automated Commercial
    Environment project, and of which $5,600,000 shall be available to [the
    United States Customs Service] Departmental Offices for the
    International Trade Data System, and of which $8,789,000 shall be
    available to Departmental Offices to modernize its Information
    Technology infrastructure and for business solution software: Provided,
    That these funds shall remain available until September 30, 1999:
    Provided further, That these funds shall be transferred to accounts and
    in amounts as necessary to satisfy the requirements of the Department's
    offices, bureaus, and other organizations: Provided further, That this
    transfer authority shall be in addition to any other transfer authority
    provided in this Act: Provided further, That none of the funds shall be
    used to support or supplement Internal Revenue Service appropriations
    for Information Systems and Tax Systems Modernization[: Provided
    further, That of the funds appropriated for the Automated Commercial
    Environment, $3,475,000 may not be obligated until the Commissioner of
    Customs consults with the Committees on Appropriations regarding
    deficiencies identified by the General Accounting Office]. (Treasury
    Department Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0115-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Automation Enhancement............                       3          14
                                               ---------   ---------  ----------
    10.00   Total obligations...............                       3          14
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.90 Unobligated balance available,
            start of year: Fund balance.....                                   3
    22.00 New budget authority (gross)......                       6          14
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......                       6          17
    23.95 New obligations...................                      -3         -14
    24.90 Unobligated balance available, end
            of year: Fund balance...........                       3           2
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................                      27          29
    41.00 Transferred to other accounts.....                     -21         -15
                                               ---------   ---------  ----------
    43.00   Appropriation (total)...........                       6          14
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................                       6          14
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation                                   1
    73.10 New obligations...................                       3          14
    73.20 Total outlays (gross).............                      -3         -11
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation                       1           4
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                       3           8
    86.93 Outlays from current balances.....                                   3
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........                       3          11
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                       6          14
    90.00 Outlays...........................                       3          11
    ---------------------------------------------------------------------------

        The 1997 Treasury Postal Appropriations Act established this account
    which is authorized to be used by Treasury bureaus, at the Secretary's
    discretion, to modernize business processes and increase efficiency
    through technology investments.
                                               1997 est.       1998 est.
    Performance measures:
     Percentage of time DO Network available            82              90
     Percentage of customers satisfied with
      DO application systems................            70              85

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0115-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................                                   4
    31.0  Equipment.........................                       3          10
                                               ---------   ---------  ----------
    99.9    Total obligations...............                       3          14
    ---------------------------------------------------------------------------

                           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, not to exceed $2,000,000 for official travel expenses;
    including hire of passenger motor vehicles; and 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;
    [$29,736,000] $31,333,000. (Treasury Department Appropriations Act,
    1997.)
        [For an additional amount for the necessary expenses of the Office
    of Inspector General, $34,000, to remain available until expended:

    [[Page 842]]

    Provided, That of the amount provided, $34,000 is designated by Congress
    as an emergency requirement pursuant to section 251(b)(2)(D)(i) of the
    Balanced Budget and Emergency Deficit Control Act of 1985, as amended.]
    (Treasury, Postal Service, and General Government Appropriations Act,
    1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program: Inspector General.          29          30          31
    01.01 Reimbursable program..............           2           4           4
                                               ---------   ---------  ----------
    10.00   Total obligations...............          31          34          35
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           1           1           1
    22.00 New budget authority (gross)......          31          34          35
    22.30 Unobligated balance expiring......          -1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          31          35          36
    23.95 New obligations...................         -31         -34         -35
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           1           1           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................          29          30          31
          Permanent:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).           2           4           4
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................          31          34          35
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation           7           6           8
    73.10 New obligations...................          31          34          35
    73.20 Total outlays (gross).............         -31         -32         -33
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation           6           8          10
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          26          26          25
    86.93 Outlays from current balances.....           4           2           4
    86.97 Outlays from new permanent
            authority.......................           1           4           4
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          31          32          33
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -2          -4          -4
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          29          30          31
    90.00 Outlays...........................          30          28          29
    ---------------------------------------------------------------------------

        The Office of Inspector General conducts and supervises audits,
    evaluations and investigations designed to: (1) promote economy,
    efficiency, and effectiveness and prevent fraud, waste, and abuse in
    Departmental programs and operations; and (2) keep the Secretary and the
    Congress fully and currently informed of problems and deficiencies in
    the administration of Departmental programs and operations. 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 audit 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. These audits contribute significantly to improved
    financial management by helping Treasury managers identify improvements
    needed in their accounting and internal control systems. The evaluations
    function reviews program performance and issues critical to the mission
    of the Department and provides advisory services to program managers.
    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.

                              PERFORMANCE MEASURES

                                         1996 actual  1997 est.   1998 est.
    Audit:
      Potential dollar savings
        identified (in millions)........      25,939      27,000      28,500
      Number of referrals to other OIG
        components resulting from
        financial statement audit work..          13          17          21
    Investigations:
      Percentage of customers expressing
        satisfaction with products and
        services........................          68          70          72
      Percentage of Reports of
        Investigation that do not
        require follow-up or
        supplemental work (a measure of
        quality)........................         (*)          90          91
      Percentage of Reports of
        Investigation completed within
        12 months (a measure of
        timeliness).....................         (*)          50          50
      Number of integrity/fraud
        awareness briefings presented to
        Treasury employees..............          20          25          30
    PCIE Inspectors General Auditor
        Training Institute:
      Percentage of costs recovered
        through revenues received.......          65          95         100
        * New measures reported as a result of refining and updating the 1998
    GPRA performance plan. Therefore, 1997 will be the baseline year.

        The following measures were previously presented in the 1997
    President's Budget. These measures are now obsolete as a result of
    refining and updating the 1998 GPRA performance plan. However, to ensure
    consistent reporting, the 1996 Actual figures are reported below.
                                                             1996
    Audits:
     Number of Financial Audits Issued................                  11
     Number of Other Audit Reports Issued.............                 100
    Investigations:
     Number of Investigations Initiated...............                 142
     Number of Oversight Reports Issued...............                   5
    PCIE Inspectors General Auditor Training
      Institute:
     Number of Programs...............................                  12
     Number of Students...............................                 913

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          17          18          19
    11.5      Other personnel compensation..           1           1           1
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          18          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           3           3
    23.3    Communications, utilities, and
              miscellaneous charges.........           1           1           1
    25.1    Advisory and assistance services           1
    25.2    Other services..................           3           2           2
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..          29          30          31
    99.0  Reimbursable obligations..........           2           4           4
                                               ---------   ---------  ----------
    99.9    Total obligations...............          31          34          35
    ---------------------------------------------------------------------------

    [[Page 843]]

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.         293         305         313
    1005    Full-time equivalent of overtime
              and holiday hours.............           9           9           9
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......           5          41          41
    ---------------------------------------------------------------------------

              Treasury Building[s] and Annex Repair and Restoration

                          (including transfer of funds)

        For the repair, alteration, and improvement of the Treasury Building
    and Annex, [$28,213,000] $12,484,000, to remain available until
    expended[: Provided, That funds previously made available under this
    title for the Secret Service Headquarter's building shall be transferred
    to the Secret Service Acquisition, Construction, Improvement and Related
    Expenses appropriation]. (Treasury Department Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0108-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Repair and Improvement of Main
            Treasury........................          12          22           8
    00.02 Secret Service Building...........          14
                                               ---------   ---------  ----------
    10.00   Total obligations...............          26          22           8
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.90 Unobligated balance available,
            start of year: Fund balance.....                       7          13
    22.00 New budget authority (gross)......          21          28          12
    22.10 Resources available from
            recoveries of prior year
            obligations.....................                      10
    22.21 Unobligated balance transferred to
            other accounts..................                     -10
    22.22 Unobligated balance transferred
            from other accounts.............          12
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          33          35          25
    23.95 New obligations...................         -26         -22          -8
    24.90 Unobligated balance available, end
            of year: Fund balance...........           7          13          17
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................          21          28          12
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation                      18          20
    73.10 New obligations...................          26          22           8
    73.20 Total outlays (gross).............          -8         -10          -8
    73.45 Adjustments in unexpired accounts.                     -10
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          18          20          20
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority           8           7           1
    86.93 Outlays from current balances.....                       3           7
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           8          10           8
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          21          28          12
    90.00 Outlays...........................           8          10           8
    ---------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0108-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................          14                       2
    32.0  Land and structures...............          12          22           6
                                               ---------   ---------  ----------
    99.9    Total obligations...............          26          22           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 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; and for assistance to Federal law enforcement
    agencies, with or without reimbursement; [$22,387,000] $23,006,000:
    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, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program: Financial Crimes
            Network.........................          23          22          23
    01.01 Reimbursable program..............           2           2           2
                                               ---------   ---------  ----------
    10.00   Total obligations...............          25          24          25
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          25          24          25
    23.95 New obligations...................         -25         -24         -25
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

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

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).           2           2           2
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................          25          24          25
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation           9           9           7
    73.10 New obligations...................          25          24          25
    73.20 Total outlays (gross).............         -22         -26         -25
    73.40 Adjustments in expired accounts...          -3
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation           9           7           7
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          20          15          16
    86.93 Outlays from current balances.....                       9           7
    86.97 Outlays from new permanent
            authority.......................           2           2           2
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          22          26          25
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

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

        Net budget authority and outlays:
    89.00 Budget authority..................          23          22          23
    90.00 Outlays...........................          20          24          23
    ---------------------------------------------------------------------------

        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 (1) prevention--using its regulatory
    authority in partnership with the financial sector; (2) detection--
    combining technology with

    [[Page 844]]

    all-source intelligence to identify both underlying criminal financial
    activity as well as emerging trends and patterns of domestic and
    international money laundering; and (3) enforcement--empowering other
    agencies at the Federal, State, local, and international levels to take
    action against financial criminals through the transfer of information
    and expertise.

                              PERFORMANCE MEASURES

                                         1996 actual  1997 est.   1998 est.
    Facilitate coordination with other
        agencies:
      Number of demonstrations/
        presentations provided..........         112         130         150
      Number of organizations
        represented at FinCEN...........          25          30          35
    Provide quality and timely
        information to law enforcement:
      Number of queries using FinCEN's
        platforms.......................      50,000      55,000      60,000
    Identify the vulnerabilities of new
        technologies:
      Number of efforts.................          80         115         128
    Provide information on suspicious
        activity:
      Efforts made to analyze reports
        received on suspicious activity
        (SAR)...........................      25,215      55,000      60,000
    Efforts to bring other governments
        into compliance with
        international anti-money
        laundering standards:
      Number of countries provided
        assistance......................          17          20          25
      Number of efforts to foster
        creation of Financial
        Intelligence Units (FIUs).......          20          30          40

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          10          10          10
    11.5      Other personnel compensation..           1           1           1
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          11          11          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..................           4           4           4
    25.3    Purchases of goods and services
              from Government accounts......           1           1           1
    31.0    Equipment.......................           1
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..          22          21          21
    99.0  Reimbursable obligations..........           2           2           2
    99.5  Below reporting threshold.........           1           1           2
                                               ---------   ---------  ----------
    99.9    Total obligations...............          25          24          25
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.         165         181         181
    1005    Full-time equivalent of overtime
              and holiday hours.............           6           4           4
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......                       4           4
    ---------------------------------------------------------------------------

                             Sallie Mae Assessments

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5407-0-2-808      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Sallie Mae assessments............                       1           1
        Appropriation:
    05.01 Sallie Mae assessments............                      -1          -1
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5407-0-2-808      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Sallie Mae assessment.............                       1           1
                                               ---------   ---------  ----------
    10.00   Total obligations (object class
              99.5).........................                       1           1
    ----------------------------------------------------------------------------

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

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

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

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

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

        The Secretary of Treasury is authorized by the FY 1997 Omnibus
    Consolidated Appropriations Act to establish and collect from the Sallie
    Mae Association an annual assessment of up to $800,000 to cover the
    expenses related to providing financial oversight of the Association.

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-5407-0-2-808      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......                       4           4
    ---------------------------------------------------------------------------

        Payment to DC Financial Responsibility and Management Assistance
                                    Authority

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1702-0-1-808      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            41.0)...........................                      12
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                      12
    23.95 New obligations...................                     -12
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................                      12
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                      12
    73.20 Total outlays (gross).............                     -12
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                      12
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                      12
    90.00 Outlays...........................                      12
    ---------------------------------------------------------------------------

        Title VI of the Departments of Labor, Health and Human Services, and
    Education, and Related Agencies Appropriations Act, 1997 provides for
    the reorganization of Sallie Mae and the privatization of Connie Lee.
    The proceeds and amounts from such reorganization and privatization,
    estimated at $12 million, are to be deposited into this account and then
    transferred to the Financial Responsibility and Management Assistance
    Authority to be used for District of Columbia public school facilities
    improvements.

    [[Page 845]]

                             [Counterterrorism Fund]

        [For necessary expenses, as determined by the Secretary,
    $15,000,000, to remain available until expended, to reimburse any
    Department of the Treasury organization for the costs of providing
    support to counter, investigate, or prosecute terrorism, including
    payment of rewards in connection with these activities: Provided, That
    the entire amount of this appropriation shall be available only to the
    extent that an official budget request for a specific dollar amount,
    that includes designation of the entire amount of the request as an
    emergency requirement as defined in the Balanced Budget and Emergency
    Deficit Control Act of 1985, is transmitted by the President to
    Congress: Provided further, That the entire amount is designated by
    Congress as an emergency appropriation pursuant to section
    251(b)(2)(D)(i) of such Act.] (Treasury, Postal Service, and General
    Government Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0117-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................                      15
    40.79 Contingent appropriation not
            available.......................                     -15
                                               ---------   ---------  ----------
    43.00   Appropriation (total)...........
    ----------------------------------------------------------------------------

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

        These funds were requested by the President and provided by the
    Congress in 1997 to support investigative efforts by the Department of
    the Treasury against terrorism.

    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,
    [$45,000,000] $125,000,000, to remain available until September 30,
    [1998] 1999, of which [$8,000,000] $20,000,000 may be used for the cost
    of direct loans, and up to [$800,000] $1,000,000 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 as defined in section 502 of the Congressional Budget
    Act of 1974: Provided further, That these funds are available to
    subsidize gross obligations for the principal amount of direct loans not
    to exceed $53,000,000: Provided further, That not more than
    [$19,400,000] $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.
    (Departments of Veterans Affairs and Housing and Urban Development, and
    Independent Agencies Appropriations Act, 1997.)
        [For an additional amount for ``Community Development Financial
    Institutions Fund Program Account'' for grants, loans, and technical
    assistance to qualifying community development lenders, $5,000,000, to
    remain available until September 30, 1998, of which $850,000 may be used
    for the cost of direct loans: Provided, That the cost of direct loans,
    including the cost of modifying such loans, shall be as defined in
    section 502 of the Congressional Budget Act of 1974.] (Omnibus
    Consolidated Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct loan subsidy...............           3          13          20
    00.09 Administrative expenses for direct
            loan program....................                                   1
    00.10 General administrative expenses...           3           4           5
    00.11 Grants to traditional depository
            institutions....................          13          15          40
    00.12 Financial and technical assistance
            to CDFIs (other than direct
            loans)..........................          31          43          59
                                               ---------   ---------  ----------
    10.00   Total obligations...............          50          75         125
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          50          45          20
    22.00 New budget authority (gross)......          45          50         125
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          95          95         145
    23.95 New obligations...................         -50         -75        -125
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          45          20          20
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................          45          50         125
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation                      48          60
    73.10 New obligations...................          50          75         125
    73.20 Total outlays (gross).............          -2         -63         -66
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          48          60         119
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                                   6
    86.93 Outlays from current balances.....           2          63          60
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           2          63          66
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          45          50         125
    90.00 Outlays...........................           2          63          66
    ---------------------------------------------------------------------------

        The Riegle Community Development and Regulatory Improvement Act of
    1994 established the Community Development Financial Institutions Fund
    (CDFI Fund). The CDFI Fund provides 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 also provides
    grants to insured depository institutions to facilitate investment in
    community development financial institutions and increase community
    lending activities.

        The CDFI Fund helps 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 supplements
    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      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Direct loan levels supportable by subsidy
                    budget authority:
    1150  Direct loan levels................           7          23          53
        Direct loan subsidy (in percent):
    1320  Subsidy rate......................       45.50       38.57       38.08
        Direct loan subsidy budget authority:
    1330  Subsidy budget authority..........           3           9          20
        Direct loan subsidy outlays:
    1340  Subsidy outlays...................                       3           9
    ---------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................           1           2           3
    12.1  Civilian personnel benefits.......                                   1
    25.2  Other services....................           1           1           1
    41.0  Grants, subsidies, and
            contributions...................          47          71         119
    99.5  Below reporting threshold.........           1           1           1
                                               ---------   ---------  ----------

    [[Page 846]]

    99.9    Total obligations...............          50          75         125
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......          10          23          35
    ---------------------------------------------------------------------------

    Community Development Financial Institutions Fund Direct Loan Financing
                                     Account

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4088-0-3-451      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct loans......................           7          33          52
    00.02 Interest paid to Treasury.........                                   1
                                               ---------   ---------  ----------
    10.00   Total obligations...............           7          33          53
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New financing authority (gross)...           7          33          53
    23.95 New obligations...................          -7         -33         -53
    ----------------------------------------------------------------------------

        New financing authority (gross), detail:
    67.15 Authority to borrow (indefinite)..           4          20          37
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...                       3           9
    68.10   Change in receivables from
              program accounts..............           3          10          11
    68.47   Portion applied to debt
              reduction.....................                                  -4
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total).....................           3          13          16
                                               ---------   ---------  ----------
    70.00   Total new financing authority
              (gross).......................           7          33          53
    ----------------------------------------------------------------------------

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

    72.90   Obligated balance: Obligated
              balance.......................                       4          20
    72.95   Receivables from program account                       3          13
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............                       7          33
    73.10 New obligations...................           7          33          53
    73.20 Total financing disbursements
            (gross).........................                      -7         -23
          Unpaid obligations, end of year:

    74.90   Obligated balance: Obligated
              balance.......................           4          20          39
    74.95   Receivables from program account           3          13          24
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................           7          33          63
    87.00 Total financing disbursements
            (gross).........................                       7          23
    ----------------------------------------------------------------------------

        Offsets:
          Against gross financing authority and
              financing disbursements:

    88.00   Offsetting collections (cash)
              from: Federal sources.........                      -3          -9
    88.95 Change in receivables from program
            accounts........................          -3         -10         -11
    ----------------------------------------------------------------------------

        Net financing authority and financing
            disbursements:
    89.00 Financing authority...............           4          20          33
    90.00 Financing disbursements...........                       4          14
    ---------------------------------------------------------------------------

        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      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Position with respect to appropriations act
                    limitation on obligations:
    1111  Limitation on direct loans........          28                      53
    1113  Unobligated limitation carried
            forward.........................         -21
    1131  Direct loan obligations exempt
            from limitation.................                      33
                                               ---------   ---------  ----------
    1150    Total direct loan obligations...           7          33          53
    ----------------------------------------------------------------------------

        Cumulative balance of direct loans
                    outstanding:
    1210  Outstanding, start of year........                                   7
    1231  Disbursements: Direct loan
            disbursements...................                       7          23
                                               ---------   ---------  ----------
    1290    Outstanding, end of year........                       7          30
    ---------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4088-0-3-451    1995 actual    1996 actual     1997 est.      1998 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Investments in US securities:

    1106    Federal assets: Receivables, net                          3            13             24
          Net value of assets related to
              post-1991 direct loans
              receivable:

    1401    Direct loans receivable, gross..                                        7             30
    1405    Allowance for subsidy cost (-)..                                       -3            -11
                                            ------------ --------------  ------------  -------------
    1499      Net present value of assets
                related to direct loans.....                                        4             19
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................                          3            17             43
        LIABILITIES:
    2103  Federal liabilities: Debt.........                                        4             20
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............                                        4             20
        NET POSITION:
    3100  Appropriated capital..............                          3            13             24
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............                          3            13             24
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position                          3            17             44
    -----------------------------------------------------------------------------------------------

                  [Department of the] Treasury Forfeiture Fund

        For necessary expenses of the Treasury Forfeiture Fund, as
    authorized by Public Law 102-393, not to exceed [$10,000,000]
    $9,500,000, to be derived from deposits in the fund[: Provided, That
    notwithstanding any other provision of law, not to exceed $7,500,000
    shall be made available for the development of a Federal wireless
    communication system: Provided further, That the Secretary of the
    Treasury is authorized to receive all unavailable collections
    transferred from the Special Forfeiture Fund established by section 6073
    of the Anti-Drug Abuse Act of 1988 (21 U.S.C. 1509) by the Director of
    the Office of Drug Control Policy as a deposit into the Treasury
    Forfeiture Fund (31 U.S.C. 9703(a))]. (Treasury Department
    Appropriations Act, 1997.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5697-0-2-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............          22                      11
        Receipts:
    02.01 Forfeited cash and proceeds from
            the sale of forfeited property..         159         191         191
    02.02 Earnings on investments...........           9          10          10
                                               ---------   ---------  ----------
    02.99   Total receipts..................         168         201         201
                                               ---------   ---------  ----------
    04.00 Total: Balances and collections...         190         201         212
        Appropriation:
    05.01 Department of the Treasury
            forfeiture fund.................        -190        -190        -190
                                               ---------   ---------  ----------
    05.99 Subtotal appropriation............        -190        -190        -190
    07.99 Total balance, end of year........                      11          22
    ---------------------------------------------------------------------------

    [[Page 847]]

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5697-0-2-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Asset Forfeiture Fund.............         196         190         190
    00.02 Customs Forfeiture Fund...........           1
                                               ---------   ---------  ----------
    10.00   Total obligations...............         197         190         190
    ----------------------------------------------------------------------------

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

    21.40   Uninvested balance..............          66         -40          22
            U.S. Securities:
    21.41     Par value.....................          35         146          83
    21.42     Unrealized discounts..........                      -1
                                               ---------   ---------  ----------
    21.99     Total unobligated balance,
                start of year...............         101         105         105
    22.00 New budget authority (gross)......         190         190         190
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          11
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         302         295         295
    23.95 New obligations...................        -197        -190        -190
          Unobligated balance available, end of year:

    24.40   Uninvested balance..............         -40          22          22
            U.S. Securities:
    24.41     Par value.....................         146          83          83
    24.42     Unrealized discounts..........          -1
                                               ---------   ---------  ----------
    24.99   Total unobligated balance, end
              of year.......................         105         105         105
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

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

    60.25   Appropriation (special fund,
              indefinite)...................         180         180         180
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         190         190         190
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation         136         128         125
    73.10 New obligations...................         197         190         190
    73.20 Total outlays (gross).............        -194        -193        -194
    73.45 Adjustments in unexpired accounts.         -11
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation         128         125         121
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          10           9           9
    86.93 Outlays from current balances.....                                   1
    86.97 Outlays from new permanent
            authority.......................         134         144         134
    86.98 Outlays from permanent balances...          50          40          50
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         194         193         194
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         190         190         190
    90.00 Outlays...........................         194         193         194
    ---------------------------------------------------------------------------

        Public Law 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.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5697-0-2-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................         128         121         121
    41.0  Grants, subsidies, and
            contributions...................          60          60          60
    44.0  Refunds...........................           9           9           9
                                               ---------   ---------  ----------
    99.9    Total obligations...............         197         190         190
    ---------------------------------------------------------------------------

                       Presidential Election Campaign Fund

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5081-0-2-808      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Presidential Election Campaign
            Fund............................          66          66          66
        Appropriation:
    05.01 Presidential election campaign
            fund............................         -66         -66         -66
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5081-0-2-808      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Matching funds in primaries.......          56           3
    00.02 Nominating conventions for parties           1
    00.03 Candidates for general elections..         152
                                               ---------   ---------  ----------
    10.00   Total obligations (object class
              41.0).........................         209           3
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................         145           2          65
    22.00 New budget authority (gross)......          66          66          66
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         211          68         131
    23.95 New obligations...................        -209          -3
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           2          65         131
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.25 Appropriation (special fund,
            indefinite).....................          66          66          66
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................         209           3
    73.20 Total outlays (gross).............        -209          -3
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................          66           3
    86.98 Outlays from permanent balances...         143
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         209           3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          66          66          66
    90.00 Outlays...........................         209           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.

    [[Page 848]]

    Public enterprise funds:

                           Exchange Stabilization Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4444-0-3-155      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

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

            Fund balance:
    21.90     Special drawing rights........      11,035      10,177      10,720
    21.90     Fund balance..................       7,555         309         860
    21.91   U.S. Securities: Par value......       2,400      11,853      12,419
                                               ---------   ---------  ----------
    21.99     Total unobligated balance,
                start of year...............      20,990      22,339      23,999
    22.00 New budget authority (gross)......         865       1,660       1,745
    22.10 Resources available from
            recoveries of prior year
            obligations.....................         485
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......      22,340      23,999      25,744
    23.95 New obligations...................
          Unobligated balance available, end of year:

            Fund balance:
    24.90     Special drawing rights........      10,177      10,720      11,268
    24.90     Fund balance..................         309         860       1,809
    24.91   U.S. Securities: Par value......      11,853      12,419      12,667
                                               ---------   ---------  ----------
    24.99   Total unobligated balance, end
              of year.......................      22,339      23,999      25,744
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............         865       1,660       1,745
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.90 Unpaid obligations, start of year:
            Obligated balance: Fund balance.      17,206      16,721      16,721
    73.10 New obligations...................
    73.45 Adjustments in unexpired accounts.        -485
    74.90 Unpaid obligations, end of year:
            Obligated balance: Fund balance.      16,721      16,721      16,721
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.20     Interest on U.S. securities...        -260        -685        -695
              Non-Federal sources:
    88.40       Special drawing rights
                  holdings..................           5        -545        -555
    88.40       Net gain on exchange
                  transactions..............      -1,388        -430        -495
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........      -1,643      -1,660      -1,745
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................        -778
    90.00 Outlays...........................      -1,643      -1,660      -1,745
    ---------------------------------------------------------------------------

        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.

        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 1997 and 1998 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    1995 actual    1996 actual     1997 est.      1998 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................       2,352           -257         1,660          1,745
    0102  Expense...........................
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............       2,352           -257         1,660          1,745
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4444-0-3-155    1995 actual    1996 actual     1997 est.      1998 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

            Investments in US securities:
    1102      Treasury securities, par......       2,399         11,853        12,020         12,140
    1106      Receivables, net..............          11              3             5              6
          Non-Federal assets:

    1201    Foreign Currency Investments....      28,805         19,439        19,606         22,001
    1206    Receivables, net................         304            105           272            305
    1801  Other Federal assets: Cash and
            other monetary assets...........      11,117         10,177        10,344         10,550
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................      42,636         41,577        42,247         45,002
        LIABILITIES:
    2207  Non-Federal liabilities: Other....      17,624         16,830        15,840         16,850
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............      17,624         16,830        15,840         16,850
        NET POSITION:
    3200  Invested capital..................         200            200           200            200
    3300  Cumulative results of operations..      24,812         24,547        26,207         27,952
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............      25,012         24,747        26,407         28,152
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position      42,636         41,577        42,247         45,002
    -----------------------------------------------------------------------------------------------

    Intragovernmental funds:

                              Working Capital Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4501-0-4-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.10 Direct operating program..........         169         215         222
    00.11 Administrative overhead...........           6           7           7
                                               ---------   ---------  ----------
    10.00   Total obligations...............         175         222         229
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         175         222         229
    23.95 New obligations...................        -175        -222        -229
    ----------------------------------------------------------------------------

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

    68.00   Offsetting collections (cash)...         174         222         229
    68.10   Change in orders on hand from
              Federal sources...............           1
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total).....................         175         222         229
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         175         222         229
    ----------------------------------------------------------------------------

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

    72.90   Obligated balance: Fund balance.         106         117         117
    72.95   Orders on hand from Federal
              sources.......................          21          22          22
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............         127         139         139
    73.10 New obligations...................         175         222         229
    73.20 Total outlays (gross).............        -163        -222        -229
          Unpaid obligations, end of year:

    74.90   Obligated balance: Fund balance.         117         117         117
    74.95   Orders on hand from Federal
              sources.......................          22          22          22
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................         139         139         139
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         163         222         229
    ----------------------------------------------------------------------------

    [[Page 849]]

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........        -174        -222        -229
    88.95 Change in orders on hand from
            Federal sources.................          -1
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................         -11
    ---------------------------------------------------------------------------

        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), the
    Voice Messaging System (VMS), and the Emergency Access Demonstration
    Project.

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4501-0-4-803    1995 actual    1996 actual     1997 est.      1998 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....         106            117           155            159
            Investments in US securities:
    1106      Receivables, net..............          10             19            25             26
    1803  Other Federal assets: Property,
            plant and equipment, net........           2              3             4              4
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         118            139           184            189
        LIABILITIES:
          Federal liabilities:

    2101    Accounts payable................          32             35            46             47
    2105    Other...........................          83             80           106            109
          Non-Federal liabilities:

    2201    Accounts payable................           1             22            29             30
    2207    Other...........................           2              2             3              3
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............         118            139           184            189
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         118            139           184            189
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4501-0-4-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          11          17          18
    11.3    Other than full-time permanent..           1           1           1
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..          12          18          19
    12.1  Civilian personnel benefits.......           2           3           3
    23.1  Rental payments to GSA............           1           2           2
    23.3  Communications, utilities, and
            miscellaneous charges...........          97          15          15
    25.2  Other services....................          57         171         176
    26.0  Supplies and materials............           1           1           1
    31.0  Equipment.........................           4          12          13
    99.0  Subtotal, reimbursable obligations         174         222         229
    99.5  Below reporting threshold.........           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............         175         222         229
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4501-0-4-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......         214         281         282
    ---------------------------------------------------------------------------

                             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 4 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 30
    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.] (Treasury
    Department Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4560-0-4-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................           1          28          29
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................                       1           2
    22.00 New budget authority (gross)......                      28          31
    22.22 Unobligated balance transferred
            from other accounts.............           2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           2          29          33
    23.95 New obligations...................          -1         -28         -29
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           1           2           2
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............                      28          31
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation                       1           1
    73.10 New obligations...................           1          28          29
    73.20 Total outlays (gross).............                     -28         -31
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation           1           1           1
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................                      27          30
    86.98 Outlays from permanent balances...                       1           1
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........                      28          31
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........                     -28         -31
    ----------------------------------------------------------------------------

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

        Department of Treasury was chosen as a pilot Franchise Fund under
    P.L. 103-356, the Government Management and Reform Act of 1994. Begun in
    1997, financial and administra-

    [[Page 850]]

    tive services included in the Franchise Fund (Fund) is 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 1998, service activities are expected to have billings of
    $30 million and employ 122 people.

        Activities included in the Fund are financial training, accounting
    cross-servicing, and various administrative support services. 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      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................                       4           4
    12.1  Civilian personnel benefits.......                       1           1
    21.0  Travel and transportation of
            persons.........................                       1           1
    23.1  Rental payments to GSA............                       1           1
    23.3  Communications, utilities, and
            miscellaneous charges...........                       1           1
    25.2  Other services....................           1          18          19
    31.0  Equipment.........................                       2           2
    99.0  Subtotal, reimbursable obligations           1          28          29
                                               ---------   ---------  ----------
    99.9    Total obligations...............           1          28          29
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4560-0-4-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......                     122         122
    ---------------------------------------------------------------------------

                                   Trust Funds

                        Violent Crime Reduction Programs

                          (including transfer of funds)

        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), $89,000,000, of which
    $36,595,000 shall be available to the Bureau of Alcohol, Tobacco and
    Firearms, of which $3,000,000 shall be available for administering the
    Gang Resistance Education and Training program, of which $3,662,000
    shall be available for ballistics technologies, including the purchase,
    maintenance and upgrading of equipment and of which $29,133,000 shall be
    available to enhance training and purchase equipment and services, and
    of which $800,000 shall be available for project LEAD; of which
    $18,300,000 shall be available to the Secretary as authorized by section
    732 of Public Law 104-132, as amended by Section 113 of the Fiscal Year
    1997 Department of Commerce, Justice and State, and the Judiciary, and
    Related Agencies Appropriations Act; of which $1,000,000 shall be
    available to the Financial Crimes Enforcement Network; of which
    $20,000,000 shall be available to the United States Secret Service, of
    which no less than $1,400,000 shall be available for a grant for
    activities related to the investigations of missing and exploited
    children; and of which $13,105,000 shall be available to the Federal
    Drug Control Programs, High Intensity Drug Trafficking Areas program;]
        [(b) As authorized by section 32401, $8,000,000, 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 allocated
    only to the affected State and local law enforcement and prevention
    organizations participating in such projects.]
        (a) As authorized by section 190001(e), $109,200,000; of which
    $42,378,000 shall be available to the Bureau of Alcohol, Tobacco and
    Firearms, including: $3,000,000 for administering the Gang Resistance
    Education and Training program, $6,000,000 for firearms trafficking
    initiatives (including the Youth Crime Gun Initiative, Project LEAD, and
    the National Tracing Center), $5,458,000 for explosives inspections,
    $1,608,000 for collection of information on arson, and $26,312,000 for
    relocation of the Bureau's headquarters building; of which $23,058,000
    shall be available for the Federal Law Enforcement Training Center,
    including: $21,437,000 for acquisition of additional real property,
    facilities, improvements, ongoing maintenance and related expenses, and
    $1,621,000 for training workload; of which $3,000,000 shall be available
    to the Financial Crimes Enforcement Network; of which $20,664,000 shall
    be available to the United States Secret Service, including: $15,664,000
    for expenses related to White House Security, $3,000,000 for
    investigations of financial institution fraud, and $2,000,000 for
    forensic support of investigations of missing and exploited children; of
    which $20,100,000 shall be available for the United States Customs
    Service, including: $15,000,000 for high energy container x-ray systems
    and automated targeting systems, $4,000,000 for redeploying agents to
    high threat drug zones, and $1,100,000 for canopy space for inspection
    of outbound vehicles along the Southwest border;
        (b) As authorized by section 32401, $8,000,000 to the Bureau of
    Alcohol, Tobacco and Firearms 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 allocated to State and
    local law enforcement and prevention organizations; and
        (c) As authorized by section 180103, $1,000,000 to the Federal Law
    Enforcement Training Center for specialized training for rural law
    enforcement officers. (Treasury Department Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8526-0-1-750      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Departmental Offices..............                      18
    00.02 Financial Crimes Enforcement
            Network.........................           1           1           3
    00.03 Bureau of Alcohol, Tobacco, and
            Firearms........................          27          45          50
    00.04 Customs Service...................          11          10          20
    00.05 Federal Law Enforcement Training
            Center..........................                                  24
    00.06 Secret Service....................          22          20          21
                                               ---------   ---------  ----------
    10.00   Total obligations...............          61          94         118
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           3          19           8
    22.00 New budget authority (gross)......          77          84         118
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          80         103         126
    23.95 New obligations...................         -61         -94        -118
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          19           8           8
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    42.00 Transferred from other accounts...          77          84         118
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          17          23          36
    73.10 New obligations...................          61          94         118
    73.20 Total outlays (gross).............         -55         -81        -102
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          23          36          52
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          41          45          63
    86.93 Outlays from current balances.....          14          36          39
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          55          81         102
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          77          84         118
    90.00 Outlays...........................          55          81         102
    ---------------------------------------------------------------------------

        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 1998, the President has proposed continued
    funding for the Bureau of Alcohol, Tobacco and Firearms (ATF) Gang
    Resistance Education and Training Program (GREAT) program--a vital and
    successful part of the fight against youth gangs. Further funding has
    also been provided to ATF to support firearms trafficking initiatives
    including the Youth

    [[Page 851]]

    Crime Gun Initiative, Project LEAD and the National Tracing Center, to
    fund additional inspectors to examine explosives businesses, to fund a
    national clearinghouse on arson, and, to fund relocation of the ATF
    headquarters.

        The President has also proposed funding for critically needed
    facilities at the Federal Law Enforcement Training Center to meet the
    ongoing training needs of over 70 federal law enforcement organizations,
    additional technology and equipment to help the United States Customs
    Service fight the importation of illegal narcotics, final portions of
    the Secret Service's White House Security Initiative and further efforts
    to aid in the location of missing children, and anti-money laundering
    efforts of the Financial Crimes Enforcement Network.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8526-0-1-750      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          14           4           7
    11.5    Other personnel compensation....                       1
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..          14           5           7
    12.1  Civilian personnel benefits.......           3           2           5
    21.0  Travel and transportation of
            persons.........................           7           4           5
    22.0  Transportation of things..........                                   1
    23.3  Communications, utilities, and
            miscellaneous charges...........                                   2
    25.3  Purchases of goods and services
            from Government accounts........          15          21          30
    25.4  Operation and maintenance of
            facilities......................                       9           1
    26.0  Supplies and materials............           1           1           2
    31.0  Equipment.........................          15          45          39
    32.0  Land and structures...............           6           6          26
    41.0  Grants, subsidies, and
            contributions...................                       1
                                               ---------   ---------  ----------
    99.9    Total obligations...............          61          94         118
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-8526-0-1-750      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Total compensable workyears:
    1001  Full-time equivalent employment...         152          75         107
    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 52 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 $9,500 for official
    reception and representation expenses; room and board for student
    interns; and services as authorized by 5 U.S.C. 3109; $54,831,000, of
    which up to $13,034,000 for materials and support costs of Federal law
    enforcement basic training shall remain available until September 30,
    1999: 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, at the discretion of the Director,
    for: training United States Postal Service law enforcement personnel and
    Postal police officers; 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; and travel expenses of non-Federal personnel to attend
    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.]
        For necessary expenses of the Federal Law Enforcement Training
    Center, $65,663,000, of which $14,953,000 shall remain available until
    September 30, 2000 for the cost of Federal law enforcement basic
    training.
        Notwithstanding any other provision of law, the Center is authorized
    to expend appropriations for: (a) the purchase of vehicles without
    regard to the general purchase price limitation; (b) expenses of student
    athletic and related activities; (c) the purchase of uniforms without
    regard to the general purchase price limitation; (d) the conducting of
    and participating in firearms matches and the presentation of awards;
    (e) public awareness and enhancing community support of law enforcement
    training; (f) providing room and board for student interns; (g) official
    reception and representation expenses in an amount not to exceed $9,500;
    (h) short-term medical services for students undergoing training at the
    Center; (i) travel expenses of non-Federal personnel attending course
    development meetings and training at the Center.
        Students attending training at the Center shall reside in on-Center
    or Center-provided housing, insofar as available and in accordance with
    Center policy.
        Funds appropriated to this account may be used for training United
    States Postal Service law enforcement personnel and police. Funds
    appropriated to this account may be used for training state and local
    law enforcement personnel, foreign law enforcement personnel, and
    private security personnel on a space available basis.
        All advanced training and basic training which is in excess of the
    training for which appropriations are provided herein is to be provided
    on a fully reimbursable basis: Provided, That the Director may waive
    reimbursement when it is in the public interest to do so. Such
    reimbursements are to be deposited in this appropriation.
        The Center is authorized to obligate funds in anticipation of
    reimbursement from agencies receiving training at the Center, except
    that total obligations at the end of the fiscal year shall not exceed
    total budgetary resources available at the end of such fiscal year. The
    Center is also authorized to accept and use gifts of property, both real
    and personal, and to accept services for authorized purposes; and to
    accept gifts for the funding of a gift of intrinsic value, which shall
    be funded only by such gifts and awarded annually by the Director of the
    Center to the outstanding graduate of the basic training program.
    (Treasury Department Appropriations Act, 1997.)
        [For an additional amount for the necessary expenses of the Federal
    Law Enforcement Training Center, $1,354,000, to remain available until
    expended: Provided, That of the amount provided, $1,354,000 is
    designated by Congress as an emergency requirement pursuant to section
    251(b)(2)(D)(i) of the Balanced Budget and Emergency Deficit Control Act
    of 1985, as amended.] (Treasury, Postal Service, and General Government
    Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Law enforcement training........          27          42          46
    00.02   Plant operations................          17          17          21
    00.03   State and local training........           2
                                               ---------   ---------  ----------
    00.91     Total direct program..........          46          59          67
    01.01 Reimbursable program..............          25          23          19
                                               ---------   ---------  ----------

    [[Page 852]]

    10.00   Total obligations...............          71          82          86
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          14           4           2
    22.00 New budget authority (gross)......          61          79          85
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          75          83          87
    23.95 New obligations...................         -71         -82         -86
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           4           2
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................          36          56          66
          Permanent:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).          25          23          19
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................          61          79          85
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          12          12          16
    73.10 New obligations...................          71          82          86
    73.20 Total outlays (gross).............         -70         -76         -84
    73.40 Adjustments in expired accounts...          -1
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          12          16          18
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          28          49          58
    86.93 Outlays from current balances.....          17           4           7
    86.97 Outlays from new permanent
            authority.......................          25          23          19
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          70          76          84
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -25         -23         -19
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          36          56          66
    90.00 Outlays...........................          45          53          65
    ---------------------------------------------------------------------------

        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, local, and foreign
    law enforcement personnel on a space-available basis.

                     PERFORMANCE MEASURES BY BUDGET ACTIVITY

                                         1996 actual  1997 est.   1998 est.
      Student Quality of Training
        Survey: (Scale 0-6).............         4.7         4.8         4.8
      Student-Weeks Trained:
        Federal Basic...................      73,387      96,238      94,840
        Federal Advanced................      11,205      16,886      21,271
        State and Local.................       2,745       3,190       3,364
        International...................       1,455       2,429       2,386
      Students Trained:
        Federal Basic...................       9,107      12,228      12,242
        Federal Advanced................       7,704       9,905      11,021
        State and Local.................       1,959       2,292       2,356
        International...................         583         515         506
      Variable Unit Cost Per Basic:
        Student-Week of Training Funded.        $150        $155        $161
      Student Quality of Services Survey
        (Scale 1-5).....................         4.3         4.4         4.4

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          22          24          27
    11.8      Special personal services
                payments....................           1           1           1
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          23          25          28
    12.1    Civilian personnel benefits.....           6           6           8
    21.0    Travel and transportation of
              persons.......................           2           2           2
    22.0    Transportation of things........                       1           1
    23.3    Communications, utilities, and
              miscellaneous charges.........           2           3           4
    24.0    Printing and reproduction.......           1           1           1
    25.2    Other services..................           6          12          12
    26.0    Supplies and materials..........           4           7           8
    31.0    Equipment.......................           2           2           3
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..          46          59          67
    99.0  Reimbursable obligations..........          25          23          19
                                               ---------   ---------  ----------
    99.9    Total obligations...............          71          82          86
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.         450         482         524
    1005    Full-time equivalent of overtime
              and holiday hours.............           7           7           7
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......          14          40          40
    ---------------------------------------------------------------------------

          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,
    [$18,884,000] $11,111,000, to remain available until expended. (Treasury
    Department Appropriations Act, 1997.)
        [For an additional amount for the necessary expenses for the
    acquisition, construction, improvement, and related expenses,
    $2,700,000, to remain available until expended: Provided, That of the
    amount provided, $2,700,00 is designated by Congress as an emergency
    requirement pursuant to section 251(b)(2)(D)(i) of the Balanced Budget
    and Emergency Deficit Control Act of 1985, as amended.] (Treasury,
    Postal Service, and General Government Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0105-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................          10          53          14
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          35          34           3
    22.00 New budget authority (gross)......          10          22          11
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          45          56          14
    23.95 New obligations...................         -10         -53         -14
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          34           3
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................          10          22          11
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation           9           5          49
    73.10 New obligations...................          10          53          14
    73.20 Total outlays (gross).............         -14          -9          -9
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation           5          49          54
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority           7           3           1

    [[Page 853]]

    86.93 Outlays from current balances.....           7           6           8
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          14           9           9
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          10          22          11
    90.00 Outlays...........................          14           9           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.

        This includes funding for the Facilities Master Plan, Minor
    Construction and Maintenance, Firearms Environmental Restoration and
    Reconstruction, Environmental Compliance, and installation of Fiber
    Optics. The Master Plan provides the long range blueprint for expansion
    of facilities to meet the training requirements of the over 70
    participating agencies. Minor construction and maintenance provides
    alterations and maintenance funding for approximately 300 buildings at
    two locations (Glynco, Georgia and Artesia, New Mexico). The Firearms
    Environmental Restoration and Reconstruction funds the clean-up of the
    existing outdoor ranges and reconstruction. The Environmental Compliance
    funds are to ensure compliance with EPA and State environmental laws and
    regulations. The fiber optics funding is to replace the existing
    antiquated twisted copper wire with a state-of-the-art
    telecommunications cable system.

        The $11 million sought in this account, along with the $21 million
    funding sought from the Violent Crime Reduction Trust Fund, demonstrates
    the President's commitment to an important step in completing and
    maintaining the necessary facilities at FLETC to train our Nation's law
    enforcement personnel.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0105-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    31.0  Equipment.........................           1           2           1
    32.0  Land and structures...............           9          51          13
                                               ---------   ---------  ----------
    99.9    Total obligations...............          10          53          14
    ---------------------------------------------------------------------------

                           INTERAGENCY LAW ENFORCEMENT

                                  Federal Funds

    General and special funds:

                     Interagency Crime and Drug Enforcement

        For expenses necessary for the detection and investigation of
    individuals involved in organized crime drug trafficking, including
    cooperative efforts with State and local law enforcement, $73,794,000,
    of which $7,827,000 shall remain available until expended.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1501-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Internal Revenue Service..........                                  36
    00.02 Bureau of Alcohol, Tobacco and
            Firearms........................                                  10
    00.03 United States Customs Service.....                                  27
                                               ---------   ---------  ----------
    10.00   Total obligations (object class
              25.3).........................                                  73
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                  73
    23.95 New obligations...................                                 -73
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................                                  73
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation
    73.10 New obligations...................                                  73
    73.20 Total outlays (gross).............                                 -66
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation                                   7
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                                  66
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                  73
    90.00 Outlays...........................                                  66
    ---------------------------------------------------------------------------

        The Interagency Crime and Drug Enforcement Task Force (ICDE) Program
    consists of 9 regional task forces which consolidate the resources and
    expertise of 11 member Federal agencies, in cooperation with State and
    local investigators and prosecutors, to target and destroy major
    narcotic trafficking and money laundering organizations. The portion of
    the ICDE funds previously appropriated to the Department of Justice for
    Treasury law enforcement bureaus participating in the program are now
    being sought as part of the Department of the Treasury's budget.
    Treasury plans to continue its participation in ICDE as it has in the
    past; however, the program will be administered by Treasury's
    Departmental Offices. Treasury participates in the task force activities
    through direct investigative and support activities of task forces,
    focusing on the disruption of drug trafficking controlled by various
    organized crime enterprises.

                            (In millions of dollars)

                                         1996 actual  1997 est.   1998 est.
    Department of the Treasury:
      Internal Revenue Service..........          35          35          36
      Bureau of Alcohol, Tobacco and
        Firearms........................          10          10          10
      U.S. Customs Service..............          27          27          27
                                        ------------------------------------
          Total.........................          72          72          74
                                        ====================================

                          FINANCIAL MANAGEMENT SERVICE

                                  Federal Funds

    General and special funds:

                              Salaries and Expenses

        For necessary expenses of the Financial Management Service,
    [$196,069,000] $202,560,000, of which not to exceed [$14,277,000]
    $13,235,000 shall remain available until expended for systems
    modernization initiatives. Beginning in fiscal year 1998 and thereafter,
    there are appropriated such sums as may be necessary to reimburse
    Federal Reserve Banks in their capacity as depositaries and fiscal
    agents for the United States for all services required or directed by
    the Secretary of the Treasury to be performed by such banks on behalf of
    the Treasury or other federal agencies. [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: Provided, That none of the funds made available for systems
    modernization initiatives may not be obligated until the Commissioner of
    the Financial Management Service has submitted, and the Committees on
    Appropriations of the House and Senate have approved, a report that
    identifies, evaluates, and prioritizes all computer systems investments
    planned for fiscal year 1997, a milestone schedule for the development
    and implementation of all projects included in the systems investment
    plan, and a systems architecture plan.] (Treasury Department
    Appropriations Act, 1997.)
        [For an additional amount for the necessary expenses of the
    Financial Management Service, $449,000, to remain available until
    expended: Provided, That of the amount provided, $449,000 is designated
    by Congress as an emergency requirement pursuant to section
    251(b)(2)(D)(i) of the Balanced Budget and Emergency Deficit Control Act
    of 1985, as amended.] (Treasury, Postal Service, and General Government
    Appropriations Act, 1997.)

    [[Page 854]]

                       Debt Collection Improvement Account

        To make payments by the Secretary of the Treasury to reimburse
    agencies for qualified expenses, as authorized by 31 U.S.C. 3720C, not
    to exceed $384,000, to be derived from increased agency collections of
    delinquent debt, as authorized by such provision, and to remain
    available until September 30, 2000.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Financial operations............         119         118         114
    00.02   Federal finance.................          15          16          17
    00.04   Agency support..................          67          69          72
    00.05   Payments Made to Federal Reserve
              Banks.........................                                 122
                                               ---------   ---------  ----------
    00.91     Total direct program..........         201         203         325
    01.01 Reimbursable program..............         142         138         146
                                               ---------   ---------  ----------
    10.00   Total obligations...............         343         341         471
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          16           7
    22.00 New budget authority (gross)......         332         335         471
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         348         342         471
    23.95 New obligations...................        -343        -341        -471
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           7
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         184         197         203
    42.00   Transferred from other accounts.           7
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........         191         197         203
          Permanent:

    60.05   Appropriation (indefinite)......                                 122
            Spending authority from
                offsetting collections:
    68.00     Offsetting collections (cash).         143         138         146
    68.10     Change in orders on hand from
                Federal sources.............          -2
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total)...................         141         138         146
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         332         335         471
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance: Appropriation          45          42          49
    72.95   Orders on hand from Federal
              sources.......................          12          10          10
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          57          52          59
    73.10 New obligations...................         343         341         471
    73.20 Total outlays (gross).............        -339        -335        -471
    73.40 Adjustments in expired accounts...          -7
          Unpaid obligations, end of year:

    74.40   Obligated balance: Appropriation          42          49          51
    74.95   Orders on hand from Federal
              sources.......................          10          10          10
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................          52          59          61
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         160         160         164
    86.93 Outlays from current balances.....          36          37          39
    86.97 Outlays from new permanent
            authority.......................         135         138         268
    86.98 Outlays from permanent balances...           8
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         339         335         471
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........        -143        -138        -146
    88.95 Change in orders on hand from
            Federal sources.................           2
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         191         197         325
    90.00 Outlays...........................         196         197         325
    ---------------------------------------------------------------------------

        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,
    and electronic funds transfer (EFT) payments. This activity is
    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 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 Federal Government and
    its agents, who participate in the payments and collections processes.
    Additionally, this activity provides financial services for the D.C.
    Government loan account and provides for payment of domestic and
    international claims. It also provides debt collection operational
    services to client agencies through a network linking its own debt
    collection expertise and capabilities with those of FMS's Regional
    Financial Centers, Federal program agencies' Debt Collection Centers,
    private sector collection agencies, and the Department of Justice. These
    services provide the Federal Government with consolidated management of
    delinquent debt in order to improve the collection of such debt.
    Available services include collection of delinquent accounts, post-
    judgment enforcement, consolidation of information reported to credit
    bureaus, reporting for discharged debts or vendor payments, Federal
    Employee Salary Offset Hearings, mortgage servicing, collection of
    unclaimed financial assets, and disposition of foreclosed property.

        Federal Finance.--This activity provides direction, leadership, and
    technical guidance for managing the Federal Government's cash and credit
    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 and credit
    management programs. The major focus is on (1) development and
    evaluation of cash, credit and asset management techniques, and (2)
    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.

        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, in-

    [[Page 855]]

    stalling and tuning operating system software, planning and coordinating
    hardware installations, providing user support services, and acquiring
    ADP and telecommunications equipment, software, services and supplies.
    This activity also supports a large number of developmental efforts to
    enhance the collections, payments, accounting, reporting, and resource
    management functions of the Service.

        Business Lines.--As part of a continuing effort to enhance
    performance measures and the budget structure and to more effectively
    link programmatic activities to performance indicators, the four major
    business lines that follow provide a direct link between the above
    budget activities and FMS's performance measures.

        1. Payments.--FMS implements payment policy and procedures for the
    Federal Government, issues and distributes payments, promotes the use of
    electronics in the payment process, and assists agencies in converting
    payments from paper checks to electronic funds transfer (EFT).

                              PERFORMANCE MEASURES

                                         1996 actual  1997 est.   1998 est.
    1. Percentage of checks that are
    released for on-time delivery.......       99.99       99.99       99.99
    2. Percentage of forgery and non-
    receipt check claims processed
    within current FMS standards........       93.10       90.00       90.00
    3. Percentage of payments customers
    indicating an overall rating of
    satisfied or better.................       98.50       99.00       99.00
    4. Percentage of transmissions of
    value (payments) and associated
    information made electronically.....       52.84       55.00       58.82
    5. Dollars savings by converting
    checks to electronic payments ($ in
    thousands)..........................      $5,773      $6,370      $6,607
    6. Number of states in which direct
    Federal Electronic Benefits Transfer
    (EBT) is available..................           1          10          24
    7. Number of new EFT participants
    converted from current check
    recipients (thousands)..............          48         130         450

                               WORKLOAD STATISTICS

                                   (Thousands)

                                         1996 actual  1997 est.   1998 est.
    1. Number of electronic payments....     449,441     481,396     523,330
    2. Number of check payments.........     401,086     383,871     366,015
    3. Number of check claims submitted.       1,656       1,585       1,464

        2. Collections.--FMS implements collections policy and procedures
    for the Federal Government, facilitates collections, promotes the use of
    electronics in the collections process, and assists agencies in
    converting collections from paper to electronic media.

                              PERFORMANCE MEASURES

                                         1996 actual  1997 est.   1998 est.
    1. Electronic collections as a
    percentage of total collections.....          57          74          74

        3. Debt Collection.--FMS is providing debt collection operational
    services to client agencies which includes collection of delinquent
    accounts, post-judgment enforcement, consolidation of information
    reported to credit bureaus, reporting for discharged debts or vendor
    payments, Federal Employee Salary Offset Hearings, mortgage servicing,
    collection of unclaimed financial assets, and disposition of foreclosed
    property.

                              PERFORMANCE MEASURES

                                         1996 actual  1997 est.   1998 est.
    1. Percentage increase of FY 1997
    baseline of FMS-managed
    Governmentwide delinquent debt......                                  10
    2. Percentage of Federal Program
    Agencies (FPAs) with debt servicing
    requirements who have reimbursable
    debt servicing arrangements with FMS       25.00       30.00       35.00
    3. Increased Government-wide debt
    collections over 1995 baseline ($ in
    thousands)..........................      $1,381     $30,000    $114,000

        4. Government-wide Accounting and Reporting.--FMS provides financial
    accounting, reporting, and financing services to the Federal Government
    and the Government's agents who participate in the payments and
    collections process by generating a series of daily, monthly, quarterly
    and annual Government-wide reports and by working directly with agencies
    to help reconcile reporting differences.

                              PERFORMANCE MEASURES

                                         1996 actual  1997 est.   1998 est.
    1. Percentage of days the Daily
    Treasury Statement is released on
    time................................       95.00       97.00       98.00
    2. Decrease in unresolved prior year
    recommendations and audit findings
    that prevent a clean opinion on the
    audit of the Consolidated Financial
    Statement (CFS). (Data on the number
    of audit findings is expected by 9/
    30/98)..............................
    3. Percentage of Agency Financial
    Statements collected and compiled
    for the CFS in a timely and accurate
    manner. (Data is expected by 9/30/
    98).................................

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          93          96          97
    11.3      Other than full-time permanent           1           1           1
    11.5      Other personnel compensation..           4           3           3
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          98         100         101
    12.1    Civilian personnel benefits.....          18          19          19
    21.0    Travel and transportation of
              persons.......................           2           2           2
    23.1    Rental payments to GSA..........          14          14          15
    23.2    Rental payments to others.......
    23.3    Communications, utilities, and
              miscellaneous charges.........          16          18          17
    24.0    Printing and reproduction.......           4           6           6
    25.1    Advisory and assistance services           4           3           3
    25.2    Other services..................          27          19          18
    25.3    Purchases of goods and services
              from Government accounts......                       4         126
    25.4    Operation and maintenance of
              facilities....................                                   1
    25.7    Operation and maintenance of
              equipment.....................           4           4           3
    26.0    Supplies and materials..........           3           4           4
    31.0    Equipment.......................          10          10          10
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         200         203         325
    99.0  Reimbursable obligations..........         142         138         146
    99.5  Below reporting threshold.........           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............         343         341         471
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.       2,077       2,089       2,029
    1005    Full-time equivalent of overtime
              and holiday hours.............          31          31          25
        Reimbursable:
          Total compensable workyears:

    2001    Full-time equivalent employment.          95          58         157
    2005    Full-time equivalent of overtime
              and holiday hours.............           2           2           5
    ---------------------------------------------------------------------------

                  HUD Public Housing Interest Subsidy Payments

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1810-0-1-604      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................         174         174         174
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....         174         174         174
    ----------------------------------------------------------------------------

        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

    [[Page 856]]

    projects under section 5(c) of the United States Housing Act of 1937.

        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      1996 actual   1997 est.   1998 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
    ----------------------------------------------------------------------------

        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.

                          Interest on Uninvested Funds

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1860-0-1-908      1996 actual   1997 est.   1998 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)......           4           4           4
    23.95 New obligations...................          -4          -4          -4
    ----------------------------------------------------------------------------

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

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          16          17          17
    73.10 New obligations...................           4           4           4
    73.20 Total outlays (gross).............          -3          -4          -4
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          17          17          17
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................           3           4           4
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           4           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]

                                         1996 actual  1997 est.   1998 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%.

                   Federal Interest Liabilities to the States

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1877-0-1-908      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            25.2)...........................           5          33          20
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......           5          33          20
    23.95 New obligations...................          -5         -33         -20
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........           5          33          20
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................           5          33          20
    73.20 Total outlays (gross).............          -5         -33         -20
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................           5          33          20
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           5          33          20
    90.00 Outlays...........................           5          33          20
    ---------------------------------------------------------------------------

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

             Net Interest Paid to Loan Guarantee Financing Accounts

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1880-0-1-908      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            43.0)...........................       2,350       2,438       2,452
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       2,350       2,438       2,452
    23.95 New obligations...................      -2,350      -2,438      -2,452
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........       2,350       2,438       2,452
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................       2,350       2,438       2,452

    [[Page 857]]

    73.20 Total outlays (gross).............      -2,350      -2,438      -2,452
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................       2,350       2,438       2,452
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       2,350       2,438       2,452
    90.00 Outlays...........................       2,350       2,438       2,452
    ---------------------------------------------------------------------------

        Loan guarantee financing accounts receive various payments and fees
    and make payments on defaults. When cash balances result from an excess
    of receipts over outlays, these balances are deposited at the 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      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Claims for damages................           8          20          15
    00.03 Claims for contract disputes......        -100         105         100
                                               ---------   ---------  ----------
    00.91   Total claims adjudicated
              administratively..............         -92         125         115
          Judgments of the Court:

    01.01   Judgments, Court of Claims......         118         325         265
    01.02   Judgments, U.S. Courts..........         482         300         255
                                               ---------   ---------  ----------
    01.91     Total judgments of the courts.         600         625         520
    02.01 Relief granted by law.............           1
                                               ---------   ---------  ----------
    10.00   Total obligations...............         509         750         635
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         509         750         635
    23.95 New obligations...................        -509        -750        -635
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........         509         750         635
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................         509         750         635
    73.20 Total outlays (gross).............        -509        -750        -635
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         509         750         635
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         509         750         635
    90.00 Outlays...........................         509         750         635
    ---------------------------------------------------------------------------

        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      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    42.0  Insurance claims and indemnities..         509         650         535
    43.0  Interest and dividends............                     100         100
                                               ---------   ---------  ----------
    99.9    Total obligations...............         509         750         635
    ---------------------------------------------------------------------------

                        Restitution of Foregone Interest

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1875-0-1-908      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            43.0)...........................       1,250
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       1,250
    23.95 New obligations...................      -1,250
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........       1,250
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................       1,250
    73.20 Total outlays (gross).............      -1,250
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................       1,250
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,250
    90.00 Outlays...........................       1,250
    ---------------------------------------------------------------------------

        Because of Federal debt limitation ceilings, several Federal
    accounts did not earn interest which they normally would have accrued.
    Pursuant to 5 U.S.C. 8348 and 8438, this appropriation restored the
    interest income to the affected accounts.

                             Energy Security Reserve

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0112-0-1-271      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................         304         304         304
    23.95 New obligations...................
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....         304         304         304
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation         397         362         343
    73.20 Total outlays (gross).............         -35         -19         -19
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation         362         343         324
    ----------------------------------------------------------------------------

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

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................          35          19          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      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......           2           2
    ---------------------------------------------------------------------------

    [[Page 858]]

                           Biomass Energy Development

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0114-0-1-271      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          57          46          46
    22.00 New budget authority (gross)......         -16
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           5
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          46          46          46
    23.95 New obligations...................
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          46          46          46
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    41.00 Transferred to other accounts.....         -16
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation           2           1
    73.20 Total outlays (gross).............           4
    73.45 Adjustments in unexpired accounts.          -5
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation           1
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.93 Outlays from current balances.....          -4
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         -16
    90.00 Outlays...........................          -4
    ---------------------------------------------------------------------------

        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 enacted 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 (1) sale of assets the Government has acquired through loan
    default and foreclosure, or (2) 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.

                          Check Forgery Insurance Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4109-0-3-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program....................                      10           2
    01.01 Reimbursable program..............                      30          39
                                               ---------   ---------  ----------
    10.00   Total obligations...............                      40          41
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                      40          41
    23.95 New obligations...................                     -40         -41
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........                      10           2
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............                      30          39
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................                      40          41
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                      40          41
    73.20 Total outlays (gross).............                     -40         -41
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................                      40          41
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........                     -30         -39
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                      10           2
    90.00 Outlays...........................                      10           2
    ---------------------------------------------------------------------------

        This fund was established as a permanent, indefinite appropriation
    in order to maintain adequate funding of the Check Forgery Insurance
    Fund (Fund). The Fund will facilitate timely payments for replacement
    Treasury checks necessitated due to a claim of forgery. The Fund will
    recoup disbursements through reclamations made against banks negotiating
    forged checks.

        To reduce hardships sustained by payees of Government checks that
    have been stolen and forged, settlement is made in advance of the
    receipt of funds from the endorsers of the checks through reclamation
    procedures by this office. If the U.S. Treasury is unable to recover
    funds, the account sustains the loss.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4109-0-3-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    42.0  Direct obligations: Insurance
            claims and indemnities..........                      10           2
    42.0  Reimbursable obligations:
            Reimbursable obligations:
            Insurance claims and indemnities                      30          39
                                               ---------   ---------  ----------
    99.9    Total obligations...............                      40          41
    ---------------------------------------------------------------------------

    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,
    [$10,290,000] $7,728,000. (Agriculture, Rural Development, Food and Drug
    Administration, and Related Agencies Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1850-0-1-908      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            41.0)...........................          15          10           8
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          15          10           8
    23.95 New obligations...................         -15         -10          -8
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................          15          10           8
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................          15          10           8
    73.20 Total outlays (gross).............         -15         -10          -8
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          15          10           8
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          15          10           8

    [[Page 859]]

    90.00 Outlays...........................          15          10           8
    ---------------------------------------------------------------------------

        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 to financially troubled Farm Credit System lending
    institutions.

        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
    1996, 1997 and 1998, the Treasury portion of interest assessments was
    estimated at 13, 9 and 7 percent respectively.

                        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      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Operating expenses:

    00.01   Administrative expenses.........           2           3           3
    00.02   Interest on borrowings from
              Treasury......................       6,458       4,351       3,958
    00.04   Interest on borrowings from
              civil service and disability
              trust.........................       1,337       1,337       1,337
                                               ---------   ---------  ----------
    10.00   Total operating expenses........       7,798       5,691       5,299
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.90 Unobligated balance available,
            start of year: Fund balance.....           1           1           1
    22.00 New budget authority (gross)......       7,798       5,691       5,299
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       7,799       5,692       5,300
    23.95 New obligations...................      -7,798      -5,691      -5,299
    24.90 Unobligated balance available, end
            of year: Fund balance...........           1           1           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............       7,798       5,691       5,299
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation       2,366       2,366       2,366
    73.10 New obligations...................       7,798       5,691       5,299
    73.20 Total outlays (gross).............      -7,798      -5,691      -5,299
    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.......................       7,798       5,691       5,299
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........      -7,798      -5,691      -5,299
    ----------------------------------------------------------------------------

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

        The Federal Financing Bank (FFB) was created in 1973 to ensure the
    coordination of Federal and federally assisted borrowing from the public
    in a manner least disruptive to private financial markets and
    institutions. Prior to that time, many agencies borrowed directly from
    the private market to finance credit programs involving lending to the
    public. With the implementation of the Federal Credit Reform Act in
    1992, however, such agencies simply finance loan programs through direct
    loan financing accounts that borrow directly from the Treasury.
    Therefore, FFB loans are now used primarily to finance direct agency
    activities such as resolution of failed thrift institutions by the
    deposit insurance agencies, construction of Federal buildings by the
    General Services Administration, and meeting the financing requirements
    of the U.S. Postal Service. In certain cases, the FFB finances Federal
    direct loans to the public that would otherwise be made by private
    lenders and fully guaranteed by a Federal agency.

        Lending by the FFB is set at \1/8\ percent above Treasury rates and
    may take one of three forms, depending on the authorizing statutes
    pertaining to a particular agency or program: (1) the FFB may purchase
    agency financial assets; (2) the FFB may acquire debt securities that
    the agency is otherwise authorized to issue to the public; and (3) the
    FFB may originate direct loans on behalf of an agency by disbursing
    loans directly to private borrowers and receiving repayments from the
    private borrower on behalf of the agency. Because law requires that
    transactions by the FFB be treated as a means of financing agency
    obligations, the budgetary effect of the third type of transaction is
    reflected in the budget in the following sequence: 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.

        The following table shows the annual net lending by the FFB by
    agency and program and the amount of loans outstanding at the end of
    each year. For 1996, the table reflects the exchange of $7.9 billion in
    FFB loans to the Tennessee Valley Authority and the Postal Service for
    Treasury securities of equal present value held by the Civil Service
    Retirement and Disability Trust Fund, which were then immediately
    redeemed with Treasury. The reduced amounts of debt held by the 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]

                                         1996 actual  1997 est.   1998 est.
    A. Funds Appropriated to the
        President:
      1. Foreign military sales credit:
        Lending, net....................        -246        -199        -219
        Loans outstanding...............       3,247       3,048       2,829
    B. Department of Agriculture:
      1. Agricultural credit loans:
        Lending, net....................      -1,470
        Loans outstanding...............
      2. Rural housing loans:
        Lending, net....................      -3,000      -5,170      -4,030
        Loans outstanding...............      18,700     13, 530       9,500
      3. Rural development loans:
        Lending, net....................
        Loans outstanding...............       3,675       3,675       3,675
      4. Rural Electrification
        Administration:
        Lending, net....................        -525          48         -16
        Loans outstanding...............      21,350      21,398      21,382
    C. Department of Defense:
      1. Defense business operations
        fund:
        Lending, net....................         -49         -75         -83
        Loans outstanding...............       1,383       1,308       1,225
    D. Department of Education:
      1. Historically black colleges and
        universities:
        Lending, net....................           *           6          26
        Loans outstanding...............           *           6          32
    E. Department of Health and Human
        Services:
      1. Health maintenance
        organizations:
        Lending, net....................          -3          -2          -2
        Loans outstanding...............           6           4           2
      2. Medical facility loans:
        Lending, net....................          -5          -5          -4
        Loans outstanding...............          19          14          10
    F. Department of Housing and Urban
        Development:
      1. Section 108 guaranteed loans:
        Lending, net....................         -50          -4          -4
        Loans outstanding...............          39          35          31

    [[Page 860]]

      2. Low-rent public housing:
        Lending, net....................         -62         -65         -65
        Loans outstanding...............       1,627       1,562       1,497
    G. Department of the Interior:
      1. Territory of the Virgin
        Islands:
        Lending, net....................          -1          -1          -1
        Loans outstanding...............          20          19          18
    H. Department of Transportation:
      1. Railroad Revitalization and
        Regulatory Reform Act:
        Lending, net....................          -2          -1          -7
        Loans outstanding...............          13          12           4
    I. General Services Administration:
      1. Federal buildings fund:
        Lending, net....................         -37         -33         -27
        Loans outstanding...............       1,856       1,823       1,796
      2. Pennsylvania Avenue Activities:
        Lending, net....................         103         181          78
        Loans outstanding...............         476         657         735
    J. Small Business Administration:
      1. Small business investment
        companies:
        Lending, net....................          -6
        Loans outstanding...............
      2. Section 503 guaranteed loans:
        Lending, net....................         -37         -38         -33
        Loans outstanding...............         318         280         247
      3. Development company loans:
        Lending, net....................
        Loans outstanding...............           *           *           *
    K. Export-Import Bank:
      Lending, net......................        -685        -527        -278
      Loans outstanding.................       1,822       1,295       1,017
    L. Federal Deposit Insurance
        Corporation:
      1. FSLIC Resolution Fund:
        Lending, net....................       5,996      -3,216      -2,029
        Loans outstanding...............       5,996       2,780         751
    M. Postal Service:
      Lending, net......................      -5,765       3,435       6,137
      Loans outstanding.................       1,500       4,935      11,072
    N. Resolution Trust Corporation:
      Lending,net.......................     -13,209
      Loan outstanding..................
    O. Tennessee Valley Authority:
      Lending, net......................      -3,200
      Loans outstanding.................
                                        ====================================
    Total lending:
      Lending, net......................     -22,251      -5,665        -558
      Loans outstanding.................      62,047      56,382      55,824
                                        ====================================

        *$500 thousand or less.

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4521-0-4-803    1995 actual    1996 actual     1997 est.      1998 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....         337            338           338            338
            Investments in US securities:
    1104      Agency securities, par........      84,496         62,258        56,593         56,035
    1106      Receivables, net..............       2,274          1,524         1,457          1,247
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................      87,107         64,120        58,388         57,620
        LIABILITIES:
          Federal liabilities:

    2101    Accounts payable................       2,720          2,257         2,415          2,434
            Debt:
    2103      Borrowing from Treasury.......      69,560         47,251        41,586         41,028
    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...............      89,395         66,623        61,116         60,577
        NET POSITION:
    3100  Appropriated capital..............           5                            1              1
    3300  Cumulative results of operations..      -2,293         -2,503        -2,728         -2,957
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............      -2,288         -2,503        -2,727         -2,956
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position      87,107         64,120        58,389         57,621
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4521-0-4-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................           2           3           3
    43.0  Interest and dividends............       7,795       5,688       5,296
                                               ---------   ---------  ----------
    99.9    Total obligations...............       7,798       5,691       5,299
    ---------------------------------------------------------------------------

                     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 650 vehicles for police-
    type use for replacement only and hire of passenger motor vehicles; hire
    of aircraft; and services of expert witnesses at 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 [$12,500] $15,000 for official
    reception and representation expenses; for training of State and local
    law enforcement agencies with or without reimbursement, including
    training in connection with the training and acquisition of canines for
    explosives and fire accelerants detection; provision of laboratory
    assistance to State and local agencies, with or without reimbursement;
    [$393,971,000, of which $12,011,000, to remain available until expended,
    shall be available for arson investigations, with priority assigned to
    any arson, explosion or violence against religious institutions;]
    $496,954,000; 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 transfer the
    functions, missions, or activities of the Bureau of Alcohol, Tobacco and
    Firearms to other agencies or Departments in the fiscal year ending on
    September 30, 1997: 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. 925(c): Provided further, That no
    funds in this Act may be used to provide ballistics imaging equipment to
    any State or local authority who has obtained similar equipment through
    a Federal grant or subsidy unless the State or local authority agrees to
    return that equipment or to repay that grant or subsidy to the Federal
    Government[: Provided further, That no funds available for separation
    incentive payments as authorized by section 663 of this Act may be
    obligated without the advance approval of the House and Senate
    Committees on Appropriations: Provided further, That no funds under this
    Act may be used to electronically retrieve information gathered pursuant
    to 18 U.S.C. 923(g)(4) by name or any personal identification code].
    (Treasury Department Appropriations Act, 1997.)
        [For an additional amount for the necessary expenses of the Bureau
    of Alcohol, Tobacco and Firearms, $66,423,000; of which

    [[Page 861]]

    $3,500,000 shall be available for the construction and expansion of a
    canine training facility, to remain available until expended, of which
    $3,000,000 shall be available for conducting a study of car bomb
    explosives, to remain available until expended; and of which $6,700,000
    to remain available until expended, for relocation of the Bureau's
    headquarters building and laboratory facilities: Provided, That of the
    amount provided, $66,423,000 is designated by Congress as an emergency
    requirement pursuant to section 261(b)(2)(D)(i) of the Balanced Budget
    and Emergency Deficit Control Act of 1985, as amended.] (Treasury,
    Postal Service, and General Government Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Reduce Violent Crime............                                 362
    00.02   Collect Revenue.................                                  51
    00.03   Protect the Public..............                                  84
            Compliance Operations:
    00.04     Alcohol.......................          57          61
    00.05     Tobacco.......................           2           2
    00.06     Firearms......................          50          37
    00.07     Explosives....................           6           8
                                               ---------   ---------  ----------
    00.91     Total, compliance operations..         115         108         497
            Law enforcement:
    01.01     Alcohol.......................           3
    01.02     Tobacco.......................           3
    01.03     Firearms......................         197         225
    01.04     Explosives....................          92         127
                                               ---------   ---------  ----------
    01.91       Total, law enforcement......         295         352
                                               ---------   ---------  ----------
    01.92     Total direct program..........         410         460         497
    02.01 Reimbursable program..............          20          31          17
                                               ---------   ---------  ----------
    10.00   Total obligations...............         430         491         514
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          35          17          17
    22.00 New budget authority (gross)......         413         492         514
    22.30 Unobligated balance expiring......          -2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         446         509         531
    23.95 New obligations...................        -430        -491        -514
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          17          17          17
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         391         461         497
    42.00   Transferred from other accounts.           2
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........         393         461         497
          Permanent:

            Spending authority from
                offsetting collections:
    68.00     Offsetting collections (cash).          18          31          17
    68.10     Change in orders on hand from
                Federal sources.............           2
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total)...................          20          31          17
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         413         492         514
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance: Appropriation          38          49          54
    72.95   Orders on hand from Federal
              sources.......................           5           7           7
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          43          56          61
    73.10 New obligations...................         430         491         514
    73.20 Total outlays (gross).............        -414        -486        -511
    73.40 Adjustments in expired accounts...          -3
          Unpaid obligations, end of year:

    74.40   Obligated balance: Appropriation          49          54          57
    74.95   Orders on hand from Federal
              sources.......................           7           7           7
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................          56          61          64
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         349         424         457
    86.93 Outlays from current balances.....          47          31          37
    86.97 Outlays from new permanent
            authority.......................          18          31          17
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         414         486         511
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
              Federal sources:
    88.00       Drug enforcement............         -10         -10         -10
    88.00       Other Federal sources.......          -8         -21          -7
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........         -18         -31         -17
    88.95 Change in orders on hand from
            Federal sources.................          -2
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         393         461         497
    90.00 Outlays...........................         396         455         494
    ---------------------------------------------------------------------------

        The Bureau of Alcohol, Tobacco and Firearms is a law enforcement
    organization within the United States Department of the Treasury with
    unique responsibilities dedicated to reducing violent crime, collecting
    revenue, and protecting the public. ATF enforces the Federal laws and
    regulations relating to alcohol, tobacco, firearms, explosives, and
    arson by working directly and in cooperation with others to: (1)
    Suppress and prevent crime and violence through enforcement, regulation,
    and community outreach, (2) ensure fair and proper revenue collection,
    (3) provide fair and effective industry regulation, (4) support and
    assist Federal, State, local, and international law enforcement, and (5)
    provide innovative training programs in support of enforcement and
    regulatory functions.

        The Bureau has changed its activities from Regulatory and Criminal
    with eight programs (Alcohol, Tobacco, Firearms and Explosives) to three
    activities: (1) Reduce Violent Crime; (2) Collect Revenue; and (3)
    Protect the Public. The following new performance measures, outcomes and
    outputs move toward fulfilling requirements of the Government
    Performance and Results Act of 1993 (GPRA). This new structure moves the
    Bureau in the direction of fulfilling the Bureau's overall strategies,
    as well as short and long-term goals.

                             PERFORMANCE MEASURES

                                                           1998 est.
    Reduce Violent Crime:
     Crime related costs avoided ($ in billions)......                 1.4
     Future crimes avoided............................             400,000
    Collect the Revenue:
     Taxes and fees collected from the alcohol,
      tobacco, firearms and explosives industries ($
      in billions)....................................                12.8
     Alcohol and tobacco taxes owed (tax gap/
      compliance rate)................................
     Ratio of taxes and fees collected vs. resources
      expended to collect.............................            $175: $1
     Burden hours reduced.............................
    Protect the Public:
     People exposed to community outreach.............             273,000
     Satisfaction level of public--community and
      industry partnership (percentage)...............                  75
     Number of unsafe conditions reported and
      corrected.......................................                 750
     Number of persons trained/developed..............              11,000

        The following measures were previously presented in the 1997
    President's Budget. These measures are now obsolete as a result of
    refining and updating the 1998 GPRA performance plan.

                                BUDGET PROGRAM

                                              1996 actual      1997 est.
    Alcohol:
     Regulatory enforcement:
      Number of permit applications
       processed............................          5400
      Number of inspections.................          3500
      Tax/fee dollars collected (in billion)           6.5             6.5
      Number of tax audits/inspections......           900
      Percent of $ population inspected.....            83
     Criminal enforcement:
      Arrests
       Other................................            12
    Tobacco:
     Regulatory enforcement:
      Number of permit applications
       processed............................           200
      Number of inspections.................           250
      Domestic tax/fee dollars collected (in
       billions)............................           5.5            5.25

    [[Page 862]]

      Number of tax audits/inspections......           190
      Percent of $ population inspected.....            68
     Criminal enforcement:
      Arrests
       Other................................            10
    Firearms:
     Regulatory enforcement:
       Number of license applications.......        42,765          25,000
       Processing time (original appl. only)         62%w/           84%w/
                                                  in60days        in45days
       Number of inspections................        38,000          32,000
       Percent of population inspected......            20              15
       Avg of referrals and violations per
        inspection..........................           .62             1.6
       Tax/fee dollars collected ($000).....           161             185
       Number of tax audits/inspections.....           181             200
       Percent of $ population inspected....            47              20
     Criminal Enforcement:
      Arrests
       Class I..............................         4,799           4,799
      Average sentence (life sentences
       excluded)............................       5 years         5 years
      Number of traces......................       116,674         150,000
      Average trace response time (in
       working days)........................           9.4              12
     Explosives:
      Regulatory enforcement:
       Number of permit/license applications
        processed...........................         4,938           4,500
       Processing time (original appl. only)         84%w/           97%w/
                                                  in60days        in45days
       Number of inspections................         3,770           4,335
       Percent of population inspection.....            37              43
       Average number of referrals and
        violations per inspection...........           .33             .31
      Criminal enforcement:
       Arrests (explosives):
        Class I.............................           315             300
       Number of arson incidents:
       Arrests (arson):
        Class I.............................           287             287
       Conviction rate (arson)..............           80%             80%

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         188         202         213
    11.3      Other than full-time permanent           1           1           1
    11.5      Other personnel compensation..          27          28          28
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         216         231         242
    12.1    Civilian personnel benefits.....          69          75          83
    21.0    Travel and transportation of
              persons.......................          11          14          16
    22.0    Transportation of things........           2           1           2
    23.1    Rental payments to GSA..........          35          36          39
    23.3    Communications, utilities, and
              miscellaneous charges.........          15          19          22
    24.0    Printing and reproduction.......           1           1           2
    25.2    Other services..................          28          48          43
    26.0    Supplies and materials..........           8           9          10
    31.0    Equipment.......................          25          26          38
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         410         460         497
    99.0  Reimbursable obligations..........          20          31          17
                                               ---------   ---------  ----------
    99.9    Total obligations...............         430         491         514
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.       3,784       3,893       3,911
    1005    Full-time equivalent of overtime
              and holiday hours.............          26          22          22
        Reimbursable:
          Total compensable workyears:

    2001    Full-time equivalent employment.         109         112         112
    2005    Full-time equivalent of overtime
              and holiday hours.............           8           2           2
    ---------------------------------------------------------------------------

                     Laboratory Facilities and Headquarters

        For necessary expenses for design and construction of a new 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,
    [$6,978,000] $55,022,000, to remain available until expended: Provided,
    That these funds shall not be available until a prospectus of
    authorization for the Laboratory Facilities is [approved by] transmitted
    to the House Committee on Transportation and Infrastructure and the
    Senate Committee on Environment and Public Works: Provided further, That
    funds provided for the Bureau's headquarters under the head, ``Violent
    Crime Reduction Programs,'' in this Act, and under the head, ``Salaries
    and Expenses,'' Bureau of Alcohol, Tobacco and Firearms, in prior
    appropriations Acts shall be transferred to this account for such
    purpose: Provided further, That such funds shall not be available until
    a prospectus of authorization for the headquarters is transmitted to
    such Committees. (Treasury Department Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1003-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            32.0)...........................                       7          55
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                       7          55
    23.95 New obligations...................                      -7         -55
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................                       7          55
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation                                   6
    73.10 New obligations...................                       7          55
    73.20 Total outlays (gross).............                      -1         -10
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation                       6          51
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                       1           7
    86.93 Outlays from current balances.....                                   3
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........                       1          10
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                       7          55
    90.00 Outlays...........................                       1          10
    ---------------------------------------------------------------------------

        This 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 funds 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.

        The Administration also seeks authority to transfer funds to this
    account for relocation of ATF's headquarters facilities.

    [[Page 863]]

                  Internal Revenue Collections for Puerto Rico

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5737-0-2-806      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Deposits, internal revenue
            collections for Puerto Rico.....         221         230         230
        Appropriation:
    05.01 Internal revenue collections for
            Puerto Rico.....................        -221        -230        -230
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5737-0-2-806      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            41.0)...........................         221         230         230
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         221         230         230
    23.95 New obligations...................        -221        -230        -230
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.25 Appropriation (special fund,
            indefinite).....................         221         230         230
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................         221         230         230
    73.20 Total outlays (gross).............        -221        -230        -230
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         221         230         230
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         221         230         230
    90.00 Outlays...........................         221         230         230
    ---------------------------------------------------------------------------

                          UNITED STATES CUSTOMS SERVICE

                                  Federal Funds

    General and special funds:

                              Salaries and Expenses

        For necessary expenses of the United States Customs Service,
    including purchase and lease 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; contracting with
    individuals for personal services abroad; not to exceed $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; [$1,487,250,000; of which $65,000,000
    shall be available until expended for Operation Hardline; of which
    $28,000,000 shall remain available until expended for acquisition of
    aircraft and related operations and maintenance associated with
    Operation Gateway; and] $1,566,826,000, 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] $5,000,000 shall be available until
    expended for conducting special operations pursuant to 19 U.S.C. 2081
    and up to $6,000,000 shall be available until expended for the
    procurement of automation infrastructure items, including hardware,
    software, and installation: Provided, That uniforms may be purchased
    without regard to the general purchase price limitation for the current
    fiscal year[: Provided further, That the United States Custom Service
    shall implement the General Aviation Telephonic Entry program within 30
    days of enactment of this Act: Provided further, That no funds available
    for separation incentive payments as authorized by section 663 of this
    Act may be obligated without the advance approval of the House and
    Senate Committees on Appropriations: Provided further, That the Spirit
    of St. Louis Airport in St. Louis County, Missouri, shall be designated
    a port of entry: Provided further, That no funds under this Act may be
    used to provide less than 30 days public notice for any change in
    apparel regulations: Provided further, That $750,000 shall be available
    for additional part-time and temporary positions in the Honolulu Customs
    District: Provided further, That of the funds appropriated $2,500,000
    may be made available for the Western Hemisphere Trade Center authorized
    by Public Law 103-182]. (Treasury Department Appropriations Act, 1997.)
        [For an additional amount for the necessary expense of the United
    States Customs Service, $62,335,000; of which not to exceed $26,400,000
    shall be available until expended for funding non-competitive
    cooperative agreements with air carriers, airports, or other cargo
    authorities, which provide for the Customs Service to purchase and
    assist in installing advanced air cargo inspection equipment for the
    joint use of such entities and the United States Customs Service:
    Provided, That of the amount provided, $62,335,000 is designated by
    Congress as an emergency requirement pursuant to section 251(b)(2)(D)(i)
    of the Balanced Budget and Emergency Deficit Control Act of 1985, as
    amended.] (Treasury, Postal Service, and General Government
    Appropriations Act, 1997.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............       4,221       4,221       4,221
        Receipts:
    02.01 U.S. Customs users fees account,
            conveyance/passenger/other......         421         488         301
    02.02 U.S. Customs user fee accounts,
            merchandise processing, Treasury         751         773         796
                                               ---------   ---------  ----------
    02.99   Total receipts..................       1,172       1,261       1,097
                                               ---------   ---------  ----------
    04.00 Total: Balances and collections...       5,393       5,482       5,318
        Appropriation:
    05.01 Salaries and expenses.............      -1,172      -1,261      -1,097
                                               ---------   ---------  ----------
    05.99 Subtotal appropriation............      -1,172      -1,261      -1,097
    07.99 Total balance, end of year........       4,221       4,221       4,221
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Inspection and control..........         795         986         964
    00.02   Enforcement.....................         470         508         520
    00.03   Tariff and trade................         393         368         382
                                               ---------   ---------  ----------
    00.91     Total direct program..........       1,658       1,862       1,866
    01.01 Reimbursable program..............         412         370         370
                                               ---------   ---------  ----------
    10.00   Total obligations...............       2,070       2,232       2,236
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................         424         582         781
    22.00 New budget authority (gross)......       2,225       2,431       2,253
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          13
    22.30 Unobligated balance expiring......         -10
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       2,652       3,013       3,034
    23.95 New obligations...................      -2,070      -2,232      -2,236
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....         582         781         798
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         637         776         771
    40.25   Appropriation (special fund,
              indefinite)...................         751         773         796
    42.00   Transferred from other accounts.           4          24          15
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........       1,392       1,573       1,582
          Permanent:

    60.25   Appropriation (special fund,
              indefinite)...................         421         488         301
            Spending authority from
                offsetting collections:
    68.00     Offsetting collections (cash).         412         370         370
    68.10     Change in orders on hand from
                Federal sources.............         -20
    68.15     Adjustment to orders on hand
                from Federal sources........          20
                                               ---------   ---------  ----------

    [[Page 864]]

    68.90       Spending authority from
                  offsetting collections
                  (total)...................         412         370         370
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       2,225       2,431       2,253
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance: Appropriation         228         237         375
    72.95   Orders on hand from Federal
              sources.......................         214         194         194
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............         442         431         569
    73.10 New obligations...................       2,070       2,232       2,236
    73.20 Total outlays (gross).............      -2,032      -2,093      -2,240
    73.40 Adjustments in expired accounts...         -36
    73.45 Adjustments in unexpired accounts.         -13
          Unpaid obligations, end of year:

    74.40   Obligated balance: Appropriation         237         375         371
    74.95   Orders on hand from Federal
              sources.......................         194         194         194
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................         431         569         565
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority       1,285       1,431       1,440
    86.93 Outlays from current balances.....          83          11         142
    86.97 Outlays from new permanent
            authority.......................         638         651         658
    86.98 Outlays from permanent balances...          26
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       2,032       2,093       2,240
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........        -412        -370        -370
    88.95 Change in orders on hand from
            Federal sources.................          20
    88.96 Adjustment to orders on hand from
            Federal sources.................         -20
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,813       2,061       1,883
    90.00 Outlays...........................       1,620       1,723       1,870
    ---------------------------------------------------------------------------

        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

                                         1996 actual  1997 est.   1998 est.
    Total Entry Summaries (in millions).        16.0        17.2        18.4
    Total Collections (in billions).....        21.9        22.7        23.2
    Passengers (in millions):
      Land..............................       371.8       372.0       372.0
      Air (commercial)..................        64.5        70.5        76.9
      Sea (commercial)..................         7.0         8.0         9.0
    Carriers (in thousands):
      Vehicles..........................     125,000     125,000     125,000
      Aircraft (commercial).............         683         713         745
      Vessels (commercial)..............         100         110         120
    Investigative Activity:
      Total Cases.......................      34,233      35,400      36,000
      Class 1 Cases.....................      17,099      17,600      18,000
      Class 1 Arrests...................       4,652       4,880       5,000
      Class 1 Convictions...............       2,985       3,130       3,200

        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      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         770         813         840
    11.3      Other than full-time permanent          16          24          25
    11.5      Other personnel compensation..         183         182         188
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         969       1,019       1,053
    12.1    Civilian personnel benefits.....         231         254         262
    21.0    Travel and transportation of
              persons.......................          29          41          41
    22.0    Transportation of things........           4           5           5
    23.1    Rental payments to GSA..........         116         114         146
    23.2    Rental payments to others.......           4           2           3
    23.3    Communications, utilities, and
              miscellaneous charges.........          41          40          41
    24.0    Printing and reproduction.......           3           3           4
    25.1    Advisory and assistance services          24
    25.2    Other services..................          37         101          92
    25.3    Purchases of goods and services
              from Government accounts......          24          25          24
    25.4    Operation and maintenance of
              facilities....................           8           4           4
    25.5    Research and development
              contracts.....................           1
    25.7    Operation and maintenance of
              equipment.....................          47          14          14
    26.0    Supplies and materials..........          20          24          26
    31.0    Equipment.......................          95         213         150
    41.0    Grants, subsidies, and
              contributions.................           3           3           1
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..       1,656       1,862       1,866
    99.0  Reimbursable obligations..........         412         369         369
    99.5  Below reporting threshold.........           2           1           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............       2,070       2,232       2,236
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.      16,401      16,942      17,143
    1005    Full-time equivalent of overtime
              and holiday hours.............         959       1,013         959
        Reimbursable:
          Total compensable workyears:

    2001    Full-time equivalent employment.       1,755       2,034       2,034
    2005    Full-time equivalent of overtime
              and holiday hours.............         639         650         650
    ---------------------------------------------------------------------------

         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

    [[Page 865]]

    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; [$83,363,000] $92,758,000, which shall 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 [1997] 1998 without [the] prior [approval of] notice to the
    House and Senate Committees on Appropriations. (Treasury Department
    Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0604-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Air and Marine Interdiction.....          79          78          65
    00.02   P3 Interdiction.................          20          63          22
    00.03   Procurement.....................           1           6           6
                                               ---------   ---------  ----------
    00.91     Total direct program..........         100         147          93
    01.01 Reimbursable program..............           4           4           4
                                               ---------   ---------  ----------
    10.00   Total obligations...............         104         151          97
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          43          22
    22.00 New budget authority (gross)......          69         129          97
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          15
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         127         151          97
    23.95 New obligations...................        -104        -151         -97
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....          22
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................          65          83          93
    42.00   Transferred from other accounts.                      42
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........          65         125          93
          Permanent:

            Spending authority from
                offsetting collections:
    68.00     Offsetting collections (cash).           3           4           4
    68.10     Change in orders on hand from
                Federal sources.............           1
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total)...................           4           4           4
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................          69         129          97
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance: Appropriation         102          88         122
    72.95   Orders on hand from Federal
              sources.......................           2           3           3
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............         104          91         125
    73.10 New obligations...................         104         151          97
    73.20 Total outlays (gross).............         -97        -134        -100
    73.40 Adjustments in expired accounts...          -5          17          29
    73.45 Adjustments in unexpired accounts.         -15
          Unpaid obligations, end of year:

    74.40   Obligated balance: Appropriation          88         122         148
    74.95   Orders on hand from Federal
              sources.......................           3           3           3
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................          91         125         151
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          57         100          74
    86.93 Outlays from current balances.....          38          30          22
    86.97 Outlays from new permanent
            authority.......................           2           4           4
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          97         134         100
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -3          -4          -4
    88.95 Change in orders on hand from
            Federal sources.................          -1
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          65         125          93
    90.00 Outlays...........................          94         130          96
    ---------------------------------------------------------------------------

        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.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0604-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Direct obligations:

    21.0    Travel and transportation of
              persons.......................           4           8           5
    22.0    Transportation of things........           1
    23.2    Rental payments to others.......           3           3           3
    23.3    Communications, utilities, and
              miscellaneous charges.........           4           3           3
    25.2    Other services..................           6           6           6
    25.3    Purchases of goods and services
              from Government accounts......           7           6           6
    25.4    Operation and maintenance of
              facilities....................           2           2           2
    25.7    Operation and maintenance of
              equipment.....................          47          42          46
    26.0    Supplies and materials..........          19          26          20
    31.0    Equipment.......................           7          51           2
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         100         147          93
    99.0  Reimbursable obligations..........           4           4           4
                                               ---------   ---------  ----------
    99.9    Total obligations...............         104         151          97
    ---------------------------------------------------------------------------

       Customs Facilities, Construction, Improvements and Related Expenses

        For acquisition of necessary additional real property, facilities,
    construction, improvements, and related expenses of the United States
    Customs Service, $5,512,000, to remain available until expended.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0608-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct Program....................           1           7
                                               ---------   ---------  ----------
    10.00   Total obligations (object class
              25.2).........................           1           7
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           9           7
    22.00 New budget authority (gross)......                                   6
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          10           7           6
    23.95 New obligations...................          -1          -7
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           7                       6
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................           2                       6
    40.35 Appropriation rescinded...........          -2
                                               ---------   ---------  ----------
    43.00   Appropriation (total)...........                                   6
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................                                   6
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          26          16          15
    73.10 New obligations...................           1           7
    73.20 Total outlays (gross).............         -10          -8          -1
    73.45 Adjustments in unexpired accounts.          -1

    [[Page 866]]

    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          16          15          14
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                                   1
    86.93 Outlays from current balances.....          10           8
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          10           8           1
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          -2                       6
    90.00 Outlays...........................          10           8           1
    ---------------------------------------------------------------------------

        This account funds major Customs construction, repair, and facility
    improvement initiatives.

                       Customs Services at Small Airports

                       (to be derived from fees collected)

        [Such] Beginning in fiscal year 1998 and thereafter, such sums as
    may be necessary 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 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, and
    to remain available until expended. (Treasury Department Appropriations
    Act, 1997.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 User fees for customs service.....           2           2           2
        Appropriation:
    05.01 Customs services at small airports          -2          -2          -2
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................           2           2           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)......           2           2           2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           3           3           2
    23.95 New obligations...................          -2          -2          -2
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           1           1           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.25 Appropriation (special fund,
            indefinite).....................           2           2           2
    ----------------------------------------------------------------------------

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

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

        Net budget authority and outlays:
    89.00 Budget authority..................           2           2           2
    90.00 Outlays...........................           1           2           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      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    11.1  Direct obligations: Personnel
            compensation: Full-time
            permanent.......................           1           1           1
    99.5  Below reporting threshold.........           1           1           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............           2           2           2
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......          27          50          50
    ---------------------------------------------------------------------------

                                   Trust Funds

                     Miscellaneous Permanent Appropriations

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-9922-0-2-806      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Deposits, duties and taxes, Puerto
            Rico, U.S. Customs Service......         110         123         127
        Appropriation:
    05.01 Miscellaneous permanent
            appropriations..................        -110        -123        -127
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-9922-0-2-806      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct obligations................         111         118         122
    01.01 Reimbursable programs.............           3           5           5
                                               ---------   ---------  ----------
    10.00   Total obligations...............         114         123         127
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           3           4           4
    22.00 New budget authority (gross)......         113         123         127
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         118         127         131
    23.95 New obligations...................        -114        -123        -127
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           4           4           4
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.25 Appropriation (special fund,
            indefinite).....................         110         123         127
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............           3
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         113         123         127
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          10           9           9
    73.10 New obligations...................         114         123         127
    73.20 Total outlays (gross).............        -113        -123        -127
    73.45 Adjustments in unexpired accounts.          -2
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation           9           9           9
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         113         123         127
    ----------------------------------------------------------------------------

    [[Page 867]]

        Offsets:
          Against gross budget authority and outlays:

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

        Net budget authority and outlays:
    89.00 Budget authority..................         110         123         127
    90.00 Outlays...........................         110         123         127
    ---------------------------------------------------------------------------

        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      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          13          14          14
    11.5      Other personnel compensation..           1           1           1
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          14          15          15
    12.1    Civilian personnel benefits.....           5           5           5
    21.0    Travel and transportation of
              persons.......................           1           2           2
    23.3    Communications, utilities, and
              miscellaneous charges.........           1           1           1
    25.2    Other services..................           3           3           3
    25.5    Research and development
              contracts.....................           2           2           2
    26.0    Supplies and materials..........           1           2           2
    31.0    Equipment.......................           1           2           2
    41.0    Payments to the Treasurer of
              Puerto Rico...................          78          82          86
    44.0    Refunds.........................           4           4           4
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         111         118         122
    99.0  Reimbursable obligations..........           2           5           5
    99.5  Below reporting threshold.........           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............         114         123         127
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-9922-0-2-806      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.         334         365         365
    1005    Full-time equivalent of overtime
              and holiday hours.............          16          16          16
        Reimbursable:
    2005  Total compensable workyears: Full-
            time equivalent of overtime and
            holiday hours...................           2           2           2
    ---------------------------------------------------------------------------

        Refunds, Transfers, and Expenses, Unclaimed and Abandoned Goods

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8789-0-7-751      1996 actual   1997 est.   1998 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..           3           3           3
        Appropriation:
    05.01 Refunds, transfers and expenses,
            unclaimed, and abandoned goods..          -3          -3          -3
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8789-0-7-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            25.7)...........................           2           3           3
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           9           5           5
    22.00 New budget authority (gross)......           3           3           3
    22.40 Capital transfer to general fund..          -5
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           7           8           8
    23.95 New obligations...................          -2          -3          -3
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           5           5           5
    ----------------------------------------------------------------------------

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

        Change in unpaid obligations:
    73.10 New obligations...................           2           3           3
    73.20 Total outlays (gross).............          -2          -3          -3
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................           2           3           3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           3           3           3
    90.00 Outlays...........................           2           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, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8870-0-7-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            25.2)...........................           3           3           3
    ----------------------------------------------------------------------------

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

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

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

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

        Net budget authority and outlays:
    89.00 Budget authority..................           3           3           3
    90.00 Outlays...........................           3           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      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Operating expenses:

    00.01   Engraving and printing..........         418         488         500

    [[Page 868]]

    00.02   Space utilized by other agencies           3           3           3
                                               ---------   ---------  ----------
    00.91     Total operating expenses......         421         491         503
          Capital investment:

    01.01   Purchase of operating equipment.          59          78          78
    01.02   Plant alterations and
              experimental equipment........           1           2           2
                                               ---------   ---------  ----------
    01.91     Total capital investment......          60          80          80
                                               ---------   ---------  ----------
    10.00   Total obligations...............         481         571         583
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.90 Unobligated balance available,
            start of year: Fund balance.....          46          91         126
    22.00 New budget authority (gross)......         526         606         581
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         572         697         707
    23.95 New obligations...................        -481        -571        -583
    24.90 Unobligated balance available, end
            of year: Fund balance...........          91         126         124
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............         526         606         581
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation         170         105          75
    73.10 New obligations...................         481         571         583
    73.20 Total outlays (gross).............        -546        -601        -561
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation         105          75          96
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         526         606         581
    86.98 Outlays from permanent balances...          20          -5         -20
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         546         601         561
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.00     Federal sources...............          -4          -5          -5
    88.40     Non-Federal sources...........        -522        -601        -576
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -526        -606        -581
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................          20          -5         -20
    ---------------------------------------------------------------------------

        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 1997 and 1998 are
        estimated to be 9.6 and 10.0 billion notes, respectively. During
        1996, the Bureau delivered 9.4 billion Federal Reserve notes.
            Stamps.--This category of work is comprised of postal and
        internal revenue stamps. The projected requirements for 1997 and
        1998 are 25.0 billion stamps each year. In 1996, the Bureau
        delivered 24.6 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 1996 resulted in an increase to retained
    earnings of $3.9 million.

                              PERFORMANCE MEASURES

                                         1996 actual  1997 est.   1998 est.
    Manufacturing workyears.............       1,440       1,405       1,355
    Administrative and general workyears       1,488       1,472       1,459
          Total workyears...............       2,928       2,877       2,814
                                        ====================================

                                                                        1996 actual      1997 est.       1998 est.

    Manufacturing:
      Federal reserve note deliveries (in billions).................             9.4             9.6            10.0
      Postage stamp deliveries (in billions)........................            24.6            25.0            25.0
      Year-to-year productivity trend (% change)....................              +3               +               +
    Manufacturing support:
      Currency spoilage (% of total units printed)..................            5.5%            5.5%              6%
      Postage stamp spoilage (% of total units printed).............           11.5%           11.5%           11.5%
    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    1995 actual    1996 actual     1997 est.      1998 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................         446            453           477            499
    0102  Expense...........................        -408           -449          -463           -478
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............          38              4            14             21
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4502-0-4-803    1995 actual    1996 actual     1997 est.      1998 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Non-Federal assets:

    1206    Receivables, net................          33             40            35             30
    1207    Advances and prepayments........           2              4             1              1
          Other Federal assets:

    1801    Cash and other monetary assets..         216            196           201            221
    1802    Inventories and related
              properties....................          91             56            62             66

    [[Page 869]]

    1803    Property, plant and equipment,
              net...........................         312            332           341            342
    1901    Other assets....................           3             26            29             32
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         657            654           669            692
        LIABILITIES:
    2101  Federal liabilities: Accounts
            payable.........................          20             20            20             21
          Non-Federal liabilities:

    2201    Accounts payable................          20             12            14             15
    2206    Pension and other actuarial
              liabilities...................                         30            29             29
    2207    Other...........................          31              2             2              2
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............          71             64            65             67
        NET POSITION:
    3100  Appropriated capital..............          32             32            32             32
    3300  Cumulative results of operations..         554            558           572            593
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         586            590           604            625
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         657            654           669            692
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4502-0-4-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............         134         143         149
    11.3    Other than full-time permanent..           2           2           2
    11.5    Other personnel compensation....          30          32          32
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..         166         177         183
    12.1  Civilian personnel benefits.......          30          34          36
    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...........          12          15          15
    24.0  Printing and reproduction.........           1           1           1
    25.2  Other services....................          65          63          59
    26.0  Supplies and materials............         143         195         203
    31.0  Equipment.........................          60          80          80
    99.0  Subtotal, reimbursable obligations         481         571         583
                                               ---------   ---------  ----------
    99.9    Total obligations...............         481         571         583
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4502-0-4-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Total compensable workyears:
    2001  Full-time equivalent employment...       2,928       2,877       2,814
    2005  Full-time equivalent of overtime
            and holiday hours...............         363         225         200
    ---------------------------------------------------------------------------

                               UNITED STATES MINT

                                  Federal Funds

    Public enterprise revolving funds:

                    United States Mint Public Enterprise Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Operating expenses:

    00.01   Circulating coinage.............         317         319         340
    00.02   Numismatic and investment
              products......................         303         320         315
    00.03   Protection......................          12          14          16
    00.04 Capital investments...............           5
                                               ---------   ---------  ----------
    10.00   Total obligations...............         637         653         671
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.90 Unobligated balance available,
            start of year: Fund balance.....          24          32          32
    22.00 New budget authority (gross)......         647         653         671
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         671         685         703
    23.95 New obligations...................        -637        -653        -671
    24.90 Unobligated balance available, end
            of year: Fund balance...........          32          32          32
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........           3          29          30
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............         644         624         641
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         647         653         671
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.90 Unpaid obligations, start of year:
            Obligated balance: Fund balance.          64          88         110
    73.10 New obligations...................         637         653         671
    73.20 Total outlays (gross).............        -613        -631        -651
    74.90 Unpaid obligations, end of year:
            Obligated balance: Fund balance.          88         110         130
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         613         631         646
    86.98 Outlays from permanent balances...                                   5
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         613         631         651
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.40   Offsetting collections (cash)
              from: Non-Federal sources.....        -644        -624        -641
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           3          29          30
    90.00 Outlays...........................         -32           7          10
    ---------------------------------------------------------------------------

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4159-0-3-803    1995 actual    1996 actual     1997 est.      1998 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................         458            671           685            703
    0102  Expense...........................        -419           -637          -653           -671
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............          39             34            32             32
    -----------------------------------------------------------------------------------------------

        The United States Mint manufactures coins, sells numismatic and
    investment products, and provides for security and asset protection.
    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
    submits annual audited business-type financial statements to the
    Secretary of the Treasury and to Congress in support of the operations
    of the revolving fund. The Office of Management and Budget and the
    Department of the Treasury are working on Performance Based Organization
    proposals throughout the Department, including one for the Mint.

        The operations of the Mint are divided into three major activities:
    Circulating Coinage, Protection, and Numismatic and Investment Products.
    Beginning in 1997, the Capital Investments line is no longer identified
    as a separate budget activity in order to better align the GPRA/
    budgetary reporting with the Mint's Strategic Plan. The Mint is credited
    with receipts from its circulating coinage operations that are equal to
    the cost of producing and distributing coins, which is the sum of its
    operating expense and a charge for depreciation of capital assets. The
    difference between these receipts and the face value of the coins is
    profit, which is deposited as seigniorage in the general fund. In 1996
    the Mint generated a profit of $587 million. Any seigniorage used to
    finance the Mint's capital acquisitions is recorded as budget authority
    in the year that funds are obligated for this purpose, and as receipts
    over the life of the asset.

        Circulating Coinage.--This activity funds the manufacture of
    circulating coins as determined by public demand. In 1998, resources for
    this activity will allow the Mint to produce 20.5 billion coins. In 1996
    with the merger of the former Coinage Metal Fund into the Mint Public
    Enterprise Fund, the Mint began including the cost of metal in the
    Circulating Coinage activity.

        Numismatic and Investment Products.--This activity 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

    [[Page 870]]

    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 1998 this activity will fund the following new
    commemorative coin programs: Black Revolutionary War Patriots/Crispus
    Attacks, National Law Enforcement Officers Memorial, and Robert F.
    Kennedy Memorial.

        Protection.--This activity funds 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 by utilizing police officers and modern protective devices.

        The performance measures associated with each activity are listed
    below:

                                         1996 actual  1997 est.   1998 est.
    Circulating Coinage Activity:
    Coinage Output Capacity (by
        denomination and total):
      1 Cent Coin (in billions).........                  14.100      14.000
      5 Cent Coin (in billions).........                   1.495       1.495
      10 Cent Coin (in billions)........                   2.780       3.100
      25 Cent Coin (in billions)........                   1.580       1.860
      50 Cent Coin (in billions)........                   0.045       0.045
                                        ------------------------------------
          Total Production (in billions)                  20.000      20.500
    Frequency of time within 95%
    confidence interval of the coin
    demand forecast.....................                    100%        100%
    Circulating coinage supplied to FRB
    as % of circulating coinage
    requested...........................        100%
    Frequency of time within minimum/
    maximum inventory levels............       53.8%        100%        100%
    Costs (in cents) to produce 50 cent
    coin................................     $0.0847     $0.0867     $0.0867
    Costs (in cents) to produce 25 cent
    coin................................     $0.0467     $0.0387     $0.0387
    Costs (in cents) to produce 10 cent
    coin................................     $0.0182     $0.0177     $0.0177
    Costs (in cents) to produce 5 cent
    coin................................     $0.0315     $0.0314     $0.0314
    Costs (in cents) to produce 1 cent
    coin................................     $0.0079     $0.0085     $0.0085
    Numismatic and Investment Products:
      Shipment of coins within 4 weeks
        of order date...................                     97%         97%
      Numismatic bullion contribution as
        a percentage of numismatic/
        bullion sales...................                     10%         10%
      Numismatic/bullion sales as a
        percentage of prior year's sales       84.5%        100%        100%
      Numismatic/bullion profitability
        as a percentage of numismatic/
        bullion sales...................        6.2%          7%          7%
      Sales returns/replacements as a
        percent of sales................                    0.1%        0.1%
      Cost of goods sold (net of metals)
        as a percentage of sales........       13.5%         18%         18%
    Protection:
      Losses as a percentage of reserve
        value...........................    0.00005%      0.001%      0.001%
    Equipment purchases as a percentage
    of 5-year plan......................         33%
    Building improvement projects
    accomplished as percentage of the 5-
    year plan...........................         29%

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4159-0-3-803    1995 actual    1996 actual     1997 est.      1998 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....          92            122            98            101
            Investments in US securities:
    1106      Receivables, net..............           1              2             1              1
    1107      Advances and prepayments......          11              2            11             11
          Other Federal assets:

    1802    Inventories and related
              properties....................         193            307           197            203
    1803    Property, plant and equipment,
              net...........................          77             85           115            171
    1901    Other assets....................                         68
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         374            586           422            487
        LIABILITIES:
    2101  Federal liabilities: Accounts
            payable.........................         196            128           201            208
          Non-Federal liabilities:

    2201    Accounts payable................          15             11            17             17
    2207    Other...........................          55             38            43             45
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............         266            177           261            270
        NET POSITION:
    3300  Cumulative results of operations..         108            409           161            217
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         108            409           161            217
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         374            586           422            487
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          76          80          85
    11.3    Other than full-time permanent..           2           4           4
    11.5    Other personnel compensation....           6           5           5
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..          84          89          94
    12.1  Civilian personnel benefits.......          20          20          21
    13.0  Benefits for former personnel.....           1
    21.0  Travel and transportation of
            persons.........................           1           2           2
    22.0  Transportation of things..........          12          12          12
    23.1  Rental payments to GSA............           3           4           4
    23.3  Communications, utilities, and
            miscellaneous charges...........          12          11          12
    24.0  Printing and reproduction.........           4           2           1
    25.2  Other services....................          30          35          35
    26.0  Supplies and materials............         465         424         440
    31.0  Equipment.........................           4          27          21
    32.0  Land and structures...............           1          27          29
    99.0  Subtotal, reimbursable obligations         637         653         671
                                               ---------   ---------  ----------
    99.9    Total obligations...............         637         653         671
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Total compensable workyears:
    2001  Full-time equivalent employment...       2,148       2,252       2,339
    2005  Full-time equivalent of overtime
            and holiday hours...............          92          92          92
    ---------------------------------------------------------------------------

                            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; [$169,735,000] $173,826,000, of which $2,000,000 shall
    remain available until September 30, 2000 for automation enhancements:
    Provided, That the sum appropriated herein from the General Fund for
    fiscal year [1997] 1998 shall be reduced by not more than $4,400,000 as
    definitive security issue fees and Treasury Direct Investor Account
    Maintenance fees are collected, so as to result in a final fiscal year
    [1997] 1998 appropriation from the General Fund estimated at
    [$165,335,000] $169,426,000. In addition, $20,000, to be derived from
    the Oil Spill Liability Trust Fund to reimburse the Bureau for
    administrative and personnel expenses for financial management of the
    Fund, as authorized by section 102 of Public Law 101-380. (Treasury
    Department Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Savings and retirement
              securities....................         125         126         127
    00.02   Marketable and special
              securities....................          44          44          47
    00.03   Reimbursements to Federal
              Reserve Banks.................         131         141         140
                                               ---------   ---------  ----------
    00.91     Total direct program..........         300         311         314
    01.01 Reimbursable program..............                       1           1
                                               ---------   ---------  ----------
    10.00   Total obligations...............         300         312         315
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          10           6
    22.00 New budget authority (gross)......         302         306         315
    22.21 Unobligated balance transferred to
            other accounts..................          -3
    22.30 Unobligated balance expiring......          -4
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         305         312         315
    23.95 New obligations...................        -300        -312        -315
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           6
    ----------------------------------------------------------------------------

    [[Page 871]]

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         175         166         170
    41.00   Transferred to other accounts...          -7
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........         168         166         170
    50.00   Reappropriation.................           1
    50.35   Reappropriation rescinded.......          -1
                                               ---------   ---------  ----------
    53.00     Reappropriation (total).......
          Permanent:

    60.05   Appropriation (indefinite)......         130         135         140
    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).           4           5           5
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         302         306         315
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          50          51          57
    73.10 New obligations...................         300         312         315
    73.20 Total outlays (gross).............        -300        -306        -295
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          51          57          78
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         144         139         143
    86.93 Outlays from current balances.....          15          28          27
    86.97 Outlays from new permanent
            authority.......................         106         110         110
    86.98 Outlays from permanent balances...          35          29          15
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         300         306         295
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

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

        Net budget authority and outlays:
    89.00 Budget authority..................         298         301         310
    90.00 Outlays...........................         295         301         290
    ---------------------------------------------------------------------------

        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.

                                         1996 actual  1997 est.   1998 est.

      Number of Savings Securities
        Redemptions (000)                     71,612      73,500      72,000
      Number of Savings Securities
        Issued (000)                          66,910      69,500      73,500
            Number of Reissues and
              Claims (000)                     4,856       5,250       5,250
    Provide quality service to
        purchasers of savings bonds:
        Percent over-the-counter issued
          w/in in three weeks...........          99          95          95
        Percent of customer service
          transactions w/in six weeks...          79         N/A         N/A
        Percent of customer service
          transactions w/in four weeks..         N/A          70          80
        Percent HH/H interest payments
          timely........................         N/A        99.9         100
        Percent HH/H interest payments
          accurately....................         N/A        99.9        99.9
    Maintain cost-effective Series EE
        program:
        Amount saved through Series EE
          sales ($000)..................         N/A    $400,000    $400,000
    Promote public awareness of savings
        bonds:
        Advertising value ($000)........         N/A     $13,000     $13,000
    Promote thrift and encourage long-
        term savings:
        Average holding period (years)..         N/A          10          10

        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,
    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.

                                         1996 actual  1997 est.   1998 est.
    Meet the borrowing needs of the
        Federal Government:
        Percent of auctions completed w/
          o error.......................         N/A         100         100
        Percent completed w/in one hour.          97          90          90
    Quality service to investors:
        Percent of TD transactions w/in
          3 weeks.......................        94.7          90          90
        Percent of TD accoutns
          established accurately........          99          99          99
        Percent of TD payments timely...         N/A        99.9         100
        Percent of TD payments
          accurately....................         N/A        99.9        99.9
        Percent of CBE payments timely..         N/A        99.9         100
        Percent of CBE payments
          accurately....................          99        99.9         100
        Percent CBE transfer system
          available.....................         N/A          99          99
     Accurate public debt accounting
        information:
        Number of qualifications on
          financial statements..........         N/A           2           1

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          64          66          69
    11.3      Other than full-time permanent           1           1           1
    11.5      Other personnel compensation..           3           4           4
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          68          71          74
    12.1    Civilian personnel benefits.....          15          15          14
    13.0    Benefits for former personnel...           1
    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.........          21          21          21
    24.0    Printing and reproduction.......           4           4           5
    25.2    Other services..................          38          38          34
    25.3    Purchases of goods and services
              from Government accounts......         133         145         147
    25.7    Operation and maintenance of
              equipment.....................           2           2           2
    26.0    Supplies and materials..........           3           2           2
    31.0    Equipment.......................           6           4           6
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         299         311         314
    99.0  Reimbursable obligations..........                       1           1
    99.5  Below reporting threshold.........           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............         300         312         315
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.       1,723       1,805       1,805
    1005    Full-time equivalent of overtime
              and holiday hours.............          54          47          56
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......                      12          12
    ---------------------------------------------------------------------------

                    Payment of Government Losses in Shipment

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1710-0-1-803      1996 actual   1997 est.   1998 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
    ----------------------------------------------------------------------------

    [[Page 872]]

        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
    ----------------------------------------------------------------------------

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

        Net budget authority and outlays:
    89.00 Budget authority..................           1           1           1
    90.00 Outlays...........................                                   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 improving customer service we will improve telephone access, resolve
    as many inquiries as possible on the first contact and make it easier
    for taxpayers to comply with their tax obligations. Third, and finally,
    to meet our objective of increasing productivity 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 set of key performance 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. The mission effectiveness
    measure is a barometer of overall Service performance and is the first
    level of servicewide measures. 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 hours used
    by taxpayers and other costs 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 measures is used to assess achievement of the
    Service's three objectives, which are displayed below.

        Finally, the third level of measures contains the measures for the
    Service's fourteen budget activities. These fourteen 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

                                         1996 actual  1997 est.   1998 est.
    Mission Measure:
      Collect the proper amount of tax
        revenue at the least cost
      Total Net Revenue--(Budget +
        Burden)/Total True Tax Liability         78%         79%       79.9%
    Objective Measures:
    Increase Compliance.................
      Total Collection Percentage (TCP).          86        86.7        87.3
      Total Net Revenue Collected.......      $1.38T      $1.47T      $1.57T
      Servicewide Enforcement Revenue
        Collected.......................        $38B      $34.7B      $35.2B
      Servicewide Enforcement Revenue
        Protected.......................       $6.9B       $6.9B       $7.5B
      Servicewide Audit Coverage........       1.63%       1.18%       1.17%
    Improve Customer Service............
      Taxpayer Burden Cost (in dollars)
        for IRS to Collect $100.........        8.67        8.35        8.06
      Initial Contact Resolution Rate
        (TBD)...........................         N/A         TBD         TBD
    Increase Productivity...............
      Budget Cost (in dollars) for IRS
        to Collect $100.................        0.53        0.50        0.47
      Percent of Returns Filed
        Electronically..................        10.2          13          14
      Percent of Dollars Received
        Electronically..................         N/A        24.7        48.4
      Percent of Dollars Received via
        Third Party Processors (Lockbox)         N/A        65.3        66.3

                                  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 tax law and account assistance to taxpayers by
    telephone and correspondence; matching information returns and tax
    returns; management services; rent and utilities; 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; [$1,779,840,000] $2,943,174,000, of
    which up to $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, Postal Service, and
    General Government Appropriations Act, 1997.)
        [For an additional amount for the necessary expenses for the
    processing, assistance and management, $10,488,000, to remain available
    until expended: Provided, That of the amount provided, $10,488,000 is
    designated by Congress as an emergency requirement pursuant to section
    251(b)(2)(D)(i) of the Balanced Budget and Emergency Deficit Control Act
    of 1985, as amended.] (Treasury, Postal Service, and General Government
    Appropriations Act, 1997.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............           3          16
        Receipts:
    02.01 New installment agreements fees...          78          79          80
    02.02 Restructured installment
            agreements fees.................          13          14          14
    02.03 Enrolled agent fee increase.......           2
                                               ---------   ---------  ----------
    02.99   Total receipts..................          93          93          94
                                               ---------   ---------  ----------
    04.00 Total: Balances and collections...          96         109          94
        Appropriation:
    05.01 Processing, assistance, and
            management......................          -5         -81         -47
    05.02 Tax law enforcement...............         -75         -28         -47
                                               ---------   ---------  ----------
    05.99 Subtotal appropriation............         -80        -109         -94
    07.99 Total balance, end of year........          16
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Submission Processing...........         781         811         867
    00.02   Telephone & Correspondence......                                 815
    00.03   Document Matching...............                                  70
    00.04   Inspection......................         100         100         104
    00.05   Management Services.............         122         132         559
    00.06   Rent & Utilities................                                 575
    00.07   Taxpayer Services...............         492         520
    00.08   Resources Management (PAM)......         235         307
                                               ---------   ---------  ----------

    [[Page 873]]

    00.91     Total direct program..........       1,730       1,870       2,990
    01.01 Reimbursable program..............          22          10          11
                                               ---------   ---------  ----------
    10.00   Total obligations...............       1,752       1,880       3,001
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................          24           9          10
    22.00 New budget authority (gross)......       1,747       1,881       3,001
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
    22.21 Unobligated balance transferred to
            other accounts..................          -6
    22.30 Unobligated balance expiring......          -5
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       1,761       1,890       3,011
    23.95 New obligations...................      -1,752      -1,880      -3,001
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           9          10          10
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................       1,714       1,790       2,943
    50.05   Reappropriation (indefinite)....           6
          Permanent:

    60.25   Appropriation (special fund,
              indefinite)...................           5          81          47
    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).          22          10          11
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       1,747       1,881       3,001
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance: Appropriation         240         275         281
    72.95   Orders on hand from Federal
              sources.......................
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............         240         275         281
    73.10 New obligations...................       1,752       1,880       3,001
    73.20 Total outlays (gross).............      -1,693      -1,874      -2,897
    73.40 Adjustments in expired accounts...         -23
    73.45 Adjustments in unexpired accounts.          -1
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation         275         281         385
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority       1,518       1,629       2,678
    86.93 Outlays from current balances.....         148         154         161
    86.97 Outlays from new permanent
            authority.......................          27          91          58
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       1,693       1,874       2,897
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -22         -10         -11
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,725       1,871       2,990
    90.00 Outlays...........................       1,671       1,864       2,886
    ---------------------------------------------------------------------------

        This appropriation provides for: processing tax returns and related
    documents; assisting taxpayers in filing of their returns and in paying
    taxes that are due; matching information returns with tax returns;
    internal audit and internal security; and management of financial
    resources, rent and utilities.

        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.

        Telephone and Correspondence.--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. It
    provides for responding to inquiries concerning tax laws, IRS bills and
    notices, and resolving tax account problems.

        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.

        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.

        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. It also provides all administrative services for IRS
    National office and field installations.

        Rent and Utilities.--This activity provides rent and utilities for
    the entire Service.

                     PERFORMANCE MEASURES BY BUDGET ACTIVITY

                                         1996 actual  1997 est.   1998 est.
    Submission Processing:
      Number of Primary Returns
        Processed (in thousands)........     196,400     197,900     199,964
      Total Number of Individual Refunds
        Issued (in millions)............        85.5        84.6        85.5
      Processing Accuracy Rate--Paper...         95%         95%         95%
      Processing Accuracy Rate--
        Electronic Filing...............         99%         99%         99%
      Refund Timeliness--Paper (days)...          38          40          40
      Refund Timeliness--Electronic
        Filing (days)...................        15.5          21          21
    Telephone and Correspondence:
      Number of Calls Answered (in
        millions).......................        99.1       111.4       111.4
      Telephone Level of Access.........         46%       60.2%       60.2%
      Telephone Tax Law Accuracy Rate...       91.6%         92%         92%
      Automated Collection System (ACS)
        Dollars Collected per FTE.......         N/A        1.4M        1.4M
      Service Center (Examination)
        Dollars Recommended per FTE.....     578,000     500,000     480,000
      Problem Resolution Program Average
        Processing time to Close Cases
        (District Office) (days)........        40.4        45.1        43.4
      Problem Resolution Program Average
        Processing Time to Close Cases
        (Service Center) (days).........        35.8          33        32.3
      Problem Resolution Program Quality
        Customer Service Rate (CSR).....        80.6        81.6        83.1
    Document Matching:
      Document Matching Dollars Assessed        2.9B        1.5B        1.2B
    Inspection:
      Number of Internal Audit Reports
        Issued..........................         136         126         126
      Number of Security Investigations
        Conducted.......................       9,143       8,719       8,719
    Management Services:
      Support Services Performance Index       103.8       104.2       104.2
      Support Budget Cost per FTE.......     $11,055     $11,720     $11,718
    Rent and Utilities:
      Space Utilization Rate (sq. ft.)..         180         170         167

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         695         720       1,261
    11.3      Other than full-time permanent         221         209         262
    11.5      Other personnel compensation..          39          46          63
    11.8      Special personal services
                payments....................                                   2
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         955         975       1,588
    12.1    Civilian personnel benefits.....         229         249         380
    13.0    Benefits for former personnel...          30          32          33
    21.0    Travel and transportation of
              persons.......................          11          19          28

    [[Page 874]]

    22.0    Transportation of things........          14          15          15
    23.1    Rental payments to GSA..........         152         209         519
    23.3    Communications, utilities, and
              miscellaneous charges.........         114         118         141
    24.0    Printing and reproduction.......          85          81          81
    25.1    Advisory and assistance services                       9           9
    25.2    Other services..................          62          81          69
    25.3    Purchases of goods and services
              from Government accounts......          51          54          50
    25.4    Operation and maintenance of
              facilities....................           5           5          41
    25.5    Research and development
              contracts.....................           3
    25.6    Medical care....................                                   1
    25.7    Operation and maintenance of
              equipment.....................           1           1           5
    26.0    Supplies and materials..........          10          14          19
    31.0    Equipment.......................           4           4           7
    41.0    Grants, subsidies, and
              contributions.................           4           4           4
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..       1,730       1,870       2,990
    99.0  Reimbursable obligations..........          22          10          11
                                               ---------   ---------  ----------
    99.9    Total obligations...............       1,752       1,880       3,001
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.      31,431      31,417      47,148
    1005    Full-time equivalent of overtime
              and holiday hours.............         314         314         314
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         541         271         271
    ---------------------------------------------------------------------------

                               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 [$4,104,211,000] $3,153,722,000, of which
    not to exceed $1,000,000 shall remain available until September 30,
    [1999] 2000 for research. (Treasury Department Appropriations Act,
    1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Criminal Investigations.........                                 385
    00.02   Examination.....................       1,555       1,752       1,689
    00.03   Collection......................         855         842         752
    00.04   Employee Plans & Exempt
              Organizations.................         128         126         133
    00.05   Statistics of Income............                                  25
    00.06   Chief Counsel...................         362         214         217
    00.07   Tax Fraud & Financial
              Investigations................         377         379
    00.08   International...................          37          35
    00.09   SOI/Compliance Research.........          60          62
    00.10   Document Matching...............          73          68
    00.11   Resources Management
              (Compliance)..................         725         643
                                               ---------   ---------  ----------
    00.91     Total direct program..........       4,172       4,121       3,201
    01.01 Reimbursable program..............          78          27          27
                                               ---------   ---------  ----------
    10.00   Total obligations...............       4,250       4,148       3,228
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           1           1
    22.00 New budget authority (gross)......       4,258       4,147       3,228
    22.21 Unobligated balance transferred to
            other accounts..................          -6
    22.30 Unobligated balance expiring......          -2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       4,251       4,148       3,228
    23.95 New obligations...................      -4,250      -4,148      -3,228
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................       4,097       4,104       3,154
    41.00   Transferred to other accounts...                     -13
    42.00   Transferred from other accounts.           2           1
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........       4,099       4,092       3,154
    50.05   Reappropriation (indefinite)....           6
          Permanent:

    60.25   Appropriation (special fund,
              indefinite)...................          75          28          47
    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).          78          27          27
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       4,258       4,147       3,228
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation         344         355         356
    73.10 New obligations...................       4,250       4,148       3,228
    73.20 Total outlays (gross).............      -4,238      -4,147      -3,275
    73.40 Adjustments in expired accounts...          -3
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation         355         356         309
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority       3,877       3,887       2,996
    86.93 Outlays from current balances.....         208         205         205
    86.97 Outlays from new permanent
            authority.......................         153          55          74
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       4,238       4,147       3,275
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -78         -27         -27
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       4,180       4,120       3,201
    90.00 Outlays...........................       4,160       4,120       3,248
    ---------------------------------------------------------------------------

        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.

        Criminal Investigations.--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.

        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

    [[Page 875]]

    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.

        The international portion of 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.
    The compliance research component of this activity develops and
    evaluates data on taxpayer filing characteristics based on returns as
    they are filed and conducts statistical and economic studies.

        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.

        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.

        Statistics of income.--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.

        Chief 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.

                     PERFORMANCE MEASURES BY BUDGET ACTIVITY

                                         1996 actual  1997 est.   1998 est.
    Criminal Investigations:
      Fraud Convictions.................       2,028       1,756       1,756
      Narcotics Convictions.............         887         656         656
    Examination:
      Field Examination Dollars
        Recommended (in billions).......        26.0       22.83       22.83
      Field Examination Dollars
        Recommended per FTE.............   1,089,661   1,008,348   1,008,348
      Appeals Non-Docketed Cycle Time
        (Days)..........................         234         238         238
      Appeals Staff Days Per Disposal...        2.14        2.14        2.14
    Collection:
      Field Collection Dollars Collected
        (in billions)...................        5.63        4.87        4.92
      Field Collection Dollars Collected
        per FTE.........................     486,000     462,000     476,000
      Field Collection Average Cycles
        Per TDA/TDI Disposition.........        35.5        35.8        34.7
    EP/EO:
      EP Determination Letter Cycle Time
        (Days)..........................         175         140         170
      EO Determination Letter Cycle Time
        (Days)..........................          79          87          87
    SOI:
      % of SOI Projects Delivered On
        Time............................         N/A         N/A          90
      Quality Customer Service Rate.....         N/A         N/A         90%
    Chief Counsel:
      Tax Administration Guidance per
        FTE.............................          37          40          40
      Counsel Litigation, Litigation
        Support and Advice per FTE......         127         139         139
      Number of Private Letter Rulings
        per FTE.........................          49          54          54
      Advance Pricing Agreements per FTE           5           5           5

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........       2,718       2,740       2,330
    11.3      Other than full-time permanent          90          82          34
    11.5      Other personnel compensation..          77          80          72
    11.8      Special personal services
                payments....................          13          15          13
                                               ---------   ---------  ----------
    11.9        Total personnel compensation       2,898       2,917       2,449
    12.1    Civilian personnel benefits.....         648         621         509
    13.0    Benefits for former personnel...           2           8           8
    21.0    Travel and transportation of
              persons.......................          70          87          76
    22.0    Transportation of things........           4           2           2
    23.1    Rental payments to GSA..........         327         309
    23.2    Rental payments to others.......
    23.3    Communications, utilities, and
              miscellaneous charges.........          55          27           5
    24.0    Printing and reproduction.......          10           5           1
    25.1    Advisory and assistance services          15          19          57
    25.2    Other services..................          74          68          56
    25.3    Purchases of goods and services
              from Government accounts......           5           5           5
    25.4    Operation and maintenance of
              facilities....................          11          12           1
    25.5    Research and development
              contracts.....................           2
    25.6    Medical care....................                       1           1
    25.7    Operation and maintenance of
              equipment.....................          14           5           4
    26.0    Supplies and materials..........          22          20          14
    31.0    Equipment.......................          14          13          11
    42.0    Insurance claims and indemnities           1
    91.0    Unvouchered.....................                       2           2
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..       4,172       4,121       3,201
    99.0  Reimbursable obligations..........          78          27          27
                                               ---------   ---------  ----------
    99.9    Total obligations...............       4,250       4,148       3,228
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.      66,740      63,510      48,075
    1005    Full-time equivalent of overtime
              and holiday hours.............          85          85          85
        Reimbursable:
          Total compensable workyears:

    2001    Full-time equivalent employment.         439         399         399
    2005    Full-time equivalent of overtime
              and holiday hours.............           1           1           1
    ---------------------------------------------------------------------------

                               Information Systems

        For necessary expenses for data processing and telecommunications
    support for Internal Revenue Service activities, including [tax systems
    modernization] developmental information systems and operational
    information systems; 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, [$1,323,075,000] $1,272,487,000,
    of which no less than [$130,075,000] $130,000,000 shall be available for
    [Tax Systems Modernization (TSM) development and deployment]
    developmental information systems which shall be available until
    September 30, [1999, and of which no less than $206,200,000 shall be
    available for TSM Operational Systems: Provided, That none of the funds
    made available for TSM Operational Systems shall be available after July
    31, 1997, unless the Department of the Treasury has prepared a Request
    for Proposal which could be used as a base for a solicitation of a
    contract with an alternative or new Prime Contractor to manage,
    integrate, test and implement the TSM program: Provided further, That
    all activities associated with the development of a request for
    proposal, contract solicitation, and contract award for private sector
    assistance on TSM (both operational systems and development and
    deployment systems), beyond private sector assistance which is currently
    under contract, shall be conducted by the Department of the Treasury's
    Modernization Management Board: Provided further, That if the Internal
    Revenue Service determines that it is unable to meet deadlines
    established herein, the Secretary of the Treasury shall notify the
    Committees on Appropriations of the House and the Senate of the delay:
    Provided further, That the Internal Revenue Service shall submit, by
    February 1, 1997, a timetable for implementing,

    [[Page 876]]

    by October 1, 1997, recommendations made by the General Accounting
    Office in its July 1995 report, entitled: ``Tax Systems Modernization:
    Management and Technical Weaknesses Must Be Corrected If Modernization
    Is To Succeed'': Provided further, That the Internal Revenue Service
    shall submit, by December 1, 1996, a schedule to transfer, not later
    than July 31, 1997, a majority of Tax Systems Modernization development,
    deployment, management, integration, and testing, from the Internal
    Revenue Service to the private sector] 2000. (Treasury Department
    Appropriations Act, 1997.)

                                 [(rescission)]

        [Of the funds made available under this heading for Information
    Systems in Public Law 104-52, $115,000,000 are rescinded, in Public Law
    103-123, $17,447,000 are rescinded, in Public Law 102-393, $15,000,000
    are rescinded, and in Public Law 102-141, $27,000,000 are rescinded.]
    (Treasury Department Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Operational Information Systems.                               1,142
    00.02   Developmental Information
              Systems.......................                                 130
    00.03   TSM--Modernized Developmental...         643         216
    00.04   Modernized Operational..........          45         207
    00.05   Services & Compliance...........         625       1,000
    00.06   Support Systems.................          92
                                               ---------   ---------  ----------
    00.91     Total direct program..........       1,405       1,423       1,272
    01.01 Reimbursable program..............          42           2           2
                                               ---------   ---------  ----------
    10.00   Total obligations...............       1,447       1,425       1,274
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................         169         274
    22.00 New budget authority (gross)......       1,552       1,151       1,274
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       1,721       1,425       1,274
    23.95 New obligations...................      -1,447      -1,425      -1,274
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....         274
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................       1,511       1,323       1,272
    40.35   Appropriation rescinded.........                    -174
    41.00   Transferred to other accounts...          -1
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........       1,510       1,149       1,272
          Permanent:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).          42           2           2
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       1,552       1,151       1,274
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation         566         529         694
    73.10 New obligations...................       1,447       1,425       1,274
    73.20 Total outlays (gross).............      -1,474      -1,260      -1,278
    73.40 Adjustments in expired accounts...         -10
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation         529         694         690
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority       1,011         747         827
    86.93 Outlays from current balances.....         421         511         449
    86.97 Outlays from new permanent
            authority.......................          42           2           2
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       1,474       1,260       1,278
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -42          -2          -2
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,510       1,149       1,272
    90.00 Outlays...........................       1,432       1,258       1,276
    ---------------------------------------------------------------------------

        This appropriation provides for Servicewide data processing support,
    including the evaluation, development, and implementation of computer
    systems, including software and hardware requirements.

        Operational Information Systems.--This activity provides automation
    support for the Processing, Assistance and Management and Tax Law
    Enforcement appropriations. This activity also includes those Tax
    Systems Modernization projects that have advanced from the developmental
    phase to an operational mode after Servicewide implementation and
    acceptance.

        Developmental information 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.

                        1998 Information Systems Schedule

        The performance measures for the requested developmental information
    systems will be provided once the systems architecture and the related
    sequencing plans are completed.

                     PERFORMANCE MEASURES BY BUDGET ACTIVITY

                                         1996 actual  1997 est.   1998 est.
    Operational Information Systems:
      Integrated Data Retrieval System
        (IDRS) Real Time Availability to
        frontline personnel.............         99%         99%         99%
      Master File Weekend Update
        Completion Times................       85.6%       85.6%       85.6%
      Corporate Files On-Line (CFOL)
        Availability to frontline
        personnel.......................         99%         99%         99%

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         386         405         355
    11.3      Other than full-time permanent          10           8           7
    11.5      Other personnel compensation..          10          15          10
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         406         428         372
    12.1    Civilian personnel benefits.....          79          82          72
    21.0    Travel and transportation of
              persons.......................          12          18          16
    22.0    Transportation of things........                       1           3
    23.1    Rental payments to GSA..........          37          32
    23.3    Communications, utilities, and
              miscellaneous charges.........         223         283         224
    24.0    Printing and reproduction.......           1           2           2
    25.1    Advisory and assistance services           1          24          24
    25.2    Other services..................         235         278         247
    25.3    Purchases of goods and services
              from Government accounts......          22          20          20
    25.4    Operation and maintenance of
              facilities....................          28           4           1
    25.7    Operation and maintenance of
              equipment.....................         111         130         134
    26.0    Supplies and materials..........          34          31          30
    31.0    Equipment.......................         216          90         127
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..       1,405       1,423       1,272
    99.0  Reimbursable obligations..........          42           2           2
                                               ---------   ---------  ----------
    99.9    Total obligations...............       1,447       1,425       1,274
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Direct:
          Total compensable workyears:

    1001    Full-time equivalent employment.       8,471       7,999       7,162
    1005    Full-time equivalent of overtime
              and holiday hours.............          67          68          65
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         123          21          20
    ---------------------------------------------------------------------------

                       Information Technology Investments

        For necessary expenses for the capital asset acquisition of
    information technology systems and related costs, including contracting
    for

    [[Page 877]]

    information technology operations as authorized by 5 U.S.C. 3109, the
    following amounts, to remain available until expended: for fiscal year
    1998, $500,000,000, to become available July 1, 1998; and for fiscal
    year 1999, $500,000,000, to become available on October 1, 1998.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0921-0-1-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                 500
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....                                 500
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........                                 500
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                 500
    90.00 Outlays...........................
    ---------------------------------------------------------------------------

        The creation of the Information Technology Investments Account
    responds to the requirements of the Federal Acquisition Streamlining Act
    of 1994 and the Information Technology Management Reform Act of 1996 and
    represents new capital projects, formerly designated as Tax Systems
    Modernization, in the ``Information Systems'' account within the
    Internal Revenue Service (IRS). Requesting funding for projects in this
    account is consistent with the Administration's fixed asset policy by
    seeking advanced appropriations for multi-year projects. The
    Administration supports full funding as part of an ongoing attempt to
    improve cost and performance of agency procurements. The
    Administration's goal is to ensure that capital assets support core/
    priority mission of the agency; the assets have demonstrated a projected
    return on investment that is clearly articulated, cost-benefits of
    acquisition have been evaluated, and to help ensure accountability. To
    implement the Administration's full funding policy, advance
    appropriations are requested for information technology investments for
    the IRS's primary business lines: submission processing, electronic
    commerce, customer service; compliance, and corporate systems.
    Investments in information technology will be predicated on a systems
    architecture that integrates functional requirements with infrastructure
    and data security; a project sequencing plan that details the logical
    sequence of systems development roll-out and phase out of legacy
    systems; and business cases that incorporate known outcomes of
    reengineering and electronic commerce and redesigns of work processes.

          Payment Where Earned Income Credit Exceeds Liability for Tax

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0906-0-1-609      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            44.0)...........................      19,159      21,163      21,983
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......      19,159      21,163      21,983
    23.95 New obligations...................     -19,159     -21,163     -21,983
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........      19,159      21,163      21,983
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................      19,159      21,163      21,983
    73.20 Total outlays (gross).............     -19,159     -21,163     -21,983
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................      19,159      21,163      21,983
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................      19,159      21,163      21,983
    90.00 Outlays...........................      19,159      21,163      21,983
    ---------------------------------------------------------------------------

        As provided by law, there will be instances wherein the earned
    income tax credit will exceed the amount of tax liability owed through
    the individual income tax system, 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 credit amount and expanded the eligibility for earned
    income credit.

                Refunding Internal Revenue Collections, Interest

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0904-0-1-908      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            43.0)...........................       2,172       2,644       2,753
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       2,172       2,644       2,753
    23.95 New obligations...................      -2,172      -2,644      -2,753
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........       2,172       2,644       2,753
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................       2,172       2,644       2,753
    73.20 Total outlays (gross).............      -2,172      -2,644      -2,753
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................       2,172       2,644       2,753
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       2,172       2,644       2,753
    90.00 Outlays...........................       2,172       2,644       2,753
    ---------------------------------------------------------------------------

        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.

    Public enterprise funds:

                         Federal Tax Lien Revolving Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4413-0-3-803      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            32.0)...........................           3           3           3
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested
            balance.........................           7           8           8
    22.00 New budget authority (gross)......           3           3           3
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          10          11          11
    23.95 New obligations...................          -3          -3          -3
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           8           8           8
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............           3           3           3
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.42 Unpaid obligations, start of year:
            Obligated balance: U.S.
            Securities: Unrealized discounts          -1          -2          -2

    [[Page 878]]

    73.10 New obligations...................           3           3           3
    73.20 Total outlays (gross).............          -2          -3          -3
    74.42 Unpaid obligations, end of year:
            Obligated balance: U.S.
            Securities: Unrealized discounts          -2          -2          -2
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................           2           3           3
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

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

        Net budget authority and outlays:
    89.00 Budget authority..................
    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 remainder, if any, would revert
    to the parties legally entitled to it.

               Administrative Provisions--Internal Revenue Service

        Section 101. Not to exceed 5 percent of any appropriation made
    available in this Act to the Internal Revenue Service may be transferred
    to any other Internal Revenue Service appropriation upon [the] advance
    [approval of] notice to the House and Senate Committees on
    Appropriations.
        Sec. 102. 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.
        [Sec. 103. The funds provided in this Act for the Internal Revenue
    Service shall be used to provide as a minimum, the fiscal year 1995
    level of service, staffing, and funding for Taxpayer Services.]
        [Sec. 104. No funds available in this Act to the Internal Revenue
    Service for separation incentive payments as authorized by section 663
    of this Act may be obligated without the advance approval of the House
    and Senate Committees on Appropriations.]
        [Sec. 105. The Internal Revenue Service (IRS) may proceed with its
    field support reorganization in fiscal year 1997 after it submits its
    report, no earlier than March 1, 1997, to the Committees on
    Appropriations of the House and Senate only if the IRS maintains, in
    fiscal year 1997, the current level of taxpayer service employees that
    work on cases generated through walk in visits and telephone calls to
    IRS offices.]
        [Sec. 106. Funds made available by this or any other Act to the
    Internal Revenue Service shall be available for improved facilities and
    increased manpower to provide sufficient and effective 1-800 help line
    for taxpayers. The Commissioner shall make the improvement of the IRS 1-
    800 help line service a priority and allocate resources necessary to
    increase phone lines and staff to improve the IRS 1-800 help line
    service.]
        [Sec. 107. No funds made available by this Act, or any other Act, to
    the Internal Revenue Service may be used to pay for the design and
    printing of more than two ink colors on the covers of income tax
    packages, and such ink colors must be the same colors as used to print
    the balance of the material in each package.]
        [Sec. 108. Notwithstanding any other provision of law, no field
    support reorganization of the Internal Revenue Service shall be
    undertaken in Aberdeen, South Dakota until the Internal Revenue Service
    toll-free help phone line assistance program reaches at least an 80
    percent service level. The Commissioner shall submit to Congress a
    report and the GAO shall certify to Congress that the 80 percent service
    level has been met.] (Treasury Department Appropriations Act, 1997.)

                          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 [702] 705 vehicles for police-type use,
    of which [665] 675 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 $20,000 for
    official reception and representation expenses; for sponsorship of a
    conference for the Women in Federal Law Enforcement, to be held during
    fiscal year 1998; 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''; $528,262,000, of which
    $1,200,000 shall be available as a grant for activities related to the
    investigations of missing and exploited children and shall remain
    available until expended] $575,971,000. (Treasury Department
    Appropriations Act, 1997.)

                                  [(recission)]

        [For an additional amount for the necessary expenses of the United
    States Secret Service $3,026,000, to remain available until expended:
    Provided, That of the amount provided, $3,026,000 is designated by
    Congress as an emergency requirement pursuant to section 251(b)(2)(D)(i)
    of the Balanced Budget and Emergency Deficit Control Act of 1985, as
    amended.] (Treasury, Postal Service, and General Government
    Appropriations Act, 1997.)

    [[Page 879]]

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Protection, investigations, and
              uniformed activities..........         507         520         576
    00.02   Other security programs.........           3           6
    00.03   Presidential candidate
              protective activities.........          19           7
                                               ---------   ---------  ----------
    00.91     Total direct program..........         529         533         576
    01.01 Reimbursable program..............           5           3           3
                                               ---------   ---------  ----------
    10.00   Total obligations...............         534         536         579
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Brought Forward
            October 1 (no year).............           5           2
    22.00 New budget authority (gross)......         538         534         579
    22.30 Unobligated balance expiring......          -8
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         535         536         579
    23.95 New obligations...................        -534        -536        -579
    24.40 Unobligated balance available, end
            of year: Uninvested balance.....           2
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         531         531         576
    50.00   Reappropriation.................           2
          Permanent:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).           5           3           3
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         538         534         579
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation          60          68          73
    73.10 New obligations...................         534         536         579
    73.20 Total outlays (gross).............        -518        -531        -574
    73.40 Adjustments in expired accounts...          -8
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation          68          73          78
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         467         478         518
    86.93 Outlays from current balances.....          46          50          53
    86.97 Outlays from new permanent
            authority.......................           5           3           3
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         518         531         574
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -5          -3          -3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         533         531         576
    90.00 Outlays...........................         514         528         571
    ---------------------------------------------------------------------------

        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 residence 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

                                         1996 actual  1997 est.   1998 est.
    Cases Closed--The total number of
    cases worked and closed, excluding
    protective intelligence, protective
    surveys, and administratively closed
    cases...............................      27,393      31,000      31,000
    Arrests--The total number of arrests
    reported by field offices...........      11,889      12,000      12,000
    Counterfeit Notes Seized--Value of
    counterfeit notes seized expressed
    in dollars..........................$169,288,300$195,000,000$195,000,000
    Permanent Protection (Protection is
    measured in numbers of protectee
    stops. A stop is generally
    considered a city visited by a
    protectee.).........................       3,518       3,700       3,700
    Foreign Dignitaries Protection......       1,541       1,000       1,000
    Candidate/Nominee Protection........         588         600           0

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         200         225         235
    11.3      Other than full-time permanent          25          24          24
    11.5      Other personnel compensation..          75          68          70
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         300         317         329
    12.1    Civilian personnel benefits.....          73          77          85
    21.0    Travel and transportation of
              persons.......................          52          38          37
    22.0    Transportation of things........           3           2           2
    23.1    Rental payments to GSA..........          34          35          36
    23.2    Rental payments to others.......           1                       1
    23.3    Communications, utilities, and
              miscellaneous charges.........          13          10          12
    24.0    Printing and reproduction.......           1           1           1
    25.2    Other services..................          29          26          34
    26.0    Supplies and materials..........           7           7           7
    31.0    Equipment.......................          14          18          31
    32.0    Land and structures.............           2           1           1
    41.0    Grants, subsidies, and
              contributions.................                       1
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         529         533         576
    99.0  Reimbursable obligations..........           4           2           2
    99.5  Below reporting threshold.........           1           1           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............         534         536         579
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Total compensable workyears:
    1001  Full-time equivalent employment...       4,638       4,951       5,007
    1005  Full-time equivalent of overtime
            and holiday hours...............       1,407       1,201       1,207
    ---------------------------------------------------------------------------

    [[Page 880]]

          Acquisition, Construction, Improvement, and Related Expenses

                          (including transfer of funds)

        For necessary expenses of construction, repair, alteration, and
    improvement of facilities, [$37,365,000, of which $8,200,000 shall be
    available for the Rowley Secret Service Training Center] $9,176,000, 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: Provided further, That funds for the]
    and the James J. Rowley [Secret Service] Training Center [shall not be
    available until a prospectus authorizing such facilities is approved in
    accordance with the Public Buildings Act of 1959, as amended, except
    that funds may be expended for required expenses in connection with the
    development of a proposed prospectus]. (Department of the Treasury
    Appropriations Act, 1997.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1409-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................                      47           9
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                      37           9
    22.22 Unobligated balance transferred
            from other accounts.............                      10
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......                      47           9
    23.95 New obligations...................                     -47          -9
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................                      37           9
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation                                  43
    73.10 New obligations...................                      47           9
    73.20 Total outlays (gross).............                      -4         -15
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation                      43          37
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                       4           1
    86.93 Outlays from current balances.....                                  14
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........                       4          15
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                      37           9
    90.00 Outlays...........................                       4          15
    ---------------------------------------------------------------------------

        This account provides funding for the interior build out of a new
    United States Secret Service headquarters building and for the James J.
    Rowley Training Center to continue development of the current Master
    Plan and to maintain and renovate existing facilities to ensure
    efficient and full utilization of the center.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1409-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    23.3  Communications, utilities, and
            miscellaneous charges...........                       8           1
    25.2  Other services....................                       3           4
    31.0  Equipment.........................                      11           1
    32.0  Land and structures...............                      25           3
                                               ---------   ---------  ----------
    99.9    Total obligations...............                      47           9
    ---------------------------------------------------------------------------

                       Contribution for Annuity Benefits

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1407-0-1-751      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            12.1)...........................          46          46          56
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          46          46          56
    23.95 New obligations...................         -46         -46         -56
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........          46          46          56
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation           3           7           3
    73.10 New obligations...................          46          46          56
    73.20 Total outlays (gross).............         -42         -50         -56
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation           7           3           3
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................          42          46          53
    86.98 Outlays from permanent balances...                       4           3
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          42          50          56
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          46          46          56
    90.00 Outlays...........................          42          50          56
    ---------------------------------------------------------------------------

        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      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................         370         356         360
    ----------------------------------------------------------------------------

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

            U.S. Securities:
    21.91     Par value.....................          23          29          45
    21.92     Unrealized discounts..........          -4          -3
                                               ---------   ---------  ----------
    21.99     Total unobligated balance,
                start of year...............          19          26          45
    22.00 New budget authority (gross)......         377         375         362
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         396         401         407
    23.95 New obligations...................        -370        -356        -360
          Unobligated balance available, end of year:

            U.S. Securities:
    24.91     Par value.....................          29          45          47
    24.92     Unrealized discounts..........          -3
                                               ---------   ---------  ----------
    24.99   Total unobligated balance, end
              of year.......................          26          45          47
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............         377         375         362
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.91 Unpaid obligations, start of year:
            Obligated balance: U.S.
            Securities: Par value...........         217         230         202
    73.10 New obligations...................         370         356         360
    73.20 Total outlays (gross).............        -357        -384        -362

    [[Page 881]]

    74.91 Unpaid obligations, end of year:
            Obligated balance: U.S.
            Securities: Par value...........         230         202         200
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         357         375         362
    86.98 Outlays from permanent balances...                       9
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         357         384         362
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.00     Federal sources...............         -11         -11         -11
    88.40     Non-Federal sources...........        -366        -364        -351
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -377        -375        -362
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................         -20           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 2,155
    national bank examiners. At present, there are approximately 2,736
    national banks with total assets of more than $2.5 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    1995 actual    1996 actual     1997 est.      1998 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................         379            372           375            353
    0102  Expense...........................        -380           -371          -356           -346
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............          -1              1            19              7
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-8413-0-8-373    1995 actual    1996 actual     1997 est.      1998 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....           6              6            13             13
            Investments in US securities:
    1102      Treasury securities, par......         231            247           245            245
    1106      Receivables, net..............           1              1             1              1
    1107      Advances and prepayments......           1              1             1              1
          Non-Federal assets:

    1206    Receivables, net................           4              4             2              2
    1207    Advances and prepayments........           2              2             2              2
    1803  Other Federal assets: Property,
            plant and equipment, net........          93             97           106            106
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         338            358           370            370
        LIABILITIES:
    2101  Federal liabilities: Accounts
            payable.........................          35             36
          Non-Federal liabilities:

    2201    Accounts payable................           8              8             7              7
    2206    Pension and other actuarial
              liabilities...................           1              1             3              3
    2207    Other...........................         182            187           103            106
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............         226            232           113            116
        NET POSITION:
    3200  Invested capital..................         112            126           257            254
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         112            126           257            254
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         338            358           370            370
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............         211         209         204
    11.3    Other than full-time permanent..                       6           6
    11.5    Other personnel compensation....           1           1           1
    11.8    Special personal services
              payments......................           1           1           1
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..         213         217         212
    12.1  Civilian personnel benefits.......          57          54          56
    21.0  Travel and transportation of
            persons.........................          28          27          28
    22.0  Transportation of things..........           1           1           2
    23.2  Rental payments to others.........          27          25          25
    23.3  Communications, utilities, and
            miscellaneous charges...........           8           5           6
    24.0  Printing and reproduction.........           2           2           2
    25.1  Advisory and assistance services..          15          11          14
    26.0  Supplies and materials............           7           7           7
    31.0  Equipment.........................          14           8           9
    32.0  Land and structures...............          -3          -1          -1
    99.0  Subtotal, reimbursable obligations         369         356         360
    99.5  Below reporting threshold.........           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............         370         356         360
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Total compensable workyears:
    2001  Full-time equivalent employment...       3,456       3,100       3,100
    2005  Full-time equivalent of overtime
            and holiday hours...............           4           4           4
    ---------------------------------------------------------------------------

                          OFFICE OF THRIFT SUPERVISION

                                  Federal Funds

    Public enterprise funds:

                          Office of Thrift Supervision

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................         143         145         139
    ----------------------------------------------------------------------------

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

            U.S. Securities:
    21.91     Par value.....................          56          77          76
    21.92     Unrealized discounts..........                      -1
                                               ---------   ---------  ----------
    21.99     Total unobligated balance,
                start of year...............          56          76          76
    22.00 New budget authority (gross)......         163         145         139
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         219         221         215
    23.95 New obligations...................        -143        -145        -139
          Unobligated balance available, end of year:

            U.S. Securities:
    24.91     Par value.....................          77          76          76
    24.92     Unrealized discounts..........          -1
                                               ---------   ---------  ----------
    24.99   Total unobligated balance, end
              of year.......................          76          76          76
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............         163         145         139
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.91 Unpaid obligations, start of year:
            Obligated balance: U.S.
            Securities: Par value...........          69          68          68
    73.10 New obligations...................         143         145         139
    73.20 Total outlays (gross).............        -144        -145        -139
    74.91 Unpaid obligations, end of year:
            Obligated balance: U.S.
            Securities: Par value...........          68          68          68
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         144         145         139
    ----------------------------------------------------------------------------

    [[Page 882]]

        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...........        -157        -140        -134
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -163        -145        -139
    ----------------------------------------------------------------------------

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

        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 1,300 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    1995 actual    1996 actual     1997 est.      1998 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................         192            151           145            141
    0102  Expense...........................        -187           -140          -144           -138
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............           5             11             1              3
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4108-0-3-373    1995 actual    1996 actual     1997 est.      1998 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Investments in US securities:

    1102    Federal assets: Treasury
              securities, par...............         125            146           146            146
    1803  Other Federal assets: Property,
            plant and equipment, net........          54             45            46             47
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         179            191           192            193
        LIABILITIES:
    2201  Non-Federal liabilities: Accounts
            payable.........................          62             61            62             64
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............          62             61            62             64
        NET POSITION:
    3100  Appropriated capital..............          64             85            84             82
    3200  Invested capital..................          53             45            46             47
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         117            130           130            129
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         179            191           192            193
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          84          85          85
    11.5    Other personnel compensation....           1           1           1
    11.8    Special personal services
              payments......................           1           1           1
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..          86          87          87
    12.1  Civilian personnel benefits.......          23          23          23
    13.0  Benefits for former personnel.....           1           1           1
    21.0  Travel and transportation of
            persons.........................           9          10           9
    22.0  Transportation of things..........           1           1           1
    23.2  Rental payments to others.........           6           6           5
    23.3  Communications, utilities, and
            miscellaneous charges...........           2           2           2
    25.2  Other services....................          10           9           8
    26.0  Supplies and materials............           1           1           1
    31.0  Equipment.........................           3           4           1
    32.0  Land and structures...............           1           1           1
    99.0  Subtotal, reimbursable obligations         143         145         139
                                               ---------   ---------  ----------
    99.9    Total obligations...............         143         145         139
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
        Total compensable workyears:
    2001  Full-time equivalent employment...       1,424       1,375       1,325
    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      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            43.0)...........................     343,955     356,740     365,344
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......     343,955     356,740     365,344
    23.95 New obligations...................    -343,955    -356,740    -365,344
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........     343,955     356,740     365,344
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................     343,955     356,740     365,344
    73.20 Total outlays (gross).............    -343,955    -356,740    -365,344
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................     343,955     356,740     365,344
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................     343,955     356,740     365,344
    90.00 Outlays...........................     343,955     356,740     365,344
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1996 actual  1997 est.   1998 est.
    Enacted/requested:
      Budget Authority..................     343,955     356,740     365,344
      Outlays...........................     343,955     356,740     365,344
    Legislative proposal, not subject to
        PAYGO:
      Budget Authority..................                                 763
      Outlays...........................                                 763
                                        ------------------------------------
    Total:
      Budget Authority..................     343,955     356,740     366,107
      Outlays...........................     343,955     356,740     366,107
                                        ====================================

        Such amounts are appropriated as may be necessary to pay the
    interest each year on the public debt (31 U.S.C. 1305, 3123). Interest
    on Government account series securities is generally computed on a cash
    basis. Interest is generally computed on an accrual basis on all other
    types of securities.

    [[Page 883]]

                           Interest on the Public Debt

                  (Legislative Proposal, not subject to PAYG0)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0550-2-1-901      1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            43.0)...........................                                 763
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                 763
    23.95 New obligations...................                                -763
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........                                 763
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                                 763
    73.20 Total outlays (gross).............                                -763
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................                                 763
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                 763
    90.00 Outlays...........................                                 763
    ---------------------------------------------------------------------------

        A portion of interest on the public debt is paid to funds that have
    invested in Treasury securities. In the schedules for legislative
    proposals for such funds, the effect of proposals on interest receipts
    are shown. In this schedule, the amounts shown are the corresponding
    interest payments to those funds.

                          GENERAL FUND RECEIPT ACCOUNTS

                               (in millions of dollars)

    ----------------------------------------------------------------------------
                                             1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
    Governmental receipts:
      20-015600  Transfer of excise taxes
        for general fund transportation
        related activities: Legislative
        proposal, subject to PAYGO..........                                 646
      20-015800  Transportation fuels tax...       7,468       7,669       7,835
      20-065000  Deposit of earnings,
        Federal Reserve System..............      20,477      23,184      22,910
        Legislative proposal, subject to
          PAYGO.............................                                  96
      20-085000  Registration, filing, and
        transaction fees....................           5           5           5
      20-086900  Fees for legal and judicial
        services, not otherwise classified..          56          56          56
      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
      20-102000  Fines, penalties, and
        forfeitures, economic stabilization
        laws................................          90
      20-103000  Fines, penalties and
        forfeitures, immigration and labor
        laws................................          59          59          59
      20-104000  Fines, penalties, and
        forfeitures, customs, commerce, and
        antitrust laws......................          83          83          83
      20-105000  Fines, penalties, and
        forfeitures, narcotic prohibition
        and alcohol laws....................           2           2           2
      20-106000  Forfeitures of unclaimed
        money and property..................          77          77          77
      20-108000  Fines, penalties, and
        forfeitures, Federal coalmine health
        and safety laws.....................          15          15          15
      20-109900  Fines, penalties and
        forfeitures, not otherwise
        classified..........................         246         246         246
      20-129900  Gifts to the United States,
        not otherwise classified............           2           2           2
      20-241100  User fees for IRS, Treasury          50          50          52
      20-309200  Recovery from Highway Trust
        Fund for refunds of taxes...........         664       1,047       1,071
      20-309400  Recovery from Airport and
        Airway Trust Fund for refunds of
        taxes...............................          36           7
      20-309990  Refunds of moneys
        erroneously received and recovered
        (20X1807)...........................        -121         -20         -20
      95-085015  Registration, filing, and
        transaction fees, SEC...............         532         527         568
      99-011050  Individual income taxes....     656,351     674,276     708,311
        Legislative proposal, subject to
          PAYGO.............................                  -1,659     -17,178
      99-011100  Corporation income and
        excess profits taxes................     171,501     176,196     187,013
        Legislative proposal, subject to
          PAYGO.............................                      -1       1,280
      99-015250  Other Federal fund excise
        taxes...............................        -692        -111        -285
        Legislative proposal, subject to
          PAYGO.............................                    -327           6
      99-015300  Estate and gift taxes......      17,189      17,588      18,818
        Legislative proposal, subject to
          PAYGO.............................                                  -1
      99-015500  Tobacco excise tax.........       5,795       5,694       5,661
      99-015600  Alcohol excise tax.........       7,220       7,171       7,119
      99-015700  Telephone excise tax.......       4,234       4,485       4,746
      99-031050  Other Federal fund customs
        duties..............................      12,054      10,621      12,566
        Legislative proposal, subject to
          PAYGO.............................                                -799
      99-089400  Ozone depleting chemicals
        tax.................................         320         113          47
                                               ---------   ---------  ----------
    General Fund Governmental receipts......     903,722     927,064     961,016
    ----------------------------------------------------------------------------
    Offsetting receipts from the public:
      20-143500  General fund proprietary
        interest receipts,not otherwise
        classified,Treasury.................         196         196         196
      20-144100  Interest on loans to the
        District of Columbia................           4           3           3
      20-145000  Interest payments from
        States, Cash management improvement.          46          67          65
      20-146100  Interest on loans to United
        Kingdom.............................          27          25          22
      20-146310  Interest on quota in
        International Monetary Fund.........         475         483         483
      20-148400  Interest on deposits in tax
        and loan accounts...................         757         736         750
      20-149900  Net interest received from
        direct loan financing accounts......       3,031       4,391       5,754
      20-247500  Vendor user fees, Treasury:
        Legislative proposal, subject to
        PAYGO...............................                                  15
      20-261300  Proceeds from the sale of
        United States Enrichment Corporation                               1,800
      20-286800  Dollar conversion of
        foreign currency loan repayments,
        Treasury............................          13          13          13
      20-296100  Repayment of loans to
        United Kingdom......................         106         108         110
      20-322000  All other general fund
        proprietary receipts, Treasury......       1,236       1,000       1,000
      20-387500  Budget clearing account
        (suspense)..........................         264
                                               ---------   ---------  ----------
    General Fund Offsetting receipts from
     the public.............................       6,155       7,022      10,211
    ----------------------------------------------------------------------------
    Intragovernmental payments:
      13-141000  Interest on investment,
        economic development revolving fund.           4           4           4
      14-142400  Interest on investment,
        Colorado River projects.............         120          87          67
      14-142700  Interest on advances to
        Colorado River Dam Fund, Boulder
        Canyon project......................          14          14          14
      20-135100  Interest on loans to BPA...         354         408         425
      20-135400  Interest on loans for
        housing for the elderly or
        handicapped.........................         555         435         361
      20-135500  Interest on loans to Land
        Acquisition and Development Fund,
        PADC: Legislative proposal, not
        subject to PAYGO....................                     157
      20-136100  Interest on loans to the
        Secretary of Transportation,
        Railroad rehabilitation and
        improvement fund....................           3
      20-136300  Interest on loans for
        college housing and academic
        facilities loans, Education.........          12          12          11
      20-140100  Interest on loans to
        Commodity Credit Corporation........         355          76         342
      20-140500  Interest on loans to
        H.U.D., college housing loans, ED...           9          11          12
      20-141700  Interest on loans to
        Tennessee Valley Authority..........           1           4           2
      20-141800  Interest on loans to
        Federal Financing Bank..............       6,458       4,351       3,958
      20-142500  Interest on loans to Rural
        Development Insurance Fund..........         140         139         136
      20-143000  Interest on loans to Rural
        housing insurance fund..............           1
      20-143300  Interest on loans to
        National flood insurance fund, FEMA.          12          42          42
      20-143900  Interest on loans to Rural
        Telephone Bank......................          33          28           7
      20-149100  Interest on net
        investments, Panama Canal Commission                       6           6
      20-149500  Interest payments on
        repayable advances to the Black Lung
        Disability Trust Fund...............         445         465         494
      20-149700  Payment of interest on
        advances to the Railroad Retirement
        Board...............................         248         244         236
      20-241600  Charges for administrative
        expenses of Social Security Act as
        amended.............................         304         304         305
      20-320000  Receivables from cancelled
        accounts, Treasury..................         184         184         184
      20-330500  Transfer of excess receipts
        to the general fund, trust fund
        payments............................          17
      20-388500  Undistributed
        intragovernmental payments, Treasury          -7
      72-138000  Interest on loans to A.I.D.
        Housing Guaranty Program............          11          11          11
      73-142800  Interest on advances to
        Small Business Administration.......         188         162         138
      91-142200  Interest on loans, Higher
        Education Facilities Loan Fund......           3           3           3
                                               ---------   ---------  ----------

    [[Page 884]]

    General Fund Intragovernmental payments.       9,464       7,147       6,758
    ---------------------------------------------------------------------------

                       Other Consolidated Receipt Accounts

                               (in millions of dollars)

    ----------------------------------------------------------------------------
                                             1996 actual   1997 est.   1998 est.
    ----------------------------------------------------------------------------
      20-977910  Employing agency
        contributions, miscellaneous trust
        funds, government-wide..............                       1           1
      20-977920  Interest, miscellaneous
        trust funds, government-wide........           1           2           2
    ---------------------------------------------------------------------------

                 GENERAL PROVISIONS--DEPARTMENT OF THE TREASURY

        [Section 111. 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, 1997, shall be made in compliance with the
    reprogramming guidelines contained in the House and Senate reports
    accompanying this Act.]
        Sec. [112] 101. 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. 113. 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, complies 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. 114. The Internal Revenue Service shall institute policies and
    procedures which will safeguard the confidentiality of taxpayer
    information.]
        [Sec. 115. The funds provided to the Bureau of Alcohol, Tobacco and
    Firearms for fiscal year 1997 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. 116. Paragraph (3)(C) of section 9703(g) of title 31, United
    States Code, is amended--
            (1) by striking in the third sentence ``and at the end of each
        fiscal year thereafter'';
            (2) by inserting in lieu thereof ``1994, 1995, and 1996''; and
            (3) by adding at the end the following new sentence: ``At the
        end of fiscal year 1997, and at the end of each fiscal year
        thereafter, the Secretary shall reserve any amounts that are
        required to be retained in the Fund to ensure the availability of
        amounts in the subsequent fiscal year for purposes authorized under
        subsection (a).'']
        [Sec. 117. Of the funds available to the Internal Revenue Service,
    $13,000,000 shall be made available to continue the private sector debt
    collection program which was initiated in fiscal year 1996 and
    $13,000,000 shall be transferred to the Departmental Offices
    appropriation to initiate a new private sector debt collection program:
    Provided, That the transfer provided herein shall be in addition to any
    other transfer authority contained in this Act.]
        [Sec. 118. Section 923(j) of title 18, United States Code, is
    amended by striking the period after the last sentence, and inserting
    the following: ``, including the right of a licensee to conduct `curios
    or relics' firearms transfers and business away from their business
    premises with another licensee without regard as to whether the location
    of where the business is conducted is located in the State specified on
    the license of either licensee.''.]
        Sec. 102. 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 of 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. 103. Not to exceed 2 percent of any appropriations in this Act
    made available to the Departmental 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, 1997.)

                           TITLE V--GENERAL PROVISIONS

                                    This Act

        Section 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. Section 5131 of title 31, United States Code, is
    amended--
             (1) by striking subsection (c); and
             (2) by redesignating subsection (d) as subsection (c).]
        Sec. [504] 503. 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] 504. None of the funds made available by this Act shall
    be available for the purpose of transferring control over the Federal
    Law Enforcement Training Centerlocated at Glynco, Georgia, and Artesia,
    New Mexico, out of the Treasury Department.
         Sec. [506] 505. 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] 506. 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).
        Sec. [508] 507. The Office of Personnel Management may, during the
    fiscal year ending September 30, [1997] 1998, 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. The United States Secret Service may, during the fiscal
    year ending September 30, 1997, and hereafter, accept donations of money
    to offset costs incurred while protecting former Presidents and spouses
    of former Presidents when the former President or

    [[Page 885]]

    spouse travels for the purpose of making an appearance or speech for a
    payment of money or any thing of value.]
        Sec. [510] 508. 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 90 days after his release from such service or from
    hospitalization continuing after discharge for a period of not more than
    1 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.
        Sec. [511] 509. 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 advance notice to the
    House and Senate Committees on Appropriations.
        Sec. [512] 510. 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. [513] 511. (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. [514] 512. 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 sections 9.400 through 9.409 of title 48, Code
    of Federal Regulations.
        Sec. [515] 513. Except as otherwise specifically provided by law,
    not to exceed 50 percent of unobligated balances remaining available at
    the end of fiscal year [1997] 1998 from appropriations made available
    for salaries and expenses for fiscal year [1997] 1998 in this Act, shall
    remain available through September 30, [1998] 1999, 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. 516. 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 in the budget estimates submitted for appropriations
    without the advance approval of the House and Senate Committees on
    Appropriations: Provided, 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: Provided further, That this provision
    does not apply to accounts that do not contain an object identification
    for travel.]
        [Sec. 517. Notwithstanding any other provision of law or regulation
    during the fiscal year ending September 30, 1997, and thereafter:
             (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. 518. 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.]
        [Sec. 519. The provision of section 518 shall not apply where the
    life of the mother would be endangered if the fetus were carried to
    term, or the pregnancy is the result of an act of rape or incest.]
        [Sec. 520. 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. 521. Notwithstanding title 5, United States Code, Personal
    Service Contractors (PSC) employed by the Department of the Treasury
    shall be considered as Federal Government employees for purposes of
    making available Federal employee health and life insurance.]
        [Sec. 522. Section 5131 of title 31, United States Code, is amended
    by striking subsection (c); and by redesignating subsection (d) as
    subsection (c).]
        [Sec. 523. Section 5112(i)(4) of title 31, United States Code, is
    amended by adding at the end the following new subparagraph:
            ``(C) The Secretary may continue to mint and issue coins in
        accordance with the specifications contained in paragraphs (7), (8),
        (9), and (10) of subsection (a) and paragraph (1)(A) of this
        subsection at the same time the Secretary in minting and issuing
        other bullion and proof gold coins under this subsection in
        accordance with such program procedures and coin specifications,
        designs, varieties, quantities, denominations, and inscriptions as
        the Secretary, in the Secretary's discretion, may prescribe from
        time to time.'': Provided, That profits generated from the sale of
        gold to the United States Mint for this program shall be considered
        as a receipt to be deposited into the General Fund of the Treasury.]
        [Sec. 524. Section 5112 of title 31, United States Code, is amended
    by adding at the end the following new subsection:
             ``(k) The Secretary may mint and issue bullion and proof
        platinum coins in accordance with such specifications, designs,
        varieties, quantities, denominations, and inscriptions as the
        Secretary, in the Secretary's discretion, may prescribe from time to
        time.'': Provided, That the Secretary is authorized to use
        Government platinum reserves stockpiled at the United States Mint as
        working inventory and shall ensure that reserves utilized are
        replaced by the Mint.]
        [Sec. 526. (a) Reimbursement of Certain Attorney Fees and Costs.--
             (1) In general.--The Secretary of the Treasury shall pay from
        amounts appropriated in title I of this Act under the heading,
        ``Departmental Offices, Salaries and Expenses'', up to $500,000 to
        reimburse former employees of the White House Travel Office whose
        employment in that Office was terminated on May 19, 1993, for any
        attorney fees and costs they incurred with respect to that
        termination.
             (2) Verification required.--The Secretary shall pay an
        individual in full under paragraph (1) upon submission by the
        individual of documentation verifying the attorney fees and costs.
             (3) No inference of liability.--Liability of the United States
        shall not be inferred from enactment of or payment under this
        subsection.

    [[Page 886]]

         (b) Limitation on Filing of Claims.--The Secretary of the Treasury
    shall not pay any claim filed under this section that is filed later
    than 120 days after the date of the enactment of this Act.
         (c) Limitation.--Payments under subsection (a) shall not include
    attorney fees or costs incurred with respect to any Congressional
    hearing or investigation into the termination of employment of the
    former employees of the White House Travel Office.
         (d) Reduction.--The amount paid pursuant to this section to an
    individual for attorney fees and costs described in subsection (a) shall
    be reduced by any amount received before the date of the enactment of
    this Act, without obligation for repayment by the individual, for
    payment of such attorney fees and costs (including any amount received
    from the funds appropriated for the individual in the matter relating to
    the ``Office of the General Counsel'' under the heading ``Office of the
    Secretary'' in title I of the Department of Transportation and Related
    Agencies Appropriations Act, 1994).
         (e) Payment in Full Settlement of Claims Against the United
    States.--Payment under this section, when accepted by an individual
    described in subsection (a), shall be in full satisfaction of all claims
    of, or on behalf of, the individual against the United States that arose
    out of the termination of the White House Travel Office employment of
    that individual on May 19, 1993.]
        Sec. [527] 514. None of the funds made available in this Act may be
    used by the Executive Office of the President to request from the
    Federal Bureau of Investigation any official background investigation
    report on any individual, except when it is made known to the Federal
    official having authority to obligate or expend such funds that--
             (1) such individual has given his or her express written
        consent for such request not more than 6 months prior to the date of
        such request and during the same presidential administration; or
             (2) such request is required due to extraordinary circumstances
        involving national security.
        [Sec. 528. (a) Closing of Alley.--The alley bisecting the property
    on which a facility is being constructed for use by the United States
    Government at 930 H Street, N.W., Washington, District of Columbia, is
    closed to the public, without regard to any contingencies.
        (b) Jurisdiction.--The Administrator of General Services shall have
    administrative jurisdiction over, and shall hold title on behalf of the
    United States in, the alley, property, and facility referred to in
    subsection (a).]
        [Sec. 529. (a) Commemorative Coin Program Restrictions.--Section
    5112 of title 31, United States Code, as amended by sections 524 and 530
    of this Act, is amended by adding at the end the following new
    subsection:
         ``(m) Commemorative Coin Program Restrictions.--
             ``(1) Maximum number.--Beginning January 1, 1999, the Secretary
        may mint and issue commemorative coins under this section during any
        calendar year with respect to not more than 2 commemorative coin
        programs. I22 ``(2) Mintage levels.--
                 ``(A) In general.--Except as provided in subparagraph (B),
            in carrying out any commemorative coin program, the Secretary
            shall mint--
                     ``(i) not more than 750,000 clad half-dollar coins;
                     ``(ii) not more than 500,000 silver one-dollar coins;
                and
                     ``(iii) not more than 100,000 gold five-dollar or ten-
                dollar coins.
                 ``(B) Exception.--If the Secretary determines, based on
            independent, market-based research conducted by a designated
            recipient organization of a commemorative coin program, that the
            mintage levels described in subparagraph (A) are not adequate to
            meet public demand for that commemorative coin, the Secretary
            may waive one or more of the requirements of subparagraph (A)
            with respect to that commemorative coin program.
                 ``(C) Designated recipient organization defined.--For
            purposes of this paragraph, the term `designated recipient
            organization' means any organization designated, under any
            provision of law, as the recipient of any surcharge imposed on
            the sale of any numismatic item.''.
         (b) Recovery of Mint Expenses Required Before Payment of Surcharges
    to any Recipient Organization.--
             (1) Clarification of law relating to deposit of surcharges in
        the numismatic public enterprise fund.--Section 5134(c)(2) of title
        31, United States Code, is amended by inserting ``, including
        amounts attributable to any surcharge imposed with respect to the
        sale of any numismatic item'' before the period.
             (2) Conditions on payment of surcharges to recipient
        organizations.--Section 5134 of title 31, United States Code, is
        amended by adding at the end the following new subsection:
             ``(f) Conditions on Payment of Surcharges to Recipient
        Organizations.--
                 ``(1) Payment of surcharges.--Notwithstanding any other
            provision of law, no amount derived from the proceeds of any
            surcharge imposed on the sale of any numismatic item shall be
            paid from the fund to any designated recipient organization
            unless--
                     ``(A) all numismatic operation and program costs
                allocable to the program under which such numismatic item is
                produced and sold have been recovered; and
                     ``(B) the designated recipient organization submits an
                audited financial statement that demonstrates to the
                satisfaction of the Secretary of the Treasury that, with
                respect to all projects or purposes for which the proceeds
                of such surcharge may be used, the organization has raised
                funds from private sources for such projects and purposes in
                an amount that is equal to or greater than the maximum
                amount the organization may receive from the proceeds of
                such surcharge.
                 ``(2) Annual audits.--
                     ``(A) Annual audits of recipients required.--Each
                designated recipient organization that receives any payment
                from the fund of any amount derived from the proceeds of any
                surcharge imposed on the sale of any numismatic item shall
                provide, as a condition for receiving any such amount, for
                an annual audit, in accordance with generally accepted
                government auditing standards by an independent public
                accountant selected by the organization, of all such
                payments to the organization beginning in the first fiscal
                year of the organization in which any such amount is
                received and continuing until all amounts received by such
                organization from the fund with respect to such surcharges
                are fully expended or placed in trust.
                     ``(B) Minimum requirements for annual audits.--At a
                minimum, each audit of a designated recipient organization
                pursuant to subparagraph (A) shall report--
                 ``(i) the amount of payments received by the designated
            recipient organization from the fund during the fiscal year of
            the organization for which the audit is conducted that are
            derived from the proceeds of any surcharge imposed on the sale
            of any numismatic item;
                 ``(ii) the amount expended by the designated recipient
            organization from the proceeds of such surcharges during the
            fiscal year of the organization for which the audit is
            conducted; and
                 ``(iii) whether all expenditures by the designated
            recipient organization during the fiscal year of the
            organization for which the audit is conducted from the proceeds
            of such surcharges were for authorized purposes.
                     ``(C) Responsibility of organization to account for
                expenditures of surcharges.--Each designated recipient
                organization that receives any payment from the fund of any
                amount derived from the proceeds of any surcharge imposed on
                the sale of any numismatic item shall take appropriate
                steps, as a condition for receiving any such payment, to
                ensure that the receipt of the payment and the expenditure
                of the proceeds of such surcharge by the organization in
                each fiscal year of the organization can be accounted for
                separately from all other revenues and expenditures of the
                organization.
                     ``(D) Submission of audit report.--Not later than 90
                days after the end of any fiscal year of a designated
                recipient organization for which an audit is required under
                subparagraph (A), the organization shall--
                 ``(i) submit a copy of the report to the Secretary of the
            Treasury; and
                 ``(ii) make a copy of the report available to the public.
                     ``(E) Use of surcharges for audits.--Any designated
                recipient organization that receives any payment from the
                fund of any amount derived from the proceeds of any
                surcharge imposed on the sale of any numismatic item may use
                the amount received to pay the cost of an audit required
                under subparagraph (A).
                     ``(F) Waiver of paragraph.--The Secretary of the
                Treasury may waive the application of any subparagraph of
                this paragraph to any designated recipient organization for
                any fiscal

    [[Page 887]]

                year after taking into account the amount of surcharges that
                such organization received or expended during such year.
                     ``(G) Nonapplicability to federal entities.--This
                paragraph shall not apply to any Federal agency or
                department or any independent establishment in the executive
                branch that receives any payment from the fund of any amount
                derived from the proceeds of any surcharge imposed on the
                sale of any numismatic item.
                     ``(H) Availability of books and records.--An
                organization that receives any payment from the fund of any
                amount derived from the proceeds of any surcharge imposed on
                the sale of any numismatic item shall provide, as a
                condition for receiving any such payment, to the Inspector
                General of the Department of the Treasury or the Comptroller
                General of the United States, upon the request of such
                Inspector General or the Comptroller General, all books,
                records, and work papers belonging to or used by the
                organization, or by any independent public accountant who
                audited the organization in accordance with subparagraph
                (A), which may relate to the receipt or expenditure of any
                such amount by the organization.
                 ``(3) Use of agents or attorneys to influence commemorative
            coin legislation.--No portion of any payment from the fund to
            any designated recipient organization of any amount derived from
            the proceeds of any surcharge imposed on the sale of any
            numismatic item may be used, directly or indirectly, by the
            organization to compensate any agent or attorney for services
            rendered to support or influence in any way legislative action
            of the Congress relating to such numismatic item.
                 ``(4) Designated recipient organization defined.--For
            purposes of this subsection, the term `designated recipient
            organization' means any organization designated, under any
            provision of law, as the recipient of any surcharge imposed on
            the sale of any numismatic item.''.
             (3) Scope of application.--The amendments made by this section
        shall apply with respect to the proceeds of any surcharge imposed on
        the sale of any numismatic item that are deposited in the Numismatic
        Public Enterprise Fund after the date of the enactment of this Act.
             (4) Repeal of existing recipient report requirement.--Section
        303 of Public Law 103-186 (31 U.S.C. 5112 note) is repealed.
         (c) Quarterly Financial Reports.--Section 5134 of title 31, United
    States Code, is amended by adding at the end the following new
    subsection:
         ``(g) Quarterly Financial Reports.--
             ``(1) In general.--Not later than the 30th day of each month
        following each calendar quarter through and including the final
        period of sales with respect to any commemorative coin program
        authorized on or after the date of enactment of the Treasury, Postal
        Service, and General Government Appropriations Act, 1997, the Mint
        shall submit to the Congress a quarterly financial report in
        accordance with this subsection.
             ``(2) Requirements.--Each report submitted under paragraph (1)
        shall include, with respect to the calendar quarter at issue--
                 ``(A) a detailed financial statement, prepared in
            accordance with generally accepted accounting principles, that
            includes financial information specific to that quarter, as well
            as cumulative financial information relating to the entire
            program;
                 ``(B) a detailed accounting of--
                     ``(i) all costs relating to marketing efforts;
                     ``(ii) all funds projected for marketing use;
                     ``(iii) all costs for employee travel relating to the
                promotion of commemorative coin programs;
                     ``(iv) all numismatic items minted, sold, not sold, and
                rejected during the production process; and
                     ``(v) the costs of melting down all rejected and unsold
                products;
                 ``(C) adequate market-based research for all commemorative
            coin programs; and
                 ``(D) a description of the efforts of the Mint in keeping
            the sale price of numismatic items as low as practicable.''.
         (d) Citizens Commemorative Coin Advisory Committee.--
             (1) Fixed terms for members.--Section 5135(a)(4) of title 31,
        United States Code, is amended to read as follows:
             ``(4) Terms.--Each member appointed under clause (i) or (iii)
        of paragraph (3)(A) shall be appointed for a term of 4 years.''.
             (2) Chairperson.--Section 5135(a) of title 31, United States
        Code, is amended by adding at the end the following new paragraph:
             ``(7) Chairperson.--
                 ``(A) In general.--Subject to subparagraph (B), the
            Chairperson of the Advisory Committee shall be elected by the
            members of the Advisory Committee from among such members.
                 ``(B) Exception.--The member appointed pursuant to
            paragraph (3)(A)(ii) (or the alternate to that member) may not
            serve as the Chairperson of the Advisory Committee, beginning on
            June 1, 1999.''.
         (e) Effective Date.--This section and the amendments made by this
    section shall take effect on the date of enactment of this Act.]
    (Treasury, Postal Service and General Government Appropriations Act,
    1997.)