Appendix - Department of the Treasury

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

THE BUDGET FOR FISCAL YEAR 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)

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)

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)

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)

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)

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)

[[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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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.)