    [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 1999

    [[Page 759]]

                           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] Buildings 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; [$114,771,000] $123,846,000: Provided, [That
    section 113(2) of the Fiscal Year 1997 Department of Commerce, Justice,
    and State, the Judiciary, and Related Agencies Appropriations Act,
    Public Law 104-208 (110 Stat. 3009-22) is amended by striking ``12
    months'' and inserting in lieu thereof ``2 years'': Provided further,]
    That the Office of Foreign Assets Control shall be funded at no less
    than [$4,500,000] $5,517,000: [Provided further, That chapter 9 of the
    fiscal year 1997 Supplemental Appropriations Act for Recovery from
    Natural Disasters, and for Overseas Peacekeeping Efforts, including
    those in Bosnia, Public Law 105-18 (111 Stat. 195-96) is amended by
    inserting after the ``County of Denver'' in each instance ``the County
    of Arapahoe'': Provided further, That $200,000 are provided to conduct a
    comprehensive study of gambling's effects on bankruptcies in the United
    States: Provided further, That for necessary expenses of the Office of
    Enforcement, including, but not limited to, making transfers of funds to
    Treasury bureaus and offices for programs, projects or initiatives
    directed as the investigation or prosecution of violent crime,
    $1,600,000, to remain available until expended, to be derived from
    balances available in the Violent Crime Reduction Trust Fund]. (Treasury
    Department Appropriations Act, 1998.)

                      Office of Professional Responsibility

                              salaries and expenses

        For necessary expenses of the Office of Professional Responsibility,
    including purchase and hire of passenger motor vehicles, [$1,250,000:
    Provided, That the Under Secretary of Treasury for Enforcement shall
    task the Office of Professional Responsibility to conduct a
    comprehensive review of integrity issues and other matters related to
    the potential vulnerability of the United States Customs Service to
    corruption, to include examination of charges of professional misconduct
    and corruption as well as analysis of the efficacy of departmental and
    bureau internal affairs systems] $1,654,000. (Treasury Department
    Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-999      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Secretarial policy and program
              development...................          41
    00.02   International affairs...........          31
    00.03   Departmental management and
              administration................          38
    00.04   Buildings and maintenance
              operations....................          16
    00.05   Repairs and Improvements........           2
    00.07   Office of Professional
              Responsibility................           1           1           2
    00.08   Executive Direction.............                      21          21
    00.09   Fiscal & Financial Services
              Policies & Programs...........                      10          11
    00.10   Tax & Economic Policies &
              Programs......................                      23          24
    00.11   Enforcement Policies & Programs.                      12          15
    00.12   International Affairs Policies &
              Programs......................                      46          30
    00.13   Treasury-Wide Mgmt Policies &
              Programs......................                      21          23
    00.14   Violent Crime Reduction Trust
              Fund..........................          17           2
                                               ---------   ---------  ----------
    00.91     Total direct program..........         146         136         126
    09.01 Executive Direction...............           1           1           1
    09.02 Fiscal & Financial Policies &
            Programs........................           6           6           6
    09.03 Enforcement Policies & Programs...           3           4           4
    09.04 International Affairs Policies &
            Programs........................          15          16          16
    09.05 Treasury-Wide Management..........           5           5           5
                                               ---------   ---------  ----------
    09.99   Total reimbursable program......          30          32          32
                                               ---------   ---------  ----------
    10.00   Total obligations...............         176         168         158
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......          14          19           5
    22.00 New budget authority (gross)......         193         153         158
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           2
    22.30 Unobligated balance expiring......         -14
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         195         172         163
    23.95 New obligations...................        -176        -168        -158
    24.40 Unobligated balance available, end
            of year: Uninvested.............          19           5           5
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         115         118         126
    42.00   Transferred from other accounts.          48           3
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........         163         121         126
          Permanent:

            Spending authority from
                offsetting collections:
    68.00     Spending authority from
                offsetting collections--
                Federal.....................          25          32          32
    68.10     Change in orders on hand from
                Federal sources.............           5
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total)...................          30          32          32
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         193         153         158
    ----------------------------------------------------------------------------

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

            Obligated balance:
    72.40     Uninvested....................          37          55          98
    72.41     U.S. Securities: Par value....           2           1
    72.95   Orders on hand from Federal
              sources.......................          14          19          19
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          53          75         117
    73.10 New obligations...................         176         168         158
    73.20 Total outlays (gross).............        -153        -147        -159
    73.40 Adjustments in expired accounts...           1          21
    73.45 Adjustments in unexpired accounts.          -2
          Unpaid obligations, end of year:

            Obligated balance:
    74.40     Uninvested....................          55          98          96
    74.41     U.S. Securities: Par value....           1
    74.95   Orders on hand from Federal
              sources.......................          19          19          19
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................          75         117         115
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         113         113         117
    86.93 Outlays from current balances.....          15           1           8
    86.97 Outlays from new permanent
            authority.......................          25          32          32
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         153         147         159
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -25         -32         -32
    88.95 Change in orders on hand from
            Federal sources.................          -5
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         163         121         126
    90.00 Outlays...........................         128         115         127
    ---------------------------------------------------------------------------

        Departmental Offices' function in the Treasury Department is to
    provide basic support to the Secretary of the Treasury,

    [[Page 760]]

    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- 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.

        Executive Direction: The function of the Executive Direction Budget
    Activity is to set policy and provide professional support regarding
    legislative initiatives, national security, legal matters and issues of
    public interest to the Secretary, Deputy Secretary, and Treasury policy
    officials. This activity includes the immediate offices of the
    Secretary, the Deputy Secretary, the Chief of Staff, the Executive
    Secretary, the Assistant Secretary (Legislative Affairs and Public
    Liaison), the Assistant Secretary (Public Affairs), the Office of
    General Counsel, and Intelligence Support.

        Fiscal and Financial Services Policies and Programs: The function of
    the Fiscal and Financial Services Policies and Programs 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. Specifically, this activity ensures that the management
    of the Federal government's cash minimizes risk, and strikes a balance
    between cash needs and short-term investments. This activity provides
    decision makers and stakeholders with timely, concise and thorough
    policies, guidance and analysis in the areas of: financial institutions,
    financial regulation, the equitable and efficient delivery of financial
    services, the availability of credit, financial crimes, federal debt
    finance, capital markets, the privatization of government assets, and
    any other issues related to domestic finance and financial services.
    This activity includes the immediate office of the Under Secretary
    (Domestic Finance), the Assistant Secretary (Financial Institutions),
    the DAS Financial Institutions Policy, the Assistant Secretary
    (Financial Markets), the Fiscal Assistant Secretary, and the Deputy
    Assistant Secretary for Community Development Policy.

        Tax and Economic Policies and Programs: The functions of the Tax and
    Economic Policies and Programs Activity are to: (1) Tax--develop and
    implement tax policies and programs; provide official estimates of all
    Government receipts for the President's Budget, fiscal policy decisions,
    and cash management decisions; establish policy criteria reflected in
    regulations and rulings and guide preparation of them with the Internal
    Revenue Service to implement the Internal Revenue Code; negotiate tax
    treaties for the United States; and provide economic and legal policy
    analysis for domestic and international tax policy decisions. (2)
    Economic--monitor macro- and micro- economic developments and assist in
    determining appropriate economic policies; collect and analyze data
    pertaining to international portfolio investment and foreign exchange
    positions; develop an overall appraisal of the current state of, and
    outlook for the economy; provide written and oral briefing materials for
    the Secretary, other officials, and outsiders; participate in
    interagency groups working on economic matters to develop and maintain a
    coordinated and consistent government-wide economic program. This
    activity includes the offices of the Assistant Secretary (Tax Policy)
    and the Assistant Secretary (Economic Policy).

        Enforcement Policies and Programs: The function of the Enforcement
    Policies and Programs activity is to provide policy development,
    guidance and coordination to Treasury's law enforcement entities in
    order to achieve the following goals: combat money laundering and other
    financial crime, interdict illegal drugs, enforce economic sanctions,
    reduce violent crime, protect our nation's leaders, and provide quality
    training for enforcement personnel. Responsibilities include: providing
    Departmental oversight and supervision of U.S. Customs Service, 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
    Office of Enforcement also administers economic sanctions against
    selective foreign countries, international narcotics traffickers and
    international terrorists in furtherance of U.S. foreign policy and
    national security goals. This activity includes the immediate offices of
    the Under Secretary for Enforcement, the Assistant Secretary
    (Enforcement), and the Office of Foreign Assets Control.

        International Affairs Policies and Programs: The International
    Affairs Policies and Programs budget activity includes the immediate
    offices of the Under Secretary (International Affairs) and the Assistant
    Secretary (International Affairs) and the Office of International
    Affairs. The Office of International Affairs assists the Secretary in
    the formulation and execution of U.S. international economic and
    financial policies regarding a wide range of international development
    and analysis functions involving: trade and investment, energy policy,
    monetary affairs, development financing, and general economic research
    into international financial issues. The Office of International Affairs
    works closely with other federal agencies and international financial
    institutions; and coordinates international financial and macro-economic
    policy with the National Economic Council (Annual Economic Summit), the
    National Security Council, the Council of Economic Advisors, the Office
    of Management and Budget (foreign country risk review), the United
    States Trade Representative (financial services, investment, etc.), and
    all components of the Executive Office of the President. Under
    Presidential Executive Order, the Office of International Affairs
    participates with the Department of State in the collection and analysis
    of economic information on foreign countries. In the area of
    international monetary and foreign exchange policy, the Office of
    International Affairs shares responsibility with the Federal Reserve
    (principally, the Board of Governors, but also the Federal Reserve Bank
    of New York) working closely with the International Monetary Fund. In
    the area of international development, the Office of International
    Affairs formulates resource needs, notably U.S. contributions, policies
    and programs for various Multilateral Development Banks. With the
    Export-Import Bank, the Office of International Affairs has
    responsibility for export credit finance.

    [[Page 761]]

        Treasury-wide Management Policies and Programs: The Treasury-wide
    Management Policies and Programs Activity consists of the office of the
    Assistant Secretary (Management) and chief Financial officer and the
    Treasurer of the United States. It provides policy advice on: matters
    involving the internal management of the Department and its bureaus;
    coinage and currency production and security; the sale and retention of
    savings bonds; financial management, information systems, security,
    property management, human resources, procurement and contracting,
    strategic planning; and customer service.

                                                           1999 est.
    Performance Measures:
     Turnaround time in responding to Congressional
      requests for information........................            2  weeks
     Index of calculating interest rates within one
      day of required pricing date (in percent).......                 100
     Percentage reduction of backlogged financial
      transfer applications in the Office of Foreign
      Assets Control..................................                  10
     Percentage reduction of backlogged OFAC civil
      monetary penalty cases in inventory.............                  10
     Economic conditions in developing countries
      measured by quantitative indicators.............      Maintain  or
                                                                   improve
     Economic conditions of foreign countries which
      are major U.S. trading partners measured by
      growth rate.....................................      Maintain  or
                                                                   improve
     Audit opinion on the Consolidated Treasury-Wide
      Financial Statements............................Unqualified  opinion
     Percentage of customer service standards met by
      Treasury and its bureaus........................              95-100
     Percentage of Treasury bureaus in compliance with
      GPRA requirements...............................                 100

                                                           1999 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

        The Office of Professional Responsibility (OPR) assists the Office
    of the Under Secretary for Enforcement in providing greater oversight
    and management of Treasury enforcement bureaus and offices and
    standardizing and streamlining enforcement policies and procedures.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-999      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          61          68          68
    11.3      Other than full-time permanent           3           4           4
    11.5      Other personnel compensation..           5           2           2
    11.8      Special personal services
                payments....................                       2           2
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          69          76          76
    12.1    Civilian personnel benefits.....          13          17          16
    21.0    Travel and transportation of
              persons.......................           3           6           2
    22.0    Transportation of things........                       1
    23.2    Rental payments to others.......           1           1           1
    23.3    Communications, utilities, and
              miscellaneous charges.........           9           8           8
    24.0    Printing and reproduction.......           2           2           2
    25.2    Other services..................          42          18          17
    26.0    Supplies and materials..........           2           3           2
    31.0    Equipment.......................           4           4           2
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         145         136         126
    99.0  Reimbursable obligations..........          30          32          32
    99.5  Below reporting threshold.........           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............         176         168         158
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0101-0-1-999      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......         924       1,010       1,043
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         129         118         126
    ---------------------------------------------------------------------------

            United States Community Adjustment and Investment Program

        For the United States Community Adjustment and Investment Program
    authorized by section 543 of the North American Free Trade Agreement
    Implementation Act, $37,000,000, to remain available until September 30,
    2000: Provided, That the Secretary may transfer such funds to the North
    American Development Bank and/or to one or more Federal agencies for the
    purpose of enabling the Bank or such Federal agencies to assist in
    carrying out the program by providing technical assistance, grants,
    loans, loan guarantees, and other financial subsidies endorsed by the
    inter-agency finance committee established by section 7 of Executive
    Order 12916: Provided further, That no portion of such funds may be
    transferred to the Bank unless the Secretary shall have first entered
    into an agreement with the Bank that provides that any such funds may
    not be used for the Bank's administrative expenses: Provided further,
    That any funds transferred to the Bank under this head will be in
    addition to the 10 percent of the paid-in capital paid to the Bank by
    the United States referred to in section 543 of the Act: Provided
    further, That any funds transferred to any Federal agency under this
    head will be in addition to amounts otherwise provided to such agency:
    Provided further, That any funds transferred to an agency under this
    head shall be subject to the same terms and conditions as the account to
    which transferred.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0118-0-1-451      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            41.0)...........................                                  37
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                  37
    23.95 New obligations...................                                 -37
    ----------------------------------------------------------------------------

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

        Change in unpaid obligations:
    73.10 New obligations...................                                  37
    73.20 Total outlays (gross).............                                 -37
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                                  37
    ----------------------------------------------------------------------------

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

        This program provides credit to both new and existing businesses
    within communities that suffered job losses as a result of changing
    trade patterns with Canada and Mexico. The funding will be used to
    provide technical assistance, grants, loans, loan guarantees, and other
    financial subsidies endorsed by the inter-agency finance committee
    established by section 7 of Executive Order 12916. The interagency
    finance committee is currently composed of the Department of Treasury,
    the Department of Housing and Urban Development, the Small Business
    Administration, and the Department of Agriculture.

                             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,
    [$25,889,000] $33,952,000, of which [$11,000,000] $8,000,000 shall be
    available to the United States Customs Service for the Automated
    Commercial Environment project, of which [$6,100,000] $5,400,000 shall
    be available to Departmental Offices for the International Trade Data
    System, of which $1,500,000 shall be available to Departmental Offices
    for the purposes of improving the Simplified Tax and Wage Reporting
    System, of which $6,577,000 shall be available to Departmental Offices
    for modernizing Treasury's human resource systems, of which $1,000,000
    shall be available for the purposes

    [[Page 762]]

    of improving the Foreign Credit Reporting System, of which $3,700,000
    shall be available to the Bureau of Alcohol, Tobacco, and Firearms for
    modernizing human resource systems, and of which [$8,789,000] $7,775,000
    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] 2000:
    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
    appropriated shall be used to support or supplement Internal Revenue
    Service appropriations for Information Systems: Provided further, That
    of the $27,000,000 provided under this heading in Public Law 104-208,
    $12,000,000 shall remain available until September 30, 1999: Provided
    further, That none of the funds appropriated for the International Trade
    Data System may be obligated until the Department has submitted a report
    on its system development plan to the Committees on Appropriations:
    Provided further, That the funds appropriated for the Automated
    Commercial Environment project may not be obligated until the
    Commissioner of Customs has submitted a systems architecture plan and a
    milestone schedule for the development and implementation of all
    projects included in the systems architecture plan, and the plan and
    schedule have been reviewed by the General Accounting Office and
    approved by the Committees on Appropriations]. (Treasury Department
    Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0115-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Automation Enhancement............           4           9          26
                                               ---------   ---------  ----------
    10.00   Total obligations...............           4           9          26
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......                       3           3
    22.00 New budget authority (gross)......           7           9          26
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           7          12          29
    23.95 New obligations...................          -4          -9         -26
    24.40 Unobligated balance available, end
            of year: Uninvested.............           3           3           3
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................          27          26          34
    41.00 Transferred to other accounts.....         -20         -17          -8
                                               ---------   ---------  ----------
    43.00   Appropriation (total)...........           7           9          26
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................           7           9          26
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...                       1           6
    73.10 New obligations...................           4           9          26
    73.20 Total outlays (gross).............          -3          -3          -9
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...           1           6          23
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority           3           2           4
    86.93 Outlays from current balances.....                       1           5
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           3           3           9
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           7           9          26
    90.00 Outlays...........................           3           3           9
    ---------------------------------------------------------------------------

        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.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0115-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................                       2           6
    31.0  Equipment.........................           3           7          20
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..           3           9          26
    99.5  Below reporting threshold.........           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............           4           9          26
    ---------------------------------------------------------------------------

                           Office of Inspector General

                              salaries and expenses

                          (including transfer of funds)

        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;
    [$29,719,000, of which $26,034 shall be transferred to the
    ``Departmental Offices'' appropriation for the reimbursement of Secret
    Service personnel in accordance with section 115 of this Act]
    $30,678,000. (Treasury Department Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program: Inspector General.          30          30          31
    09.01 Reimbursable program..............           2           2           2
                                               ---------   ---------  ----------
    10.00   Total obligations...............          32          32          33
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           1           1           1
    22.00 New budget authority (gross)......          32          32          32
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          33          33          33
    23.95 New obligations...................         -32         -32         -33
    24.40 Unobligated balance available, end
            of year: Uninvested.............           1           1           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

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

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).           2           2           1
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................          32          32          32
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...           6           8          10
    73.10 New obligations...................          32          32          33
    73.20 Total outlays (gross).............         -29         -30         -31
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...           8          10          12
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          25          24          25
    86.93 Outlays from current balances.....           2           2           6
    86.97 Outlays from new permanent
            authority.......................           2           2           1
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          29          30          31
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -2          -2          -1
    ----------------------------------------------------------------------------

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

    [[Page 763]]

        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

                                         1997 actual  1998 est.   1999 est.
    Audit:
      Potential dollar savings
        identified (in millions)........ $60,902,000 $28,500,000 $30,000,000
      Number of referrals to other OIG
        components resulting from
        financial statement audit work..          20          21        * NA
      Percentage of audit
        recommendations implemented
        within 12 months of acceptance
        by departmental and bureau
        managers........................          NA          NA       ** 70
    Investigations:
      Percentage of customers expressing
        satisfaction with products and
        services........................          72          72          73
      Percentage of Reports of
        Investigation that do not
        require follow-up or
        supplemental work (a measure of
        quality)........................          91          91          92
      Percentage of Reports of
        Investigation completed within
        12 months (a measure of
        timeliness).....................          51          50          50
      Number of integrity/fraud
        awareness briefings presented to
        Treasury employees..............          32          30          32
    PCIE Inspectors General Auditor
        Training Institute:
      Percentage of costs recovered
        through revenues received.......          85         100         100
        * Obsolete measure for 1999 due to performance plan refinements.
        ** New measure that begins in 1999.

                                         1997 actual  1998 est.   1999 est.
    Audits:
      Percentage of audit
        recommendations implemented
        within 12 months of acceptance
        by departmental and bureau
        managers........................          NA          NA          70

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          17          18          19
    11.5      Other personnel compensation..           2           2           2
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          19          20          21
    12.1    Civilian personnel benefits.....           4           4           4
    21.0    Travel and transportation of
              persons.......................           1           1           1
    23.1    Rental payments to GSA..........           3           2           2
    23.3    Communications, utilities, and
              miscellaneous charges.........           1           1           1
    25.2    Other services..................           2           2           2
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..          30          30          31
    99.0  Reimbursable obligations..........           2           2           2
                                               ---------   ---------  ----------
    99.9    Total obligations...............          32          32          33
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0106-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......         275         292         292
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......           5           6           6
    ---------------------------------------------------------------------------

               Treasury Building and Annex Repair and Restoration

                          (including transfer of funds)

        For the repair, alteration, and improvement of the Treasury Building
    and Annex, [$10,484,000] $27,000,000, to remain available until
    [September 30, 1999] expended. (Treasury Department Appropriations Act,
    1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0108-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Repair and Improvement of Main
            Treasury........................           9          23          40
                                               ---------   ---------  ----------
    10.00   Total obligations...............           9          23          40
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           7          26          13
    22.00 New budget authority (gross)......          28          10          27
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          10
    22.21 Unobligated balance transferred to
            other accounts..................         -10
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          35          36          40
    23.95 New obligations...................          -9         -23         -40
    24.40 Unobligated balance available, end
            of year: Uninvested.............          26          13
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................          28          10          27
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...          18           8          24
    73.10 New obligations...................           9          23          40
    73.20 Total outlays (gross).............         -10          -7         -21
    73.45 Adjustments in unexpired accounts.         -10
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...           8          24          43
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority           7           7          19
    86.93 Outlays from current balances.....           3                       2
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          10           7          21
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          28          10          27
    90.00 Outlays...........................           9           7          21
    ---------------------------------------------------------------------------

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

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0108-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    23.1  Rental payments to GSA............           2           4           6

    [[Page 764]]

    23.3  Communications, utilities, and
            miscellaneous charges...........                       1           1
    25.2  Other services....................           3           8          13
    26.0  Supplies and materials............                       1           1
    31.0  Equipment.........................           1           1           3
    32.0  Land and structures...............           3           8          16
                                               ---------   ---------  ----------
    99.9    Total obligations...............           9          23          40
    ---------------------------------------------------------------------------

                      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; [$22,835,000] $24,000,000:
    Provided, That funds appropriated in this account may be used to procure
    personal services contracts.
        In addition, $1,000,000, to remain available until expended, to be
    derived from the Violent Crime Reduction Trust Fund, for carrying out
    activities authorized by section 190001(e) of Public Law 103-322.
    (Treasury Department Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program: Financial Crimes
            Network.........................          23          25          25
    09.01 Reimbursable program..............                       3
                                               ---------   ---------  ----------
    10.00   Total obligations...............          23          28          25
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          23          27          25
    23.95 New obligations...................         -23         -28         -25
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................          22          23          24
    42.00   Transferred from other accounts.           1           1           1
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........          23          24          25
          Permanent:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).                       3
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................          23          27          25
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...           9           6           7
    73.10 New obligations...................          23          28          25
    73.20 Total outlays (gross).............         -25         -28         -25
    73.40 Adjustments in expired accounts...           1
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...           6           7           7
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          21          18          19
    86.93 Outlays from current balances.....           4           6           6
    86.97 Outlays from new permanent
            authority.......................                       3
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          25          28          25
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

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

        Net budget authority and outlays:
    89.00 Budget authority..................          23          24          25
    90.00 Outlays...........................          26          25          25
    ---------------------------------------------------------------------------

        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 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

                                         1997 actual  1998 est.   1999 est.
    Facilitate coordination with other
        agencies:
      Number of demonstrations/
        presentations provided..........         273         275
      Number of organizations
        represented at FinCEN...........          30          35
    Provide quality and timely
        information to law enforcement:
      Number of queries using FinCEN's
        platforms.......................      57,663      60,000
    Identify the vulnerabilities of new
        technologies:
      Number of efforts.................         240         240
    Provide information on suspicious
        activity:
      Efforts made to analyze reports
        received on suspicious activity
        (SAR)...........................      59,975      60,000
    Efforts to bring other governments
        into compliance with
        international anti-money
        laundering standards:
      Number of countries provided
        assistance......................          20          25
      Number of efforts to foster
        creation of Financial
        Intelligence Units (FIUs).......          38          40
    Design, modify and administer the
        Bank Secrecy Act rules:
      Percent reduction to the reporting
        burden by banks resulting from
        the elimination or reformulation
        of unnecessarily burdensome
        information collection rules and
        compliance requirements \1\.....           5           5           5
    Enhance law enforcement's expertise
        through heightened analytical
        efforts:
      Number of efforts to invite and
        stimulate participation by all
        elements of the law enforcement,
        regulatory, and financial
        communities in the design of
        workable and cost-efficient
        anti-money laundering rules \1\.           5           6           6
    Develop and foster multilateral and
        bilateral initiatives:
      Number of international financial
        institutions contacted to
        establish new anti-money
        laundering programs \1\.........           4           4           4
        \1\ These meausres conform with the latest FinCEN strategic plan and
    will replace previous measures.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          10          10          11
    11.5      Other personnel compensation..           1           1           1
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          11          11          12
    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..................           5           6           5
    25.3    Purchases of goods and services
              from Government accounts......           1           1           1
    31.0    Equipment.......................           1
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..          23          23          23
    99.0  Reimbursable obligations..........                       3
    99.5  Below reporting threshold.........                       2           2
                                               ---------   ---------  ----------
    99.9    Total obligations...............          23          28          25
    ---------------------------------------------------------------------------

    [[Page 765]]

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0173-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......         164         181         181
        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      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Sallie Mae assessments............           1           1           1
        Appropriation:
    05.01 Sallie Mae assessments............          -1          -1          -1
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5407-0-2-808      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

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

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......                       1
    22.00 New budget authority (gross)......           1           1           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           1           2           1
    23.95 New obligations...................                      -1          -1
    24.40 Unobligated balance available, end
            of year: Uninvested.............           1
    ----------------------------------------------------------------------------

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

        The Secretary of Treasury is authorized by the 1997 Omnibus
    Consolidated Appropriations Act to 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      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......           1           4           4
    ---------------------------------------------------------------------------

                              Counterterrorism Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0117-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Atlanta bombing investigations....           4
    00.02 International meeting counter-
            terrorism support...............           4
                                               ---------   ---------  ----------
    10.00   Total obligations (object class
              25.2).........................           8
    ----------------------------------------------------------------------------

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

        New budget authority (gross), detail:
    40.15 Appropriation (emergency).........          15
    40.60 Contingent emergency appropriation
            not available for obligations...          -7
                                               ---------   ---------  ----------
    43.00   Appropriation (total)...........           8
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................           8
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...                       3
    73.10 New obligations...................           8
    73.20 Total outlays (gross).............          -5          -3
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...           3
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority           5
    86.93 Outlays from current balances.....                       3
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           5           3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           8
    90.00 Outlays...........................           5           3
    ---------------------------------------------------------------------------

        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.

           Status of Contingent Emergency Funding (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0117-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    0199  Balance of contingent emergency
            funding, start of year..........                       7           7
    0300  New emergency funding not
            available for obligation........           7
                                               ---------   ---------  ----------
    0799  Balance of contingent emergency
            funding, end of year............           7           7           7
    ---------------------------------------------------------------------------

    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, including
    services authorized by 5 U.S.C. 3109, but at rates for individuals not
    to exceed the per diem rate equivalent to the rate for ES-3,
    [$80,000,000] $125,000,000, to remain available until September 30,
    [1999] 2000, of which [$12,000,000] $20,000,000 may be used for the cost
    of direct loans, and up to $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 [$32,000,000]
    $49,200,000: Provided further, That not more than [$25,000,000]
    $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, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct loan subsidy...............                       2           2

    [[Page 766]]

    00.09 Admin. expenses for direct loans..                       1           1
    00.10 General administrative expenses...           6           5           5
    00.11 Bank Enterprise Awards program....          16          22          25
    00.12 Financial assistance to CDFIs
            (other than direct loans).......          37          40          42
    00.13 Training and technical assistance.                      20          20
                                               ---------   ---------  ----------
    10.00   Total obligations...............          59          90          95
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......          45          35          25
    22.00 New budget authority (gross)......          50          80         125
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          95         115         150
    23.95 New obligations...................         -59         -90         -95
    24.40 Unobligated balance available, end
            of year: Uninvested.............          35          25          55
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................          50          80         125
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...          48          67         103
    73.10 New obligations...................          59          90          95
    73.20 Total outlays (gross).............         -40         -54        -111
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...          67         103          87
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                                   6
    86.93 Outlays from current balances.....          40          54         105
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          40          54         111
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          50          80         125
    90.00 Outlays...........................          40          54         111
    ---------------------------------------------------------------------------

        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
    financial 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.

        In 1999, the CDFI Fund will operate a training program to increase
    the capacity and expertise of community development financial
    institutions and other members of the financial services industry to
    undertake community development finance 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      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Direct loan levels supportable by subsidy
                    budget authority:
    1150  Direct loan levels................           1          32          49
                                               ---------   ---------  ----------
    1159    Total direct loan levels........           1          32          49
        Direct loan subsidy (in percent):
    1320  Subsidy rate......................       33.50       38.08       40.65
                                               ---------   ---------  ----------
    1329    Weighted average subsidy rate...       33.50       38.08       40.65
        Direct loan subsidy budget authority:
    1330  Subsidy budget authority..........                      12          20
                                               ---------   ---------  ----------
    1339    Total subsidy budget authority..                      12          20
        Direct loan subsidy outlays:
    1340  Subsidy outlays...................           1           2           2
                                               ---------   ---------  ----------
    1349    Total subsidy outlays...........           1           2           2
    ---------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................           1           3           3
    12.1  Civilian personnel benefits.......                       1           1
    23.1  Rental payments to GSA............                       1           1
    25.2  Other services....................           3           1           1
    41.0  Grants, subsidies, and
            contributions...................          54          84          89
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..          58          90          95
    99.5  Below reporting threshold.........           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............          59          90          95
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1881-0-1-451      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......          14          35          35
    ---------------------------------------------------------------------------

    Community Development Financial Institutions Fund Direct Loan Financing
                                     Account

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4088-0-3-451      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct loans......................           1           5           5
                                               ---------   ---------  ----------
    10.00   Total obligations...............           1           5           5
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New financing authority (gross)...           1           5           5
    23.95 New obligations...................          -1          -5          -5
    ----------------------------------------------------------------------------

        New financing authority (gross), detail:
    67.15 Authority to borrow (indefinite)..           1           5           4
          Spending authority from offsetting
              collections:

    68.00   Offsetting collections (cash)...           3           2           2
    68.10   Change in receivables from
              program accounts..............          -3          -1
    68.47   Portion applied to debt
              reduction.....................                      -1          -1
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total).....................                                   1
                                               ---------   ---------  ----------
    70.00   Total new financing authority
              (gross).......................           1           5           5
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance: Uninvested...           4           2           3
    72.95   Receivables from program account           6           3           2
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          10           5           5
    73.10 New obligations...................           1           5           5
    73.20 Total financing disbursements
            (gross).........................          -4          -4          -5
          Unpaid obligations, end of year:

    74.40   Obligated balance: Uninvested...           2           3           3
    74.95   Receivables from program account           3           2           2
                                               ---------   ---------  ----------

    [[Page 767]]

    74.99     Total unpaid obligations, end
                of year.....................           5           5           5
    87.00 Total financing disbursements
            (gross).........................           4           4           5
    ----------------------------------------------------------------------------

        Offsets:
          Against gross financing authority and
              financing disbursements:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -3          -2          -2
    88.95 Change in receivables from program
            accounts........................           3           1
    ----------------------------------------------------------------------------

        Net financing authority and financing
            disbursements:
    89.00 Financing authority...............           1           4           3
    90.00 Financing disbursements...........           3           2           3
    ---------------------------------------------------------------------------

        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      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Position with respect to appropriations act
                    limitation on obligations:
    1111  Limitation on direct loans........                      32          49
    1131  Direct loan obligations exempt
            from limitation.................           7
                                               ---------   ---------  ----------
    1150    Total direct loan obligations...           7          32          49
    ----------------------------------------------------------------------------

        Cumulative balance of direct loans
                    outstanding:
    1210  Outstanding, start of year........                       4           8
    1231  Disbursements: Direct loan
            disbursements...................           4           4           5
                                               ---------   ---------  ----------
    1290    Outstanding, end of year........           4           8          13
    ---------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4088-0-3-451    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Investments in US securities:

    1106    Federal assets: Receivables, net           3              3             2              2
          Net value of assets related to
              post-1991 direct loans
              receivable:

    1401    Direct loans receivable, gross..                          4             8             13
    1405    Allowance for subsidy cost (-)..                         -1            -3             -5
                                            ------------ --------------  ------------  -------------
    1499      Net present value of assets
                related to direct loans.....                          3             5              8
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................           3              6             7             10
        LIABILITIES:
    2103  Federal liabilities: Debt.........                          3             5              8
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............                          3             5              8
        NET POSITION:
    3100  Appropriated capital..............           3              3             2              2
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............           3              3             2              2
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position           3              6             7             10
    -----------------------------------------------------------------------------------------------

                   Department of the Treasury Forfeiture Fund

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5697-0-2-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............          84          84          13
        Receipts:
    02.01 Forfeited cash and proceeds from
            the sale of forfeited property..         311         168         168
    02.02 Earnings on investments...........          14          10          10
                                               ---------   ---------  ----------
    02.99   Total receipts..................         325         178         178
                                               ---------   ---------  ----------
    04.00 Total: Balances and collections...         409         262         191
        Appropriation:
    05.01 Department of the Treasury
            forfeiture fund.................        -325        -249        -191
                                               ---------   ---------  ----------
    05.99 Subtotal appropriation............        -325        -249        -191
    07.99 Total balance, end of year........          84          13
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5697-0-2-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Asset Forfeiture Fund.............         219         249         191
                                               ---------   ---------  ----------
    10.00   Total obligations...............         219         249         191
    ----------------------------------------------------------------------------

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

            Uninvested:
    21.40     Uninvested....................         -61         -57          54
    21.40     Restricted by Congress........                                  36
            U.S. Securities:
    21.41     Par value.....................         146         262         114
    21.42     Unrealized discounts..........          -1          -1
                                               ---------   ---------  ----------
    21.99     Total unobligated balance,
                start of year...............          84         204         204
    22.00 New budget authority (gross)......         325         249         191
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          14
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         423         453         395
    23.95 New obligations...................        -219        -249        -191
          Unobligated balance available, end of year:

            Uninvested:
    24.40     Uninvested....................         -57          54          50
    24.40     Restricted by Congress........                      36
            U.S. Securities:
    24.41     Par value.....................         262         114         154
    24.42     Unrealized discounts..........          -1
                                               ---------   ---------  ----------
    24.99   Total unobligated balance, end
              of year.......................         204         204         204
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

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

    60.25   Appropriation (special fund,
              indefinite)...................         315         249         191
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         325         249         191
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...         128         141         166
    73.10 New obligations...................         219         249         191
    73.20 Total outlays (gross).............        -191        -224        -193
    73.45 Adjustments in unexpired accounts.         -14
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...         141         166         164
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority           9
    86.93 Outlays from current balances.....           1
    86.97 Outlays from new permanent
            authority.......................         141         112         143
    86.98 Outlays from permanent balances...          40         112          50
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         191         224         193
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         325         249         191
    90.00 Outlays...........................         191         224         193
    ---------------------------------------------------------------------------

        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      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................         123         180         122
    41.0  Grants, subsidies, and
            contributions...................          60          60          60
    44.0  Refunds...........................          36           9           9
                                               ---------   ---------  ----------
    99.9    Total obligations...............         219         249         191
    ---------------------------------------------------------------------------

    [[Page 768]]

                       Presidential Election Campaign Fund

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5081-0-2-808      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Presidential Election Campaign
            Fund............................          67          66          66
        Appropriation:
    05.01 Presidential election campaign
            fund............................         -67         -66         -66
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5081-0-2-808      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Matching funds in primaries.......           2
    00.02 Nominating conventions for parties                                  26
                                               ---------   ---------  ----------
    10.00   Total obligations (object class
              41.0).........................           2                      26
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           2          68         135
    22.00 New budget authority (gross)......          68          66          66
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          70         134         201
    23.95 New obligations...................          -2                     -26
    24.40 Unobligated balance available, end
            of year: Uninvested.............          68         135         173
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.25 Appropriation (special fund,
            indefinite).....................          67          66          66
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............           1
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................          68          66          66
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................           2                      26
    73.20 Total outlays (gross).............          -1                     -26
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................           1                      26
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

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

        Net budget authority and outlays:
    89.00 Budget authority..................          67          66          66
    90.00 Outlays...........................           1                      26
    ---------------------------------------------------------------------------

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

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

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

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

    Public enterprise funds:

                           Exchange Stabilization Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4444-0-3-155      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

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

            Uninvested:
    21.40     Special drawing rights........      10,177       9,997      10,176
    21.40     Fund balance..................         309      -2,099       3,442
    21.41   U.S. Securities: Par value......      11,853      15,460      11,118
                                               ---------   ---------  ----------
    21.99     Total unobligated balance,
                start of year...............      22,339      23,358      24,736
    22.00 New budget authority (gross)......         125       1,378       1,305
    22.10 Resources available from
            recoveries of prior year
            obligations.....................         894
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......      23,358      24,736      26,041
          Unobligated balance available, end of year:

            Uninvested:
    24.40     Special drawing rights........       9,997      10,176      10,357
    24.40     Fund balance..................      -2,099       3,442      -1,323
    24.41   U.S. Securities: Par value......      15,460      11,118      17,007
                                               ---------   ---------  ----------
    24.99   Total unobligated balance, end
              of year.......................      23,358      24,736      26,041
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............         125       1,378       1,305
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...      16,721      15,827      15,827
    73.45 Adjustments in unexpired accounts.        -894
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...      15,827      15,827      15,827
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.20     Interest on U.S. securities...        -768        -658        -889
              Non-Federal sources:
    88.40       Special drawing rights
                  holdings..................          40        -179        -181
    88.40       Net gain on exchange
                  transactions..............        -279        -541        -235
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........      -1,007      -1,378      -1,305
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................        -882
    90.00 Outlays...........................      -1,007      -1,378      -1,305
    ---------------------------------------------------------------------------

        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 1998 and 1999 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

    [[Page 769]]

    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    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................        -257           -584         1,378          1,305
    0102  Expense...........................
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............        -257           -584         1,378          1,305
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4444-0-3-155    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

            Investments in US securities:
    1102      Treasury securities, par......      11,853         15,460        10,860         11,203
    1106      Receivables, net..............           3              4             2              2
          Non-Federal assets:

    1201    Foreign Currency Investments....      19,439         14,541        20,270         19,405
    1206    Receivables, net................         105            104           150            140
    1801  Other Federal assets: Cash and
            other monetary assets...........      10,177          9,997        10,397         10,833
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................      41,577         40,106        41,679         41,583
        LIABILITIES:
    2207  Non-Federal liabilities: Other....      16,830         15,936        16,131         14,730
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............      16,830         15,936        16,131         14,730
        NET POSITION:
    3200  Invested capital..................         200            200           200            200
    3300  Cumulative results of operations..      24,547         23,970        25,348         26,653
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............      24,747         24,170        25,548         26,853
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position      41,577         40,106        41,679         41,583
    -----------------------------------------------------------------------------------------------

    Intragovernmental funds:

                              Working Capital Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4501-0-4-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.10 Working Capital Fund..............         205         237         240
    09.11 Administrative Overhead...........           6           7           8
                                               ---------   ---------  ----------
    10.00   Total obligations...............         211         244         248
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         211         244         248
    23.95 New obligations...................        -211        -244        -248
    ----------------------------------------------------------------------------

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

    68.00   Offsetting collections (cash)...         169         244         248
    68.10   Change in orders on hand from
              Federal sources...............          42
                                               ---------   ---------  ----------
    68.90     Spending authority from
                offsetting collections
                (total).....................         211         244         248
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         211         244         248
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance: Uninvested...         117         152         152
    72.95   Orders on hand from Federal
              sources.......................          31          73          73
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............         148         225         225
    73.10 New obligations...................         211         244         248
    73.20 Total outlays (gross).............        -134        -244        -248
          Unpaid obligations, end of year:

    74.40   Obligated balance: Uninvested...         152         152         152
    74.95   Orders on hand from Federal
              sources.......................          73          73          73
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................         225         225         225
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         134         244         248
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........        -169        -244        -248
    88.95 Change in orders on hand from
            Federal sources.................         -42
    ----------------------------------------------------------------------------

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

        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, information technology services, 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    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....         117            152           145            147
            Investments in US securities:
    1106      Receivables, net..............          19             58            55             56
    1803  Other Federal assets: Property,
            plant and equipment, net........           3              3             3              3
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         139            213           203            206
        LIABILITIES:
          Federal liabilities:

    2101    Accounts payable................          35             40            38             39
    2105    Other...........................          80              4             4              4
          Non-Federal liabilities:

    2201    Accounts payable................          22             11            10             11
    2207    Other...........................           2            158           151            153
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............         139            213           203            207
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         139            213           203            207
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4501-0-4-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          15          18          19
    11.3    Other than full-time permanent..                       1           1
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..          15          19          20
    12.1  Civilian personnel benefits.......           3           4           4
    23.1  Rental payments to GSA............           2           5           5
    23.3  Communications, utilities, and
            miscellaneous charges...........          43          37          38
    25.1  Advisory and assistance services..          73          78          81
    25.2  Other services....................          15          20          19
    25.3  Purchases of goods and services
            from Government accounts........          33          43          43
    25.4  Operation and maintenance of
            facilities......................           7           5           5
    26.0  Supplies and materials............           2           1           1
    31.0  Equipment.........................          18          32          32
                                               ---------   ---------  ----------
    99.9    Total obligations...............         211         244         248
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4501-0-4-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......         238         295         296
    ---------------------------------------------------------------------------

    [[Page 770]]

                             Treasury Franchise Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4560-0-4-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.01 Reimbursable program..............          37          42          48
                                               ---------   ---------  ----------
    10.00   Total obligations...............          37          42          48
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           3           6           7
    22.00 New budget authority (gross)......          40          45          47
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          43          51          54
    23.95 New obligations...................         -37         -42         -48
    24.40 Unobligated balance available, end
            of year: Uninvested.............           6           7           6
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............          40          45          47
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...          -1
    73.10 New obligations...................          37          42          48
    73.20 Total outlays (gross).............         -36         -41         -45
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...                                   3
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................          36          41          40
    86.98 Outlays from permanent balances...                                   5
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          36          41          45
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -40         -45         -47
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................          -4          -4          -2
    ---------------------------------------------------------------------------

        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- tive services included in the Franchise
    Fund (Fund) are 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 1999, service activities are
    expected to have billings of $40 million and employ 118 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      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    11.1  Personnel compensation: Full-time
            permanent.......................           6           6           7
    12.1  Civilian personnel benefits.......           1           2           2
    21.0  Travel and transportation of
            persons.........................                       1           1
    23.1  Rental payments to GSA............           1           2           2
    23.3  Communications, utilities, and
            miscellaneous charges...........                       2           2
    25.2  Other services....................          28          25          29
    31.0  Equipment.........................           1           4           5
                                               ---------   ---------  ----------
    99.9    Total obligations...............          37          42          48
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4560-0-4-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......          84         105         118
    ---------------------------------------------------------------------------

                                   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:
         (1) As authorized by section 190001(e), $131,000,000; of which
    $19,421,000 shall be available to the Bureau of Alcohol, Tobacco and
    Firearms, including $3,000,000 for administering the Gang Resistance
    Education and Training program, $3,974,000 for the canine explosives
    detection program, $5,200,000 for CEASEFIRE/IBIS, $5,639,000 for
    vehicles and communications systems, and $1,608,000 for collection of
    information on arson and explosives; of which $1,000,000 shall be
    available to the Financial Crimes Enforcement Network for the Secure
    Outreach/Encrypted Transmission Program; of which $15,731,000 shall be
    available to the United States Secret Service, including $6,700,000 for
    vehicle replacement, $1,460,000 to provide technical assistance and to
    assess the effectiveness of new technology intended to combat identity-
    based crimes, $5,000,000 for investigations of counterfeiting, and
    $2,571,000 for forensic and related support of investigations of missing
    and exploited children, of which $571,000 shall be available as a grant
    for activities related to the investigations of exploited children and
    shall remain available until expended; of which $60,648,000 shall be
    available for the United States Customs Service, including $15,000,000
    for high energy container x-ray systems and automated targeting systems,
    $5,735,000 for laboratory modernization, $7,400,000 for vehicle
    replacement, $8,413,000 for anti-smuggling inspectors, $9,500,000 for
    the passenger processing initiative, $4,000,000 for redeploying agents
    and inspectors to high threat drug zones, $4,500,000 for Forward-Looking
    Infrared capabilities, $1,100,000 for construction of canopies for
    inspection of outbound vehicles along the Southwest border, and
    $5,000,000 to acquire vehicle and container inspection systems; of which
    $20,200,000 shall be available to the Office of National Drug Control
    Policy, including $13,000,000 to the Counterdrug Technology Assessment
    Center for a program to transfer technology to State and local law
    enforcement agencies, $6,000,000 for a Federal Drug Free-Prison Zone
    demonstration project, and $1,200,000 for Model State Drug Law
    Conferences; and of which $3,000,000 is provided to Federal Drug Control
    Programs for the Rocky Mountain HIDTA;
         (2) As authorized by section 32401, $10,000,000 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;
         (3) 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, 1998.)

        Appropriations requests formerly submitted under this heading can
    now be found within the requests submitted for each of the following
    Treasury bureaus and/or accounts: Bureau of Alcohol, Tobacco and
    Firearms; U.S. Customs Service; Financial Crimes Enforcement Network;
    Interagency Crime and Drug Enforcement; and U.S. Secret Service.

                     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

    [[Page 771]]

    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; [$64,663,000]
    $71,923,000, of which up to [$13,034,000] $13,843,000 for materials and
    support costs of Federal law enforcement basic training shall remain
    available until September 30, [2000] 2001: 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, except that
    reimbursement may be waived by the Secretary for law enforcement
    training activities in foreign countries undertaken pursuant to section
    801 of the Antiterrorism and Effective Death Penalty Act of 1996, Public
    Law 104-32; 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] sponsored by the Center;
    for expenses for student athletic and related activities; and room and
    board for student interns: 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. (Treasury Department Appropriations
    Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Law enforcement training........          37          48          52
    00.02   Plant operations................          18          21          22
                                               ---------   ---------  ----------
    00.91     Total direct program..........          55          69          74
    09.01 Reimbursable program..............          27          29          29
                                               ---------   ---------  ----------
    10.00   Total obligations...............          82          98         103
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           4           5           2
    22.00 New budget authority (gross)......          83          95         101
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          87         100         103
    23.95 New obligations...................         -82         -98        -103
    24.40 Unobligated balance available, end
            of year: Uninvested.............           5           2
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................          56          65          72
    42.00   Transferred from other accounts.                       1
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........          56          66          72
          Permanent:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).          27          29          29
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................          83          95         101
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...          12          15          11
    73.10 New obligations...................          82          98         103
    73.20 Total outlays (gross).............         -78        -102        -100
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...          15          11          14
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          40          58          63
    86.93 Outlays from current balances.....          11          15           8
    86.97 Outlays from new permanent
            authority.......................          27          29          29
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          78         102         100
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -27         -29         -29
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          56          66          72
    90.00 Outlays...........................          51          73          71
    ---------------------------------------------------------------------------

        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

                                         1997 actual  1998 est.   1999 est.
    Budget Activity: Law Enforcement
        Training:
      Student Quality of Training
        Survey--Survey of students to
        ensure the overall quality of
        training (Scale 0-6):
          Basic Training................         5.4         5.0         5.0
          Advanced Training.............         5.4         5.0         5.0
        Conduct FLETC Personnel Input
          Forums........................ New Measure                       4
      Student-Weeks Trained--Percentage
        of actual basic training
        requested:
          Basic Training................ New Measure                     100
      Conduct Training Partnership
        Organization Meetings........... New Measure                      10
    Budget Activity: Plant Operations:
      Student Quality of Services
        Survey--Survey of students to
        ensure the overall quality of
        service (Scale 1-5):
          Basic Training................         4.0         4.0         4.0
          Advanced Training.............         4.0         4.0         4.0
      Assess/modify the FLETC Master
        Plan by initiating a
        Comprehensive Development Plan
        (CDP)........................... New Measure               Initiate
                                                                        Plan

                               WORKLOAD STATISTICS

      Student-Weeks Trained--Total
        number of student-weeks trained:
        Basic Training..................      89,977      94,840      91,807
        Advanced Training...............      13,983      21,271      23,687
        State and Local.................       3,823       3,364       3,210
        International...................       1,333       2,386       2,280
      Students Trained--Total number of
        students trained
        Basic Training..................      10,741      12,242      11,369
        Advanced Training...............       9,226      11,021      12,492
        State and Local.................       2,562       2,356       2,280
        International...................         800         506      1,140

    [[Page 772]]

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          24          27          30
    11.8      Special personal services
                payments....................           1           2           2
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          25          29          32
    12.1    Civilian personnel benefits.....           6           8          10
    21.0    Travel and transportation of
              persons.......................           2           2           3
    22.0    Transportation of things........                       1           1
    23.3    Communications, utilities, and
              miscellaneous charges.........           3           3           3
    24.0    Printing and reproduction.......           1           1           1
    25.2    Other services..................          10          14          13
    26.0    Supplies and materials..........           6           8           7
    31.0    Equipment.......................           2           3           4
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..          55          69          74
    99.0  Reimbursable obligations..........          27          29          29
                                               ---------   ---------  ----------
    99.9    Total obligations...............          82          98         103
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0104-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......         460         526         553
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......          24          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,
    [$32,548,000] $28,360,000, to remain available until expended. (Treasury
    Department Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0105-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................          31          31          50
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......          34          26          27
    22.00 New budget authority (gross)......          22          32          28
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          57          58          55
    23.95 New obligations...................         -31         -31         -50
    24.40 Unobligated balance available, end
            of year: Uninvested.............          26          27           5
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................          22          33          28
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...           5          27          46
    73.10 New obligations...................          31          31          50
    73.20 Total outlays (gross).............          -8         -12         -26
    73.45 Adjustments in unexpired accounts.          -1
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...          27          46          68
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority           4           4           3
    86.93 Outlays from current balances.....           4           8          23
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           8          12          26
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          22          32          28
    90.00 Outlays...........................           8          12          26
    ---------------------------------------------------------------------------

        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 $28 million sought in this account, 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      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................           1           1           1
    31.0  Equipment.........................                       2           2
    32.0  Land and structures...............          30          28          47
                                               ---------   ---------  ----------
    99.9    Total obligations...............          31          31          50
    ---------------------------------------------------------------------------

                           INTERAGENCY LAW ENFORCEMENT

                                  Federal Funds

    General and special funds:

                           Interagency Law Enforcement

                     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]
    $30,900,000, of which $7,827,000 shall remain available until expended.
        In addition, to be derived from the Violent Crime Reduction Trust
    Fund, $45,000,000 for activities authorized by section 190001(e) of
    Public Law 103-322. (Treasury Department Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1501-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Internal Revenue Service..........                      36          37
    00.02 Bureau of Alcohol, Tobacco and
            Firearms........................                      10          10
    00.03 United States Customs Service.....                      27          28
    00.04 Departmental Offices--Enforcement.                                   1
                                               ---------   ---------  ----------
    10.00   Total obligations (object class
              25.3).........................                      73          76
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                      73          76
    23.95 New obligations...................                     -73         -76
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................                      73          31

    [[Page 773]]

    42.00 Transferred from other accounts...                                  45
                                               ---------   ---------  ----------
    43.00   Appropriation (total)...........                      73          76
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................                      73          76
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...                                  15
    73.10 New obligations...................                      73          76
    73.20 Total outlays (gross).............                     -58         -63
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...                      15          28
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                      58          49
    86.93 Outlays from current balances.....                                  15
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........                      58          63
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                      73          76
    90.00 Outlays...........................                      58          63
    ---------------------------------------------------------------------------

        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. Beginning in
    1998, only components within Treasury are reimbursed from this
    appropriation. Treasury continues its participation in ICDE as it has in
    the past; however, the program is 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)

                                         1997 actual  1998 est.   1999 est.
    Department of the Treasury:
      Internal Revenue Service..........                      36          37
      Bureau of Alcohol, Tobacco and
        Firearms........................                      10          10
      U.S. Customs Service..............                      27          28
      Departmental Offices, Enforcement.                                   1
                                        ------------------------------------
          Total.........................                      73          76
                                        ====================================

                          FINANCIAL MANAGEMENT SERVICE

                                  Federal Funds

    General and special funds:

                              Salaries and Expenses

        For necessary expenses of the Financial Management Service,
    $202,510,000, of which not to exceed $13,235,000 shall remain available
    until September 30, [2000] 2001 for information systems modernization
    initiatives[: Provided, That beginning in fiscal year 1998 1999 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].

                       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 $3,000,000, to be derived from increased agency collections of
    delinquent debt, as authorized by such provision, and to remain
    available until September 30, 2001. (Treasury Department Appropriations
    Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Financial operations............         122         114
    00.02   Federal finance.................          16          17
    00.04   Agency support..................          60          80
    00.05   Payments........................                                 128
    00.06   Collections.....................                                  12
    00.07   Debt Collection.................                                  19
    00.08   Governmentwide Accounting and
              Reporting.....................                                  44
    09.01 Reimbursable program..............         127         131         115
                                               ---------   ---------  ----------
    10.00   Total obligations...............         325         342         318
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           7           8
    22.00 New budget authority (gross)......         326         334         318
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           2
    22.30 Unobligated balance expiring......          -2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         333         342         318
    23.95 New obligations...................        -325        -342        -318
    24.40 Unobligated balance available, end
            of year: Uninvested.............           8
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         197         203         203
    42.00   Transferred from other accounts.           1
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........         198         203         203
          Permanent:

            Spending authority from
                offsetting collections:
    68.00     Offsetting collections (cash).         123         131         115
    68.10     Change in orders on hand from
                Federal sources.............           5
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total)...................         128         131         115
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         326         334         318
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance: Uninvested...          42          33          44
    72.95   Orders on hand from Federal
              sources.......................          11          16          16
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          53          49          60
    73.10 New obligations...................         325         342         318
    73.20 Total outlays (gross).............        -325        -331        -318
    73.40 Adjustments in expired accounts...          -2
    73.45 Adjustments in unexpired accounts.          -2
          Unpaid obligations, end of year:

    74.40   Obligated balance: Uninvested...          33          44          44
    74.95   Orders on hand from Federal
              sources.......................          16          16          16
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................          49          60          60
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         169         164         164
    86.93 Outlays from current balances.....          25          36          39
    86.97 Outlays from new permanent
            authority.......................         123         131         115
    86.98 Outlays from permanent balances...           8
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         325         331         318
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........        -123        -131        -115
    88.95 Change in orders on hand from
            Federal sources.................          -5
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         198         203         203
    90.00 Outlays...........................         202         200         203
    ---------------------------------------------------------------------------

        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 proc

    [[Page 774]]

    essing 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- 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. Starting with the FY
    1999 budget submission, FMS will reflect its financial resources by
    these business lines/activities. After FY 1999, FMS will cease to
    represent its resources by the three budget activities shown above.

        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

                                         1997 actual  1998 est.   1999 est.
    Dollar savings by reducing the
    number of check payments ($ in
    millions)...........................          11           1          26
    Percentage of check payments
    released on-time....................     99.9964     99.9993     99.9993
    Percentage of payments customers
    indicating an overall rating of
    satisfied or better.................         N/A          99          99
    Percentage of forgery and non-
    receipt check claims processed
    within current FMS standards (14
    days or fewer)......................        96.8        90.0        90.0
    Percentage of transmissions of value
    (payments) and associated
    information made electronically.....       57.65       60.00       70.00
    Number of states in which direct
    Federal EBT is available............           9          24          50
    Percentage of planned EBT systems
    implemented.........................          18          48         100
    Unit cost to FMS for Federal
    Government payments.................         N/A     $0.2517     $0.2186

                               WORKLOAD STATISTICS

                                   (Thousands)

                                         1997 actual  1998 est.   1999 est.
    1. Number of check claims submitted.       1,516       1,464       1,375
    2. Number of check payments.........     363,000     359,000     267,000
    3. Number of electronic payments....     494,000     531,000     637,000

        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

                                         1997 actual  1998 est.   1999 est.
    Electronic collections as a
    percentage of total collections.....          52          74          65
    Percentage of corporate withholding
    taxes collected electronically......         N/A          58          94
    Percentage of increase over prior
    year in transmissions of value
    (collections) and associated
    information made using financial EDI         N/A          30          25

        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

                                         1997 actual  1998 est.   1999 est.
    Percentage increase over FY 1997
    baseline of FMS-managed Government-
    wide delinquent debt................       $1.5M         10%         10%
    Percentage of current market share
    of Federal Program Agencies (FPAs)
    with debt servicing requirements
    which have referred their debts in
    compliance with the Debt Collection
    Improvement Act (DCIA) of 1996......          46          30          35
    Increased Government-wide delinquent
    non-tax debt collections over FY
    1995 baseline ($ in thousands)......     157,000     114,100      95,000

        4. Government-wide Accounting and Reporting.--FMS provides financial
    accounting, reporting, and financing services

    [[Page 775]]

    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

                                         1997 actual  1998 est.   1999 est.
    Percentage of agency reports for the
    consolidated financial statement
    (CFS) processed by FMS within the
    established standard range..........          95          97          97
    Percentage of days the Daily
    Treasury Statement is released on
    time................................          97          98          99
    Percentage of GOALS I applications
    redeveloped for migration to the
    GOALS II platform...................         N/A          15          60

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          95          99          97
    11.3      Other than full-time permanent           1           2           1
    11.5      Other personnel compensation..           3           2           3
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          99         103         101
    12.1    Civilian personnel benefits.....          19          20          19
    21.0    Travel and transportation of
              persons.......................           2           2           2
    23.1    Rental payments to GSA..........          13          14          14
    23.3    Communications, utilities, and
              miscellaneous charges.........          15          14          14
    24.0    Printing and reproduction.......           4           2           2
    25.1    Advisory and assistance services           3           5           5
    25.2    Other services..................          19          25          19
    25.3    Purchases of goods and services
              from Government accounts......           4           4           4
    25.4    Operation and maintenance of
              facilities....................           1           1           1
    25.7    Operation and maintenance of
              equipment.....................           5           6           6
    26.0    Supplies and materials..........           3           6           6
    31.0    Equipment.......................          11           8           8
    32.0    Land and structures.............                       1           1
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         198         211         202
    99.0  Reimbursable obligations..........         127         131         115
    99.5  Below reporting threshold.........                                   1
                                               ---------   ---------  ----------
    99.9    Total obligations...............         325         342         318
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1801-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......       2,033       2,060       2,006
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......          33          97         134
    ---------------------------------------------------------------------------

             Payment to Department of Justice, FIRREA Related Claims

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0177-0-1-752      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Payment to Department of Justice..          26          34
                                               ---------   ---------  ----------
    10.00   Total obligations (object class
              25.3).........................          26          34
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          26          34
    23.95 New obligations...................         -26         -34
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    42.00 Transferred from other accounts...          26          34
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...                       8
    73.10 New obligations...................          26          34
    73.20 Total outlays (gross).............         -18         -42
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...           8
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          18          34
    86.93 Outlays from current balances.....                       8
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          18          42
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          26          34
    90.00 Outlays...........................          18          42
    ---------------------------------------------------------------------------

        In 1997 and 1998, the Secretary of the Treasury was authorized to
    use funds made available to the FSLIC Resolution Fund to reimburse the
    Department of Justice for the reasonable expenses of litigation that
    were incurred in the defense of claims against the U.S. arising from
    FIRREA and its implementation.

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1997 actual  1998 est.   1999 est.
    Enacted/requested:
      Budget Authority..................          26          34
      Outlays...........................          18          42
    Legislative proposal, subject to
        PAYGO:
      Budget Authority..................                      10          51
      Outlays...........................                      10          45
                                        ------------------------------------
    Total:
      Budget Authority..................          26          44          51
      Outlays...........................          18          52          45
                                        ====================================

             Payment to Department of Justice, FIRREA Related Claims

                    (Legislative proposal, subject to PAYGO)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0177-4-1-752      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Payment to Department of Justice..                      10          51
                                               ---------   ---------  ----------
    10.00   Total obligations (object class
              25.3).........................                      10          51
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                      10          51
    23.95 New obligations...................                     -10         -51
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    42.00 Transferred from other accounts...                      10          51
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                      10          51
    73.20 Total outlays (gross).............                     -10         -45
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...                                   6
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                      10          45
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                      10          51
    90.00 Outlays...........................                      10          45
    ---------------------------------------------------------------------------

        The Administration proposes to make this authorization permanent
    law.

                  HUD Public Housing Interest Subsidy Payments

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1810-0-1-604      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

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

    [[Page 776]]

    22.40 Capital transfer to general fund..        -174
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......
    ----------------------------------------------------------------------------

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

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

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

        This account has been inactive since 1989 and was closed in 1997.

                 Payment to the Resolution Funding Corporation

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1851-0-1-908      1997 actual   1998 est.   1999 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.

                     Federal Reserve Bank Reimbursement Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1884-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            25.2)...........................                     122         124
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                     122         124
    23.95 New obligations...................                    -122        -124
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........                     122         124
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...                                  30
    73.10 New obligations...................                     122         124
    73.20 Total outlays (gross).............                     -92        -123
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...                      30          30
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................                      92          93
    86.98 Outlays from permanent balances...                                  30
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........                      92         123
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                     122         124
    90.00 Outlays...........................                      92         123
    ---------------------------------------------------------------------------

        This fund was established as a permanent, indefinite appropriation
    to allow the Financial Management Service to reimburse the Federal
    Reserve Banks for services provided in their capacity as depositaries
    and fiscal agents for the United States.

                          Interest on Uninvested Funds

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1860-0-1-908      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            43.0)...........................           5           4           4
    ----------------------------------------------------------------------------

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

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

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...          17          19          19
    73.10 New obligations...................           5           4           4
    73.20 Total outlays (gross).............          -3          -4          -4
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...          19          19          19
    ----------------------------------------------------------------------------

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

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

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

    [[Page 777]]

        The following schedule details the interest paid under this account:

                            [In millions of dollars]

                                         1997 actual  1998 est.   1999 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      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            25.2)...........................          12          20          20
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          12          20          20
    23.95 New obligations...................         -12         -20         -20
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........          12          20          20
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................          12          20          20
    73.20 Total outlays (gross).............         -12         -20         -20
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................          12          20          20
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          12          20          20
    90.00 Outlays...........................          12          20          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      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            43.0)...........................       1,997       2,434       2,408
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       1,997       2,434       2,408
    23.95 New obligations...................      -1,997      -2,434      -2,408
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........       1,997       2,434       2,408
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................       1,997       2,434       2,408
    73.20 Total outlays (gross).............      -1,997      -2,434      -2,408
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................       1,997       2,434       2,408
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,997       2,434       2,408
    90.00 Outlays...........................       1,997       2,434       2,408
    ---------------------------------------------------------------------------

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

                       Claims, Judgments, and Relief Acts

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1895-0-1-808      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Claims for damages................          12          15          15
    00.03 Claims for contract disputes......         276         100         100
                                               ---------   ---------  ----------
    00.91   Total claims adjudicated
              administratively..............         288         115         115
          Judgments of the Court:

    01.01   Judgments, Court of Claims......         143         265         265
    01.02   Judgments, U.S. Courts..........         604         255         305
                                               ---------   ---------  ----------
    01.91     Total judgments of the courts.         747         520         570
                                               ---------   ---------  ----------
    10.00   Total obligations...............       1,035         635         685
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       1,035         635         685
    23.95 New obligations...................      -1,035        -635        -685
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........       1,035         635         685
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................       1,035         635         685
    73.20 Total outlays (gross).............      -1,035        -635        -685
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................       1,035         635         685
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,035         635         685
    90.00 Outlays...........................       1,035         635         685
    ---------------------------------------------------------------------------

        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      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    42.0  Insurance claims and indemnities..         830         535         585
    43.0  Interest and dividends............         205         100         100
                                               ---------   ---------  ----------
    99.9    Total obligations...............       1,035         635         685
    ---------------------------------------------------------------------------

                             Energy Security Reserve

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0112-0-1-271      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......         304         304         304
    22.40 Capital transfer to general fund..                                -304
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         304         304
    24.40 Unobligated balance available, end
            of year: Uninvested.............         304         304
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...         362         342         322
    73.20 Total outlays (gross).............         -20         -20
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...         342         322         322
    ----------------------------------------------------------------------------

    [[Page 778]]

        Outlays (gross), detail:
    86.93 Outlays from current balances.....          20          20
    ----------------------------------------------------------------------------

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

        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      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......           1
    ---------------------------------------------------------------------------

                           Biomass Energy Development

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0114-0-1-271      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

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

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......          46          45          46
    22.00 New budget authority (gross)......           1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          47          45          46
    23.95 New obligations...................          -2
    24.40 Unobligated balance available, end
            of year: Uninvested.............          45          46          46
    ----------------------------------------------------------------------------

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

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...           1           2
    73.10 New obligations...................           2
    73.20 Total outlays (gross).............          -1          -2
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...           2
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.93 Outlays from current balances.....           1
    86.98 Outlays from permanent balances...                       2
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           1           2
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.45   Offsetting collections (cash)
              from: Offsetting governmental
              collections...................          -1
    ----------------------------------------------------------------------------

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

        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.

         Payment for the Joint Financial Management Improvement Program

        For development of technical specifications for government-wide
    financial management systems by the Joint Financial Management
    Improvement Program, $3,000,000.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1840-0-1-808      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

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

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

        New budget authority (gross), detail:
    40.00 Appropriation.....................                                   3
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                                   3
    74.95 Unpaid obligations, end of year:
            Orders on hand from Federal
            sources.........................                                   3
    ----------------------------------------------------------------------------

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

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

        This program provides funding for the development of technical
    specifications for governmentwide financial management systems and will
    be used at the direction of the Joint Financial Management Improvement
    Program Committee

                          Check Forgery Insurance Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4109-0-3-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

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

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......                      10

    [[Page 779]]

    22.00 New budget authority (gross)......          10          30          41
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          10          40          41
    23.95 New obligations...................                     -40         -41
    24.40 Unobligated balance available, end
            of year: Uninvested.............          10
    ----------------------------------------------------------------------------

        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).......................          10          30          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.......................                      30          41
    86.98 Outlays from permanent balances...                      10
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........                      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      1997 actual   1998 est.   1999 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, for reimbursement of
    interest expenses incurred by the Financial Assistance Corporation on
    obligations issued through 1994, as authorized, [$7,728,000] $2,565,000.
    (Agriculture, Rural Development, Food and Drug Administration, and
    Related Agencies Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1850-0-1-908      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            41.0)...........................          10           8           3
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          10           8           3
    23.95 New obligations...................         -10          -8          -3
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................          10           8           3
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................          10           8           3
    73.20 Total outlays (gross).............         -10          -8          -3
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          10           8           3
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          10           8           3
    90.00 Outlays...........................          10           8           3
    ---------------------------------------------------------------------------

        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. No payments will be made after fiscal year 2000.

        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
    1997, 1998, and 1999 the Treasury portion of interest assessments was
    estimated at 9, 7, and 2 percent respectively.

                        FEDERAL FINANCING BANK ACTIVITIES

                                  Federal Funds

    Intragovernmental funds:

                             Federal Financing Bank

        For liquidation of certain debts to the United States Treasury
    incurred by the Federal Financing Bank pursuant to section 9(b) of the
    Federal Financing Bank Act of 1973, $2,854,000,000.

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4521-0-4-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.01 Administrative Expenses...........           3           3           3
    09.02 Interest on borrowings from
            Treasury........................       4,171       3,142       2,758
    09.03 Interest on borrowings from Civil
            Service Retirement Trust Fund...       1,337       1,337       1,337
                                               ---------   ---------  ----------
    10.00   Total obligations...............       5,511       4,482       4,099
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           1           1           1
    22.00 New budget authority (gross)......       5,511       4,482       4,099
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       5,512       4,483       4,100
    23.95 New obligations...................      -5,511      -4,482      -4,099
    24.40 Unobligated balance available, end
            of year: Uninvested.............           1           1           1
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................                               2,854
    40.47   Portion applied to debt
              reduction.....................                              -2,854
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........
          Permanent:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).       5,511       4,482       4,099
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       5,511       4,482       4,099
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...       2,366       2,366       2,366

    [[Page 780]]

    73.10 New obligations...................       5,511       4,482       4,099
    73.20 Total outlays (gross).............      -5,511      -4,482      -4,099
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...       2,366       2,366       2,366
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................       5,511       4,482       4,099
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........      -5,511      -4,482      -4,099
    ----------------------------------------------------------------------------

        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.

        As part of the implementation of changes made to the Federal Credit
    Reform Act, the 1999 Budget provides an appropriation to liquidate the
    FFB's accumulated deficit that resulted from the fact that while FFB
    borrowers have been allowed to prepay at par, FFB paid a prepayment
    premium on the underlying obligations to the Treasury Department.

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

        The table does not include certain securities originally issued to
    the FFB by the Tennessee Valley Authority and the Postal Service, which
    the FFB exchanged with the Civil Service Retirement and Disability Fund
    in 1996 in return for Treasury securities of equal present value. These
    TVA and Postal Service securities had a remaining face value of $7.1
    billion as of the end of 1997.

                 NET LENDING AND LOANS OUTSTANDING, END OF YEAR

                            [In millions of dollars]

                                         1997 actual  1998 est.   1999 est.
    A. Department of Agriculture:
      1. Rural housing loans:
        Lending, net....................      -5,170      -4,030      -2,375
        Loans outstanding...............      13,530       9,500       7,125
      2. Rural development loans:
        Lending, net....................                                -265
        Loans outstanding...............       3,675       3,675       3,410
      3. Rural Electrification
        Administration:
        Lending, net....................      -1,931         223          15
        Loans outstanding...............      19,418      19,641      19,656
    B. Department of Defense:
      1. Defense working capital fund:
        Lending, net....................         -15         -83         -86
        Loans outstanding...............       1,308       1,225       1,139
    C. Department of Education:
      1. Historically black colleges and
        universities:
        Lending, net....................           *           6          16
        Loans outstanding...............           1           7          23
    D. Department of Health and Human
        Services:
      1. Health maintenance
        organizations:
        Lending, net....................          -2          -1          -1
        Loans outstanding...............           4           3           2
      2. Medical facility loans:
        Lending, net....................          -6          -4          -3
        Loans outstanding...............          13           9           6
    E. Department of Housing and Urban
        Development:
      1. Section 108 guaranteed loans:
        Lending, net....................          -3          -4          -4
        Loans outstanding...............          36          32          28
      2. Low-rent public housing:
        Lending, net....................         -65         -70         -71
        Loans outstanding...............       1,561       1,491       1,420
    F. Department of the Interior:
      1. Territory of the Virgin
        Islands:
        Lending, net....................          -1          -1          -1
        Loans outstanding...............          19          18          17
    G. Department of Transportation:
      1. Railroad Revitalization and
        Regulatory Reform Act:
        Lending, net....................          -9
        Loans outstanding...............           4           4           4
    H. General Services Administration:
      1. Federal buildings fund:
        Lending, net....................         -61         -25         650
        Loans outstanding...............       1,795       1,770       2,420
      2. Pennsylvania Avenue Activities:
        Lending, net....................         148        -624
        Loans outstanding...............         624
    I. International Assistance
        Programs:
      1. Foreign military sales credit:
        Lending, net....................        -199        -219        -218
        Loans outstanding...............       3,048       2,829       2,611
    J. Small Business Administration:
      1. Section 503 guaranteed loans:
        Lending, net....................         -43         -33        -129
        Loans outstanding...............         275         242         113
      2. Development company loans:
        Lending, net....................
        Loans outstanding...............           *           *           *
    K. Export-Import Bank:
      Lending, net......................        -527        -927        -368
      Loans outstanding.................       1,295         360
    L. Federal Deposit Insurance
        Corporation:
      1. FSLIC Resolution Fund:
        Lending, net....................      -4,621      -1,375
        Loans outstanding...............       1,375
    M. Postal Service:
      Lending, net......................         464       4,852         881
      Loans outstanding.................       1,964       6,815       7,696
                                        ====================================
    Total lending:
      Lending, net......................     -12,102      -2,316      -1,959
      Loans outstanding.................      49,945      47,629      45,670
                                        ====================================

        *$500 thousand or less.

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4521-0-4-803    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....         338            338           338            338

    [[Page 781]]

            Investments in US securities:
    1104      Agency securities, par........      62,258         50,154        47,838         45,879
    1106      Receivables, net..............       1,524          1,241         1,074            942
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................      64,120         51,733        49,250         47,160
        LIABILITIES:
          Federal liabilities:

    2101    Accounts payable................       2,257          2,202         2,275          1,543
            Debt:
    2103      Borrowing from Treasury.......      47,251         35,147        32,831         30,872
    2103      Debt arising from prepayment
                premiums....................       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...............      66,623         54,464        52,221         47,415
        NET POSITION:
    3300  Cumulative results of operations..      -2,503         -2,731        -2,971           -255
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............      -2,503         -2,731        -2,971           -255
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position      64,120         51,733        49,250         47,160
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4521-0-4-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................           3           3           3
    43.0  Interest and dividends............       5,508       4,479       4,096
                                               ---------   ---------  ----------
    99.9    Total obligations...............       5,511       4,482       4,099
    ---------------------------------------------------------------------------

                     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] 812 vehicles for
    police-type use, of which 650 shall be for replacement only, and hire of
    passenger motor vehicles; hire of aircraft; 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] a major investigative assignment 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] $20,000 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; and provision of laboratory assistance to State
    and local agencies, with or without reimbursement; [$478,934,000, of
    which $1,250,000 may be used for the Youth Crime Gun Interdiction
    Initiative] $544,324,000; 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]: Provided, That,
    such funds 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, to include
    overtime and personnel benefits, travel, fuel, training, equipment,
    supplies, and other similar costs of State and local law enforcement
    [officers] personnel, including sworn officers and support personnel,
    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,
    1998:] 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 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].
        In addition, to be derived from the Violent Crime Reduction Trust
    Fund and to remain available until expended, $10,000,000 for activities
    anthorized by section 32401 of Public Law 103-322. (Treasury Department
    Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Reduce Violent Crime............                     350         398
    00.02   Collect Revenue.................                      62          60
    00.03   Protect the Public..............                      96          96
            Compliance Operations:
    00.04     Alcohol.......................          82
    00.05     Tobacco.......................           4
    00.06     Firearms......................          51
    00.07     Explosives....................          12
                                               ---------   ---------  ----------
    00.91     Total, compliance operations..         149         508         554
            Law enforcement:
    01.03     Firearms......................         224
    01.04     Explosives....................         127
                                               ---------   ---------  ----------
    01.91       Total, law enforcement......         351
                                               ---------   ---------  ----------
    01.92     Total direct program..........         500         508         554
    09.01 Reimbursable program..............          21          51          17
                                               ---------   ---------  ----------
    10.00   Total obligations...............         521         559         571
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......          19          26          26
    22.00 New budget authority (gross)......         527         560         571
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           3
    22.30 Unobligated balance expiring......          -1
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         548         586         597
    23.95 New obligations...................        -521        -559        -571
    24.40 Unobligated balance available, end
            of year: Uninvested.............          26          26          26
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         460         479         544
    42.00   Transferred from other accounts.          46          30          10
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........         506         509         554
    50.00   Reappropriation.................           1
          Permanent:

            Spending authority from
                offsetting collections:
    68.00     Offsetting collections (cash).          21          51          17
    68.10     Change in orders on hand from
                Federal sources.............          -1
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total)...................          20          51          17
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         527         560         571
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance: Uninvested...          60          87          88
    72.95   Orders on hand from Federal
              sources.......................           7           6           6
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          67          93          94

    [[Page 782]]

    73.10 New obligations...................         521         559         571
    73.20 Total outlays (gross).............        -489        -558        -575
    73.40 Adjustments in expired accounts...          -4
    73.45 Adjustments in unexpired accounts.          -3
          Unpaid obligations, end of year:

    74.40   Obligated balance: Uninvested...          87          88          84
    74.95   Orders on hand from Federal
              sources.......................           6           6           6
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................          93          94          90
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         417         457         505
    86.93 Outlays from current balances.....          51          50          52
    86.97 Outlays from new permanent
            authority.......................          20          51          17
    86.98 Outlays from permanent balances...           1
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         489         558         575
    ----------------------------------------------------------------------------

        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.......         -11         -41          -7
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........         -21         -51         -17
    88.95 Change in orders on hand from
            Federal sources.................           1
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         507         509         554
    90.00 Outlays...........................         467         507         558
    ---------------------------------------------------------------------------

        The Bureau of Alcohol, Tobacco and Firearms (ATF) 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) Effectively contribute to a safer America by reducing the future
    number and cost of violent crimes: (2) Maintain a sound revenue
    management and regulatory system that continues reducing payer burden,
    improving service, collecting the revenue due and preventing illegal
    diversion; and (3) Protect the public and prevent consumer deception in
    ATF's regulated commodities.

        The following performance measurements continue to be refined and
    improved in order to provide viable output and outcome measures for the
    Bureau, thus complying with the Government Performance and Results Act
    of 1993 (GPRA).

                        PERFORMANCE AND WORKLOAD MEASURES

                                         1997 actual  1998 est.   1999 est.
    Reduce Violent Crime:
      Crime related costs avoided ($
        billions).......................       $0.93        $1.0        $1.0
      Future crimes avoided.............         n/a     440,000     450,000
      Number of persons trained/
        developed (non-ATF).............         n/a      52,000      52,000
    Collect the Revenue:
      Taxes and fees collected from the
        alcohol, firearms and explosives
        industries ($ billion)..........       $12.7       $12.8       $12.8
      Ratio of taxes and fees collected
        vs. resources expended to
        collect.........................         n/a     $224:$1     $210:$1
      Burden hours reduced..............         n/a   1,450,681     606,630
    Protect the Public:
      Response to unsafe conditions and
        product deficiencies discovered
        (explosives)....................         677         677         677
      The number of commodity seminars
        held............................         n/a         122         120
    Workload Measures:
      Number of firearms traces.........     191,378     225,000     275,000
      Number of inspections (explosives)       7,924       9,000       9,000
      Percent of population inspected
        (firearms)......................          21          21          21

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         201         211         222
    11.3      Other than full-time permanent           1           1           1
    11.5      Other personnel compensation..          28          31          33
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         230         243         256
    12.1    Civilian personnel benefits.....          75          80          85
    21.0    Travel and transportation of
              persons.......................          15          16          21
    22.0    Transportation of things........           2           2           2
    23.1    Rental payments to GSA..........          35          38          40
    23.3    Communications, utilities, and
              miscellaneous charges.........          18          19          23
    24.0    Printing and reproduction.......           2           2           2
    25.2    Other services..................          61          58          73
    26.0    Supplies and materials..........          10           9          10
    31.0    Equipment.......................          52          40          42
    42.0    Insurance claims and indemnities                       1
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         500         508         554
    99.0  Reimbursable obligations..........          21          51          17
                                               ---------   ---------  ----------
    99.9    Total obligations...............         521         559         571
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1000-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......       3,818       3,934       4,038
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         107         138         115
    ---------------------------------------------------------------------------

                     Laboratory Facilities and Headquarters

        For necessary expenses for [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, $55,022,000 to
    remain available until expended: Provided, That these funds shall not be
    available until a prospectus for the Laboratory Facilities is reviewed
    and resolutions of authorization are approved by the House Committee on
    Transportation and Infrastructure and the Senate Committee on
    Environment and Public Works] the relocation of the Bureau of Alcohol,
    Tobacco and Firearms headquarters, $32,000,000, to remain available
    until expended. (Treasury Department Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1003-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................                      55          25
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......                       7           7
    22.00 New budget authority (gross)......           7          55          32
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           7          62          39
    23.95 New obligations...................                     -55         -25
    24.40 Unobligated balance available, end
            of year: Uninvested.............           7           7          14
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................           7          55          32
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...                                  45
    73.10 New obligations...................                      55          25
    73.20 Total outlays (gross).............                     -10         -26
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...                      45          44
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                       7           4

    [[Page 783]]

    86.93 Outlays from current balances.....                       3          21
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........                      10          26
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           7          55          32
    90.00 Outlays...........................                      10          26
    ---------------------------------------------------------------------------

        This appropriation is requested to provide funding for relocation of
    ATF headquarters employees to alternate building facilities that would
    be better suited to meeting physical protection and security needs than
    existing leased space provides.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1003-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................                      10
    32.0  Land and structures...............                      45          25
                                               ---------   ---------  ----------
    99.9    Total obligations...............                      55          25
    ---------------------------------------------------------------------------

                  Internal Revenue Collections for Puerto Rico

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5737-0-2-806      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Deposits, internal revenue
            collections for Puerto Rico.....         205         210         201
    02.02 Deposits, internal revenue
            collections for Puerto Rico,
            legislative proposal subject to
            PAYGO...........................                                  34
                                               ---------   ---------  ----------
    02.99   Total receipts..................         205         210         235
        Appropriation:
    05.01 Internal revenue collections for
            Puerto Rico.....................        -205        -210        -201
    05.02 Internal revenue collections for
            Puerto Rico, legislative
            proposal subject to PAYGO.......                                 -34
                                               ---------   ---------  ----------
    05.99 Subtotal appropriation............        -205        -210        -235
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5737-0-2-806      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            41.0)...........................         205         210         201
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......         205         210         201
    23.95 New obligations...................        -205        -210        -201
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.25 Appropriation (special fund,
            indefinite).....................         205         210         201
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................         205         210         201
    73.20 Total outlays (gross).............        -205        -210        -201
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         205         210         201
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         205         210         201
    90.00 Outlays...........................         205         210         201
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1997 actual  1998 est.   1999 est.
    Enacted/requested:
      Budget Authority..................         205         210         201
      Outlays...........................         205         210         201
    Legislative proposal, subject to
        PAYGO:
      Budget Authority..................                                  34
      Outlays...........................                                  34
                                        ------------------------------------
    Total:
      Budget Authority..................         205         210         235
      Outlays...........................         205         210         235
                                        ====================================

                  Internal Revenue Collections for Puerto Rico

                    (Legislative proposal, subject to PAYGO)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5737-4-2-806      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            41.0)...........................                                  34
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                  34
    23.95 New obligations...................                                 -34
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.25 Appropriation (special fund,
            indefinite).....................                                  34
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                                  34
    73.20 Total outlays (gross).............                                 -34
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................                                  34
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                  34
    90.00 Outlays...........................                                  34
    ---------------------------------------------------------------------------

        The Puerto Rican Federal Relations Act mandates that excise taxes
    collected under the Internal Revenue laws of the United States on
    articles produced in Puerto Rico and either transported to the United
    States or consumed on the island are to be covered over to Puerto Rico
    (48 U.S.C. 734). The budget assumes that the full amount of the
    collections on Puerto Rico rum will be covered over. The Administration
    will propose legislation to eliminate a limitation on the amount of the
    cover over on rum imposed by 26 U.S.C. 7652. which is no longer
    justified. The legislation will also provide that, for five years, fifty
    cents per proof gallon would be dedicated for the Puerto Rico
    Conservation Trust Fund pursuant to an agreement between the Secretary
    of the Interior and the Governor of Puerto Rico. This proposal replaces
    a funding source lost as a consequence of the repeal of a provision of
    tax law.

                          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 1,050 motor vehicles of which
    [985] 550 are for replacement only and of which 1,030 are 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; [$1,522,165,000] $1,638,065,000, 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 Budget
    Reconciliation Act of 1985, as amended (``COBRA'') (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, not to exceed $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] $8,000,000 shall be
    available until expended for the procurement of automation
    infrastructure items, including hardware, software, and installation:
    Provided, That upon enactment of authorization to increase the ad
    valorem rate authorized by section 13031 of COBRA (19 U.S.C. 58c(a)(9)),
    such increased amounts shall

    [[Page 784]]

    be collected and deposited in the Customs User Fee Account as offsetting
    receipts, to be available until expended for necessary expenses incurred
    by the Secretary for modernization of Customs automated commercial
    operations: Provided further, That such increased amounts are in
    addition to sums otherwise made available by this Act: Provided further,
    That uniforms may be purchased without regard to the general purchase
    price limitation for the current fiscal year: [Provided further, That
    $1,250,000 shall be available to fund the Global Trade and Research
    Program at the Montana World Trade Center:] Provided further, That
    notwithstanding any other provision of law, the fiscal year aggregate
    overtime limitation prescribed in subsection 5(c)(1) of the Act of
    February 13, 1911 (19 U.S.C. 261 and 267) shall be $30,000.
        In addition, $64,472,000 to remain available until expended, to be
    derived from the Violent Crime Reduction Trust Fund, for activities
    authorized by section 190001(e) of Public Law 103-322, of which no less
    than $54,000,000 shall be available for narcotics detection technology.
    (Treasury Department Appropriations Act, 1998.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 U.S. Customs users fees account,
            conveyance/passenger/other......         455         326         349
    02.02 U.S. Customs user fee accounts,
            merchandise processing, Treasury         831         856         873
    02.03 U.S. Customs user fee accounts,
            merchandise processing,
            legislative proposal not subject
            to PAYGO........................                                  48
                                               ---------   ---------  ----------
    02.99   Total receipts..................       1,286       1,182       1,270
        Appropriation:
    05.01 Salaries and expenses.............      -1,286      -1,182      -1,222
    05.02 Salaries and expenses, legislative
            proposal not subject to PAYGO...                                 -48
                                               ---------   ---------  ----------
    05.99 Subtotal appropriation............      -1,286      -1,182      -1,270
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Inspection and control..........         929       1,020
    00.02   Enforcement.....................         516         580
    00.03   Tariff and trade................         371         410
    00.04   Commercial......................                               1,283
    00.05   Drug and other enforcement......                                 733
                                               ---------   ---------  ----------
    00.91     Total direct program..........       1,816       2,010       2,016
    09.01 Reimbursable program..............         391         404         413
                                               ---------   ---------  ----------
    10.00   Total obligations...............       2,207       2,414       2,429
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......         605         832         769
    22.00 New budget authority (gross)......       2,420       2,352       2,471
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          34
    22.30 Unobligated balance expiring......         -19
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       3,040       3,184       3,240
    23.95 New obligations...................      -2,207      -2,414      -2,429
    24.40 Unobligated balance available, end
            of year: Uninvested.............         832         769         811
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         719         666         765
    40.25   Appropriation (special fund,
              indefinite)...................         831         856         873
    42.00   Transferred from other accounts.          24          84          72
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........       1,574       1,606       1,710
    50.00   Reappropriation.................                      16
          Permanent:

    60.25   Appropriation (special fund,
              indefinite)...................         455         326         349
            Spending authority from
                offsetting collections:
    68.00     Offsetting collections (cash).         422         404         412
    68.10     Change in orders on hand from
                Federal sources.............         -31
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total)...................         391         404         412
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       2,420       2,352       2,471
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance: Uninvested...         242         279         386
    72.95   Orders on hand from Federal
              sources.......................         140         109         109
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............         382         388         495
    73.10 New obligations...................       2,207       2,414       2,429
    73.20 Total outlays (gross).............      -2,157      -2,307      -2,442
    73.40 Adjustments in expired accounts...         -11
    73.45 Adjustments in unexpired accounts.         -34
          Unpaid obligations, end of year:

    74.40   Obligated balance: Uninvested...         279         386         373
    74.95   Orders on hand from Federal
              sources.......................         109         109         109
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................         388         495         482
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority       1,360       1,438       1,532
    86.93 Outlays from current balances.....         197         141         168
    86.97 Outlays from new permanent
            authority.......................         593         701         712
    86.98 Outlays from permanent balances...           7          27          30
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       2,157       2,307       2,442
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.00     Federal sources...............        -411        -404        -412
    88.40     Non-Federal sources...........         -11
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -422        -404        -412
    88.95 Change in orders on hand from
            Federal sources.................          31
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       2,029       1,948       2,059
    90.00 Outlays...........................       1,735       1,903       2,030
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1997 actual  1998 est.   1999 est.
    Enacted/requested:
      Budget Authority..................       2,029       1,948       2,059
      Outlays...........................       1,735       1,903       2,030
    Legislative proposal, not subject to
        PAYGO:
      Budget Authority..................                                  48
      Outlays...........................                                  44
                                        ------------------------------------
    Total:
      Budget Authority..................       2,029       1,948       2,107
      Outlays...........................       1,735       1,903       2,074
                                        ====================================

        The United States Customs Service, in partnership with other Federal
    agencies, is one of the Nation's principal means of border enforcement.
    Its mission is to ensure that all goods and persons entering and exiting
    the United States do so in compliance with all United States laws and
    regulations.

        Prior to 1999, the Customs Service budget consisted of three
    activities: Inspection and Control, Enforcement, and Tariff and Trade.
    These activities were developed in the early 1980's and reflected the
    organizational needs and structure of Customs at that time. In order for
    Customs to effectively implement the requirements of the Results Act, a
    comprehensive restructuring from three to two budget activities is
    proposed beginning in FY 1999. The operations of the Customs Salaries
    and Expenses appropriation would be divided into two major budget
    activities: ``Commercial'' and ``Drug and Other Enforcement.''

        Commercial.--Commercial activities are all process/business area
    activities (Trade Compliance, Outbound, and Passenger Processing) which
    occur prior to a violation being confirmed or acceptance of a referral
    for investigation. This includes intelligence gathering, targeting,
    analysis and examination activities.

    [[Page 785]]

                                  WORKLOAD DATA

                                         1997 actual  1998 est.   1999 est.
    Total Commercial Entry Summaries
    (millions)..........................        17.9        18.4        17.6
    Total Passengers (in millions):
      Land..............................       369.6       372.0       379.4
      Air...............................        68.4        76.9        81.5
      Sea...............................         8.1         9.0        10.0
    Total Carriers (thousands):
      Land..............................     127,914     130,000     130,000
      Air...............................         836         860         890
      Sea...............................         214         230         245

                              PERFORMANCE MEASURES

                                         1997 actual  1998 est.   1999 est.
    Overall Trade Compliance Rate.......       82.7%       84.0%       85.0%
    Overall Passenger Compliance Rate:
      Land..............................      99.96%      99.97%      99.98%
      Air...............................       97.6%       98.0%       98.5%
    Revenue Compliance Rate.............      99.04%      99.06%      99.06%
    Collection (billions $).............       $19.1       $19.2       $19.3

        Drug and Other Enforcement.--Drug and Other Enforcement activities
    are process activities which occur after confirmation of a violation or
    acceptance of a referral for investigation. Also included are
    enforcement strategies to address enforcement issues which impact more
    than one process, intelligence activities and investigations of drug and
    money laundering violations, intelligence activities and investigations
    related to alleged/suspected violations which are independent of process
    activities, the air and marine interdiction programs, and radio
    communications management.

                                  WORKLOAD DATA

                                         1997 actual  1998 est.   1999 est.
    Total Investigative Cases...........      34,722      36,000      36,000

                              PERFORMANCE MEASURES

                                         1997 actual  1998 est.   1999 est.
    Quantity of Narcotics Seized
        (thousands of lbs.):
      Heroin............................         2.4         3.0         3.0
      Cocaine...........................       157.9       170.0       160.0
      Marijuana.........................       726.1       780.0       780.0
    Number of Narcotics Seizures:
      Heroin............................       1,208       1,250       1,250
      Cocaine...........................       2,537       2,600       2,500
      Marijuana.........................      12,741      13,000      13,000
    Currency/Real Property Seized
    (millions $)........................       $34.4       $36.0       $37.5

        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. Provisions which increased
    air and sea passenger collections, and lifted air and sea passenger
    country exemptions expired in September 1997.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         768         836         868
    11.3      Other than full-time permanent          10          21          39
    11.5      Other personnel compensation..         188         197         199
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         966       1,054       1,106
    12.1    Civilian personnel benefits.....         235         277         282
    21.0    Travel and transportation of
              persons.......................          32          48          46
    22.0    Transportation of things........           4           6           6
    23.1    Rental payments to GSA..........         122         152         163
    23.2    Rental payments to others.......           1           3           2
    23.3    Communications, utilities, and
              miscellaneous charges.........          35          43          43
    24.0    Printing and reproduction.......           3           4           4
    25.1    Advisory and assistance services          12          38          29
    25.2    Other services..................          39         125         147
    25.3    Purchases of goods and services
              from Government accounts......         172
    25.4    Operation and maintenance of
              facilities....................          13
    25.5    Research and development
              contracts.....................           1
    25.7    Operation and maintenance of
              equipment.....................          52
    26.0    Supplies and materials..........          18          25          28
    31.0    Equipment.......................         109         228         159
    32.0    Land and structures.............           1           3
    41.0    Grants, subsidies, and
              contributions.................                       2
    42.0    Insurance claims and indemnities           1           1           1
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..       1,816       2,009       2,016
    99.0  Reimbursable obligations..........         390         403         413
    99.5  Below reporting threshold.........           1           2
                                               ---------   ---------  ----------
    99.9    Total obligations...............       2,207       2,414       2,429
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0602-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......      16,712      16,744      16,855
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......       1,877       2,250       2,475
    ---------------------------------------------------------------------------

                              Salaries and Expenses

                  (Legislative proposal, not subject to PAYGO)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-2-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.04   Commercial......................                                  48
                                               ---------   ---------  ----------
    10.00   Total obligations...............                                  48
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                  48
    23.95 New obligations...................                                 -48
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.25 Appropriation (special fund,
            indefinite).....................                                  48
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                                  48
    73.20 Total outlays (gross).............                                 -44
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...                                   4
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                                  44
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                  48
    90.00 Outlays...........................                                  44
    ---------------------------------------------------------------------------

        This proposal would allow the Secretary of the Treasury to increase
    the rate of the Merchandise Processing Fee (MPF) to offset the costs of
    modernizing the Customs Service automated commercial operations.
    Proceeds of the fee increase would be statutorily restricted to this
    modernization effort. Subsequent to the FY 1999 President's Budget,
    authorization legislation will be transmitted to allow the Secretary to
    increase the ad valorem rate paid by importers on formal cargo entries
    into the United States from .21 percent to up to .25 percent. (This
    would not include imports excluded from the MPF under NAFTA.) The
    proceeds would be available to Customs on a current indefinite basis
    after necessary legislation by the authorizations and appropriations
    committees.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0602-2-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    21.0  Travel and transportation of
            persons.........................                                   1
    25.2  Other services....................                                  16
    31.0  Equipment.........................                                  31
                                               ---------   ---------  ----------
    99.9    Total obligations...............                                  48
    ---------------------------------------------------------------------------

    [[Page 786]]

         Operation and Maintenance, Air and Marine Interdiction Programs

        For expenses, not otherwise provided for, necessary for the
    operation and maintenance of marine vessels, aircraft, and other related
    equipment of the Air and Marine Programs, including operational training
    and mission-related travel, and rental payments for facilities occupied
    by the air or marine interdiction and demand reduction programs, the
    operations of which include: the interdiction of narcotics and other
    goods; the provision of support to Customs and other Federal, State, and
    local agencies in the enforcement or administration of laws enforced by
    the Customs Service; and, at the discretion of the Commissioner of
    Customs, the provision of assistance to Federal, State, and local
    agencies in other law enforcement and emergency humanitarian efforts;
    [$92,758,000] $98,488,000, 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 [1998] 1999 without [the] prior [approval of] notice
    submitted to the Committees on Appropriations. (Treasury Department
    Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0604-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Air and Marine Interdiction.....          83          97          87
    00.02   P3 Interdiction.................          11          13          13
    00.03   Procurement.....................           9          34           8
                                               ---------   ---------  ----------
    00.91     Total direct program..........         103         144         108
    09.01 Reimbursable program..............          10          34           4
                                               ---------   ---------  ----------
    10.00   Total obligations...............         113         178         112
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......          22          52           9
    22.00 New budget authority (gross)......         134         127         102
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           9           9
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         165         188         111
    23.95 New obligations...................        -113        -178        -112
    24.40 Unobligated balance available, end
            of year: Uninvested.............          52           9
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................          83          93          98
    42.00   Transferred from other accounts.          42
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........         125          93          98
          Permanent:

            Spending authority from
                offsetting collections:
    68.00     Offsetting collections (cash).           4          34           4
    68.10     Change in orders on hand from
                Federal sources.............           5
                                               ---------   ---------  ----------
    68.90       Spending authority from
                  offsetting collections
                  (total)...................           9          34           4
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         134         127         102
    ----------------------------------------------------------------------------

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

    72.40   Obligated balance: Uninvested...          88          94         114
    72.95   Orders on hand from Federal
              sources.......................           4           9           9
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............          92         103         123
    73.10 New obligations...................         113         178         112
    73.20 Total outlays (gross).............         -90        -148        -101
    73.40 Adjustments in expired accounts...          -1          -1
    73.45 Adjustments in unexpired accounts.          -9          -9
          Unpaid obligations, end of year:

    74.40   Obligated balance: Uninvested...          94         114         125
    74.95   Orders on hand from Federal
              sources.......................           9           9           9
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................         103         123         134
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority          57          60          64
    86.93 Outlays from current balances.....          29          54          33
    86.97 Outlays from new permanent
            authority.......................           4          34           4
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          90         148         101
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -4         -34          -4
    88.95 Change in orders on hand from
            Federal sources.................          -5
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         125          93          98
    90.00 Outlays...........................          87         114          97
    ---------------------------------------------------------------------------

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

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0604-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

    21.0    Travel and transportation of
              persons.......................           4           6           4
    22.0    Transportation of things........                       1
    23.2    Rental payments to others.......           2                       2
    23.3    Communications, utilities, and
              miscellaneous charges.........           4           6           4
    25.2    Other services..................           7           9           7
    25.3    Purchases of goods and services
              from Government accounts......           3           3           3
    25.4    Operation and maintenance of
              facilities....................           3           3           3
    25.7    Operation and maintenance of
              equipment.....................          42          52          46
    26.0    Supplies and materials..........          18          32          19
    31.0    Equipment.......................          20          32          20
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         103         144         108
    99.0  Reimbursable obligations..........          10          34           4
                                               ---------   ---------  ----------
    99.9    Total obligations...............         113         178         112
    ---------------------------------------------------------------------------

       Customs Facilities, Construction, Improvements and Related Expenses

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0608-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................           2           6
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           7           6
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           9           6
    23.95 New obligations...................          -2          -6
    24.40 Unobligated balance available, end
            of year: Uninvested.............           6
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...          16           7           6
    73.10 New obligations...................           2           6
    73.20 Total outlays (gross).............          -9          -7
    73.45 Adjustments in unexpired accounts.          -2
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...           7           6           5
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.93 Outlays from current balances.....           9           7
    ----------------------------------------------------------------------------

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

    [[Page 787]]

    90.00 Outlays...........................           9           7
    ---------------------------------------------------------------------------

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

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0608-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    25.1  Advisory and assistance services..                       5
    25.4  Operation and maintenance of
            facilities......................           1
    31.0  Equipment.........................           1
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..           2           5
    99.5  Below reporting threshold.........                       1
                                               ---------   ---------  ----------
    99.9    Total obligations...............           2           6
    ---------------------------------------------------------------------------

                      [Customs Services at Small Airports]

                      [(to be derived from fees collected)]

        [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,
    1998.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 User fees for customs service.....           2           2           2
        Appropriation:
    05.01 Customs services at small airports          -2          -2          -2
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct program....................           2           2           2
    09.01 Reimbursable program..............           1           1           1
                                               ---------   ---------  ----------
    10.00   Total obligations...............           3           3           3
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           1           1           1
    22.00 New budget authority (gross)......           2           2           2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......           3           3           3
    23.95 New obligations...................          -3          -3          -3
    24.40 Unobligated balance available, end
            of year: Uninvested.............           1           1           1
    ----------------------------------------------------------------------------

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

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...                       1           1
    73.10 New obligations...................           3           3           3
    73.20 Total outlays (gross).............          -1          -2          -2
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...           1           1           1
    ----------------------------------------------------------------------------

        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.)

        The Treasury, Postal Service, and General Government Appropriations
    Act of 1998 (Public Law 105-284) made permanent the provision that
    Customs services at small airports may be derived from fees collected.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    11.1  Direct obligations: Personnel
            compensation: Full-time
            permanent.......................           1           1           1
    99.0  Reimbursable obligations:
            Subtotal, reimbursable
            obligations.....................           1           1           1
    99.5  Below reporting threshold.........           1           1           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............           3           3           3
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-5694-0-2-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......          30          50          50
    ---------------------------------------------------------------------------

                                   Trust Funds

                     Miscellaneous Permanent Appropriations

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-9922-0-2-806      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............                                   3
        Receipts:
    02.01 Deposits, duties and taxes, Puerto
            Rico, U.S. Customs Service......         107         113         115
                                               ---------   ---------  ----------
    04.00 Total: Balances and collections...         107         113         118
        Appropriation:
    05.01 Miscellaneous permanent
            appropriations..................        -107        -110        -111
    07.99 Total balance, end of year........                       3           7
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-9922-0-2-806      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Direct obligations................         109         110         111
    09.01 Reimbursable program..............           6           4           4
                                               ---------   ---------  ----------
    10.00   Total obligations...............         115         114         115
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           4           3          -1
    22.00 New budget authority (gross)......         112         110         111
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         118         113         110
    23.95 New obligations...................        -115        -114        -115
    24.40 Unobligated balance available, end
            of year: Uninvested.............           3          -1          -5
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.25 Appropriation (special fund,
            indefinite).....................         107         110         111
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............           5
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         112         110         111
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...           9          10          14
    73.10 New obligations...................         115         114         115

    [[Page 788]]

    73.20 Total outlays (gross).............        -112        -110        -111
    73.45 Adjustments in unexpired accounts.          -2
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...          10          14          18
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         112         110         111
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

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

        Net budget authority and outlays:
    89.00 Budget authority..................         107         110         111
    90.00 Outlays...........................         107         110         111
    ---------------------------------------------------------------------------

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

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-9922-0-2-806      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          14          15          15
    11.3      Other than full-time permanent                       1           1
    11.5      Other personnel compensation..           1           2           2
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          15          18          18
    12.1    Civilian personnel benefits.....           6           8           8
    21.0    Travel and transportation of
              persons.......................           1           2           2
    22.0    Transportation of things........                       1           1
    23.3    Communications, utilities, and
              miscellaneous charges.........           1           3           3
    25.1    Advisory and assistance services           1           8           8
    25.2    Other services..................           1
    25.3    Purchases of goods and services
              from Government accounts......           1
    25.4    Operation and maintenance of
              facilities....................           1
    25.7    Operation and maintenance of
              equipment.....................           2
    26.0    Supplies and materials..........           1           2           2
    31.0    Equipment.......................           3           3           3
    41.0    Payments to the Treasurer of
              Puerto Rico...................          64          55          56
    44.0    Refunds.........................          12          10          10
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         109         110         111
    99.0  Reimbursable obligations..........           6           4           4
                                               ---------   ---------  ----------
    99.9    Total obligations...............         115         114         115
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-9922-0-2-806      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......         380         380         380
    ---------------------------------------------------------------------------

        Refunds, Transfers, and Expenses, Unclaimed and Abandoned Goods

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8789-0-7-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............                                   2
        Receipts:
    02.01 Proceeds of sales of unclaimed,
            abandoned, and seized goods,
            U.S. Customs Service, Treasury..           7           7           7
                                               ---------   ---------  ----------
    04.00 Total: Balances and collections...           7           7           9
        Appropriation:
    05.01 Refunds, transfers and expenses,
            unclaimed, and abandoned goods..          -7          -5          -5
    07.99 Total balance, end of year........                       2           4
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8789-0-7-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................           7           5           5
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           5           4           4
    22.00 New budget authority (gross)......           7           5           5
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          12           9           9
    23.95 New obligations...................          -7          -5          -5
    24.40 Unobligated balance available, end
            of year: Uninvested.............           4           4           4
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.27 Appropriation (trust fund,
            indefinite).....................           7           5           5
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................           7           5           5
    73.20 Total outlays (gross).............          -7          -5          -5
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................           7           5           5
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................           7           5           5
    90.00 Outlays...........................           7           5           5
    ---------------------------------------------------------------------------

        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).

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8789-0-7-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    25.2  Other services....................           2
    25.7  Operation and maintenance of
            equipment.......................           4           5           5
    44.0  Refunds...........................           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............           7           5           5
    ---------------------------------------------------------------------------

                        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, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8870-0-7-751      1997 actual   1998 est.   1999 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
    ----------------------------------------------------------------------------

    [[Page 789]]

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

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

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

                        BUREAU OF ENGRAVING AND PRINTING

                                  Federal Funds

    Intragovernmental funds:

                      Bureau of Engraving and Printing Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4502-0-4-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Operating expenditures:

    09.01   Currency Program Activity.......         344         371         394
    09.02   Postage Program Activity........          69          67          57
                                               ---------   ---------  ----------
    09.09     Total operating expenditures..         413         438         451
          Capital investment:

    09.11   Purchase of operating equipment.          42          30          31
    09.12   Plant alterations and
              experimental equipment........           1           1           1
                                               ---------   ---------  ----------
    09.19     Total capital investment......          43          31          32
                                               ---------   ---------  ----------
    10.00   Total obligations...............         456         469         483
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Fund balance.....          91          63          76
    22.00 New budget authority (gross)......         428         482         473
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         519         545         549
    23.95 New obligations...................        -456        -469        -483
    24.40 Unobligated balance available, end
            of year: Fund balance...........          63          76          66
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............         428         482         473
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Appropriation         105         120         127
    73.10 New obligations...................         456         469         483
    73.20 Total outlays (gross).............        -440        -462        -473
    74.40 Unpaid obligations, end of year:
            Obligated balance: Appropriation         120         127         137
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         428         482         473
    86.98 Outlays from permanent balances...          12         -20
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         440         462         473
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.00     Federal sources--Postage
                Stamps......................         -63         -64         -54
    88.40     Non-Federal sources--Currency.        -365        -418        -419
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -428        -482        -473
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................          12         -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 1998 and 1999 are
        estimated to be 9.2 and 9.5 billion notes, respectively. During
        1997, the Bureau delivered 9.6 billion Federal Reserve notes.
            Stamps.--This category of work is comprised of postal and
        internal revenue stamps. The projected requirements for 1998 and
        1999 are estimated to be 22.0 and 18.0 respectively. In 1997, the
        Bureau delivered 22.4 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 1997 resulted in a decrease to retained
    earnings of $26.8 million.

                              PERFORMANCE MEASURES

                                         1997 actual  1998 est.   1999 est.
    Manufacturing workyears.............       2,178       2,170       2,170
    Security and Accountability
    workyears...........................         396         421         421
    Administrative and general workyears         375         328         328
          Total workyears...............        2949        2919        2919
                                        ====================================
    Manufacturing:
      Federal reserve note deliveries
        (in billions)...................         9.6         9.2         9.5
      Postage stamp deliveries (in
        billions).......................        22.4        22.0        18.0
      Year-to-year productivity trend (%
        change).........................         4.7           +           +
      Currency spoilage (% of total
        units printed)..................         5.2           6           6
      Postage stamp spoilage (% of total
        units printed)..................        10.7          11          11
      Manufacturing cost for currency
        (cost per 1000 notes)...........      $18.65      $23.79      $23.79
      Manfacturing cost for stamps:
        100 Stamp Flag Coil Pressure
          Sensitive (cost per 1000
          stamps).......................       $1.36       $1.33       $1.33
    Security and Accountability:
      Currency shipment discrepancies
        (per million notes).............      .01135       (\2\)       (\2\)
      Postage Stamp shipment
        discrepancies (per million
        stamps).........................      25.815       (\2\)       (\2\)
    Administrative:
      Annual financial statement audit
        opinion.........................       (\1\)       (\1\)       (\1\)
        \1\ Unqualified opinion expected.
        \2\ At or below preceding year.

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4502-0-4-803    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................         453            431           424            429
    0102  Expense...........................        -449           -458          -422           -428
                                            ------------ --------------  ------------  -------------

    [[Page 790]]

    0109  Net income or loss (-)............           4            -27             2              1
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4502-0-4-803    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Non-Federal assets:

    1206    Receivables, net................          40             43            44             39
    1207    Advances and prepayments........           2              2             2              2
          Other Federal assets:

    1801    Cash and other monetary assets..         196            183           203            203
    1802    Inventories and related
              properties....................          57             54            50             50
    1803    Property, plant and equipment,
              net...........................         334            361           355            357
    1901    Other assets--Machinery repair
              parts.........................          26             24            22             23
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         655            667           676            674
        LIABILITIES:
    2101  Federal liabilities: Accounts
            payable.........................          22             22            25             26
          Non-Federal liabilities:

    2201    Accounts payable................          13             44            45             43
    2206    Pension and other actuarial
              liabilities...................          30             38            41             39
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............          65            104           111            108
        NET POSITION:
    3100  Appropriated capital..............          32             32            32             32
    3300  Cumulative results of operations..         558            531           533            534
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         590            563           565            566
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         655            667           676            674
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4502-0-4-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............         128         120         124
    11.3    Other than full-time permanent..           3           2           2
    11.5    Other personnel compensation....          25          22          22
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..         156         144         148
    12.1  Civilian personnel benefits.......          30          31          32
    21.0  Travel and transportation of
            persons.........................           1           2           2
    22.0  Transportation of things..........           1           1           1
    23.1  Rental payments to GSA............           1           1           1
    23.3  Communications, utilities, and
            miscellaneous charges...........          11          15          16
    24.0  Printing and reproduction.........           1           1           1
    25.2  Other services....................          40          54          56
    26.0  Supplies and materials............         172         189         194
    31.0  Equipment.........................          43          31          32
                                               ---------   ---------  ----------
    99.9    Total obligations...............         456         469         483
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4502-0-4-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......       2,739       2,739       2,714
    ---------------------------------------------------------------------------

                               UNITED STATES MINT

                                  Federal Funds

    Public enterprise revolving funds:

                    United States Mint Public Enterprise Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.01 Circulating coinage...............         283         285         299
    09.02 Numismatic and investment products         405         335         368
    09.03 Protection........................          13          16          16
                                               ---------   ---------  ----------
    10.00   Total obligations...............         701         636         683
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......          28          14          14
    22.00 New budget authority (gross)......         687         636         683
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         715         650         697
    23.95 New obligations...................        -701        -636        -683
    24.40 Unobligated balance available, end
            of year: Uninvested.............          14          14          14
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........          29          30          15
    68.00 Spending authority from offsetting
            collections: Offsetting
            collections (cash)..............         658         606         668
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         687         636         683
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...          84         110         110
    73.10 New obligations...................         701         636         683
    73.20 Total outlays (gross).............        -675        -636        -696
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...         110         110          97
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         675         636         683
    86.98 Outlays from permanent balances...                                  13
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         675         636         696
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
              Non-Federal sources:
    88.40       circulating coinage.........        -269        -280        -312
    88.40       numismatic and investment
                  products..................        -389        -326        -356
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -658        -606        -668
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          29          30          15
    90.00 Outlays...........................          17          30          28
    ---------------------------------------------------------------------------

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4159-0-3-803    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................         671            715           650            697
    0102  Expense...........................        -637           -701          -636           -683
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............          34             14            14             14
    -----------------------------------------------------------------------------------------------

        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, equal to the full
    cost of producing and distributing coins that are put into circulation,
    including depreciation of the Mint's plant and equipment on the basis of
    current replacement value.

    [[Page 791]]

    From that, the Mint pays its cost of operations, which includes the
    costs of production and distribution. The difference between the face
    value of the coins and the estimate of receipts is profit, which is
    deposited as seigniorage to the general fund. In FY 1997, the Mint
    transferred $465 million to the general fund. 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 1999, resources for
    this activity will enable the Mint to produce 12.8 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 proof and uncirculated sets, silver
    proof coins, the American Eagle gold and silver bullion uncirculated and
    proof coins, American Eagle platinum 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 1999, this activity will fund the following new
    commemorative coin programs: Dolly Madison, George Washington, and
    Yellowstone National Park.

        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:

                                         1997 actual  1998 est.   1999 est.
    Circulating Coinage Activity:
      Frequency of time within minimum/
        maximum inventory levels (in
        percent)........................          63         N/A         N/A
      Frequency of time within 90%
        confidence interval of the coin
        demand forecast (in percent)....         100         100         100
      Total Coinage Output Capacity--
        Clad (in billions)..............       5.605       5.605       6.000
      Costs (in cents) to produce 1 cent
        coin (excluding metal costs)....      0.0026      0.0026      0.0026
      Costs (in cents) to produce 5 cent
        coin (excluding metal costs)....      0.0073      0.0123      0.0123
      Costs (in cents) to produce 10
        cent coin (excluding metal
        costs)..........................      0.0105      0.0121      0.0121
      Costs (in cents) to produce 25
        cent coin (excluding metal
        costs)..........................      0.0208      0.0193      0.0193
      Costs (in cents) to produce 50
        cent coin (excluding metal
        costs)..........................      0.0483      0.0805      0.0805
      Average total cost (in cents) to
        produce coins (excluding metal
        costs)..........................      0.0179      0.0254      0.0254
    Numismatic and Investment Products:
      Shipment of all numismatic coins
        within 4 weeks of order date (in
        percent)........................          97         N/A         N/A
      Shipment of commemorative coins
        within 4 weeks and recurring
        coins within 3 weeks (in
        percent)*.......................         N/A          98          98
      Numismatic/bullion contribution
        margin (in percent).............         9.8        10.0        10.0
      Recurring, bullion and
        commemorative unit sales (in
        millions).......................        15.0        12.0        23.0
      Recurring, bullion and
        commemorative sales in dollars
        (in thousands)..................    $414,057    $305,063    $370,595
      Numismatic/bullion sales as a
        percent of prior year...........       127.1         N/A         N/A
      Numismatic/bullion profits and
        surcharges as a % of numismatic/
        bullion sales...................         6.3         N/A         N/A
    Protection:
      Losses as a percentage of Reserve
        Value...........................      0.0001       0.001       0.001

        * Revised measure to be reported beginning in FY 1998.

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4159-0-3-803    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....         122            107           105            107
            Investments in US securities:
    1106      Receivables, net..............           2              4             3              3
    1107      Advances and prepayments......           2             13             7              6
          Other Federal assets:

    1802    Inventories and related
              properties....................         307            298           250            280
    1803    Property, plant and equipment,
              net...........................          85            100           145            170
    1901    Other assets....................          60             65            60             60
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         578            587           570            626
        LIABILITIES:
    2101  Federal liabilities: Accounts
            payable.........................          60            137           114            120
          Non-Federal liabilities:

    2201    Accounts payable................           8             23            20             12
    2207    Other...........................         104             50            47             41
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............         172            210           181            173
        NET POSITION:
    3300  Cumulative results of operations..         406            377           389            453
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         406            377           389            453
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         578            587           570            626
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          78          85          87
    11.3    Other than full-time permanent..           1           2           2
    11.5    Other personnel compensation....           5           6           6
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..          84          93          95
    12.1  Civilian personnel benefits.......          21          23          24
    13.0  Benefits for former personnel.....           3           1
    21.0  Travel and transportation of
            persons.........................           2           3           4
    22.0  Transportation of things..........           9          11          11
    23.1  Rental payments to GSA............           3           3           3
    23.2  Rental payments to others.........           1           1           1
    23.3  Communications, utilities, and
            miscellaneous charges...........          11          14          15
    24.0  Printing and reproduction.........           2           2           3
    25.2  Other services....................          40          61          62
    26.0  Supplies and materials............         479         358         429
    31.0  Equipment.........................          33          30          15
    32.0  Land and structures...............          13          36          21
                                               ---------   ---------  ----------
    99.9    Total obligations...............         701         636         683
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4159-0-3-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......       2,073       2,280       2,277
    ---------------------------------------------------------------------------

                            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, [$173,826,000] $177,500,000, of which not to exceed
    $2,500 shall be available for official reception and representation
    expenses, and of which not to exceed $2,000,000 shall remain available
    until September 30, [2000] 2001 for information systems modernization
    initiatives: Provided, That the sum appropriated herein from the General
    Fund for fiscal year [1998] 1999 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 [1998] 1999 appropriation from the General Fund
    estimated at [$169,426,000] $173,100,000, and 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[: Provided further, That notwithstanding any other provisions of
    law, effective upon enactment, the Bureau of the Public Debt shall be
    fully and directly reimbursed by the funds described in Public Law 101-
    136, title I, section 104, 103 Stat. 789 for costs and services
    performed by the Bureau in the administration of such funds]. (Treasury
    Department Appropriations Act, 1998.)

    [[Page 792]]

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Savings and retirement
              securities....................         121         127         139
    00.02   Marketable and special
              securities....................          47          47          39
    00.03   Reimbursements to Federal
              Reserve Banks.................         130         146         135
                                               ---------   ---------  ----------
    00.91     Total direct program..........         298         320         313
    09.01 Reimbursable program..............           1           2           2
                                               ---------   ---------  ----------
    10.00   Total obligations...............         299         322         315
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           6          11
    22.00 New budget authority (gross)......         304         311         313
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         310         322         315
    23.95 New obligations...................        -299        -322        -315
    24.40 Unobligated balance available, end
            of year: Uninvested.............          11
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         165         170         173
    41.00   Transferred to other accounts...          -1
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........         164         170         173
          Permanent:

    60.05   Appropriation (indefinite)......         135         135         135
    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).           5           5           5
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         304         310         313
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...          51          51         108
    73.10 New obligations...................         299         321         315
    73.20 Total outlays (gross).............        -299        -264        -310
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...          51         108         113
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         150         143         145
    86.93 Outlays from current balances.....          14                      27
    86.97 Outlays from new permanent
            authority.......................         103         106         101
    86.98 Outlays from permanent balances...          32          15          37
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         299         264         310
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

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

        Net budget authority and outlays:
    89.00 Budget authority..................         299         306         308
    90.00 Outlays...........................         294         259         305
    ---------------------------------------------------------------------------

        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. 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.

                                         1997 actual  1998 est.   1999 est.
      Number of Savings Securities
        Redemptions (000)                     77,748      79,000      73,500
      Number of Savings Securities
        Issued (000)                          60,120      64,000      72,500
            Number of Reissues and
              Claims (000)                     3,500       5,250       5,250
    Provide quality service to
        purchasers of savings bonds:
        Percent over-the-counter issued
          w/in in three weeks...........        99.9          95          95
        Percent of customer service
          transactions w/in four weeks..          88          80          90
        Percent HH/H interest payments
          timely........................         100         100         100
        Percent HH/H interest payments
          accurately....................        99.9        99.9        99.9
    Maintain cost-effective Series EE
        program:
        Amount saved through Series EE
          sales ($000)..................    $284,000    $100,000    $100,000
    Promote public awareness of savings
        bonds:
        Advertising value ($000)........     $23,000     $13,000     $13,000
    Promote thrift and encourage long-
        term savings:
        Average holding period (years)..       10.18          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.

                                         1997 actual  1998 est.   1999 est.
    Meet the borrowing needs of the
        Federal Government:
        Percent of auctions completed w/
          o error.......................          99         100         100
        Percent completed w/in one hour.          90          90          90
    Quality service to investors:
        Percent of TD transactions w/in
          3 weeks.......................        94.7          90          90
        Percent of TD accounts
          established accurately........        99.9          99          99
        Percent of TD payments timely...         100         100         100
        Percent of TD payments
          accurately....................         100        99.9        99.9
        Percent of CBE payments timely..         100         100         100
        Percent of CBE payments
          accurately....................         100         100         100
        Percent CBE transfer system
          available.....................        99.9          99          99
     Accurate public debt accounting
        information:
        Number of qualifications on
          financial statements..........        Note           1           1
        Note: The audit opinion for the FY 1997 custodial accounts will not be
    issued until January or February 1998.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........          65          72          73
    11.5      Other personnel compensation..           4           4           4
                                               ---------   ---------  ----------
    11.9        Total personnel compensation          69          76          77
    12.1    Civilian personnel benefits.....          15          15          15
    21.0    Travel and transportation of
              persons.......................           2           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.........          17          18          21
    24.0    Printing and reproduction.......           4           5           4
    25.2    Other services..................          39          38          38
    25.3    Purchases of goods and services
              from Government accounts......         133         148         138
    25.7    Operation and maintenance of
              equipment.....................           3           3           3
    26.0    Supplies and materials..........           2           2           2
    31.0    Equipment.......................           7           6           6
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         298         320         313
    99.0  Reimbursable obligations..........           1           1           1
    99.5  Below reporting threshold.........                       1           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............         299         322         315
    ---------------------------------------------------------------------------

    [[Page 793]]

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0560-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......       1,680       1,805       1,805
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......           7          17          17
    ---------------------------------------------------------------------------

                    Payment of Government Losses in Shipment

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1710-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

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

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

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

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

        This account was created as self-insurance to cover losses in
    shipment of Government property such as coins, currency, securities,
    certain losses incurred by the Postal Service, and losses in connection
    with the redemption of savings bonds. Approximately 500 claims are paid
    annually.

                            INTERNAL REVENUE SERVICE

        The mission of the Internal Revenue Service is to collect the proper
    amount of tax revenue at the least cost; serve the public by continually
    improving the quality of our products and services; and perform in a
    manner warranting the highest degree of public confidence in our
    integrity, efficiency and fairness.

        This mission will be carried out while providing consistently first-
    rate service to the American public. To achieve its mission, the Service
    has identified three strategic objectives. In order to achieve the first
    objective of ``Improving Customer Service,'' the IRS will improve
    taxpayer access, resolve most inquiries on the first contact, while
    increasing customer satisfaction. Second, to achieve the objective of
    ``Increasing Compliance,'' the IRS will encourage and assist taxpayers
    to voluntarily file accurate returns and pay timely, and take
    appropriate enforcement actions if they do not comply. Also, to help
    improve customer satisfaction with compliance efforts, the IRS will
    ensure that taxpayers are treated with courtesy, fairness, and
    professionalism. The IRS will meet its third objective of ``Increasing
    Productivity,'' by using systems management techniques and developing a
    highly skilled work force to continually improve operations and the
    quality of products and services provided to taxpayers.

        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, to establish clear lines of accountability,
    and to ensure first-rate customer service. The mission effectiveness
    measure is an overall barometer of Service performance and represents
    the first level of these measures. This indicator compares the amount of
    revenue collected during a fiscal year, minus the IRS costs of
    collecting that revenue and minus the costs plus the monetized value of
    the hours used by taxpayers and the 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 IRS uses the second level of measures to assess achievement of
    the Service's three objectives. These measures are referred to as
    Servicewide performance measures and are included in the chart that is
    displayed below.

        Finally, the third level of measures contains the measures for the
    Service's sixteen budget activities. These sixteen activities represent
    the Service's various functional components; each activity contributes
    to the achievement of the Service's mission and strategic objectives.
    Details on these measures are shown at the conclusion of the
    appropriation summaries.

                        SERVICEWIDE PERFORMANCE MEASURES

                                         1997 actual  1998 est.   1999 est.
    Mission Measure:
      Collect the proper amount of tax
        revenue at the least cost:
      Total Net Revenue--(Budget +
        Burden) \1\:
          Total True Tax Liability (in
            percent)....................        79.5        79.5        79.5
                                        ====================================
    Objective Measures:
      Improve Customer Service:
        Taxpayer Burden Cost (in
          dollars) for IRS to Collect
          $100..........................       $8.52       $8.53       $8.55
        Initial Contact Resolution Rate
          (in percent)..................        78.8          73          73
        Toll-Free Telephone Level of
          Access (GAO Methodology) (in
          percent) \2\..................        65.1          70          86
        Tax Law Accuracy Rate for
          Taxpayer Inquiries (On-Line)
          (in percent)..................        96.1          96          96
        Customer Satisfaction Rates: All
          Business Lines \3\............         N/A         TBD         TBD
        Employee Satisfaction Rate \3\..         N/A         TBD         TBD
      Increase Compliance:
        Total Collection Percentage
          (TCP).........................        87.3        87.4        87.4
        Total Net Revenue Collected
          (trillions)...................      $1.504      $1.575      $1.642
      Increase Productivity:
        Budget Cost to Collect $100.....       $0.48       $0.47       $0.49
        Customers Successfully Served
          per Dollars Expended \3\......         N/A         TBD         TBD

        \1\ Revenue estimates reflect the current services baseline; estimates
    based on the President's proposals were not available at the time this went
    to print.
        \2\ The FY 1997 Level of Access has been recalculated to reflect the GAO
    definition, adopted by IRS this year. The new definition renders the goal
    more challenging since it is based on calls offered over total call attempts
    whereas the former definition (calls answered over unique caller demand)
    only counted repeated callers once.
        \3\ New measure-baselines and targets will be established during FY
    1998.

                                  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 processing;
    revenue accounting; [providing] tax law and account assistance to
    taxpayers by telephone and correspondence; [matching] programs to match
    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;
    [$2,925,874,000] $3,162,430,000, 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,
    1998.)

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............          16           6
        Receipts:
    02.01 New installment agreements fees...          74          78          80

    [[Page 794]]

    02.02 Restructured installment
            agreements fees.................          11          12          15
    02.03 Enrolled agent fee increase.......          -2                       2
    02.04 General user fees, miscellaneous
            retained fees...................           5           5           2
                                               ---------   ---------  ----------
    02.99   Total receipts..................          88          95          99
                                               ---------   ---------  ----------
    04.00 Total: Balances and collections...         104         101          99
        Appropriation:
    05.01 Processing, assistance, and
            management......................         -46         -69         -39
    05.02 Tax law enforcement...............         -52         -18         -58
    05.03 Information systems...............                     -14
                                               ---------   ---------  ----------
    05.99 Subtotal appropriation............         -98        -101         -97
    07.99 Total balance, end of year........           6                       2
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Submission Processing...........         833         869         899
    00.02   Telephone & Correspondence......                     875         909
    00.03   Document Matching...............                      63          64
    00.04   Inspection......................         100         104         108
    00.05   Management Services.............         163         524         564
    00.06   Rent & Utilities................                     575         657
    00.07   Taxpayer Services...............         497
    00.08   Resources Management (PAM)......         273
                                               ---------   ---------  ----------
    00.91     Total direct program..........       1,866       3,010       3,201
    09.01 Reimbursable program..............          23          30          28
                                               ---------   ---------  ----------
    10.00   Total obligations...............       1,889       3,040       3,229
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......          27          15
    22.00 New budget authority (gross)......       1,880       3,025       3,229
    22.30 Unobligated balance expiring......          -3
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       1,904       3,040       3,229
    23.95 New obligations...................      -1,889      -3,040      -3,229
    24.40 Unobligated balance available, end
            of year: Uninvested.............          15
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................       1,790       2,926       3,162
    42.00   Transferred from other accounts.          20
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........       1,810       2,926       3,162
    50.00   Reappropriation.................           1
          Permanent:

    60.25   Appropriation (special fund,
              indefinite)...................          46          69          39
    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).          23          30          28
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       1,880       3,025       3,229
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...         275         270         381
    73.10 New obligations...................       1,889       3,040       3,229
    73.20 Total outlays (gross).............      -1,875      -2,929      -3,207
    73.40 Adjustments in expired accounts...         -19
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...         270         381         403
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority       1,654       2,663       2,877
    86.93 Outlays from current balances.....         152         167         264
    86.97 Outlays from new permanent
            authority.......................          59          99          67
    86.98 Outlays from permanent balances...          10
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       1,875       2,929       3,207
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -23         -30         -28
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,857       2,995       3,201
    90.00 Outlays...........................       1,852       2,899       3,179
    ---------------------------------------------------------------------------

        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;
    conducting internal audit reviews and internal security investigations;
    and managing 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

                                         1997 actual  1998 est.   1999 est.
    Submission Processing:
      Percent of Individual Returns
        Filed Electronically............        15.9          17        19.5
      Percent of Dollars Received
        Electronically..................        40.6        48.4        78.2
      Percent of Dollars Received via
        Third Party Processors..........        70.9        70.9        70.9
      Number of Primary Returns
        Processed (millions) \1\........       202.6       208.4       211.8
      Total Number of Individual Refunds
        Issued (millions) \1\...........        87.9        89.6        93.3
      Refund Timeliness--Paper (days)...          38          40          40
      Refund Timeliness--Electronic
        Filing (days)...................        14.5          21          21

    [[Page 795]]

      Processing Accuracy Rate--Paper
        (in percent)....................        95.2          95          95
      Processing Accuracy Rate--
        Electronic Filing (in percent)..        99.3          99          99
      Notice Accuracy Rate (in percent).        98.6        98.5        98.5
    Telephone and Correspondence:
      Dollars Collected per Dollars
        Expended \2\....................         N/A         TBD         TBD
      Taxpayers Gaining Access (all
        methods) as a Percentage of
        Demand \2\......................         N/A         TBD         TBD
      Customer Complaint Analysis \2\...         N/A         TBD         TBD
      Number of Calls Answered--Includes
        Automated (millions)............       103.9       120.6       126.6
      Correspondence Answered...........         N/A         TBD         TBD
      Problem Resolution Program Average
        Processing Time--District Office
        (days)..........................        36.1        35.8        35.8
      Problem Resolution Program Average
        Processing Time--Service Center
        (days)..........................        31.6        30.3        30.3
      Problem Resolution Program Quality
        Customer Service Rate--District
        Office (in percent).............        88.8        89.4        90.5
      Problem Resolution Program Quality
        Customer Service Rate--Service
        Centers (in percent)............        80.7        81.6        83.4
      Currency of Problem Resolution
        Program Inventory--Districts
        (days)..........................        93.8        86.8        86.8
      Currency of Problem Resolution
        Program Inventory--Service
        Centers (days)..................        95.9        85.9        85.9
      Service Center Examination Dollars
        Recommended (billions) \3\......         N/A      $2.141      $2.223
      Service Center Examination Dollars
        Recommended per $100 \3\ of Cost         N/A         TBD         TBD
      Automated Collection System (ACS)
        Dollars Collected (billions)....        $4.1        $4.1        $4.1
      Amounted Collection System (ACS)
        per $100 of Cost................         N/A         TBD         TBD
    Document Matching:
      Document Matching Dollars Assessed
        (billions)......................        $1.5      $1.218      $1.218
    Inspection:
      Internal Audit Corrective Actions
        Completed (in percent)..........         N/A        66.3        69.5
      Internal Security Investigations
        Effectiveness (in percent)......         N/A        58.3        61.1
      Background Investigations
        Completed Timely (in percent)...         N/A          81        82.6
      Inspection Efficiency.............         N/A        8.33        8.50
      Usefulness of Inspection Products
        to Customers....................         N/A        3.06        3.12
    Management Services:
      Support Services Performance Index       100.0       103.0       104.5
    Rent and Utilities:
      Space Utilization Rate (sq. ft.)..         213         196         180

        \1\ Not a measure but a projection for budget purposes. Not used in
    Business Review.
        \2\ New measure-baseline and targets will be established during FY 1998.
        \3\ Amounts to be adjusted to remove penalty component.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         711       1,235       1,271
    11.3      Other than full-time permanent         229         266         295
    11.5      Other personnel compensation..          47          64          54
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         987       1,565       1,620
    12.1    Civilian personnel benefits.....         253         384         402
    13.0    Benefits for former personnel...          42          32          36
    21.0    Travel and transportation of
              persons.......................          15          30          30
    22.0    Transportation of things........          15          15          15
    23.1    Rental payments to GSA..........         166         515         615
    23.3    Communications, utilities, and
              miscellaneous charges.........         127         138         137
    24.0    Printing and reproduction.......          71          79          87
    25.1    Advisory and assistance services           6          24          38
    25.2    Other services..................          94         146         155
    25.3    Purchases of goods and services
              from Government accounts......          36
    25.4    Operation and maintenance of
              facilities....................          15          39          28
    25.6    Medical care....................                       1           1
    25.7    Operation and maintenance of
              equipment.....................          14          11           8
    26.0    Supplies and materials..........          12          20          18
    31.0    Equipment.......................           9           7           7
    41.0    Grants, subsidies, and
              contributions.................           4           4           4
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..       1,866       3,010       3,201
    99.0  Reimbursable obligations..........          23          30          28
                                               ---------   ---------  ----------
    99.9    Total obligations...............       1,889       3,040       3,229
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0912-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......      31,280      45,195      46,206
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         524         603         623
    ---------------------------------------------------------------------------

                               Tax Law Enforcement

                             [including rescission]

        For necessary expenses of the Internal Revenue Service for
    determining and establishing tax liabilities; [tax and enforcement]
    providing litigation support; technical rulings; examining employee
    plans and exempt organizations; conducting criminal investigation and
    enforcement activities; securing unfiled tax returns; collecting unpaid
    accounts; compiling statistics of income and conducting 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, [$3,142,822,000: Provided, That of the funds appropriated
    under this heading in Public Law 104-208, $26,000,000 is rescinded and
    in Public Law 104-52, $6,000,000 is rescinded] $3,169,539,000. (Treasury
    Department Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-999      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Criminal Investigations.........                     370         379
    00.02   Examination.....................       1,676       1,736       1,747
    00.03   Collection......................         868         671         706
    00.04   Employee Plans & Exempt
              Organizations.................         130         135         136
    00.05   Statistics of Income............                      26          28
    00.06   Chief Counsel...................         215         223         232
    00.07   Tax Fraud & Financial
              Investigations................         379
    00.08   International...................          35
    00.09   SOI/Compliance Research.........          62
    00.10   Document Matching...............          69
    00.11   Resources Management
              (Compliance)..................         677
                                               ---------   ---------  ----------
    00.91     Total direct program..........       4,111       3,161       3,228
    09.01 Reimbursable program..............          59          44          41
                                               ---------   ---------  ----------
    10.00   Total obligations...............       4,170       3,205       3,269
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           1          32
    22.00 New budget authority (gross)......       4,184       3,175       3,269
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          32
    22.30 Unobligated balance expiring......         -15
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       4,202       3,207       3,269
    23.95 New obligations...................      -4,170      -3,205      -3,269
    24.40 Unobligated balance available, end
            of year: Uninvested.............          32
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................       4,104       3,143       3,170
    40.35   Appropriation rescinded.........                     -32
    41.00   Transferred to other accounts...         -33
    42.00   Transferred from other accounts.           1           2
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........       4,072       3,113       3,170
    50.00   Reappropriation.................           1
          Permanent:

    60.25   Appropriation (special fund,
              indefinite)...................          52          18          58
    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).          59          44          41
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       4,184       3,175       3,269
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...         353         354         335
    73.10 New obligations...................       4,170       3,205       3,269
    73.20 Total outlays (gross).............      -4,141      -3,224      -3,266
    73.40 Adjustments in expired accounts...           4
    73.45 Adjustments in unexpired accounts.         -32
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...         354         335         338
    ----------------------------------------------------------------------------

    [[Page 796]]

        Outlays (gross), detail:
    86.90 Outlays from new current authority       3,820       2,957       2,980
    86.93 Outlays from current balances.....         242         205         186
    86.97 Outlays from new permanent
            authority.......................          79          62          99
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       4,141       3,224       3,266
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........         -59         -44         -41
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       4,125       3,131       3,228
    90.00 Outlays...........................       4,082       3,180       3,225
    ---------------------------------------------------------------------------

        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 issuing 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
    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

                                         1997 actual  1998 est.   1999 est.
    Criminal Investigations:
      Narcotics Convictions.............         950         900         825
      Fraud Convictions.................       2,160       1,800       1,800
    Examination:
      Field Examination Dollars
        Recommended (in billions) \1\...      $26.18      $26.40      $26.40
      Field Examination Dollars
        Recommended per $100 of Cost \1\         N/A         TBD         TBD
      Alternative Treatment Revenue \2\.         N/A         TBD         TBD
      Alternative Treatment Revenue per
        $100 of Cost \2\................         N/A         TBD         TBD
      Appeals Staff Days Per Disposal...        2.04        2.03        2.00
      Appeals Non-Docketed Cycle Time
        (Days)..........................         223         217         221
    Field Collection:
      Collection Dollars Collected (in
        billions).......................       $5.99       $6.04       $6.33
      Collection Dollars Collected per
        $100 of Cost....................         N/A         TBD         TBD
      Collection Average Cycles Per TDA/
        TDI Disposition.................        34.1        34.7        34.7
      Walk-In Customer Service Contact--
        Includes Forms Contacts
        (millions) \3\..................         N/A         9.9         9.9
    Exempt Plans/Exempt Organizations:
      EP Determination Letter Cycle Time
        (Days)..........................         132         140         140
      EO Determination Letter Cycle Time
        (Days)..........................          84          87          87
      EP Examination Cycle Time (Days)..         N/A         210         210
      EO Examination Cycle Time (Days)..         N/A         314         314
    Statistics of Income:
      Percentage of Projects Delivered
        On Time.........................         N/A          90          90
      Quality Customer Service Rate (in
        percent)........................         N/A          90          90
    Chief Counsel:
      Technical Advice and Service
        Assistance per FTE..............          64          64          64
      Private Letter Rulings (PLR) and
        Advance Pricing Agreements (APA)
        per FTE.........................          66          66          66
      Regulations, Revenue Rulings &
        Procedures, and Legislation per
        FTE.............................           9           9           9
      Docketed Tax Court Closures per
        FTE.............................          65          65          65
      Bankuptcy Closures per FTE........         228         228         228
      Litigation Support Completions per
        FTE.............................          87          87          87

        \1\ Amounts to be adjusted to remove penalty component.
        \2\ New measure-baseline and targets will be established during FY 1998.
        \3\ Customer Service provides program direction. Program funding is in
    Collection BAC.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-999      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........       2,714       2,301       2,344
    11.3      Other than full-time permanent          82          43          54
    11.5      Other personnel compensation..          80          72          74
    11.8      Special personal services
                payments....................          13          11          13
                                               ---------   ---------  ----------
    11.9        Total personnel compensation       2,889       2,427       2,485
    12.1    Civilian personnel benefits.....         625         523         531

    [[Page 797]]

    13.0    Benefits for former personnel...          31          18          19
    21.0    Travel and transportation of
              persons.......................          83          76          76
    22.0    Transportation of things........           3           4           3
    23.1    Rental payments to GSA..........         314
    23.3    Communications, utilities, and
              miscellaneous charges.........          24           4           5
    24.0    Printing and reproduction.......           5           1           1
    25.1    Advisory and assistance services          10          12          11
    25.2    Other services..................          62          60          62
    25.3    Purchases of goods and services
              from Government accounts......          14
    25.4    Operation and maintenance of
              facilities....................          10
    25.5    Research and development
              contracts.....................                       1           1
    25.6    Medical care....................                       1           1
    25.7    Operation and maintenance of
              equipment.....................           6           6           4
    26.0    Supplies and materials..........          19          15          15
    31.0    Equipment.......................          13          11          11
    42.0    Insurance claims and indemnities           1
    91.0    Unvouchered.....................           2           2           3
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..       4,111       3,161       3,228
    99.0  Reimbursable obligations..........          59          44          41
                                               ---------   ---------  ----------
    99.9    Total obligations...............       4,170       3,205       3,269
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0913-0-1-999      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......      62,918      46,073      46,130
        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......         440         391         403
    ---------------------------------------------------------------------------

                 Earned Income Tax Credit Compliance Initiative

         For funding essential earned income tax credit compliance and error
    reduction initiatives pursuant to section 5702 of the Balanced Budget
    Act of 1997 (Public Law 105-33), [$138,000,000] $143,000,000, of which
    not to exceed $10,000,000 may be used to reimburse the Social Security
    Administration for the costs of implementing section 1090 of the
    Taxpayer Relief Act of 1997. (Treasury Department Appropriations Act,
    1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0917-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Earned Income Tax Credit..........                     138         143
                                               ---------   ---------  ----------
    10.00   Total obligations...............                     138         143
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                     138         143
    23.95 New obligations...................                    -138        -143
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................                     138         143
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...                                  10
    73.10 New obligations...................                     138         143
    73.20 Total outlays (gross).............                    -128        -143
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...                      10          10
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority                     128         133
    86.93 Outlays from current balances.....                                  10
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........                     128         143
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                     138         143
    90.00 Outlays...........................                     128         143
    ---------------------------------------------------------------------------

        This appropriation provides for: expanded customer service and
    public outreach programs, strengthened enforcement activities, and
    enhanced research efforts to reduce overclaims and erroneous filings
    associated with the Earned Income Tax Credit (EITC).

        Expanded customer service includes dedicated, toll-free telephone
    assistance, increased community-based tax preparation sites and a
    coordinated marketing and educational effort (including paid advertising
    and direct mailings) to assist low income taxpayers in determining their
    eligibility for EITC. Improved compliance includes increased staff and
    systemic improvements in submission processing, examination and criminal
    investigation programs. In returns processing, new procedures for
    expanded use of math error authority and in the identification of EITC-
    based refund claims involving invalid or duplicate primary, secondary
    and dependent tax identification numbers (TINs). Increased examination
    coverage, prior to issuance of refunds, reduces overpayments and
    encourages compliance in subsequent filing periods; in addition, post-
    refund correspondence audits by service center staff aids in the
    recovery of erroneous refunds. Criminal investigation activities target
    individuals and practitioners involved in fraudulent refund schemes and
    generate referrals of suspicious returns for follow-up examination.
    Examination staff, assigned to district offices, audit return preparers
    and may apply penalties for non-compliance with ``due diligence
    requirements.''

        Enhanced research activities and projects focus on EITC claimant
    characteristics and patterns of non-compliance and are designed to
    improve education and outreach products, strengthen IRS abuse detection
    capabilities and measure the effects of Servicewide programs on
    compliance levels for the EITC-eligible taxpayer population. This
    appropriation also funds the development of specialized research
    databases and masterfile updates, reimbursement to the Social Security
    Administration (SSA) for enhancements to the SSA numbering systems and
    cooperative efforts with State vital statistics offices.

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0917-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............                      42          52
    11.3    Other than full-time permanent..                      20          23
    11.5    Other personnel compensation....                       2           2
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..                      64          77
    12.1  Civilian personnel benefits.......                      17          20
    21.0  Travel and transportation of
            persons.........................                       2           2
    23.3  Communications, utilities, and
            miscellaneous charges...........                       9           9
    24.0  Printing and reproduction.........                       5           6
    25.2  Other services....................                      21          22
    25.5  Research and development contracts                       4           3
    26.0  Supplies and materials............                       2           1
    31.0  Equipment.........................                      14           3
                                               ---------   ---------  ----------
    99.9    Total obligations...............                     138         143
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0917-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......                   1,954       2,184
    ---------------------------------------------------------------------------

                               Information Systems

        For necessary expenses of the Internal Revenue Service for [data
    processing:] information systems and telecommunications support [for
    Internal Revenue Service activities], including 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
    $1,540,884,000 which shall be available until September 30, 2000.[,
    $1,272,487,000, which shall be available until September 30, 1999:
    Provided, That under the heading ``Information Sys

    [[Page 798]]

    tems'' in Public Law 104-208 (110 Stat. 3009), the following is deleted:
    ``of which no less than $130,075,000 shall be available for Tax Systems
    Modernization (TSM) development and deployment'': Provided further, That
    the Internal Revenue Service shall submit a reprogramming request, of
    which no less than $87,000,000 shall be available for Year 2000
    conversion: Provided further, That none of the funds under this heading,
    or funds made available under this heading in any previous Acts, may be
    obligated to award or otherwise initiate a Prime contract to implement
    the Internal Revenue Service's Modernization Blueprint submitted to
    Congress on May 15, 1997, although funds may be used to develop a
    Request for Proposals for the Prime contract]. (Treasury Department
    Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Operational Information Systems.                   1,372       1,416
    00.02   Developmental Information
              Systems.......................          51                     125
    00.04   Modernized Operational..........         209
    00.05   Services & Compliance...........       1,045
                                               ---------   ---------  ----------
    00.91     Total direct program..........       1,305       1,372       1,541
    09.01 Reimbursable program..............           7           8           8
                                               ---------   ---------  ----------
    10.00   Total obligations...............       1,312       1,380       1,549
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......         285          86
    22.00 New budget authority (gross)......       1,156       1,294       1,549
    22.10 Resources available from
            recoveries of prior year
            obligations.....................          20
    22.30 Unobligated balance expiring......         -63
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......       1,398       1,380       1,549
    23.95 New obligations...................      -1,312      -1,380      -1,549
    24.40 Unobligated balance available, end
            of year: Uninvested.............          86
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................       1,149       1,272       1,541
          Permanent:

    60.25   Appropriation (special fund,
              indefinite)...................                      14
    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).           7           8           8
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................       1,156       1,294       1,549
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...         529         524         605
    73.10 New obligations...................       1,312       1,380       1,549
    73.20 Total outlays (gross).............      -1,262      -1,299      -1,455
    73.40 Adjustments in expired accounts...         -33
    73.45 Adjustments in unexpired accounts.         -20
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...         524         605         699
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         880         827       1,002
    86.93 Outlays from current balances.....         375         450         445
    86.97 Outlays from new permanent
            authority.......................           7          22           8
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........       1,262       1,299       1,455
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -7          -8          -8
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       1,149       1,286       1,541
    90.00 Outlays...........................       1,255       1,291       1,447
    ---------------------------------------------------------------------------

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

        Operational Information Systems.--This activity provides the
    salaries, benefits, and related costs to manage, maintain and operate
    the information systems that support tax administration. The Service's
    business activities rely on these information systems to process tax and
    information returns, account for tax revenues collected, send bills for
    taxes owed, issue refunds, assist in the selection of tax returns for
    audit, and provide telecommunications services for all business
    activities including the public's toll free access to tax information.
    These systems are located in a variety of sites including the
    Martinsburg Computing Center, the Detroit Computing Center, the
    Tennessee Computing Center, and in regional and district offices and
    service centers. The staffing in this activity is used to maintain the
    millions of lines of programming code running the computer systems; to
    operate and administer the Service's hardware infrastructure of
    mainframes, minicomputers and networks; and to bring all systems into
    Year 2000 compliance.

        Developmental Information Systems.--This activity provides for
    salaries and benefits, hardware, software (including commercial-off-the-
    shelf), and contractual services to design, develop, and deploy new
    information systems that are essential to temporarily build a bridge to
    the modernized IRS. All of the projects included in this budget activity
    are consistent with the Modernization Blueprint and are essential to
    providing employees with the information systems equipment they need to
    do their jobs.

                     PERFORMANCE MEASURES BY BUDGET ACTIVITY

                                         1997 actual  1998 est.   1999 est.
    Operational Information Systems (in
        percent):
      Integrated Data Retrieval System
        (IDRS) Real Time Availability...        99.3          99          99
      Weekend Taxpayer Information File
        (TIF) Update Completion Times...        89.6        85.6        85.6
      Corporate Files On-Line (CFOL)
        Availability....................          99          99          99

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         376         366         410
    11.3      Other than full-time permanent           8           5           6
    11.5      Other personnel compensation..          16          12          13
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         400         383         429
    12.1    Civilian personnel benefits.....          76          76          84
    13.0    Benefits for former personnel...           5                       3
    21.0    Travel and transportation of
              persons.......................          14          17          26
    22.0    Transportation of things........           1           1           1
    23.1    Rental payments to GSA..........          29
    23.3    Communications, utilities, and
              miscellaneous charges.........         238         198         247
    24.0    Printing and reproduction.......           2           2           2
    25.1    Advisory and assistance services          26          24
    25.2    Other services..................         204         242         284
    25.3    Purchases of goods and services
              from Government accounts......           7
    25.4    Operation and maintenance of
              facilities....................           8           2           5
    25.6    Medical care....................                                   1
    25.7    Operation and maintenance of
              equipment.....................         101         132         138
    26.0    Supplies and materials..........          16          21          24
    31.0    Equipment.......................         178         274         297
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..       1,305       1,372       1,541
    99.0  Reimbursable obligations..........           7           8           8
                                               ---------   ---------  ----------
    99.9    Total obligations...............       1,312       1,380       1,549
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-0919-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Direct:
    1001  Total compensable workyears: Full-
            time equivalent employment......       7,505       7,329       7,493

    [[Page 799]]

        Reimbursable:
    2001  Total compensable workyears: Full-
            time equivalent employment......          40          45          46
    ---------------------------------------------------------------------------

                       Information Technology Investments

        For necessary expenses [for] of the Internal Revenue Service,
    $323,000,000, to remain available until expended, for: the capital asset
    acquisition of information technology systems, including management and
    related contractual costs of said acquisition, and including contractual
    costs associated with operations as authorized by 5 U.S.C. 3109,
    [$325,000,000, which shall remain available until September 30, 2000:
    Provided, That none of these funds is available for obligation until
    September 1, 1998]: Provided [further], That none of these funds shall
    be obligated until the Internal Revenue Service and the Department of
    the Treasury develops  [submits to Congress for approval,] a plan for
    expenditure that: (1) implements the Internal Revenue Service's
    Modernization Blueprint submitted to Congress on May 15, 1997; (2) meets
    the information systems investment guidelines established by the Office
    of Management and Budget in the fiscal year 1998 budget; (3) [has been]
    is reviewed and approved by [the Internal Revenue Service's Investment
    Review Board,] the Office of Management and Budget, [and] the Department
    of the Treasury's [Modernization] IRS Management Board, and [has been]
    is reviewed by the General Accounting Office; (4) meets the requirements
    of the May 15, 1997 Internal Revenue Service's Systems Life Cycle
    program; and (5) is in compliance with acquisition rules, requirements,
    guidelines, and systems acquisition management practices of the Federal
    Government. (Treasury Department Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0921-0-1-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    00.01 Information Technology Investments                     325         323
                                               ---------   ---------  ----------
    10.00   Total obligations (object class
              31.0).........................                     325         323
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                     325         323
    23.95 New obligations...................                    -325        -323
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................                     325         323
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...                                 325
    73.10 New obligations...................                     325         323
    73.20 Total outlays (gross).............                                 -81
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...                     325         567
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.93 Outlays from current balances.....                                  81
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                     325         323
    90.00 Outlays...........................                                  81
    ---------------------------------------------------------------------------

        This appropriation provides for funding of the PRIME Systems
    Integration Services Contractor to build the information technology
    described in the IRS Modernization Blueprint of May 15, 1997. The IRS is
    partnering with the private sector to make technology investments in its
    primary business lines: customer service, compliance; electronic
    commerce; submission processing; corporate systems; and financial
    reporting. These investments are predicated on a systems architecture
    that integrates functional requirements with infrastructure and data
    security; a project sequencing plan that details the logical of systems
    development roll out and phase out of legacy systems; and business cases
    that incorporate known outcomes of reengineering, electronic commerce
    and redesign 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      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            44.0)...........................      21,856      22,295      24,496
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......      21,856      22,295      24,496
    23.95 New obligations...................     -21,856     -22,295     -24,496
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........      21,856      22,295      24,496
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................      21,856      22,295      24,496
    73.20 Total outlays (gross).............     -21,856     -22,295     -24,496
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................      21,856      22,295      24,496
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................      21,856      22,295      24,496
    90.00 Outlays...........................      21,856      22,295      24,496
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1997 actual  1998 est.   1999 est.
    Enacted/requested:
      Budget Authority..................      21,856      22,295      24,496
      Outlays...........................      21,856      22,295      24,496
    Legislative proposal, subject to
        PAYGO:
      Budget Authority..................                                 -65
      Outlays...........................                                 -65
                                        ------------------------------------
    Total:
      Budget Authority..................      21,856      22,295      24,431
      Outlays...........................      21,856      22,295      24,431
                                        ====================================

        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.

          Payment Where Earned Income Credit Exceeds Liability for Tax

                    (Legislative proposal, subject to PAYGO)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0906-4-1-609      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            44.0)...........................                                 -65
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                 -65
    23.95 New obligations...................                                  65
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........                                 -65
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                                 -65
    73.20 Total outlays (gross).............                                  65
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................                                 -65
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                 -65

    [[Page 800]]

    90.00 Outlays...........................                                 -65
    ---------------------------------------------------------------------------

        Savings shown result from legislative proposals to clarify the
    Internal Revenue Service's authority to correct errors on tax returns
    relating to the age of children and to clarify eligibility rules.

              Payment Where Child Credit Exceeds Liability for Tax

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0922-0-1-609      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            41.0)...........................                                 538
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                                 538
    23.95 New obligations...................                                -538
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........                                 538
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                                 538
    73.20 Total outlays (gross).............                                -538
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................                                 538
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                                 538
    90.00 Outlays...........................                                 538
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1997 actual  1998 est.   1999 est.
    Enacted/requested:
      Budget Authority..................                                 538
      Outlays...........................                                 538
    Legislative proposal, subject to
        PAYGO:
      Budget Authority..................                                  -5
      Outlays...........................                                  -5
                                        ------------------------------------
    Total:
      Budget Authority..................                                 533
      Outlays...........................                                 533
                                        ====================================

        As provided by law, there will be instances wherein the child 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 child credit was originally authorized by the Taxpayer Relief Act of
    1997 (Public Law 105-34).

              Payment Where Child Credit Exceeds Liability for Tax

                    (Legislative proposal, subject to PAYGO)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0922-4-1-609      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            41.0)...........................                                  -5
    ----------------------------------------------------------------------------

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

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

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

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

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

        Savings shown result from a legislative proposal to clarify the
    Internal Revenue Service's authority to correct errors on tax returns
    relating to the age of children.

                Refunding Internal Revenue Collections, Interest

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0904-0-1-908      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            43.0)...........................       2,341       2,497       2,580
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......       2,341       2,497       2,580
    23.95 New obligations...................      -2,341      -2,497      -2,580
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........       2,341       2,497       2,580
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................       2,341       2,497       2,580
    73.20 Total outlays (gross).............      -2,341      -2,497      -2,580
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................       2,341       2,497       2,580
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................       2,341       2,497       2,580
    90.00 Outlays...........................       2,341       2,497       2,580
    ---------------------------------------------------------------------------

        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.

                               Informant Payments

                  Unavailable Collections (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5433-0-2-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
        Balance, start of year:
    01.99 Balance, start of year............
        Receipts:
    02.01 Underpayment and fraud collection.                       6           6
        Appropriation:
    05.01 Informant payments................                      -6          -6
    07.99 Total balance, end of year........
    ---------------------------------------------------------------------------

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-5433-0-2-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            91.0)...........................                       6           6
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                       6           6
    23.95 New obligations...................                      -6          -6
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.25 Appropriation (special fund,
            indefinite).....................                       6           6
    ----------------------------------------------------------------------------

    [[Page 801]]

        Change in unpaid obligations:
    73.10 New obligations...................                       6           6
    73.20 Total outlays (gross).............                      -6          -6
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................                       6           6
    ----------------------------------------------------------------------------

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

        As provided by law (26 U.S.C. 7623), the Treasury Secretary may make
    payments to individuals resulting from information given that leads to
    the collection of Internal Revenue taxes. The Taxpayer Bill of Rights of
    1996 (Public Law 104-168) provides for payments of such sums to
    individuals from the proceeds of amounts (other than interest) collected
    by reason of the information provided, and any amount collected shall be
    available for such payments. This information must lead to the detection
    of underpayments of taxes, or detection and bringing to trial and
    punishment persons guilty of violating the internal revenue laws (in
    cases where such expenses are not otherwise provided for by law).

    Public enterprise funds:

                         Federal Tax Lien Revolving Fund

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4413-0-3-803      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.01 Reimbursable program..............          10          10          10
                                               ---------   ---------  ----------
    10.00   Total obligations (object class
              32.0).........................          10          10          10
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......           8           5           3
    22.00 New budget authority (gross)......           8           8           8
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          16          13          11
    23.95 New obligations...................         -10         -10         -10
    24.40 Unobligated balance available, end
            of year: Uninvested.............           5           3           3
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............           8           8           8
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...          -2
    73.10 New obligations...................          10          10          10
    73.20 Total outlays (gross).............          -8          -8          -8
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................           8           8           8
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.40   Offsetting collections (cash)
              from: Non-Federal sources.....          -8          -8          -8
    ----------------------------------------------------------------------------

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

        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 transmitted to the House and Senate Committees on
    Appropriations.
         Sec. 102. The Internal Revenue Service shall maintain a training
    program to ensure 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. 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. 105. The Internal Revenue Service shall institute and enforce
    policies and procedures which will safeguard the confidentiality of
    taxpayer information.
         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 continue to make the improvement
    of the Internal Revenue Service 1-800 help line service a priority and
    allocate resources necessary to increase phone lines and staff to
    improve the Internal Revenue Service 1-800 help line service.
        [Sec. 107. Hereafter, 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 General Accounting Office
    shall certify to Congress that the 80 percent service level has been
    met.]
        [Sec. 108. Notwithstanding any other provision of law, no
    reorganization of the field office structure of the Internal Revenue
    Service Criminal Investigation division will result in a reduction of
    criminal investigators in Wisconsin and South Dakota from the 1996
    level.] (Treasury Department Appropriations Act, 1998.)

                          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 [705] 739 vehicles for police-type use,
    of which 675 shall be for replacement only, and hire of passenger motor
    vehicles; hire of aircraft; training and assistance requested

    [[Page 802]]

    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; for travel of Secret Service employees on
    protective missions without regard to the limitations on such
    expenditures in this or any other Act [if 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; [$564,348,000]
    $594,657,000. In addition, $11,700,000, to remain available until
    expended, which shall be derived from the Violent Crime Reduction Trust
    Fund, for activities authorized by section 190001(e) of Public Law 103-
    322. (Treasury Department Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
          Direct program:

    00.01   Protection, investigations, and
              uniformed activities..........         518         581         587
    00.02   Other security programs.........          21           6          12
    00.03   Presidential candidate
              protective activities.........           7                       8
                                               ---------   ---------  ----------
    00.91     Total direct program..........         546         587         607
    09.01 Reimbursable program..............           7          18          18
                                               ---------   ---------  ----------
    10.00   Total obligations...............         553         605         625
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Brought Forward
            October 1 (no year).............           2           6
    22.00 New budget authority (gross)......         558         599         625
    22.10 Resources available from
            recoveries of prior year
            obligations.....................           1
    22.30 Unobligated balance expiring......          -2
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         559         605         625
    23.95 New obligations...................        -553        -605        -625
    24.40 Unobligated balance available, end
            of year: Uninvested.............           6
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
          Current:

    40.00   Appropriation...................         531         564         595
    42.00   Transferred from other accounts.          20          17          12
                                               ---------   ---------  ----------
    43.00     Appropriation (total).........         551         581         607
          Permanent:

    68.00   Spending authority from
              offsetting collections:
              Offsetting collections (cash).           7          18          18
                                               ---------   ---------  ----------
    70.00   Total new budget authority
              (gross).......................         558         599         625
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...          68          64          80
    73.10 New obligations...................         553         605         625
    73.20 Total outlays (gross).............        -557        -589        -625
    73.45 Adjustments in unexpired accounts.          -1
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...          64          80          80
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority         500         517         542
    86.93 Outlays from current balances.....          48          51          65
    86.97 Outlays from new permanent
            authority.......................           6          18          18
    86.98 Outlays from permanent balances...           3           1
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........         557         589         625
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

    88.00   Offsetting collections (cash)
              from: Federal sources.........          -7         -18         -18
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................         551         581         607
    90.00 Outlays...........................         548         571         607
    ---------------------------------------------------------------------------

        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

                                         1997 actual  1998 est.   1999 est.
    Cases Closed--The total number of
    cases worked and closed, excluding
    protective intelligence, protective
    surveys, and administratively closed
    cases...............................      32,430      28,000      28,000
    Arrests--The total number of arrests
    reported by field offices...........      13,649      10,000      10,000
    Counterfeit Notes Seized--Value of
    counterfeit notes seized expressed
    in dollars..........................$101,516,212$190,000,000$190,000,000
    Permanent Protection (Protection is
    measured in numbers of protectee
    stops. A stop is generally
    considered a city visited by a
    protectee.).........................       3,391       3,700       3,700

    [[Page 803]]

    Foreign Dignitaries Protection......       1,480       1,000       1,000
    Candidate/Nominee Protection........         352          --          --

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Direct obligations:

            Personnel compensation:
    11.1      Full-time permanent...........         213         234         247
    11.3      Other than full-time permanent          20          24          24
    11.5      Other personnel compensation..          75          69          71
                                               ---------   ---------  ----------
    11.9        Total personnel compensation         308         327         342
    12.1    Civilian personnel benefits.....          78          84          93
    21.0    Travel and transportation of
              persons.......................          44          36          39
    22.0    Transportation of things........           3           2           2
    23.1    Rental payments to GSA..........          34          35          39
    23.2    Rental payments to others.......           1           1           1
    23.3    Communications, utilities, and
              miscellaneous charges.........          17          10          11
    24.0    Printing and reproduction.......           1           1           1
    25.2    Other services..................          32          41          39
    26.0    Supplies and materials..........           8           7           9
    31.0    Equipment.......................          17          33          29
    32.0    Land and structures.............           3           8           2
    41.0    Grants, subsidies, and
              contributions.................                       2
                                               ---------   ---------  ----------
    99.0      Subtotal, direct obligations..         546         587         607
    99.0  Reimbursable obligations..........           7          18          18
                                               ---------   ---------  ----------
    99.9    Total obligations...............         553         605         625
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-1408-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    1001  Total compensable workyears: Full-
            time equivalent employment......       4,683       5,000       5,042
    ---------------------------------------------------------------------------

          Acquisition, Construction, Improvements, and Related Expenses

        For necessary expenses of construction, repair, alteration, and
    improvement of facilities, [$8,799,000] $6,445,000, to remain available
    until expended. (Department of the Treasury Appropriations Act, 1998.)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1409-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations.................           4          52           6
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    21.40 Unobligated balance available,
            start of year: Uninvested.......                      43
    22.00 New budget authority (gross)......          37           9           6
    22.22 Unobligated balance transferred
            from other accounts.............          10
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......          47          52           6
    23.95 New obligations...................          -4         -52          -6
    24.40 Unobligated balance available, end
            of year: Uninvested.............          43
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    40.00 Appropriation.....................          37           9           6
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...                       3          44
    73.10 New obligations...................           4          52           6
    73.20 Total outlays (gross).............          -1         -11         -19
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...           3          44          31
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.90 Outlays from new current authority           1           1           1
    86.93 Outlays from current balances.....                      10          18
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........           1          11          19
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          37           9           6
    90.00 Outlays...........................           1          11          19
    ---------------------------------------------------------------------------

        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      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    23.3  Communications, utilities, and
            miscellaneous charges...........                       9
    25.2  Other services....................                       9           6
    31.0  Equipment.........................           1          11
    32.0  Land and structures...............           3          23
                                               ---------   ---------  ----------
    99.9    Total obligations...............           4          52           6
    ---------------------------------------------------------------------------

                       Contribution for Annuity Benefits

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-1407-0-1-751      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            12.1)...........................          68          72          72
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......          68          72          72
    23.95 New obligations...................         -68         -72         -72
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........          68          72          72
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.40 Unpaid obligations, start of year:
            Obligated balance: Uninvested...           7           2
    73.10 New obligations...................          68          72          72
    73.20 Total outlays (gross).............         -73         -74         -72
    74.40 Unpaid obligations, end of year:
            Obligated balance: Uninvested...           2
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................          67          72          72
    86.98 Outlays from permanent balances...           6           2
                                               ---------   ---------  ----------
    87.00   Total outlays (gross)...........          73          74          72
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................          68          72          72
    90.00 Outlays...........................          74          72          72
    ---------------------------------------------------------------------------

        The District of Columbia is reimbursed for benefit payments made
    from the revenue of the District of Columbia to or for members of the
    Secret Service Uniformed Division and such members of the U.S. Secret
    Service entitled to benefits under the Policemen and Firemen's
    Retirement and Disability Act (4 D.C. Code 521).

                           COMPTROLLER OF THE CURRENCY

                                   Trust Funds

                                Assessment Funds

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.01 Reimbursable program..............         350         362         362
                                               ---------   ---------  ----------
    10.00   Total obligations...............         350         362         362
    ----------------------------------------------------------------------------

    [[Page 804]]

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

            U.S. Securities:
    21.41     Par value.....................          29          49          58
    21.42     Unrealized discounts..........          -3          -4          -4
                                               ---------   ---------  ----------
    21.99     Total unobligated balance,
                start of year...............          26          45          54
    22.00 New budget authority (gross)......         369         371         371
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         395         416         425
    23.95 New obligations...................        -350        -362        -362
          Unobligated balance available, end of year:

            U.S. Securities:
    24.41     Par value.....................          49          58          67
    24.42     Unrealized discounts..........          -4          -4          -4
                                               ---------   ---------  ----------
    24.99   Total unobligated balance, end
              of year.......................          45          54          63
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............         369         371         371
    ----------------------------------------------------------------------------

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

            Obligated balance:
    72.40     Uninvested....................          12          13
    72.41     U.S. Securities: Par value....         218         222         241
                                               ---------   ---------  ----------
    72.99     Total unpaid obligations,
                start of year...............         230         235         241
    73.10 New obligations...................         350         362         362
    73.20 Total outlays (gross).............        -345        -357        -357
          Unpaid obligations, end of year:

            Obligated balance:
    74.40     Uninvested....................          13
    74.41     U.S. Securities: Par value....         222         241         246
                                               ---------   ---------  ----------
    74.99     Total unpaid obligations, end
                of year.....................         235         241         246
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................         345         357         357
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.00     Federal sources...............         -12         -12         -12
    88.40     Non-Federal sources:
                Assessments.................        -357        -359        -359
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -369        -371        -371
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................
    90.00 Outlays...........................         -24         -14         -14
    ---------------------------------------------------------------------------

        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.

        As the Administrator of National Banks, the Office of the
    Comptroller of the Currency 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 2,020 national bank examiners. At present,
    there are approximately 2,624 national banks with total assets of more
    than $2.8 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    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................         372            369           371            371
    0102  Expense...........................        -371           -356          -368           -368
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............           1             13             3              3
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-8413-0-8-373    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Federal assets:

    1101    Fund balances with Treasury.....           6             13            16             19
            Investments in US securities:
    1102      Treasury securities, par......         247            268           268            268
    1106      Receivables, net..............           1              3             3              3
    1107      Advances and prepayments......           1              2             2              2
          Non-Federal assets:

    1206    Receivables, net................           4              2             2              2
    1207    Advances and prepayments........           2              2             2              2
    1803  Other Federal assets: Property,
            plant and equipment, net........          97             94            94             94
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         358            384           387            390
        LIABILITIES:
    2101  Federal liabilities: Accounts
            payable.........................          36
          Non-Federal liabilities:

    2201    Accounts payable................           8              3             3              3
    2206    Pension and other actuarial
              liabilities...................           1              5             5              5
    2207    Other...........................         187            236           236            236
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............         232            244           244            244
        NET POSITION:
    3200  Invested capital..................         126            140           143            146
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         126            140           143            146
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         358            384           387            390
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............         203         215         215
    11.3    Other than full-time permanent..           4           4           4
    11.5    Other personnel compensation....           1           1           1
    11.8    Special personal services
              payments......................           1           1           1
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..         209         221         221
    12.1  Civilian personnel benefits.......          49          49          49
    21.0  Travel and transportation of
            persons.........................          23          23          23
    22.0  Transportation of things..........           1           1           1
    23.2  Rental payments to others.........          23          23          23
    23.3  Communications, utilities, and
            miscellaneous charges...........           7           7           7
    24.0  Printing and reproduction.........           2           2           2
    25.1  Advisory and assistance services..          19          19          19
    26.0  Supplies and materials............           3           3           3
    31.0  Equipment.........................          13          13          13
    32.0  Land and structures...............           1           1           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............         350         362         362
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-8413-0-8-373      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......       2,948       2,975       2,975
    ---------------------------------------------------------------------------

    [[Page 805]]

                          OFFICE OF THRIFT SUPERVISION

                                  Federal Funds

    Public enterprise funds:

                          Office of Thrift Supervision

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    09.00 Reimbursable program..............         137         142         144
                                               ---------   ---------  ----------
    10.00   Total obligations...............         137         142         144
    ----------------------------------------------------------------------------

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

            U.S. Securities:
    21.41     Par value.....................          77          85          84
    21.42     Unrealized discounts..........          -1          -1
                                               ---------   ---------  ----------
    21.99     Total unobligated balance,
                start of year...............          76          84          84
    22.00 New budget authority (gross)......         145         142         144
                                               ---------   ---------  ----------
    23.90   Total budgetary resources
              available for obligation......         221         226         228
    23.95 New obligations...................        -137        -142        -144
          Unobligated balance available, end of year:

            U.S. Securities:
    24.41     Par value.....................          85          84          84
    24.42     Unrealized discounts..........          -1
                                               ---------   ---------  ----------
    24.99   Total unobligated balance, end
              of year.......................          84          84          84
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    68.00 Spending authority from offsetting
            collections (gross): Offsetting
            collections (cash)..............         145         142         144
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    72.41 Unpaid obligations, start of year:
            Obligated balance: U.S.
            Securities: Par value...........          68          68          68
    73.10 New obligations...................         137         142         144
    73.20 Total outlays (gross).............        -137        -142        -144
    74.41 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.......................         137         142         144
    ----------------------------------------------------------------------------

        Offsets:
          Against gross budget authority and outlays:

            Offsetting collections (cash)
                from:
    88.20     Interest on U.S. securities...          -6          -6          -6
    88.40     Non-Federal sources...........        -139        -136        -138
                                               ---------   ---------  ----------
    88.90       Total, offsetting
                  collections (cash)........        -145        -142        -144
    ----------------------------------------------------------------------------

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

        The Office of Thrift Supervision (OTS) was created by the Financial
    Institutions Reform, Recovery, and Enforcement Act of 1989 (12 U.S.C.
    1811 note). The OTS assumed the regulatory functions of the Federal Home
    Loan Bank Board dissolved by the same act.

        The OTS charters, regulates and examines Federal thrifts, all of
    which are insured by the Savings Association Insurance Fund. In
    addition, the OTS cooperates in the examination and supervision of
    State-chartered thrifts insured by the Savings Association Insurance
    Fund. The OTS 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 OTS oversees more than 1,200 thrifts with
    more than 10,000 operating branches and total assets of more than $700
    billion.

                            Statement of Operations (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4108-0-3-373    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
    0101  Revenue...........................         151            145           142            144
    0102  Expense...........................        -140           -138          -143           -143
                                            ------------ --------------  ------------  -------------
    0109  Net income or loss (-)............          11              7            -1              1
    -----------------------------------------------------------------------------------------------

                                 Balance Sheet (in millions of dollars)

    -----------------------------------------------------------------------------------------------
    Identification code   20-4108-0-3-373    1996 actual    1997 actual     1998 est.      1999 est.
    -----------------------------------------------------------------------------------------------
        ASSETS:
          Investments in US securities:

    1102    Federal assets: Treasury
              securities, par...............         146            156           156            156
    1803  Other Federal assets: Property,
            plant and equipment, net........          45             49            50             51
                                            ------------ --------------  ------------  -------------
    1999    Total assets....................         191            205           206            207
        LIABILITIES:
    2201  Non-Federal liabilities: Accounts
            payable.........................          61             61            62             63
                                            ------------ --------------  ------------  -------------
    2999    Total liabilities...............          61             61            62             63
        NET POSITION:
    3100  Appropriated capital..............          85             95            94             93
    3200  Invested capital..................          45             49            50             51
                                            ------------ --------------  ------------  -------------
    3999    Total net position..............         130            144           144            144
                                            ------------ --------------  ------------  -------------
    4999  Total liabilities and net position         191            205           206            207
    -----------------------------------------------------------------------------------------------

                   Object Classification (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

          Personnel compensation:

    11.1    Full-time permanent.............          82          83          84
    11.5    Other personnel compensation....           1           1           1
    11.8    Special personal services
              payments......................           1           1           1
                                               ---------   ---------  ----------
    11.9      Total personnel compensation..          84          85          86
    12.1  Civilian personnel benefits.......          18          19          20
    13.0  Benefits for former personnel.....           1           1           1
    21.0  Travel and transportation of
            persons.........................          10          11          11
    22.0  Transportation of things..........           1           1           1
    23.2  Rental payments to others.........           6           6           6
    23.3  Communications, utilities, and
            miscellaneous charges...........           2           3           3
    25.2  Other services....................          11          11          11
    26.0  Supplies and materials............           1           1           1
    31.0  Equipment.........................           3           3           3
    32.0  Land and structures...............                       1           1
                                               ---------   ---------  ----------
    99.9    Total obligations...............         137         142         144
    ---------------------------------------------------------------------------

                                  Personnel Summary

    ----------------------------------------------------------------------------
    Identification code 20-4108-0-3-373      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    2001  Total compensable workyears: Full-
            time equivalent employment......       1,335       1,300       1,275
    ---------------------------------------------------------------------------

                           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      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            43.0)...........................     355,796     362,021     366,396
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......     355,796     362,021     366,396
    23.95 New obligations...................    -355,796    -362,021    -366,396
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........     355,796     362,021     366,396
    ----------------------------------------------------------------------------

    [[Page 806]]

        Change in unpaid obligations:
    73.10 New obligations...................     355,796     362,021     366,396
    73.20 Total outlays (gross).............    -355,796    -362,021    -366,396
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................     355,796     362,021     366,396
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................     355,796     362,021     366,396
    90.00 Outlays...........................     355,796     362,021     366,396
    ---------------------------------------------------------------------------

                     Summary of Budget Authority and Outlays

                            (in millions of dollars)

                                         1997 actual  1998 est.   1999 est.
    Enacted/requested:
      Budget Authority..................     355,796     362,021     366,396
      Outlays...........................     355,796     362,021     366,396
    Supplemental proposal:
      Budget Authority..................                                   3
      Outlays...........................                                   3
    Legislative proposal, not subject to
        PAYGO:
      Budget Authority..................                      99         218
      Outlays...........................                      99         218
                                        ------------------------------------
    Total:
      Budget Authority..................     355,796     362,120     366,617
      Outlays...........................     355,796     362,120     366,617
                                        ====================================

        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.

                           Interest on the Public Debt

                  (Legislative proposal, not subject to PAYGO)

                   Program and Financing (in millions of dollars)

    ----------------------------------------------------------------------------
    Identification code 20-0550-2-1-901      1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------

        Obligations by program activity:
    10.00 Total obligations (object class
            43.0)...........................                      99         218
    ----------------------------------------------------------------------------

        Budgetary resources available for obligation:
    22.00 New budget authority (gross)......                      99         218
    23.95 New obligations...................                     -99        -218
    ----------------------------------------------------------------------------

        New budget authority (gross), detail:
    60.05 Appropriation (indefinite)........                      99         218
    ----------------------------------------------------------------------------

        Change in unpaid obligations:
    73.10 New obligations...................                      99         218
    73.20 Total outlays (gross).............                     -99        -218
    ----------------------------------------------------------------------------

        Outlays (gross), detail:
    86.97 Outlays from new permanent
            authority.......................                      99         218
    ----------------------------------------------------------------------------

        Net budget authority and outlays:
    89.00 Budget authority..................                      99         218
    90.00 Outlays...........................                      99         218
    ---------------------------------------------------------------------------

        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)

    ----------------------------------------------------------------------------
                                             1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
    Governmental receipts:
      20-015800  Transportation fuels tax...       7,107         442         682
      20-040100  Net tobacco settlement:
        Legislative proposal, subject to
        PAYGO...............................                               9,795
      20-065000  Deposit of earnings,
        Federal Reserve System..............      19,636      24,991      24,544
        Legislative proposal, subject to
          PAYGO.............................                                  98
      20-085000  Registration, filing, and
        transaction fees....................           4           4           4
      20-086100  Charges for expenses,
        settlement of international claims..           1           1           1
      20-086900  Fees for legal and judicial
        services, not otherwise classified..          63          63          63
      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................................         100         400         300
      20-103000  Fines, penalties and
        forfeitures, immigration and labor
        laws................................          76          76          76
      20-104000  Fines, penalties, and
        forfeitures, customs, commerce, and
        antitrust laws......................          66          66          66
      20-105000  Fines, penalties, and
        forfeitures, narcotic prohibition
        and alcohol laws....................           1           1           1
      20-106000  Forfeitures of unclaimed
        money and property..................          30          30          30
      20-108000  Fines, penalties, and
        forfeitures, Federal coalmine health
        and safety laws.....................          13          13          13
      20-109900  Fines, penalties and
        forfeitures, not otherwise
        classified..........................         425         425         425
      20-129900  Gifts to the United States,
        not otherwise classified............           7           7           7
      20-241100  User fees for IRS, Treasury          45          47          48
      20-309200  Recovery from Highway Trust
        Fund for refunds of taxes...........         798       1,040       1,052
      20-309400  Recovery from Airport and
        Airway Trust Fund for refunds of
        taxes...............................          37          47          47
      20-309500  Recovery from Leaking
        underground storage tank trust fund
        for refunds of taxes, EPA...........           2           5           5
      20-309990  Refunds of moneys
        erroneously received and recovered
        (20X1807)...........................         -25         -25         -25
      95-085015  Registration, filing, and
        transaction fees, SEC...............         670         837         740
      99-011050  Individual income taxes....     737,399     767,808     792,673
        Legislative proposal, subject to
          PAYGO.............................                    -106      -1,285
      99-011100  Corporation income and
        excess profits taxes................     182,289     190,944     194,412
        Legislative proposal, subject to
          PAYGO.............................                    -102       2,210
      99-015250  Other Federal fund excise
        taxes...............................       1,710         -36          29
        Legislative proposal, subject to
          PAYGO.............................                                 -22
      99-015300  Estate and gift taxes......      19,845      20,436      20,542
        Legislative proposal, subject to
          PAYGO.............................                                  -1
      99-015500  Tobacco excise tax.........       5,873       5,926       5,900
      99-015600  Alcohol excise tax.........       7,257       7,251       7,254
      99-015700  Telephone excise tax.......       4,543       4,864       5,129
      99-031050  Other Federal fund customs
        duties..............................      11,370      11,987      12,235
        Legislative proposal, subject to
          PAYGO.............................                                -658
      99-089400  Ozone depleting chemicals
        tax.................................         130          55          30
                                               ---------   ---------  ----------
    General Fund Governmental receipts......     999,481   1,037,506   1,076,429
    ----------------------------------------------------------------------------
    Offsetting receipts from the public:
      20-143500  General fund proprietary
        interest receipts,not otherwise
        classified,Treasury.................         173         173         173
      20-144100  Interest on loans to the
        District of Columbia................           3           3           2
      20-145000  Interest payments from
        States, Cash management improvement.          57          61          60
      20-146100  Interest on loans to United
        Kingdom.............................          25          22          20
      20-146310  Interest on quota in
        International Monetary Fund.........         439         439         439
      20-148400  Interest on deposits in tax
        and loan accounts...................         948         920         920
      20-149900  Net interest received from
        direct loan financing accounts......       4,988       5,552       6,392
      20-261300  Proceeds from the sale of
        United States Enrichment Corporation                   1,600
      20-286800  Dollar conversion of
        foreign currency loan repayments,
        Treasury............................           9           9           9
      20-296100  Repayment of loans to
        United Kingdom......................         108         110         112
      20-322000  All other general fund
        proprietary receipts, Treasury......         964       1,486       1,000
        Legislative proposal, subject to
          PAYGO.............................                                 -21
      20-387500  Budget clearing account
        (suspense)..........................         -38         -40         -40
                                               ---------   ---------  ----------
    General Fund Offsetting receipts from
     the public.............................       7,676      10,335       9,066

    [[Page 807]]

    ----------------------------------------------------------------------------
    Intragovernmental payments:
      13-141000  Interest on investment,
        economic development revolving fund.           4           4           3
      14-142400  Interest on investment,
        Colorado River projects.............          70          72          55
      14-142700  Interest on advances to
        Colorado River Dam Fund, Boulder
        Canyon project......................          14          14          13
      20-135100  Interest on loans to BPA...         417         378         398
      20-135400  Interest on loans for
        housing for the elderly or
        handicapped.........................         637         361         309
      20-135500  Interest on loans to Land
        Acquisition and Development Fund,
        PADC................................                     176
      20-136100  Interest on loans to the
        Secretary of Transportation,
        Railroad rehabilitation and
        improvement fund....................           6           6           6
      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........          95         150         203
      20-140500  Interest on loans to
        H.U.D., college housing loans, ED...           4          10          10
      20-141700  Interest on loans to
        Tennessee Valley Authority..........           3           6           5
      20-141800  Interest on loans to
        Federal Financing Bank..............       4,171       3,142       2,758
      20-142500  Interest on loans to Rural
        Development Insurance Fund..........         107         136         130
      20-143300  Interest on loans to
        National flood insurance fund, FEMA.          20          54          52
      20-143900  Interest on loans to Rural
        Telephone Bank......................           7
      20-149500  Interest payments on
        repayable advances to the Black Lung
        Disability Trust Fund...............         471         494         516
      20-149700  Payment of interest on
        advances to the Railroad Retirement
        Board...............................         244         246         241
      20-241600  Charges for administrative
        expenses of Social Security Act as
        amended.............................         334         325         305
      20-320000  Receivables from cancelled
        accounts, Treasury..................         362         200         200
      20-388500  Undistributed
        intragovernmental payments, Treasury         203
      72-138000  Interest on loans to A.I.D.
        Housing Guaranty Program............          10          10          10
      73-142800  Interest on advances to
        Small Business Administration.......         162         151         114
      91-142200  Interest on loans, Higher
        Education Facilities Loan Fund......           2           3           2
                                               ---------   ---------  ----------
    General Fund Intragovernmental payments.       7,355       5,950       5,341
    ---------------------------------------------------------------------------

                       Other Consolidated Receipt Accounts

                               (in millions of dollars)

    ----------------------------------------------------------------------------
                                             1997 actual   1998 est.   1999 est.
    ----------------------------------------------------------------------------
      20-977910  Employing agency
        contributions, miscellaneous trust
        funds, government-wide..............                       1           1
      20-977920  Interest, miscellaneous
        trust funds, government-wide........           1           1           1
    ---------------------------------------------------------------------------

                 GENERAL PROVISIONS--DEPARTMENT OF THE TREASURY

        [Sec. 110. 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, 1998, shall be made in compliance with
    reprogramming guidelines.]
         Sec. [111] 110. Appropriations to the Department of the Treasury 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. [112] 111. The funds provided to the Bureau of Alcohol,
    Tobacco and Firearms for fiscal year [1998] 1999 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. [113] 112. 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, United States Customs Service, and United States Secret
    Service may be transferred between such appropriations upon [the]
    advance [approval of] notice submitted to the House and Senate
    Committees on Appropriations. No transfer may increase or decrease any
    such appropriation by more than 2 percent.
        Sec. [114] 113. 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 upon [the] advance
    [approval of] notice submitted to the House and Senate Committees on
    Appropriations. No transfer may increase or decrease any such
    appropriation by more than 2 percent.
        [Sec. 115. The Secretary of the Treasury shall pay from amounts
    transferred to the ``Departmental Offices'' appropriation, up to $26,034
    to reimburse Secret Service personnel for any attorney fees and costs
    they incurred with respect to investigation by the Department of the
    Treasury Inspector General concerning testimony provided to Congress:
    Provided, That the Secretary of the Treasury shall pay an individual in
    full upon submission by the individual of documentation verifying the
    attorney fees and costs: Provided further, That the liability of the
    United States shall not be inferred from enactment of or payment under
    this provision: Provided further, That 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 enactment of this Act: Provided further,
    That payment under this provision, when accepted, shall be in full
    satisfaction of all claims of, or on behalf of, the individual Secret
    Service agents who were the subjects of said investigation.]
        [Sec. 116. (a)(1) Effective beginning on the date determined under
    paragraph (2), the compensation and other emoluments attached to the
    Office of Secretary of the Treasury shall be those that would then apply
    if Public Law 103-2 (107 Stat. 4; 31 U.S.C. 301 note) had never been
    enacted.
         (2) Paragraph (1) shall become effective on the later of--
             (A) the day after the date on which the individual holding the
        Office of Secretary of the Treasury on January 1, 1997, ceases to
        hold that office; or
             (B) the date of the enactment of this Act.
         (3) Nothing in this subsection shall be considered to affect the
    compensation or emoluments due to any individual in connection with any
    period preceding the date determined under paragraph (2).
         (b) Subsection (b) of the first section of the public law referred
    to in subsection (a)(1) of this section shall not apply in the case of
    any appointment the consent of the Senate to which occurs on or after
    the date of the enactment of this Act.
         (c) This section shall not be limited (for purposes of determining
    whether a provision of this section applies or continues to apply) to
    fiscal year 1998.]
        [Sec. 117. (a) Requirement of Advance Submission of Treasury
    Testimony.--During the fiscal year covered by this Act, any officer or
    employee of the Department of the Treasury who is scheduled to testify
    before the Committee on Appropriations of the House of Representatives
    or the Senate, or any of its subcommittees, shall, not less than 7
    calendar days (excluding Saturdays, Sundays, and Federal legal public
    holidays) preceding the scheduled date of the testimony, submit to the
    committee or subcommittee--
             (1) a written statement of the testimony to be presented,
        regardless of whether such statement is to be submitted for
        inclusion in the record of the hearing; and
             (2) any other written information to be submitted for inclusion
        in the record of the hearing.
         (b) Limitation on Treasury Clearance Process.--None of the funds
    made available in this Act may be used for any clearance process within
    the Department of the Treasury that could cause a submission beyond the
    specified time, as officially transmitted by the committee, of--
             (1) any corrections to the transcript copy of testimony given
        before the Committee on Appropriations of the House of
        Representatives or the Senate, or any of its subcommittees; or
             (2) any information to be provided in writing in response to an
        oral or written request by such committee or subcommittee for
        specific information for inclusion in the record of the hearing.

    [[Page 808]]

         (c) Exception.--The time periods established in subsections (a) and
    (b) shall not apply to any specific testimony, or corrections, if the
    Secretary of the Treasury--
             (1) determines that special circumstances prevent compliance;
        and
             (2) submits to the committee or subcommittee involved a written
        notification of such determination, including the Secretary's
        estimate of the time periods required for specific testimony,
        information, or corrections.]
        [Sec. 118. (a) New Rates of Basic Pay.--Section 501 of the District
    of Columbia Police and Firemen's Salary Act of 1958 (District of
    Columbia Code, section 4-416), is amended--
             (1) in subsection (b)(1), by striking ``Interior'' and all that
        follows through ``Treasury,'' and inserting ``Interior'';
             (2) by redesignating subsection (c) as subsection (b)(3);
             (3) in subsection (b)(3) (as redesignated)--
                 (A) by striking ``or to officers and members of the United
            States Secret Service Uniformed Division''; and
                 (B) by striking ``subsection (b) of this section'' and
            inserting ``this subsection''; and
             (4) by adding after subsection (b) the following new
        subsection:
         ``(c)(1) The annual rates of basic compensation of officers and
    members of the United States Secret Service Uniformed Division, serving
    in classes corresponding or similar to those in the salary schedule in
    section 101 (District of Columbia Code, section 4-406), shall be fixed
    in accordance with the following schedule of rates:

                                                    ``SALARY SCHEDULE
    ----------------------------------------------------------------------------------------------------------------
                                                                      Service steps
        Salary class and title     ---------------------------------------------------------------------------------
                                       1         2        3        4        5        6        7        8        9
    ----------------------------------------------------------------------------------------------------------------
    Class 1: Private..............   29,215    30,088   31,559   33,009   35,331   37,681   39,128   40,593   42,052
    Class 4: Sergeant.............   39,769    41,747   43,728   45,718   47,715   49,713
    Class 5: Lieutenant...........   45,148    47,411   49,663   51,924   54,180
    Class 7: Captain..............   52,523    55,155   57,788   60,388
    Class 8: Inspector............   60,886    63,918   66,977   70,029
    Class 9: Deputy Chief.........   71,433    76,260   81,113   85,950
    Class 10: Assistant Chief.....   84,694    90,324   95,967
    Class 11: Chief of the United
     States Secret Service
     Uniformed Division...........   98,383   104,923
    ----------------------------------------------------------------------------------------------------------------

         ``(2) Effective at the beginning of the first applicable pay period
    commencing on or after the first day of the month in which an adjustment
    takes effect under section 5303 of title 5, United States Code (or any
    subsequent similar provision of law), in the rates of pay under the
    General Schedule (or any pay system that may supersede such schedule),
    the annual rates of basic compensation of officers and members of the
    United States Secret Service Uniformed Division shall be adjusted by the
    Secretary of the Treasury by an amount equal to the percentage of such
    annual rate of pay which corresponds to the overall percentage of the
    adjustment made in the rates of pay under the General Schedule.
         ``(3) Locality-based comparability payments authorized under
    section 5304 of title 5, United States Code, shall be applicable to the
    basic pay under this section, except locality-based comparability
    payments may not be paid at a rate which, when added to the rate of
    basic pay otherwise payable to the officer or member, would cause the
    total to exceed the rate of basic pay payable for level IV of the
    Executive Schedule.
         ``(4) Basic pay, and any locality pay combined with basic pay may
    not be paid by reason of any provision of this subsection (disregarding
    any locality-based comparability payment payable under Federal law) at a
    rate in excess of the rate of basic pay payable for level V of the
    Executive Schedule contained in subchapter II of chapter 53 of title 5,
    United States Code.
         ``(5) Any reference in any law to the salary schedule in section
    101 (District of Columbia Code, section 4-406) with respect to officers
    and members of the United States Secret Service Uniformed Division shall
    be considered to be a reference to the salary schedule in paragraph (1)
    of this subsection as adjusted in accordance with this subsection.
         ``(6)(A) Except as otherwise permitted by or under law, no
    allowance, differential, bonus, award, or other similar cash payment
    under this title or under title 5, United States Code, may be paid to an
    officer or member of the United States Secret Service Uniformed Division
    in a calendar year if, or to the extent that, when added to the total
    basic pay paid or payable to such officer or member for service
    performed in such calendar year as an officer or member, such payment
    would cause the total to exceed the annual rate of basic pay payable for
    level I of the Executive Schedule, as of the end of such calendar year.
         ``(B) This paragraph shall not apply to any payment under the
    following provisions of title 5, United States Code:
             ``(i) Subchapter III or VII of chapter 55, or section 5596.
             ``(ii) Chapter 57 (other than section 5753, 5754, or 5755).
             ``(iii) Chapter 59 (other than section 5928).
         ``(7)(A) Any amount which is not paid to an officer or member of
    the United States Secret Service Uniformed Division in a calendar year
    because of the limitation under paragraph (6) shall be paid to such
    officer or member in a lump sum at the beginning of the following
    calendar year.
         ``(B) Any amount paid under this paragraph in a calendar year shall
    be taken into account for purposes of applying the limitations under
    paragraph (6) with respect to such calendar year.
         ``(8) The Office of Personnel Management shall prescribe
    regulations as may be necessary (consistent with section 5582 of title
    5, United States Code) concerning how a lump-sum payment under paragraph
    (7) shall be made with respect to any employee who dies before an amount
    payable to such employee under paragraph (7) is made.''.
         (b) Conversion to New Salary Schedule.--
             (1)(A) Effective on the first day of the first pay period
        beginning after the date of enactment of this section, the Secretary
        of the Treasury shall fix the rates of basic pay for members of the
        United States Secret Service Uniformed Division in accordance with
        this paragraph.
             (B) Subject to subparagraph (C), each officer and member
        receiving basic compensation, immediately prior to the effective
        date of this section, at one of the scheduled rates in the salary
        schedule in section 101 of the District of Columbia Police and
        Firemen's Salary Act of 1958, as adjusted by law and as in effect
        prior to the effective date of this section, shall be placed in and
        receive basic compensation at the corresponding scheduled service
        step of the salary schedule under subsection (a)(4).
             (C)(i) The Assistant Chief and the Chief of the United States
        Secret Service Uniformed Division shall be placed in and receive
        basic compensation in salary class 10 and salary class 11,
        respectively, in the appropriate service step in the new salary
        class in accordance with section 304 of the District of Columbia
        Police and Firemen's Salary Act of 1958 (District of Columbia Code,
        section 4-413).
             (ii) Each member whose position is to be converted to the
        salary schedule under section 501(c) of the District of Columbia
        Police and Firemen's Salary Act of 1958 (District of Columbia Code,
        section 4-416(c)) as amended by this section, in accordance with
        subsection (a) of this section, and who, prior to the effective date
        of this section has earned, but has not been credited with, an
        increase in his or her rate of pay shall be afforded that increase
        before such member is placed in the corresponding service step in
        the salary schedule under section 501(c).
             (2) Except in the cases of the Assistant Chief and the Chief of
        the United States Secret Service Uniformed Division, the conversion
        of positions and individuals to appropriate classes of the salary
        schedule under section 501(c) of the District of Columbia Police and
        Firemen's Salary Act of 1958 (District of Columbia Code, section 4-
        416(c)) as amended by this section, and the initial adjustments of
        rates of basic pay of those positions and individuals, in accordance
        with paragraph (1) of this subsection, shall not be considered to be
        transfers or promotions within the meaning of section 304 of the
        District of Columbia Police and Firemen's Salary Act of 1958
        (District of Columbia Code, section 4-413).

    [[Page 809]]

             (3) Each member whose position is converted to the salary
        schedule under section 501(c) of the District of Columbia Police and
        Firemen's Salary Act of 1958 (District of Columbia Code, section 4-
        416(c)) as amended by this section, in accordance with subsection
        (a) of this section, shall be granted credit for purposes of such
        member's first service step adjustment under the salary schedule in
        such section 510(c) for all satisfactory service performed by the
        member since the member's last increase in basic pay prior to the
        adjustment under that section.
         (c) Limitation on Pay Period Earnings.--The Act of August 15, 1950
    (64 Stat. 477), (District of Columbia Code, section 4-1104), is
    amended--
             (1) in subsection (h), by striking ``any officer or member''
        each place it appears and inserting ``an officer or member of the
        Metropolitan Police force; or of the Fire Department of the District
        of Columbia; or of the United States Park Police'';
             (2) by redesignating subsection (h)(3) as subsection (i); and
             (3) by inserting after paragraph (2) the following new
        paragraph:
             ``(3)(A) no premium pay provided by this section shall be paid
        to, and no compensatory time is authorized for, any officer or
        member of the United States Secret Service Uniformed Division whose
        rate of basic pay, combined with any applicable locality-based
        comparability payment, equals or exceeds the lesser of--
                 ``(i) 150 percent of the minimum rate payable for grade GS-
            15 of the General Schedule (including any applicable locality-
            based comparability payment under section 5304 of title 5,
            United States Code or any similar provision of law, and any
            applicable special rate of pay under section 5305 of title 5,
            United States Code or any similar provision of law); or
                 ``(ii) the rate payable for level V of the Executive
            Schedule contained in subchapter II of chapter 53 of title 5,
            United States Code.
             ``(B) In the case of any officer or member of the United States
        Secret Service Uniformed Division whose rate of basic pay, combined
        with any applicable locality-based comparability payment, is less
        than the lesser of--
                 ``(i) 150 percent of the minimum rate payable for grade GS-
            15 of the General Schedule (including any applicable locality-
            based comparability payment under section 5304 of title 5,
            United States Code or any similar provision of law, and any
            applicable special rate of pay under section 5305 of title 5,
            United States Code or any similar provision of law); or
                 ``(ii) the rate payable for level V of the Executive
            Schedule contained in subchapter II of chapter 53 of title 5,
            United States Code, such premium pay may be paid only to the
            extent that such payment would not cause such officer or
            member's aggregate rate of compensation to exceed such lesser
            amount with respect to any pay period.''.
         (d) Savings Provision.--On the effective date of this section, any
    existing special salary rates authorized for members of the United
    States Secret Service Uniformed Division under section 5305 of title 5,
    United States Code (or any previous similar provision of law) and any
    special rates of pay or special pay adjustments under section 403, 404,
    or 405 of the Federal Law Enforcement Pay Reform Act of 1990 applicable
    to members of the United States Secret Service Uniformed Division shall
    be rendered inapplicable.
         (e) Conforming Amendment.--The Federal Law Enforcement Pay Reform
    Act of 1990 (104 Stat. 1466) is amended by striking subsections (b)(1)
    and (c)(1) of section 405.
         (f) Effective Date.--The provisions of this section shall become
    effective on the first day of the first pay period beginning after the
    date of enactment of this Act.]
        [Sec. 119. Section 117 of the Treasury, Postal Service, and General
    Government Appropriations Act, 1997 (as contained in section 101(f) of
    division A of Public Law 104-208) is hereby repealed.]
         Sec. [120. Based on results of industry response to the Request for
    Proposals, in tax-year 1998, the Internal Revenue Service shall initiate
    a pilot project which would pay qualified returns preparers, electronic
    return originators, or transmitters who electronically forward and file
    tax returns (form 1040 and related information returns) properly
    formatted and accepted by the Internal Revenue Service, up to $3.00 per
    return so filed if such payments are determined by the Commissioner of
    the Internal Revenue Service to be in the best interest of the
    Government: Provided, That the payment may not be made unless the
    electronic filing service is provided without charge to the taxpayer
    whose return is so filed: Provided further, That the Internal Revenue
    Service shall use standard procurement processes to establish this pilot
    project and through these processes, the Internal Revenue Service shall
    assure the security of all electronic transmissions and the full
    protection of the privacy of taxpayer data.]
        [Sec. 121. Subsection (a) of section 5378 of title 5, United States
    Code, is amended to read as follows:
         ``(a) The Secretary of the Department of the Treasury, or his
    designee, in his sole discretion shall fix the rates of basic pay for
    positions within the police forces of the United States Mint and the
    Bureau of Engraving and Printing without regard to the pay provisions of
    title 5, United States Code, except that no entry-level police officer
    shall receive basic pay for a calendar year that is less than the basic
    rate of pay for General Schedule GS-7 and no executive security official
    shall receive basic compensation for a calendar year that exceeds the
    basic rate of pay for General Schedule GS-15.''.] 114. The Secretary is
    authorized to promote the benefits of and encourage the use of
    electronic tax administration programs, as they become available,
    through the use of mass communications and other means. Additionally,
    the Secretary may implement procedures to pay appropriate incentives to
    commercial concerns for electronic filing services: Provided, That such
    payment may not be made unless the electronic filing service is provided
    without charge to the taxpayer whose return is so filed: Provided
    further, That the Internal Revenue Service shall assure the security of
    all electronic transmissions and the full protection of the privacy of
    taxpayer data.
        [Sec. 122. (a) The Secretary of the Treasury is authorized to
    receive all unavailable collections transferred from the Special
    Forfeiture Fund established by section 26073 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)), to become available for obligation on October 1, 1998, as
    revenue available for purposes identified under 31 U.S.C.
    9703(g)(4)(B).]
        [(b) Paragraph (3)(C) of section 9703(g) of title 31, United States
    Code, is amended by adding after the last sentence of that paragraph as
    amended by Public Law 104-208, the following sentence: ``Unobligated
    balances remaining pursuant to section 4(B) of 9703(g) shall also be
    carried forward.''.
         (c) Paragraph (4)(B) of section 9703(g) of title 31, United States
    Code, is amended by striking ``, subject to subparagraph (C),'' from the
    first and only sentence of that paragraph.]
        [Sec. 123. Notwithstanding any other provision of law, the Secretary
    of the Treasury shall establish the port of Kodiak, Alaska as a port of
    entry and United States Customs Service personnel in Anchorage, Alaska
    shall serve such port of entry. There are authorized to be appropriated
    such sums as necessary to cover the costs associated with the
    performance of customs functions using such United States Customs
    Service personnel.]
        [Sec. 124. None of the funds made available by this Act may be used
    by the Inspector General to contract for advisory and assistance
    services that has the meaning given such term in section 1105(g) of
    title 31, United States Code.] (Treasury Department Appropriations Act,
    1998.)

                           TITLE V--GENERAL PROVISIONS

                                    This Act

        Sec. 501. No part of any appropriation contained in this Act shall
    remain available for obligation beyond the current fiscal year unless
    expressly so provided herein.
         Sec. 502. The expenditure of any appropriation under this Act for
    any consulting service through procurement contract, pursuant to 5
    U.S.C. 3109, shall be limited to those contracts where such expenditures
    are a matter of public record and available for public inspection,
    except where otherwise provided under existing law, or under existing
    Executive order issued pursuant to existing law.
         Sec. 503. None of the funds made available 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. 504. None of the funds made available by this Act shall be
    available in fiscal year [1998] 1999, for the purpose of transferring
    control over the Federal Law Enforcement Training Center located at
    Glynco, Georgia, and Artesia, New Mexico, out of the Department of the
    Treasury.
        [Sec. 505. The Office of Personnel Management may, during the fiscal
    year ending September 30, 1998, and hereafter, accept dona

    [[Page 810]]

    tions 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. [506] 505. 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. [507] 506. 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. [508] 507. (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. [509] 508. 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. [510] 509. Except as otherwise specifically provided by law,
    not to exceed 50 percent of unobligated balances remaining available at
    the end of fiscal year [1998] 1999 from appropriations made available
    for salaries and expenses for fiscal year [1998] 1999 in this Act, shall
    remain available through September 30, [1999] 2000, 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: Provided further,
    That these requests shall be made in compliance with reprogramming
    guidelines.
        Sec. [511] 510. 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. 512. (a) Prohibiting Reappointment of Members of Federal
    Election Commission.--Section 306(a)(2)(A) of the Federal Election
    Campaign Act of 1971 (2 U.S.C. 437c(a)(2)(A)) is amended by striking
    ``for terms of 6 years'' and inserting ``for a single term of 6 years''.
         (b) Applicability.--The amendment made by subsection (a) shall
    apply with respect to individuals nominated by the President to be
    members of the Federal Election Commission after December 31, 1997.]
        [Sec. 513. 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. 514. The provision of section 513 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. 515. Section 1 under the subheading ``General Provision''
    under the heading ``Office of Personnel Management'' under title IV of
    the Treasury, Postal Service and General Government Appropriations Act,
    1992 (Public Law 102-141; 105 Stat. 861; 5 U.S.C. 5941 note), as amended
    by section 532 of the Treasury, Postal Service and General Government
    Appropriations Act, 1995 (Public Law 103-329; 108 Stat. 2413), and by
    section 5 under the heading ``General Provisions--Office of Personnel
    Management'' under title IV of the Treasury, Postal Service, and General
    Government Appropriations Act, 1996 (Public Law 104-52; 109 Stat. 490),
    is further amended by striking ``1998'' both places it appears and
    inserting ``2000''.]
        [Sec. 516. (a) Title 5, United States Code, is amended--
             (1) in section 8334 by adding at the end the following new
        subsection:
         ``(m) A Member who has served in a position in the executive branch
    for which the rate of basic pay was reduced for the duration of the
    service of the Member to remove the impediment to the appointment of the
    Member imposed by article I, section 6, clause 2 of the Constitution, or
    the survivor of such a Member, may deposit to the credit of the Fund an
    amount equal to the difference between the amount deducted from the
    basic pay of the Member during that period of service and the amount
    that would have been deducted if the rate of basic pay which would
    otherwise have been in effect during that period had been in effect,
    plus interest computed under subsection (e).'';
             (2) in section 8337(a) by striking ``or (q)'' and inserting
        ``(q), or (r)'';
             (3) in section 8339--
                 (A) in subsections (f) and (i) through (m) by striking
            ``and (q) of this section'' and ``and (q)'' each time either
            appears and inserting ``(q), and (r)'';
                 (B) in subsection (g) by striking ``or (q) of this
            section'' each time it appears and inserting ``(q), or (r)'';
            and
                 (C) by adding at the end the following new subsection:
         ``(r) The annuity of a Member who has served in a position in the
    executive branch for which the rate of basic pay was reduced for the
    duration of the service of the Member in that position to remove the
    impediment to the appointment of the Member imposed by article I,
    section 6, clause 2 of the Constitution, shall, subject to a deposit in
    the Fund as provided under section 8334(m), be computed as though the
    rate of basic pay which would otherwise have been in effect during that
    period of service had been in effect.'';
             (4) in section 8341(b)(1) and (d) by striking ``and (q) of this
        title'' each place it appears and inserting ``(q), and (r)'';
             (5) in section 8334a(c) by striking ``and (q) of section 8339
        of this title'' and inserting ``(q), and (r) of section 8339'';
             (6) in section 8344(a)(A) by striking ``and (q) of this title''
        and inserting ``(q), and (r)'';
             (7) in section 8415 by adding at the end the following new
        subsection:
         ``(h) The annuity of a Member who has served in a position in the
    executive branch for which the rate of basic pay was reduced for the
    duration of the service of the Member in that position to remove the
    impediment to the appointment of the Member imposed by article I,
    section 6, clause 2 of the Constitution, shall, subject to a deposit in
    the Fund as provided under section 8422(g), be computed as though the
    rate of basic pay which would otherwise have been in effect during that
    period of service had been in effect.''.
             (8) in section 8422 by adding at the end the following new
        subsection:
         ``(g) A Member who has served in a position in the executive branch
    for which the rate of basic pay was reduced for the duration of the
    service of the Member to remove the impediment to the appointment of the
    Member imposed by article I, section 6, clause 2 of the Constitution, or
    the survivor of such a Member, may deposit to the credit of the Fund an
    amount equal to the difference between the amount deducted from the
    basic pay of the Member during that period of service and the amount
    that would have been deducted if the rate of basic pay which would
    otherwise have been in effect during that period had been in effect,
    plus interest computed under section 8334(e).''; and
             (9) in section 8468 by striking ``through (f)'' and inserting
        ``through (g)''.
         (b) The amendments made by subsection (a) shall be applicable to
    any annuity commencing before, on, or after the date of enactment of
    this Act, and shall be effective with regard to any payment made after
    the first month following the date of enactment.]
        [Sec. 517. (a) Section 5948 of title 5, United States Code, is
    amended--

    [[Page 811]]

             (1) in subsection (d) by striking the second sentence and
        inserting the following: ``No agreement shall be entered into under
        this section later than September 30, 2000, nor shall any agreement
        cover a period of service extending beyond September 30, 2002.'';
        and
             (2) in subsection (j)(2)(A) by striking ``September 30, 1997''
        and inserting ``September 30, 2000''.
         (b) Section 3 of the Federal Physicians Comparability Allowance Act
    of 1978 (5 U.S.C. 5948 note) is amended by striking ``September 30,
    1999'' and inserting ``September 30, 2002''.
         (c) The amendments made by this section shall take effect on the
    date of enactment of this Act.]
        [Sec. 518. (a)(1) Section 8341 of title 5, United States Code, is
    amended by adding at the end the following:
         ``(k)(1) Subsections (b)(3)(B), (d)(ii), and (h)(3)(B)(i) (to the
    extent that they provide for termination of a survivor annuity because
    of a remarriage before age 55) shall not apply if the widow, widower, or
    former spouse was married for at least 30 years to the individual on
    whose service the survivor annuity is based.
         ``(2) A remarriage described in paragraph (1) shall not be taken
    into account for purposes of section 8339(j)(5)(B) or (C) or any other
    provision of this chapter which the Office may by regulation identify in
    order to carry out the purposes of this subsection.''.
         (2) Such section 8341 is further amended--
             (A) in subsections (b)(3)(B) and (d)(ii) by striking
        ``remarries'' and inserting ``except as provided in subsection (k),
        remarries''; and
             (B) in subsection (h)(3)(B)(i) by striking ``in'' and inserting
        ``except as provided in subsection (k), in''.
         (b)(1)(A) Section 8442(d) of title 5, United States Code, is
    amended by adding at the end the following:
         ``(3) Paragraph (1)(B) (relating to termination of a survivor
    annuity because of a remarriage before age 55) shall not apply if the
    widow or widower was married for at least 30 years to the individual on
    whose service the survivor annuity is based.''.
         (B) Subsection (d)(1)(B) of such section 8442 is amended by
    striking ``remarries'' and inserting ``except as provided in paragraph
    (3), remarries''.
         (2)(A) Section 8445 of title 5, United States Code, is amended by
    adding at the end the following:
         ``(h)(1) Subsection (c)(2) (to the extent that it provides for
    termination of a survivor annuity because of a remarriage before age 55)
    shall not apply if the former spouse was married for at least 30 years
    to the individual on whose service the survivor annuity is based.
         ``(2) A remarriage described in paragraph (1) shall not be taken
    into account for purposes of section 8419(b)(1)(B) or any other
    provision of this chapter which the Office may by regulation identify in
    order to carry out the purposes of this subsection.''.
         (B) Subsection (c)(2) of such section 8445 is amended by striking
    ``shall'' and inserting ``except as provided in subsection (h), shall''.
         (c) The amendments made by this section shall apply with respect to
    remarriages occurring on or after January 1, 1995.] (Treasury and
    General Government Appropriations Act, 1998.)