[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.)