Appendix - Department of the Treasury

[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)

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)

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

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)

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)

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

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)

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)

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

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)

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)

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)

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)

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)

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)

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)

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)

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)

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

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)

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)

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)

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

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)

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)

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

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)

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)

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)

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)

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)

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

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)

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)

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)

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

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)

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)

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)

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)

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

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)

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)

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)

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)

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)

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)

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)

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)

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

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)

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)

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

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)

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

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)

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

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)

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)

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)

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)

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)

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)

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)

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)

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)

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

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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.)}}