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


[[Page 807]]


                       DEPARTMENT OF THE TREASURY

 
                          DEPARTMENTAL OFFICES

                              Federal Funds

General and special funds:

                          Salaries and Expenses

    For necessary expenses of the Departmental Offices including 
operation and maintenance of the Treasury Building and Annex; hire of 
passenger motor vehicles; maintenance, repairs, and improvements of, and 
purchase of commercial insurance policies for, real properties leased or 
owned overseas, when necessary for the performance of official business; 
not to exceed $2,900,000 for official travel expenses; not to exceed 
$150,000 for official reception and representation expenses; not to 
exceed $258,000 for unforeseen emergencies of a confidential nature, to 
be allocated and expended under the direction of the Secretary of the 
Treasury and to be accounted for solely on his certificate, 
[$123,151,000: Provided, That the Office of Foreign Assets Control shall 
be funded at no less than $6,560,800: Provided further, That the 
Department is authorized to charge both direct and indirect costs to the 
Office of Foreign Assets Control in the implementation of this floor: 
Provided further, That the methodology for applying such charges will be 
the same method used in developing the Departmental Offices Fiscal Year 
1999 President's Budget Justification to the Congress] $134,630,000. 
(Treasury Department Appropriations Act, 1999, as included in Public Law 
105-277, section 101(h).)

                         [Salaries and Expenses]

                     [(including transfer of funds)]

    [For an additional amount for ``Salaries and Expenses'', $1,500,000, 
to remain available until expended for necessary expenses for an 
interagency money laundering initiative: Provided, That funds shall be 
available for transfer to the National Foreign Intelligence Program: 
Provided further, That the entire amount shall be available only to the 
extent that an official budget request for a specific dollar amount that 
includes designation of the entire amount of the request as an emergency 
requirement as defined in the Balanced Budget and Emergency Deficit 
Control Act of 1985, as amended, is transmitted by the President to the 
Congress: Provided further, That the entire amount is designated by the 
Congress as an emergency requirement pursuant to section 251(b)(2)(A) of 
the Balanced Budget and Emergency Deficit Control Act of 1985: Provided 
further, That none of the funds provided under this heading may be 
obligated until fifteen days after notice thereof has been transmitted 
to the Committees on Appropriations.] (Omnibus Consolidated and 
Emergency Supplemental Appropriations Act, 1999, Public Law 105-277, 
Division B, Title V, chapter 5.)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0101-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Executive direction.............          21          23          22
00.02   Domestic finance policies and 
          programs......................          10          11          12
00.03   Tax and economic policies and 
          programs......................          23          25          26
00.04   Enforcement policies and 
          programs......................          12          16          18
00.05   International affairs policies 
          and programs..................          55          43          33
00.06   Treasury-wide management 
          policies and programs.........          22          22          24
                                           ---------   ---------  ----------
01.00   Subtotal, Direct programs.......         143         140         135
      Reimbursable program:

09.01   Executive direction.............           1           1           1
09.02   Fiscal and financial policies 
          and programs..................           2           6           6
09.03   Enforcement policies and 
          programs......................           3           4           4
09.04   International affairs policies 
          and programs..................          14          16          16
09.05   Treasury-wide management 
          policies and programs.........           5           5           5
                                           ---------   ---------  ----------
09.99   Subtotal, reimbursable program..          25          32          32
                                           ---------   ---------  ----------
10.00   Total new obligations...........         168         172         167
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          21          16          16
22.00 New budget authority (gross)......         161         173         167
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           2
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         184         189         183
23.95 Total new obligations.............        -168        -172        -167
23.98 Unobligated balance expiring......          -1
24.40 Unobligated balance available, end 
        of year.........................          16          16          16
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................         116         140         135
42.00   Transferred from other accounts.          20           1
                                           ---------   ---------  ----------
43.00     Appropriation (total).........         136         141         135
      Permanent:

68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).          25          32          32
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................         161         173         167
----------------------------------------------------------------------------

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

72.40   Obligated balance, start of year          56          64          71
72.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............          13          13          18
                                           ---------   ---------  ----------
72.99     Total unpaid obligations, 
            start of year...............          69          77          89
73.10 Total new obligations.............         168         172         167
73.20 Total outlays (gross).............        -159        -160        -159
73.45 Adjustments in unexpired accounts.          -2
      Unpaid obligations, end of year:

74.40   Obligated balance, end of year..          64          71          79
74.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............          13          18          18
                                           ---------   ---------  ----------
74.99     Total unpaid obligations, end 
            of year.....................          77          89          97
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority         118         131         126
86.93 Outlays from current balances.....          16          -3           1
86.97 Outlays from new permanent 
        authority.......................          25          32          32
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         159         160         159
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........         -25         -32         -32
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         136         141         135
90.00 Outlays...........................         134         128         127
----------------------------------------------------------------------------

    Memorandum (non-add) entries:
92.01 Total investments, start of year: 
        U.S. securities: Par value......           1
---------------------------------------------------------------------------

    Departmental Offices' function in the Treasury Department is to 
provide basic support to the Secretary of the Treasury, who is the chief 
operating executive of the Department. The Secretary of the Treasury 
maintains the primary role in formulating and managing the domestic and 
international tax and financial policies of the Federal Government. The 
Secretary's responsibilities funded by the Salaries and Expenses 
appropriation include: recommending and implementing United States 
domestic and international economic and tax policy; fiscal policy; 
governing the fiscal operations of the Government; maintaining foreign 
assets control; managing the public debt; overseeing the major law 
enforcement functions carried out by the Treasury Department; managing 
development financial policy; representing the United States on 
international monetary, trade and investment issues; overseeing

[[Page 808]]

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.

    Domestic Finance Policies and Programs.--The function of the 
Domestic Finance 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 for the exchange of financial information and records. 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, standardizing and 
streamlining enforcement policies and procedures, conducting internal 
reviews, implementing institutional or management change as a result of 
reviews, ensuring appropriate response to independent investigations, 
and ensuring effective and appropriate staffing and structure of 
Internal Affairs and Inspections offices. 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) in 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.

    Treasury-wide Management Policies and Programs.--The Treasury-wide 
Management Policies and Programs Activity includes the office of the 
Assistant Secretary (Management) and Chief Financial Officer and the 
Treasurer of the United

[[Page 809]]

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.

Performance Measures:
                                                       2000 est.
 Progress toward achieving Treasury's strategic 
  goals...........................................  quality report by 
                                                          mission area
 Index of borrowing policies and borrowing 
  requirements to financial market participants in 
  a timely manner.................................                 95%
 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 opinions of consolidated Treasury-Wide 
  Financial Statements............................ Unqualified opinion
 Implementation of the HR System in partnership 
  with Treasury bureaus........................... 1 additional bureau
 Treasury and bureau ``mission critical'' IT 
  systems are year 2000 compliant.................                100%

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0101-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........          71          74          73
11.3      Other than full-time permanent           5           3           4
11.5      Other personnel compensation..           2           2           2
11.8      Special personal services 
            payments....................           2           1           1
                                           ---------   ---------  ----------
11.9        Total personnel compensation          80          80          80
12.1    Civilian personnel benefits.....          16          17          17
21.0    Travel and transportation of 
          persons.......................           5           5           2
22.0    Transportation of things........           2
23.1    Rental payments to GSA..........           1                       1
23.2    Rental payments to others.......           1           1           1
23.3    Communications, utilities, and 
          miscellaneous charges.........           7           7           7
24.0    Printing and reproduction.......           2           2           2
25.2    Other services..................          24          22          19
26.0    Supplies and materials..........           2           2           2
31.0    Equipment.......................           3           3           3
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..         143         139         134
99.0  Reimbursable obligations..........          24          31          31
99.5  Below reporting threshold.........           1           2           2
                                           ---------   ---------  ----------
99.9    Total new obligations...........         168         172         167
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0101-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: Full-
        time equivalent employment......         982       1,043       1,075
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......         128         128         128
---------------------------------------------------------------------------

                                

        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, [$10,000,000] $17,000,000, to remain available until 
September 30, [2000.] 2001: 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. (Foreign Operations, Export Financing, and 
Related Agencies Appropriations Act, 1999, as included in Public Law 
105-277, section 101(d).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0118-0-1-451      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        41.0)...........................                      10          17
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......                      10          17
23.95 Total new obligations.............                     -10         -17
----------------------------------------------------------------------------

    New budget authority (gross), detail:
40.00 Appropriation.....................                      10          17
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 Total new obligations.............                      10          17
73.20 Total outlays (gross).............                     -10          -9
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..                                   8
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority                      10           9
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................                      10          17
90.00 Outlays...........................                      10           9
---------------------------------------------------------------------------

    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 Labor, the Department of Commerce (Economic 
Development Administration), the Department of Housing and Urban 
Development, the Small Business Administration, and the Department of 
Agriculture.

                                

[Automation Enhancement] Department-Wide Systems and Capital Investments 
                                Programs

                      (including transfer of funds)

    For development and acquisition of automatic data processing 
equipment, software, and services for the Department of the Treasury, 
[$28,690,000: Provided, That these funds shall] $53,561,000, to remain 
available [until September 30, 2000] until expended; of which 
$15,000,000 shall be for the acquisition of Treasury-wide Land Mobile 
Radio assets, and $3,000,000 shall be for money laundering grants and 
the administration of such grants: 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 the Internal Revenue Service appropriations for 
Information Systems[: Provided further, That $6,000,000 of the funds 
appropriated for the Customs Modernization project may not be 
transferred to the United States Customs Service or obligated until the 
Treasury's Chief Information Officer, through the Treasury Investment 
Review Board, concurs on the plan and milestone schedule for the 
deployment of the system: Provided further, That $6,000,000 of the funds 
made available for the Customs Modernization project may not be 
obligated for any major system investments prior to the development of 
an architecture which is

[[Page 810]]

compliant with the Treasury Information Systems Architecture Framework 
(TISAF) and the establishment of measures to enforce compliance with the 
architecture]. (Treasury Department Appropriations Act, 1999, as 
included in Public Law 105-277, section 101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0115-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Automation enhancement............          46          56          54
                                           ---------   ---------  ----------
10.00   Total new obligations...........          46          56          54
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................           3           2           2
22.00 New budget authority (gross)......          44          56          54
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......          47          58          56
23.95 Total new obligations.............         -46         -56         -54
24.40 Unobligated balance available, end 
        of year.........................           2           2           2
----------------------------------------------------------------------------

    New budget authority (gross), detail:
40.00 Appropriation.....................          61          29          54
41.00 Transferred to other accounts.....         -17         -13
42.00 Transferred from other accounts...                      40
                                           ---------   ---------  ----------
43.00   Appropriation (total)...........          44          56          54
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year           1           3          46
73.10 Total new obligations.............          46          56          54
73.20 Total outlays (gross).............         -44         -13         -41
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..           3          46          59
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority          42          10          10
86.93 Outlays from current balances.....           2           3          31
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          44          13          41
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          44          56          54
90.00 Outlays...........................          44          13          41
---------------------------------------------------------------------------

                 Summary of Budget Authority and Outlays

                        (in millions of dollars)

                                     1998 actual  1999 est.   2000 est.
Enacted/requested:
  Budget Authority..................          44          56          54
  Outlays...........................          44          13          41
Legislative proposal, not subject to 
    PAYGO:
  Budget Authority..................
  Outlays...........................
                                    ------------------------------------
Total:
  Budget Authority..................          44          56          54
  Outlays...........................          44          13          41
                                    ====================================

    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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
25.2  Other services....................          42          54          31
31.0  Equipment.........................           4           2          20
41.0  Grants, subsidies, and 
        contributions...................                                   3
                                           ---------   ---------  ----------
99.9    Total new obligations...........          46          56          54
---------------------------------------------------------------------------

                                

        Department-wide Systems and Capital Investments Programs

         (Proposed for later transmittal, not subject to PAYGO)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0115-2-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Automation enhancement............                                  15
00.02 Automation enhancement............                                 -15
                                           ---------   ---------  ----------
10.00   Total new obligations...........
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
23.95 Total new obligations.............
----------------------------------------------------------------------------

    New budget authority (gross), detail:
40.00 Appropriation.....................                                 -15
42.00 Transferred from other accounts...                                  15
                                           ---------   ---------  ----------
43.00   Appropriation (total)...........
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 Total new obligations.............
----------------------------------------------------------------------------

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

    This proposal would transfer receipts from the Federal 
Communications Commission's (FCC's) proposed spectrum analog lease fee. 
Funds are included in the request to expand and upgrade public safety 
wireless communications and facilities. Upon enactment of authorizing 
legislation for the FCC fee, the amount requested from the General Fund 
will be reduced by the amount of the transfer.

                                

                       Office of Inspector General

                          salaries and expenses

    For necessary expenses of the Office of Inspector General in 
carrying out the provisions of the Inspector General Act of 1978, as 
amended, not to exceed $2,000,000 for official travel expenses; 
including hire of passenger motor vehicles; and not to exceed $100,000 
for unforeseen emergencies of a confidential nature, to be allocated and 
expended under the direction of the Inspector General of the Treasury, 
$32,017,000. (Treasury Department Appropriations Act, 1999, as included 
in Public Law 105-277, section 101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0106-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Direct program: Inspector General.          29          30          32
09.01 Reimbursable program..............           1
                                           ---------   ---------  ----------
10.00   Total new obligations...........          30          30          32
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................           1
22.00 New budget authority (gross)......          31          30          32
22.21 Unobligated balance transferred to 
        other accounts..................          -1
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......          31          30          32
23.95 Total new obligations.............         -30         -30         -32
23.98 Unobligated balance expiring......          -1
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................          30          31          32
41.00   Transferred to other accounts...                      -1
                                           ---------   ---------  ----------
43.00     Appropriation (total).........          30          30          32
      Permanent:

        Spending authority from 
            offsetting collections:
68.00     Offsetting collections (cash).           1           1
68.10     From Federal sources: Change 
            in receivables and unpaid, 
            unfilled orders.............                      -1
                                           ---------   ---------  ----------

[[Page 811]]


68.90       Spending authority from 
              offsetting collections 
              (total)...................           1           1
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................          31          30          32
----------------------------------------------------------------------------

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

72.40   Obligated balance, start of year           8           6           6
72.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............           1           1
                                           ---------   ---------  ----------
72.99     Total unpaid obligations, 
            start of year...............           9           7           6
73.10 Total new obligations.............          30          30          32
73.20 Total outlays (gross).............         -30         -31         -32
      Unpaid obligations, end of year:

74.40   Obligated balance, end of year..           6           6           6
74.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............           1
                                           ---------   ---------  ----------
74.99     Total unpaid obligations, end 
            of year.....................           7           6           6
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority          24          24          26
86.93 Outlays from current balances.....           6           5           6
86.97 Outlays from new permanent 
        authority.......................           1           1
86.98 Outlays from permanent balances...                       1
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          30          31          32
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........          -1          -1
88.95 From Federal sources: Change in 
        receivables and unpaid, unfilled 
        orders..........................                       1
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          30          30          32
90.00 Outlays...........................          30          30          32
---------------------------------------------------------------------------

    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, including assessing the Department's implementation 
of the Government Performance and Results Act. 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.

    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. 
The Office of Inspector General is the parent organization for this 
entity, although program and financing data is reported under the 
Treasury Franchise fund (effective in 1999).

                          PERFORMANCE MEASURES

                                     1998 actual  1999 est.   2000 est.
Audit:
  Potential dollar savings 
    identified (in millions)........         $83         $42         $60
  Percentage of audit 
    recommendations implemented 
    within 12 months of acceptance 
    by departmental and bureau 
    managers........................       **N/A          70          72
Investigations:
  Percentage of customers expressing 
    satisfaction with products and 
    services........................          82          80          85
  Percentage of Investigations 
    completed within 12 months......        22.5          75          75
  Investigative monetary benefits 
    (in millions)...................          $2       $0.35        $0.5
    ** New measure that begins in 1999.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0106-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........          17          17          19
11.5      Other personnel compensation..           1           1           1
                                           ---------   ---------  ----------
11.9        Total personnel compensation          18          18          20
12.1    Civilian personnel benefits.....           4           5           4
21.0    Travel and transportation of 
          persons.......................           1           1           1
23.1    Rental payments to GSA..........           2           2           3
23.3    Communications, utilities, and 
          miscellaneous charges.........           1           1           1
25.2    Other services..................           1           2           2
25.3    Purchases of goods and services 
          from Government accounts......           1           1           1
31.0    Equipment.......................           1
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..          29          30          32
99.0  Reimbursable obligations..........           1
                                           ---------   ---------  ----------
99.9    Total new obligations...........          30          30          32
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0106-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: Full-
        time equivalent employment......         270         282         291
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......           6
---------------------------------------------------------------------------

                                

                Inspector General for Tax Administration

                          salaries and expenses

    For necessary expenses of the Treasury Inspector General for Tax 
Administration in carrying out the Inspector General Act of 1978, as 
amended, 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 authorized by 5 U.S.C. 3109, at such rates as may 
be determined by the Inspector General for Tax Administration; not to 
exceed $6,000,000 for official travel expenses; not to exceed $500,000 
for unforeseen emergencies of a confidential nature, to be allocated and 
expended under the direction of the Inspector General for Tax 
Administration; $112,207,000. (Public Law 105-206, section 1103.)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0119-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations.............                     108         112
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......                     108         112
23.95 Total new obligations.............                    -108        -112
----------------------------------------------------------------------------

    New budget authority (gross), detail:
40.00 Appropriation.....................                                 112
42.00 Transferred from other accounts...                     108
                                           ---------   ---------  ----------
43.00   Appropriation (total)...........                     108         112
----------------------------------------------------------------------------

[[Page 812]]



    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year                                  10
73.10 Total new obligations.............                     108         112
73.20 Total outlays (gross).............                     -97        -113
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..                      10           9
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority                      97         101
86.93 Outlays from current balances.....                                  10
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........                      97         113
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................                     108         112
90.00 Outlays...........................                      97         113
---------------------------------------------------------------------------

    The Treasury Inspector General for Tax Administration (TIGTA) 
conducts audits, investigations, and evaluations to assess the 
operations and programs of the Internal Revenue Service (IRS) and 
Related Entities, the IRS Oversight Board and the Office of Chief 
Counsel to: (1) promote the economic, efficient and effective 
administration of the nation's tax laws and to detect and deter fraud 
and abuse in IRS programs and operations; and (2) recommend actions to 
resolve fraud and other serious problems, abuses, and deficiencies in 
these programs and operations, and keep the Secretary and the Congress 
fully and currently informed of these issues and the progress made in 
resolving them. TIGTA reviews existing and proposed legislation and 
regulations relating to the programs and operations of the IRS and 
Related Entities and makes recommendations concerning the impact of such 
legislation and regulations on the economy and efficiency in the 
administration of programs and operations of the IRS and Related 
Entities. The audit function provides program audit, contract audit and 
financial statement audit services. Program audits review and audit all 
facets of IRS and Related Entities. Contract audits provide professional 
advice to IRS contracting officials on accounting and financial matters 
relative to negotiation, award, administration, repricing, and 
settlement of contracts. The evaluations function reviews program 
performance and issues critical to the mission of the IRS. The 
investigative function provides for the detection and investigation of 
improper and illegal activities involving IRS programs and operations 
and protects the IRS and Related Entities against external attempts to 
corrupt or threaten their employees.

    The Treasury Inspector General for Tax Administration was newly 
established in January 1999; once the organization is in place, annual 
performance plans and measures will be developed to meet the GPRA 
requirements.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0119-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Personnel compensation:

11.1    Full-time permanent.............                      62          65
11.5    Other personnel compensation....                       7           7
                                           ---------   ---------  ----------
11.9      Total personnel compensation..                      69          72
12.1  Civilian personnel benefits.......                      16          17
21.0  Travel and transportation of 
        persons.........................                       5           5
23.1  Rental payments to GSA............                       8           8
23.3  Communications, utilities, and 
        miscellaneous charges...........                       1           1
25.2  Other services....................                       1           1
25.3  Purchases of goods and services 
        from Government accounts........                       3           3
31.0  Equipment.........................                       5           5
                                           ---------   ---------  ----------
99.9    Total new obligations...........                     108         112
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0119-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
1001  Total compensable workyears: Full-
        time equivalent employment......                   1,005       1,000
---------------------------------------------------------------------------

           Treasury Building and Annex Repair and Restoration

    For the repair, alteration, and improvement of the Treasury Building 
and Annex, [$27,000,000] $23,000,000, to remain available until 
expended.[: Provided, That none of the funds provided shall be available 
for obligation until September 30, 1999]. (Treasury Department 
Appropriations Act, 1999, as included in Public Law 105-277, section 
101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0108-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Repair and Improvement of Main 
        Treasury........................           9          25          48
                                           ---------   ---------  ----------
10.00   Total new obligations...........           9          25          48
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          26          28          30
22.00 New budget authority (gross)......          10          27          23
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......          36          55          53
23.95 Total new obligations.............          -9         -25         -48
24.40 Unobligated balance available, end 
        of year.........................          28          30           5
----------------------------------------------------------------------------

    New budget authority (gross), detail:
40.00 Appropriation.....................          10          27          23
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year           8           6          11
73.10 Total new obligations.............           9          25          48
73.20 Total outlays (gross).............         -11         -20         -20
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..           6          11          39
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority           3          19          17
86.93 Outlays from current balances.....           8                       4
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          11          20          20
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          10          27          23
90.00 Outlays...........................          11          20          20
---------------------------------------------------------------------------

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

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0108-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
11.1  Personnel compensation: Full-time 
        permanent.......................                       1           1
23.1  Rental payments to GSA............           2           1           2
23.3  Communications, utilities, and 
        miscellaneous charges...........                                   1
25.2  Other services....................           5          16          24
26.0  Supplies and materials............                                   1
31.0  Equipment.........................           2           1           2
32.0  Land and structures...............                       6          17
                                           ---------   ---------  ----------
99.9    Total new obligations...........           9          25          48
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0108-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
1001  Total compensable workyears: Full-
        time equivalent employment......                       8           8
---------------------------------------------------------------------------



[[Page 813]]



                  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, [$24,000,000] $28,418,000, of 
which not to exceed $1,000,000 shall remain available until September 
30, 2002: Provided, That funds appropriated in this account may be used 
to procure personal services contracts. (Treasury Department 
Appropriations Act, 1999, as included in Public Law 105-277, section 
101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0173-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Direct program: Financial Crimes 
        Network.........................          24          24          27
09.01 Reimbursable program..............           2           4           1
                                           ---------   ---------  ----------
10.00   Total new obligations...........          26          28          28
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................           1
22.00 New budget authority (gross)......          25          28          29
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......          26          28          29
23.95 Total new obligations.............         -26         -28         -28
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................          23          24          28
      Permanent:

68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).           2           4           1
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................          25          28          29
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year           6           6           7
73.10 Total new obligations.............          26          28          28
73.20 Total outlays (gross).............         -26         -28         -28
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..           6           7           7
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority          19          19          22
86.93 Outlays from current balances.....           5           6           5
86.97 Outlays from new permanent 
        authority.......................           2           4           1
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          26          28          28
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........          -2          -4          -1
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          23          24          28
90.00 Outlays...........................          24          24          27
---------------------------------------------------------------------------

    The Financial Crimes Enforcement Network (FinCEN) has responsibility 
for implementing Treasury's 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 
collection and analysis of information to assist in the investigation of 
money laundering and other financial crimes. FinCEN supports Treasury's 
goal to `Combat Financial Crimes and Money Laundering' by: (1) providing 
focused and sophisticated analysis of the elements of major case law 
enforcement support including trends and patterns of money laundering; 
(2) preventing money laundering through its regulatory programs and its 
outreach efforts to the financial community; and (3) serving as a 
catalyst to enlist valuable international support by promoting anti-
money laundering measures worldwide. Through our law enforcement support 
efforts, FinCEN provides assistance to all law enforcement entities, 
including Federal, state, local and international, as they investigate 
and prosecute individuals, businesses and organizations involved in 
money laundering and other financial crimes. In the regulatory area, 
FinCEN establishes policy for and oversees Bank Secrecy Act (BSA) 
compliance by financial institutions. FinCEN provides BSA training to 
law enforcement, bank regulators, and bankers. FinCEN also provides 
expertise to support policy issues relevant to U.S. Government anti-
money laundering and financial crime initiatives carried out through 
multilateral organizations. FinCEN is a catalyst for the development of 
Financial Intelligence Units (FIUs) in other countries, and the transfer 
of information on money laundering issues and financial services 
worldwide.

                          PERFORMANCE MEASURES

                                     1998 actual  1999 est.   2000 est.
Law Enforcement Support:
  Number of participants in 
    Investigative Self-Help Platform 
    Program.........................          73       75-80       75-80
  Number of tactical cases completed       6,772 6,500-7,000 7,000-7,500
  Number of interagency alerts 
    issued by the Gateway System....       1,429 1,200-1,500 1,300-1,600
  Percent of case support which 
    provided investigative leads 
    that were used to support 
    criminal or regulatory 
    investigations. Baseline FY 
    1999=Actual.....................         N/A         N/A      70-80%
Regulatory Partnership:
  Percent reduction to the CTR 
    reporting burden by banks 
    resulting from the elimination 
    or reformulation of 
    unnecessarily burdensome 
    information collection rules and 
    compliance requirements.........          5%          5%    5.8-6.5%
  Reduce the average time to process 
    a civil penalty case CY 1997 
    base is 4.2 years...............         N/A         N/A     3 years
International Cooperation:
  Number of Assessments that provide 
    an analysis of money laundering 
    in a country or region..........          31         N/A         N/A
  Percentage of countries/
    jurisdictions with membership in 
    the Financial Action Task Force 
    (FATF) or FATF-like 
    organizations...................         N/A         34%         44%
  Percentage of countries/
    jurisdictions having units that 
    meet the Egmont Group financial 
    intelligence unit (FIU) 
    definition......................         N/A         24%         30%

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0173-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........          10          10          12
11.5      Other personnel compensation..           1           1           1
                                           ---------   ---------  ----------
11.9        Total personnel compensation          11          11          13
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..................           7           7           7
25.3    Purchases of goods and services 
          from Government accounts......           1           1           1
31.0    Equipment.......................                                   1
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..          24          24          27
99.0  Reimbursable obligations..........           2           4           1
                                           ---------   ---------  ----------
99.9    Total new obligations...........          26          28          28
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0173-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: Full-
        time equivalent employment......         158         163         183
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......           4           7
---------------------------------------------------------------------------

[[Page 814]]



                                

                         Sallie Mae Assessments

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5407-0-2-808      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Balance, start of year:
01.99 Balance, start of year............
    Receipts:
02.01 Sallie Mae assessments............                       1           1
    Appropriation:
05.01 Sallie Mae assessments............                      -1          -1
07.99 Total balance, end of year........
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5407-0-2-808      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

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

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

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

    Change in unpaid obligations:
73.10 Total new obligations.............                       1           1
----------------------------------------------------------------------------

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

    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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
2001  Total compensable workyears: Full-
        time equivalent employment......           4           4           4
---------------------------------------------------------------------------

                                

                          Counterterrorism Fund

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0117-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Atlanta bombing investigations....                       1
00.02 International meeting counter-
        terrorism support...............                       7
                                           ---------   ---------  ----------
10.00   Total obligations (object class 
          25.2).........................                       8
----------------------------------------------------------------------------

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

    New budget authority (gross), detail:
40.15 Appropriation (emergency).........           8
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year           3           3
73.10 Total new obligations.............                       8
73.20 Total outlays (gross).............                     -11
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..           3
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.93 Outlays from current balances.....                      11
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................           8
90.00 Outlays...........................                      11
---------------------------------------------------------------------------

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

                                

Credit accounts:

              Community Development Financial Institutions

                          fund program account

[For grants, loans, and technical assistance to qualifying community 
development lenders, and administrative expenses of the Fund,] To carry 
out the Community Development Banking and Financial Institutions Act of 
1994, 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] $110,000,000, to remain available until September 
30, [2000] 2001, of which [$12,000,000] up to $7,310,000 may be used for 
administrative expenses, $16,500,000 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] 
$53,140,000: Provided further, That not more than [$25,000,000] 
$34,230,000 of the funds made available under this heading may be used 
[for programs and activities authorized in] to carry out section 114 of 
the Community Development Banking and Financial Institutions: Provided 
further, That costs associated with the training program under section 
109 and the technical assistance program under section 108 shall not be 
considered to be administrative expenses.
    In addition, to establish and carry out a microenterprise technical 
assistance and capacity building grant program, $15,000,000, to remain 
available until September 30, 2001, of which up to $550,000 may be used 
for administrative expenses. (Departments of Veterans Affairs and 
Housing and Urban Development, and Independent Agencies Appropriations 
Act, 1999.)
    Note.--Of the amounts shown in 1999, $15 million was appropriated under 
the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 
1999, Public Law 105-277.

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1881-0-1-451      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Direct loan subsidy...............           3           2           5
00.09 Administrative expenses for direct 
        loans...........................                       1           1
00.10 General administrative expenses...           5           7           7
00.11 Bank enterprise awards program....          26          29          34
00.12 Financial assistance to Community 
        Development Finanicial 
        Institutions (other than direct 
        loans)..........................          42          69          51
00.13 Training and technical assistance.           3          20          15
                                           ---------   ---------  ----------
10.00   Total new obligations...........          79         128         113
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          35          36           3
22.00 New budget authority (gross)......          80          95         110
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         115         131         113
23.95 Total new obligations.............         -79        -128        -113
24.40 Unobligated balance available, end 
        of year.........................          36           3
----------------------------------------------------------------------------

    New budget authority (gross), detail:
40.00 Appropriation.....................          80          95         110
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year          67         107         171

[[Page 815]]

73.10 Total new obligations.............          79         128         113
73.20 Total outlays (gross).............         -39         -64         -75
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..         107         171         209
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.93 Outlays from current balances.....          39          64          75
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          80          95         110
90.00 Outlays...........................          39          64          75
---------------------------------------------------------------------------

                 Summary of Budget Authority and Outlays

                        (in millions of dollars)

                                     1998 actual  1999 est.   2000 est.
Enacted/requested:
  Budget Authority..................          80          95         110
  Outlays...........................          39          64          75
Legislative proposal, not subject to 
    PAYGO:
  Budget Authority..................                                  15
  Outlays...........................                                   5
                                    ------------------------------------
Total:
  Budget Authority..................          80          95         125
  Outlays...........................          39          64          80
                                    ====================================

Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in 
                            millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1881-0-1-451      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Direct loan levels supportable by subsidy 
                budget authority:
1150  Direct loan levels................           7           5          53
                                           ---------   ---------  ----------
1159    Total direct loan levels........           7           5          53
    Direct loan subsidy (in percent):
1320  Subsidy rate......................       35.25       40.65       31.05
                                           ---------   ---------  ----------
1329    Weighted average subsidy rate...       35.25       40.65       31.05
    Direct loan subsidy budget authority:
1330  Subsidy budget authority..........           3           2          17
                                           ---------   ---------  ----------
1339    Total subsidy budget authority..           3           2          17
    Direct loan subsidy outlays:
1340  Subsidy outlays...................           1           2           5
                                           ---------   ---------  ----------
1349    Total subsidy outlays...........           1           2           5
----------------------------------------------------------------------------

    Administrative expense data:
3510  Budget authority..................           1           1           1
3580  Outlays from balances.............                       1           1
---------------------------------------------------------------------------

    The Riegle Community Development and Regulatory Improvement Act of 
1994 established the Community Development Financial Institutions (CDFI) 
Fund. The CDFI Fund provides equity investments, grants, loans, and 
technical assistance to new and existing community development financial 
institutions (CDFIs) such as community development banks, community 
development credit unions, community development loan and venture 
capital funds, and microenterprise 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 CDFIs and 
increase community lending activities. In addition, the CDFI Fund 
operates a training program to increase the capacity and expertise of 
CDFIs and other members of the financial services industry to undertake 
community development finance activities. The Fund is seeking 
reauthorization of its activities under the Community Development 
Banking and Financial Institutions Act.

    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 CDFIs are effective in 
restoring healthy economic development to these communities.

                          PERFORMANCE MEASURES

                                     1998 Actual  1999 est.   2000 est.
Number of CDFIs receiving assistance 
(through the Core, Intermediary, and 
Technical Assistance programs)......         113         125         135
Number of BEA awardees that provide 
financial or technical assistance to 
CDFIs...............................          79          80          85
Number of institutions that receive 
technical assistance................          71          75          80

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1881-0-1-451      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
11.1  Personnel compensation: Full-time 
        permanent.......................           2           3           3
12.1  Civilian personnel benefits.......                       1           1
23.1  Rental payments to GSA............           1           1           1
25.2  Other services....................           1           1           2
41.0  Grants, subsidies, and 
        contributions...................          74         120         105
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..          78         126         112
99.5  Below reporting threshold.........           1           2           1
                                           ---------   ---------  ----------
99.9    Total new obligations...........          79         128         113
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-1881-0-1-451      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
1001  Total compensable workyears: Full-
        time equivalent employment......          25          45          45
---------------------------------------------------------------------------

                                

    Community Development Financial Institutions Fund Program Account

         (Proposed for later transmittal, not subject to PAYGO)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1881-2-1-451      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Administrative Expenses...........                                   1
00.02 Grants to microenterprise 
        intermediaries..................                                  14
                                           ---------   ---------  ----------
10.00   Total new obligations...........                                  15
----------------------------------------------------------------------------

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

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

    Change in unpaid obligations:
73.10 Total new obligations.............                                  15
73.20 Total outlays (gross).............                                  -5
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..                                  10
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority                                   5
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................                                  15
90.00 Outlays...........................                                   5
---------------------------------------------------------------------------

    This proposal would authorize the Fund to establish a Program for 
Investment in Microentrepreneurs (PRIME). Under the program, the Fund 
would provide technical assistance grants to microenterprise 
intermediaries that assist low-income and disadvantaged entrepreneurs. 
The Administration requests $15 million to carry out the activities 
authorized by PRIME.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1881-2-1-451      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
11.1  Personnel compensation: Full-time 
        permanent.......................                                   1
41.0  Grants, subsidies, and 
        contributions...................                                  14
                                           ---------   ---------  ----------
99.9    Total new obligations...........                                  15
---------------------------------------------------------------------------

[[Page 816]]



                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-1881-2-1-451      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
1001  Total compensable workyears: Full-
        time equivalent employment......                                   5
---------------------------------------------------------------------------

Community Development Financial Institutions Fund Direct Loan Financing 
                                 Account

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4088-0-3-451      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Direct loans......................           7           5          16
                                           ---------   ---------  ----------
10.00   Total new obligations...........           7           5          16
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New financing authority (gross)...           6           5          16
23.95 Total new obligations.............          -7          -5         -16
----------------------------------------------------------------------------

    New financing authority (gross), detail:
67.15 Authority to borrow (indefinite)..           4           3          11
      Spending authority from offsetting 
          collections:

68.00   Offsetting collections (cash)...           1           2           5
68.10   Change in receivables from 
          program accounts..............           1           2           5
68.47   Portion applied to debt 
          reduction.....................                      -2          -5
                                           ---------   ---------  ----------
68.90     Spending authority from 
            offsetting collections 
            (total).....................           2           2           5
                                           ---------   ---------  ----------
70.00   Total new financing authority 
          (gross).......................           6           5          16
----------------------------------------------------------------------------

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

72.40   Obligated balance, start of year           2           5           2
72.95   Receivables from program account           3           4           6
                                           ---------   ---------  ----------
72.99     Total unpaid obligations, 
            start of year...............           5           9           8
73.10 Total new obligations.............           7           5          16
73.20 Total financing disbursements 
        (gross).........................          -3          -6         -11
      Unpaid obligations, end of year:

74.40   Obligated balance, end of year..           5           2           2
74.95   Receivables from program account           4           6          11
                                           ---------   ---------  ----------
74.99     Total unpaid obligations, end 
            of year.....................           9           8          13
87.00 Total financing disbursements 
        (gross).........................           3           6          11
----------------------------------------------------------------------------

    Offsets:
      Against gross financing authority and 
          financing disbursements:

88.00   Offsetting collections (cash) 
          from: Federal sources.........          -1          -2          -5
88.95 Change in receivables from program 
        accounts........................          -1          -2          -5
----------------------------------------------------------------------------

    Net financing authority and financing 
        disbursements:
89.00 Financing authority...............           4           1           6
90.00 Financing disbursements...........           1           4           6
---------------------------------------------------------------------------

    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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Position with respect to appropriations act 
                limitation on obligations:
1111  Limitation on direct loans........          32          32          53
1112  Unobligated direct loan limitation         -25         -34         -69
1113  Unobligated limitation carried 
        forward.........................                       7          32
                                           ---------   ---------  ----------
1150    Total direct loan obligations...           7           5          16
----------------------------------------------------------------------------

    Cumulative balance of direct loans 
                outstanding:
1210  Outstanding, start of year........           4           5          10
1231  Disbursements: Direct loan 
        disbursements...................           1           5           9
                                           ---------   ---------  ----------
1290    Outstanding, end of year........           5          10          19
---------------------------------------------------------------------------

                             Balance Sheet (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code   20-4088-0-3-451    1997 actual    1998 actual     1999 est.      2000 est.
-----------------------------------------------------------------------------------------------
    ASSETS:
      Investments in US securities:

1106    Federal assets: Receivables, net           3              3             1              2
      Net value of assets related to 
          post-1991 direct loans 
          receivable:

1401    Direct loans receivable, gross..           4              5            10             19
1405    Allowance for subsidy cost (-)..          -1             -3            -5            -10
                                        ------------ --------------  ------------  -------------
1499      Net present value of assets 
            related to direct loans.....           3              2             5              9
                                        ------------ --------------  ------------  -------------
1999    Total assets....................           6              5             6             11
    LIABILITIES:
2103  Federal liabilities: Debt.........           3              3             5              9
                                        ------------ --------------  ------------  -------------
2999    Total liabilities...............           3              3             5              9
    NET POSITION:
3100  Appropriated capital..............           3              3             1              2
                                        ------------ --------------  ------------  -------------
3999    Total net position..............           3              3             1              2
                                        ------------ --------------  ------------  -------------
4999  Total liabilities and net position           6              6             6             11
-----------------------------------------------------------------------------------------------

                                

               Department of the Treasury Forfeiture Fund 

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5697-0-2-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Balance, start of year:
01.99 Balance, start of year............          84          84          76
    Receipts:
02.01 Forfeited cash and proceeds from 
        the sale of forfeited property..         274         215         178
02.02 Earnings on investments...........          21          10          10
                                           ---------   ---------  ----------
02.99   Total receipts..................         295         225         188
                                           ---------   ---------  ----------
04.00 Total: Balances and collections...         379         309         264
    Appropriation:
05.01 Department of the Treasury 
        forfeiture fund.................        -295        -233        -190
07.99 Total balance, end of year........          84          76          74
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5697-0-2-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Asset Forfeiture Fund.............         339         223         321
                                           ---------   ---------  ----------
10.00   Total new obligations...........         339         223         321
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................         204         166         176
22.00 New budget authority (gross)......         295         233         190
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           6
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         505         399         366
23.95 Total new obligations.............        -339        -223        -321
24.40 Unobligated balance available, end 
        of year.........................         166         176          45
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.25 Appropriation (special fund, 
        indefinite).....................         295         233         190
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year         141         201         161
73.10 Total new obligations.............         339         223         321
73.20 Total outlays (gross).............        -274        -263        -258
73.45 Adjustments in unexpired accounts.          -6
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..         201         161         224
----------------------------------------------------------------------------

[[Page 817]]



    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................         192         176         171
86.98 Outlays from permanent balances...          82          87          87
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         274         263         258
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         295         233         190
90.00 Outlays...........................         274         263         258
----------------------------------------------------------------------------

    Memorandum (non-add) entries:
92.01 Total investments, start of year: 
        U.S. securities: Par value......         262         248         150
92.02 Total investments, end of year: 
        U.S. securities: Par value......         248         150         154
---------------------------------------------------------------------------

    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.

    The Fund supports Treasury's Law Enforcement Mission and associated 
goals by providing funds to participating law enforcement bureaus. The 
following performance measurements are provided in compliance with the 
Government Performance and Results Act of 1993 (GPRA).

                    PERFORMANCE AND WORKLOAD MEASURES

                                     1998 actual  1999 est.   2000 est.
Days between the forfeiture of real 
property and the sale of the 
property............................         421         379         350
Days required to process equitable 
sharing payments....................         308         293         278

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5697-0-2-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
25.2  Other services....................         237         147         147
41.0  Grants, subsidies, and 
        contributions...................          94          71         165
44.0  Refunds...........................           8           5           9
                                           ---------   ---------  ----------
99.9    Total new obligations...........         339         223         321
---------------------------------------------------------------------------

                                

                   Presidential Election Campaign Fund

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5081-0-2-808      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Balance, start of year:
01.99 Balance, start of year............
    Receipts:
02.01 Presidential Election Campaign 
        Fund............................          63          63          63
    Appropriation:
05.01 Presidential election campaign 
        fund............................         -63         -63         -63
07.99 Total balance, end of year........
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5081-0-2-808      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Matching funds in primaries.......                                  89
00.02 Nominating conventions for parties                      26           1
00.03 General elections.................                                 141
                                           ---------   ---------  ----------
10.00   Total obligations (object class 
          41.0).........................                      26         231
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          68         131         168
22.00 New budget authority (gross)......          63          63          63
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         131         194         231
23.95 Total new obligations.............                     -26        -231
24.40 Unobligated balance available, end 
        of year.........................         131         168
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.25 Appropriation (special fund, 
        indefinite).....................          63          63          63
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 Total new obligations.............                      26         231
73.20 Total outlays (gross).............                     -26        -231
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................                                  63
86.98 Outlays from permanent balances...                      26         168
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........                      26         231
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          63          63          63
90.00 Outlays...........................                      26         231
---------------------------------------------------------------------------

    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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

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

21.40   Unobligated balance available, 
          start of year (Special Drawing 
          Right)........................       9,997      10,106      10,849
21.40   Unobligated balance available, 
          start of year (Fund Balance)..      -2,099      -1,480      -1,846
21.40   Unobligated balance available, 
          start of year (US Securities).      15,460      15,981      16,858
                                           ---------   ---------  ----------
21.99   Total unobligated balance, start 
          of year.......................      23,358      24,607      25,861
22.00 New budget authority (gross)......       1,266       1,254       1,312
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................         -17
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......      24,607      25,861      27,173
      Unobligated balance available, end of year:

24.40   Unobligated balance available, 
          end of year (Special Drawing 
          Rights).......................      10,106      10,849      11,621
24.40   Unobligated balance available, 
          end of year (Fund Balance)....      -1,480      -1,846      -1,576
24.40   Unobligated balance available, 
          end of year (US Securities)...      15,981      16,858      17,128
                                           ---------   ---------  ----------
24.99   Total unobligated balance, end 
          of year.......................      24,607      25,861      27,173
----------------------------------------------------------------------------

    New budget authority (gross), detail:
68.00 Spending authority from offsetting 
        collections (gross): Offsetting 
        collections (cash)..............       1,266       1,254       1,312
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year      15,827      15,844      15,844

[[Page 818]]

73.45 Adjustments in unexpired accounts.          17
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..      15,844      15,844      15,844
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
88.20     Interest on U.S. securities...        -861        -878        -892
          Non-Federal sources:
88.40       Special drawing rights 
              holdings..................        -155        -143        -173
88.40       Net gain on exchange 
              transactions..............        -220        -233        -247
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........      -1,236      -1,254      -1,312
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          30
90.00 Outlays...........................      -1,236      -1,254      -1,312
----------------------------------------------------------------------------

    Memorandum (non-add) entries:
92.01 Total investments, start of year: 
        U.S. securities: Par value......      15,460      15,981      16,858
92.02 Total investments, end of year: 
        U.S. securities: Par value......      15,981      16,858      17,128
---------------------------------------------------------------------------

    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 1999 and 2000 estimates entail only 
projected net interest earnings on Exchange Stabilization Fund (ESF) 
assets. The estimates are subject to considerable variance, as the 
amount and composition of assets can change dramatically, as well as 
interest rates applied to investments. In addition, exchange rate 
fluctuations can cause the dollar value of income received on foreign 
currency and SDR investments to fluctuate. Moreover, estimates make no 
attempt to forecast valuation gains or losses on SDR holdings or 
realized gains or losses on foreign currency holdings. As required by 
Public Law 95-612, the fund no longer is used to meet the administrative 
expenses.

                        Statement of Operations (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code   20-4444-0-3-155    1997 actual    1998 actual     1999 est.      2000 est.
-----------------------------------------------------------------------------------------------
0101  Revenue...........................        -584            596         1,254          1,312
0102  Expense...........................
                                        ------------ --------------  ------------  -------------
0109  Net income or loss (-)............        -584            596         1,254          1,312
-----------------------------------------------------------------------------------------------

                             Balance Sheet (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code   20-4444-0-3-155    1997 actual    1998 actual     1999 est.      2000 est.
-----------------------------------------------------------------------------------------------
    ASSETS:
      Federal assets:

        Investments in US securities:
1102      Treasury securities, par......      15,460         15,981        16,858         17,128
1106      Receivables, net..............           4              3             2              2
      Non-Federal assets:

1201    Foreign Currency Investments....      14,541         14,525        14,762         15,009
1206    Receivables, net................         104            119           120            122
1801  Other Federal assets: Cash and 
        other monetary assets...........       9,997         10,106        10,849         11,621
                                        ------------ --------------  ------------  -------------
1999    Total assets....................      40,106         40,734        42,591         43,882
    LIABILITIES:
2207  Non-Federal liabilities: Other....      15,936         15,967        16,570         16,549
                                        ------------ --------------  ------------  -------------
2999    Total liabilities...............      15,936         15,967        16,570         16,549
    NET POSITION:
3200  Invested capital..................         200            200           200            200
3300  Cumulative results of operations..      23,970         24,567        25,821         27,133
                                        ------------ --------------  ------------  -------------
3999    Total net position..............      24,170         24,767        26,021         27,333
                                        ------------ --------------  ------------  -------------
4999  Total liabilities and net position      40,106         40,734        42,591         43,882
-----------------------------------------------------------------------------------------------

                                

Intragovernmental funds:

                          Working Capital Fund 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4501-0-4-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
09.10 Working Capital Fund..............         299         329         296
09.11 Administrative Overhead...........           7           9           9
                                           ---------   ---------  ----------
10.00   Total new obligations...........         306         338         305
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......         294         338         305
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................          12
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         306         338         305
23.95 Total new obligations.............        -306        -338        -305
----------------------------------------------------------------------------

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

68.00   Offsetting collections (cash)...         191         338         305
68.10   From Federal sources: Change in 
          receivables and unpaid, 
          unfilled orders...............         103
                                           ---------   ---------  ----------
68.90     Spending authority from 
            offsetting collections 
            (total).....................         294         338         305
----------------------------------------------------------------------------

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

72.40   Obligated balance, start of year         152         237         237
72.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............          70         173         173
                                           ---------   ---------  ----------
72.99     Total unpaid obligations, 
            start of year...............         222         410         410
73.10 Total new obligations.............         306         338         305
73.20 Total outlays (gross).............        -107        -338        -305
73.45 Adjustments in unexpired accounts.         -12
      Unpaid obligations, end of year:

74.40   Obligated balance, end of year..         237         237         237
74.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............         173         173         173
                                           ---------   ---------  ----------
74.99     Total unpaid obligations, end 
            of year.....................         410         410         410
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................         107         338         305
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........        -191        -338        -305
88.95 From Federal sources: Change in 
        receivables and unpaid, unfilled 
        orders..........................        -103
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays...........................         -84
---------------------------------------------------------------------------

    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 man

[[Page 819]]

agement 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), Department of Treasury Telecommunication Systems (DOTTS), 
Wireless/Radio Service Support (WRSS), the Treasury Communications 
System (TCS), and the Emergency Access Demonstration Project.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4501-0-4-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
11.1  Personnel compensation: Full-time 
        permanent.......................          16          20          22
12.1  Civilian personnel benefits.......           3           5           4
21.0  Travel and transportation of 
        persons.........................                       1           1
23.1  Rental payments to GSA............           3           1           1
23.3  Communications, utilities, and 
        miscellaneous charges...........          49          49          52
24.0  Printing and reproduction.........           1
25.1  Advisory and assistance services..           3           1           1
25.2  Other services....................         175         149         162
25.3  Purchases of goods and services 
        from Government accounts........           1          23          23
26.0  Supplies and materials............           1           1           1
31.0  Equipment.........................          54          87          38
                                           ---------   ---------  ----------
99.0      Subtotal, reimbursable 
            obligations.................         306         337         305
99.5  Below reporting threshold.........                       1
                                           ---------   ---------  ----------
99.9    Total new obligations...........         306         338         305
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-4501-0-4-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
2001  Total compensable workyears: Full-
        time equivalent employment......         251         311         311
---------------------------------------------------------------------------

                                

                         Treasury Franchise Fund

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4560-0-4-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations.............          79         110         116
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................           6          15          19
22.00 New budget authority (gross)......          87         114         120
22.22 Unobligated balance transferred 
        from other accounts.............           1
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......          94         129         139
23.95 Total new obligations.............         -79        -110        -116
24.40 Unobligated balance available, end 
        of year.........................          15          19          23
----------------------------------------------------------------------------

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

68.00   Offsetting collections (cash)...          73         104         110
68.10   From Federal sources: Change in 
          receivables and unpaid, 
          unfilled orders...............          14          10          10
                                           ---------   ---------  ----------
68.90     Spending authority from 
            offsetting collections 
            (total).....................          87         114         120
----------------------------------------------------------------------------

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

72.40   Obligated balance, start of year                      -4          -5
72.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............                      14          24
                                           ---------   ---------  ----------
72.99     Total unpaid obligations, 
            start of year...............                      10          19
73.10 Total new obligations.............          79         110         116
73.20 Total outlays (gross).............         -70        -100        -106
      Unpaid obligations, end of year:

74.40   Obligated balance, end of year..          -4          -5          -5
74.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............          14          24          34
                                           ---------   ---------  ----------
74.99     Total unpaid obligations, end 
            of year.....................          10          19          29
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................          64          86          87
86.98 Outlays from permanent balances...           6          14          19
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          70         100         106
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........         -73        -104        -110
88.95 From Federal sources: Change in 
        receivables and unpaid, unfilled 
        orders..........................         -14         -10         -10
----------------------------------------------------------------------------

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

    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 2000, service activities are 
expected to have billings of $120 million and employ 437 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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
11.1  Personnel compensation: Full-time 
        permanent.......................           8          17          19
12.1  Civilian personnel benefits.......           2           8           9
21.0  Travel and transportation of 
        persons.........................                       1           1
23.3  Communications, utilities, and 
        miscellaneous charges...........           2           2           2
25.2  Other services....................          66          80          82
31.0  Equipment.........................           1           2           3
                                           ---------   ---------  ----------
99.9    Total new obligations...........          79         110         116
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-4560-0-4-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
2001  Total compensable workyears: Full-
        time equivalent employment......         120         431         437
---------------------------------------------------------------------------

                                

                               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), [$119,000,000] 
    $122,127,000; of which $3,000,000 shall be available to the Bureau 
    of Alcohol, Tobacco and Firearms for administering the Gang 
    Resistance Education and Training program; of which [$1,400,000] 
    $1,263,000 shall be available to the Financial Crimes Enforcement 
    Network; of which [$22,628,000] $3,196,000 shall be available to the 
    United States Secret Service[, including $6,700,000 for vehicle 
    replacement, $5,000,000 for investigations of counterfeiting, 
    $7,732,000 for the 2000 candidate/nominee protection program, and 
    $3,196,000] for forensic and related support of investigations of 
    missing and exploited children, of which $1,196,000 shall be 
    available as a grant for activities related to the investigations of 
    exploited children and shall remain available until expended; of 
    which [$65,472,000] $65,000,000 shall be available for the United 
    States Customs Service[, including $54,000,000 for narcotics 
    detection technology, $9,500,000 for the passenger processing 
    initiative, $972,000 for construction of canopies for inspection of 
    outbound

[[Page 820]]

    vehicles along the Southwest border, and $1,000,000 for technology 
    investments related to the Cyber-Smuggling Center; of which 
    $2,500,000 shall be available to the Office of National Drug Control 
    Policy, including $1,000,000 for Model State Drug Law Conferences, 
    and $1,500,000 to expand the Milwaukee, Wisconsin High Intensity 
    Drug Trafficking Area]; and of which [$24,000,000] $49,716,000 shall 
    be available for Interagency Crime and Drug Enforcement;
        (2) As authorized by section 32401, [$13,000,000] $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. (Treasury Department Appropriations Act, 1999, as 
    included in Public Law 105-277, section 101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-8526-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Departmental Offices............           2
00.02   Financial crimes enforcement 
          network (FinCEN)..............           1           2           2
00.03   Federal Law Enforcement Training 
          Center........................           1           1
00.04   Bureau of Alcohol, Tobacco and 
          Firearms......................          31          18          13
00.05   Customs Service.................          44          76          65
00.06   Secret Service..................          18          24           3
00.07   Interagency crime and drug 
          enforcement...................                      22          45
                                           ---------   ---------  ----------
01.00   Subtotal, Direct Programs.......          97         143         128
09.01 Reimbursable program, Customs 
        Service.........................          11
                                           ---------   ---------  ----------
10.00   Total new obligations...........         108         143         128
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          17          32          18
22.00 New budget authority (gross)......         120         129         132
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           2
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         139         161         150
23.95 Total new obligations.............        -108        -143        -128
24.40 Unobligated balance available, end 
        of year.........................          32          18          22
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

42.00   Transferred from other accounts.         109         129         132
      Permanent:

        Spending authority from 
            offsetting collections:
68.00     Offsetting collections (cash).                      11
68.10     From Federal sources: Change 
            in receivables and unpaid, 
            unfilled orders.............          11         -11
                                           ---------   ---------  ----------
68.90       Spending authority from 
              offsetting collections 
              (total)...................          11
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................         120         129         132
----------------------------------------------------------------------------

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

72.40   Obligated balance, start of year          52          76          84
72.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............                      11
                                           ---------   ---------  ----------
72.99     Total unpaid obligations, 
            start of year...............          52          87          84
73.10 Total new obligations.............         108         143         128
73.20 Total outlays (gross).............         -70        -146        -131
73.45 Adjustments in unexpired accounts.          -2
      Unpaid obligations, end of year:

74.40   Obligated balance, end of year..          76          84          81
74.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............          11
                                           ---------   ---------  ----------
74.99     Total unpaid obligations, end 
            of year.....................          87          84          81
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority          36          68          70
86.93 Outlays from current balances.....          34          67          61
86.98 Outlays from permanent balances...                      11
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          70         146         131
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........                     -11
88.95 From Federal sources: Change in 
        receivables and unpaid, unfilled 
        orders..........................         -11          11
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         109         129         132
90.00 Outlays...........................          70         135         131
---------------------------------------------------------------------------

    Amounts for the Department of the Treasury's portion of Crime 
Control Programs are derived from transfers from the Violent Crime 
Reduction Trust Fund (VCRTF) as authorized by the Crime Control and Law 
Enforcement Act of 1994. In 2000, the President has proposed continued 
funding for the Bureau of Alcohol, Tobacco and Firearms (ATF) Gang 
Resistance Education and Training Program (GREAT) program--a vital and 
successful part of the fight against youth gangs.

    The President has also proposed funding additional technology and 
equipment to help the United States Customs Service fight the 
importation of illegal narcotics, the Secret Service's further efforts 
to aid in the location of missing children, anti-money laundering 
efforts of the Financial Crimes Enforcement Network and Interagency 
Crime and Drug Enforcement.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-8526-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........           5           3           2
11.5      Other personnel compensation..           1
                                           ---------   ---------  ----------
11.9        Total personnel compensation           6           3           2
12.1    Civilian personnel benefits.....           5           2
21.0    Travel and transportation of 
          persons.......................           2           5           5
22.0    Transportation of things........           1                       1
23.3    Communications, utilities, and 
          miscellaneous charges.........           2           1          25
24.0    Printing and reproduction.......           1                       1
25.1    Advisory and assistance services                       1           2
25.2    Other services..................          25          51          24
25.3    Purchases of goods and services 
          from Government accounts......                       3          48
25.4    Operation and maintenance of 
          facilities....................                       5           5
26.0    Supplies and materials..........           1           3           3
31.0    Equipment.......................          53          69          11
41.0    Grants, subsidies, and 
          contributions.................           1                       1
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..          97         143         128
99.0  Reimbursable obligations..........          11
                                           ---------   ---------  ----------
99.9    Total new obligations...........         108         143         128
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-8526-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
1001  Total compensable workyears: Full-
        time equivalent employment......         186          72          44
---------------------------------------------------------------------------

                                


 
                 FEDERAL LAW ENFORCEMENT TRAINING CENTER

                              Federal Funds

General and special funds:

                          Salaries and Expenses

    For necessary expenses of the Federal Law Enforcement Training 
Center, as a bureau of the Department of the Treasury, including 
materials and support costs of Federal law enforcement basic training; 
purchase (not to exceed 52 for police-type use, without regard

[[Page 821]]

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; 
[$71,923,000] $86,846,000, of which up to $13,843,000 for materials and 
support costs of Federal law enforcement basic training shall remain 
available until September 30, [2001] 2002: 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 the following: 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 sponsored by the Center: 
Provided further, That the Center is authorized to obligate funds in 
anticipation of reimbursements from agencies receiving training 
sponsored by 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 training for the Gang Resistance Education and Training 
program to Federal and non-Federal personnel at any facility in 
partnership with the Bureau of Alcohol, Tobacco and Firearms: 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, 1999, as 
included in Public Law 105-277, section 101(h).)
    [For an additional amount for ``Salaries and Expenses'', $3,548,000, 
to remain available until expended: Provided, That the entire amount is 
designated by the Congress as an emergency requirement pursuant to 
section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit 
Control Act of 1985, as amended.] (Omnibus Consolidated and Emergency 
Supplemental Appropriations Act, 1999, Public Law 105-277, Division B, 
Title II, chapter 7.)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0104-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Law enforcement training........          44          60          62
00.02   Plant operations................          20          21          27
09.01 Reimbursable program..............          32          32          32
                                           ---------   ---------  ----------
10.00   Total new obligations...........          96         113         121
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................           5           9           3
22.00 New budget authority (gross)......          97         107         119
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           3           1
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         105         117         122
23.95 Total new obligations.............         -96        -113        -121
24.40 Unobligated balance available, end 
        of year.........................           9           3
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................          65          75          87
      Permanent:

68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).          32          32          32
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................          97         107         119
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year          15          12          24
73.10 Total new obligations.............          96         113         121
73.20 Total outlays (gross).............         -96        -100        -115
73.45 Adjustments in unexpired accounts.          -3          -1
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..          12          24          28
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority          55          66          75
86.93 Outlays from current balances.....           8                       9
86.97 Outlays from new permanent 
        authority.......................          32          32          32
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          96         100         115
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........         -32         -32         -32
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          65          75          87
90.00 Outlays...........................          63          68          83
---------------------------------------------------------------------------

    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

                                     1998 actual  1999 est.   2000 est.
Law Enforcement Training:
  Student Quality of Training 
    Survey--Achieve an 80% rating on 
    the Student quality of Training 
    Survey.
  Basic Training....................         80%         80%         80%
  Advanced Training.................         80%         80%         80%
  Student-Weeks Trained--Conduct 
    100% of actual Basic actual 
    Basic Training Requested.
  Basic Training....................        100%        100%        100%
  Variable Unit Cost Per Basic 
    Student--Week of Training Funded        $137        $151        $142
  Conduct FLETC Personnel Input 
    Forums..........................       (\1\)           4           4
Plant Operations:
  Student Quality of Training 
    Survey--Achieve an 80% rating on 
    the Student Quality of Services 
    Survey.
  Basic Training....................         80%         80%         80%
  Advanced Training.................         80%         80%         80%
    \1\ New Measure.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0104-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........          26          31          33
11.8      Special personal services 
            payments....................           1           1           1
                                           ---------   ---------  ----------
11.9        Total personnel compensation          27          32          34
12.1    Civilian personnel benefits.....           8          11          12
21.0    Travel and transportation of 
          persons.......................           2           3           3
22.0    Transportation of things........           1           1           2
23.3    Communications, utilities, and 
          miscellaneous charges.........           2           3           4

[[Page 822]]

24.0    Printing and reproduction.......           1           1           1
25.2    Other services..................          13          17          17
26.0    Supplies and materials..........           5           9          10
31.0    Equipment.......................           5           4           6
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..          64          81          89
99.0  Reimbursable obligations..........          32          32          32
                                           ---------   ---------  ----------
99.9    Total new obligations...........          96         113         121
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0104-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: Full-
        time equivalent employment......         481         562         572
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......          31          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, 
[$34,760,000] $21,000,000, to remain available until expended. (Treasury 
Department Appropriations Act, 1999, as included in Public Law 105-277, 
section 101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0105-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations.............          23          59          35
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          26          36          13
22.00 New budget authority (gross)......          33          35          21
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           1
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......          60          71          34
23.95 Total new obligations.............         -23         -59         -35
24.40 Unobligated balance available, end 
        of year.........................          36          13
----------------------------------------------------------------------------

    New budget authority (gross), detail:
40.00 Appropriation.....................          33          35          21
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year          27          29          74
73.10 Total new obligations.............          23          59          35
73.20 Total outlays (gross).............         -20         -14         -32
73.45 Adjustments in unexpired accounts.          -1
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..          29          74          77
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority           5           4           3
86.93 Outlays from current balances.....          15          10          29
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          20          14          32
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          33          35          21
90.00 Outlays...........................          20          14          32
---------------------------------------------------------------------------

    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 appropriations sought in this account, demonstrate 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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
25.2  Other services....................           2           2           2
31.0  Equipment.........................           2           3           3
32.0  Land and structures...............          19          54          30
                                           ---------   ---------  ----------
99.9    Total new obligations...........          23          59          35
---------------------------------------------------------------------------

                                


 
                       INTERAGENCY LAW ENFORCEMENT

                              Federal Funds

General and special funds:

                 interagency crime and drug enforcement

    For expenses necessary for the detection and investigation of 
individuals involved in organized crime drug trafficking, including 
cooperative efforts with State and local law enforcement, [$51,900,000] 
$26,184,000, of which $7,827,000 shall remain available until expended. 
(Treasury Department Appropriations Act, 1999, as included in Public Law 
105-277, section 101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1501-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Internal Revenue Service..........          36          25          13
00.02 Bureau of Alcohol, Tobacco and 
        Firearms........................          10           7           4
00.03 United States Customs Service.....          28          20           9
                                           ---------   ---------  ----------
10.00   Total obligations (object class 
          25.3).........................          74          52          26
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......          74          52          26
23.95 Total new obligations.............         -74         -52         -26
----------------------------------------------------------------------------

    New budget authority (gross), detail:
40.00 Appropriation.....................          74          52          26
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year                      32          20
73.10 Total new obligations.............          74          52          21
73.20 Total outlays (gross).............         -42         -64         -31
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..          32          20          10
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority          42          42          21
86.93 Outlays from current balances.....                      22          10
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          42          64          31
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          74          52          26

[[Page 823]]

90.00 Outlays...........................          42          64          31
---------------------------------------------------------------------------

    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.

                                


 
                      FINANCIAL MANAGEMENT SERVICE

                              Federal Funds

General and special funds:

                          Salaries and Expenses

    For necessary expenses of the Financial Management Service, 
[$196,490,000] $202,670,000, of which not to exceed [$13,235,000] 
$10,635,000 shall remain available until September 30, [2001] 2002, for 
information systems modernization initiatives; and of which not to 
exceed $2,500 shall be available for official reception and 
representation expenses. (Treasury Department Appropriations Act, 1999, 
as included in Public Law 105-277, section 101(h).)

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1801-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Balance, start of year:
01.99 Balance, start of year............                       2          13
    Receipts:
02.01 Debt collection...................           2          11          11
                                           ---------   ---------  ----------
04.00 Total: Balances and collections...           2          13          24
07.99 Total balance, end of year........           2          13          24
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1801-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Financial operations............         119
00.02   Federal finance.................          16
00.04   Agency support..................          68
00.05   Payments........................                     132         124
00.06   Collections.....................                      13          12
00.07   Debt Collection.................                      21          22
00.08   Governmentwide Accounting and 
          Reporting.....................                      47          45
09.01 Reimbursable program..............         121         130         111
                                           ---------   ---------  ----------
10.00   Total new obligations...........         324         343         314
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................           8          11
22.00 New budget authority (gross)......         331         332         314
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         339         343         314
23.95 Total new obligations.............        -324        -343        -314
23.98 Unobligated balance expiring......          -2
24.40 Unobligated balance available, end 
        of year.........................          11
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................         208         196         203
42.00   Transferred from other accounts.                       6
                                           ---------   ---------  ----------
43.00     Appropriation (total).........         208         202         203
      Permanent:

        Spending authority from 
            offsetting collections:
68.00     Offsetting collections (cash).         121         130         111
68.10     From Federal sources: Change 
            in receivables and unpaid, 
            unfilled orders.............           2
                                           ---------   ---------  ----------
68.90       Spending authority from 
              offsetting collections 
              (total)...................         123         130         111
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................         331         332         314
----------------------------------------------------------------------------

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

72.40   Obligated balance, start of year          33          50          53
72.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............          17          19          19
                                           ---------   ---------  ----------
72.99     Total unpaid obligations, 
            start of year...............          50          69          72
73.10 Total new obligations.............         324         343         314
73.20 Total outlays (gross).............        -311        -340        -314
73.40 Adjustments in expired accounts...           6
      Unpaid obligations, end of year:

74.40   Obligated balance, end of year..          50          53          53
74.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............          19          19          19
                                           ---------   ---------  ----------
74.99     Total unpaid obligations, end 
            of year.....................          69          72          72
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority         158         164         164
86.93 Outlays from current balances.....          27          46          38
86.97 Outlays from new permanent 
        authority.......................         116         130         111
86.98 Outlays from permanent balances...          10
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         311         340         314
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........        -121        -130        -111
88.95 From Federal sources: Change in 
        receivables and unpaid, unfilled 
        orders..........................          -2
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         208         202         203
90.00 Outlays...........................         192         210         203
---------------------------------------------------------------------------

    Financial Operations.--Payments are made through five regional 
offices for Federal civilian agencies, except the U.S. Postal Service, 
the U.S. Marshals Service, and certain Government corporations. These 
disbursing services are provided through the timely issuance of checks, 
and electronic funds transfer (EFT) payments. This activity is 
responsible for processing EFT claims, for promoting the use of 
electronics in the payment process, and for providing full field 
representation for other functional areas of the Service. This activity 
is also responsible for the control and financial integrity of the 
Federal payments and collections processes including conducting 
reconciliation, accounting, and claims activities. It adjudicates and 
settles claims against the United States resulting from instances in 
which Government checks have been forged, lost, stolen, destroyed, or 
mutilated, and collects moneys from those parties having liability to 
the United States through fraudulent or otherwise improper negotiation 
of Government checks. Financial Operations ensures the integrity of the 
Government's financial accounting, reporting, and financing services and 
financial accounting and reporting systems to the Federal Government and 
its agents, who participate in the payments and collections processes. 
Additionally, this activity provides financial services for the D.C. 
Government loan account and provides for payment of domestic and 
international claims. It also provides debt collection operational 
services to client agencies through a network linking its own debt 
collection expertise and capabilities with those of FMS's Regional 
Financial Centers, Federal program agencies' Debt Collection Centers, 
private sector collection agencies, and the Department of Justice. These 
services provide the Federal Government with consolidated management of 
delinquent debt in order to improve the collection of such debt. 
Available services include collection of delinquent accounts, post-
judgment enforcement, consolidation of information reported to credit 
bureaus, reporting for discharged debts

[[Page 824]]

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 1999 
budget submission, FMS is reflecting its financial resources by these 
business lines/activities. After 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

                                     1998 actual  1999 est.   2000 est.
Dollar savings by reducing the 
number of check payments ($ in 
millions)...........................          13          14          16
Percentage of check payments 
released on-time....................    99.9951%    99.9993%    99.9993%
Percentage of payments customers 
indicating an overall rating of 
satisfied or better.................       98.5%         99%         99%
Percentage of forgery and non-
receipt check claims processed 
within current FMS standards (14 
days or fewer)......................       82.2%         90%         90%
Percentage of transmissions of value 
(payments) and associated 
information made electronically.....         62%         69%         70%
Number of states in which direct 
Federal EBT is available............           7          16          20
Percentage of planned EBT systems 
implemented.........................         58%discontinueddiscontinued
Unit cost to FMS for Federal 
Government payments.................                  0.2186

                           WORKLOAD STATISTICS

                               (Thousands)

                                     1998 actual  1999 est.   2000 est.
1. Number of check claims submitted.       1,486       1,375       1,250
2. Number of check payments.........     317,000     279,000     224,000
3. Number of electronic payments....     545,000     610,000     679,000

    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

                                     1998 actual  1999 est.   2000 est.
Electronic collections as a 
percentage of total collections.....        68.5          75          75
Percentage of corporate withholding 
taxes collected electronically......        83.5          94discontinued
Percentage of increase over prior 
year in transmissions of value 
(collections) and associated 
information made using financial EDI        -1.8          30          25

    3. Debt Collection.--FMS is providing debt collection operational 
services to client agencies which includes collection of delinquent 
accounts, offset refunds against debts owed the government, 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

                                     1998 actual  1999 est.   2000 est.
Percentage increase over 1997 
baseline of FMS-managed Government-
wide delinquent debt................       1,060       (\1\)       (\1\)
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......          74       (\1\)       (\1\)
Increased Government-wide delinquent 
non-tax debt collections over 1995 
baseline ($ in thousands)...........                   (\1\)       (\1\)
Increase collection of the debts 
referred to Treasury from 1998 
baseline by $8.5 million in 1999 and 
$93.1 million in 2000 through the 
addition of more Federal payment 
types and agency referrals into the 
centralized administrative offset 
program by 2000. (Payment types 
include vendor/miscellaneous, salary 
payments, tax refunds, and Federal 
benefit payments)...................       (\2\)       (\3\)       (\4\)
Increase the amount of delinquent 
debt that is referred to Treasury 
for collection, as compared to the 
amount of delinquent debt that is 
eligible for referral. Total 
percentage will reach at least 75% 
by 2000. Baseline is 1997...........         N/A         68%         75%

    \1\ Discontinued.
    \2\ Baseline TBD.
    \3\ 98 Baseline + $8.5 million.
    \4\ 98 Baseline + $93.1 million.

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

                          PERFORMANCE MEASURES

                                     1998 actual  1999 est.   2000 est.
Percentage of agency reports for the 
consolidated financial statement 
(CFS) processed by FMS within the 
established standard range..........        N/A.          97          97
Percentage of days the Daily 
Treasury Statement is released on 
time................................         100          99        99.6
Percentage of GOALS I applications 
redeveloped for migration to the 
GOALS II platform...................          15          60          75


[[Page 825]]



               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1801-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........          98          97          99
11.3      Other than full-time permanent           1           1           1
11.5      Other personnel compensation..           3           3           3
                                           ---------   ---------  ----------
11.9        Total personnel compensation         102         101         103
12.1    Civilian personnel benefits.....          20          19          20
21.0    Travel and transportation of 
          persons.......................           2           2           2
23.1    Rental payments to GSA..........          13          14          16
23.3    Communications, utilities, and 
          miscellaneous charges.........          12          14          14
24.0    Printing and reproduction.......           1           2           1
25.1    Advisory and assistance services           6           5           4
25.2    Other services..................          19          22          16
25.3    Purchases of goods and services 
          from Government accounts......           6           7           6
25.4    Operation and maintenance of 
          facilities....................           1           1           1
25.7    Operation and maintenance of 
          equipment.....................           7           6           6
26.0    Supplies and materials..........           5           6           5
31.0    Equipment.......................           9          13           8
32.0    Land and structures.............                       1
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..         203         213         202
99.0  Reimbursable obligations..........         120         130         111
99.5  Below reporting threshold.........           1                       1
                                           ---------   ---------  ----------
99.9    Total new obligations...........         324         343         314
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-1801-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: Full-
        time equivalent employment......       2,001       2,006       1,986
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......          28         134         156
---------------------------------------------------------------------------

                                

         Payment to Department of Justice, FIRREA Related Claims

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0177-0-1-752      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

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

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

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

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year           8          28
73.10 Total new obligations.............          34
73.20 Total outlays (gross).............         -14         -28
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..          28
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority           6
86.93 Outlays from current balances.....           8          28
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          14          28
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          34
90.00 Outlays...........................          14          28
---------------------------------------------------------------------------

    In 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.

                                

             Payment to the Resolution Funding Corporation 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1851-0-1-908      1998 actual   1999 est.   2000 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 Total 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 Total 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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        25.2)...........................          92         124         127
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................                      30          30
22.00 New budget authority (gross)......         122         124         127
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         122         154         157
23.95 Total new obligations.............         -92        -124        -127
24.40 Unobligated balance available, end 
        of year.........................          30          30          30
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........         122         124         127
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year                      56          34
73.10 Total new obligations.............          92         124         127
73.20 Total outlays (gross).............         -36        -146        -127
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..          56          34          34
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................          36          60          63

[[Page 826]]

86.98 Outlays from permanent balances...                      86          64
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          36         146         127
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         122         124         127
90.00 Outlays...........................          36         146         127
---------------------------------------------------------------------------

    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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        43.0)...........................           6           4           4
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......           8           4           4
23.95 Total new obligations.............          -6          -4          -4
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........           8           4           4
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year          19          20          20
73.10 Total new obligations.............           6           4           4
73.20 Total outlays (gross).............          -4          -4          -4
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..          20          20          20
----------------------------------------------------------------------------

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

    Net budget authority and outlays:
89.00 Budget authority..................           8           4           4
90.00 Outlays...........................           4           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.

                                

               Federal Interest Liabilities to the States

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1877-0-1-908      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        25.2)...........................           7          15          14
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......           7          15          14
23.95 Total new obligations.............          -7         -15         -14
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........           7          15          14
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 Total new obligations.............           7          15          14
73.20 Total outlays (gross).............          -7         -15         -14
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................           7          15          14
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................           7          15          14
90.00 Outlays...........................           7          15          14
---------------------------------------------------------------------------

    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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        43.0)...........................       3,435       2,693       2,773
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......       3,435       2,693       2,773
23.95 Total new obligations.............      -3,435      -2,693      -2,773
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........       3,435       2,693       2,773
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 Total new obligations.............       3,435       2,693       2,773
73.20 Total outlays (gross).............      -3,435      -2,693      -2,773
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................       3,435       2,693       2,773
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................       3,435       2,693       2,773
90.00 Outlays...........................       3,435       2,693       2,773
---------------------------------------------------------------------------

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

                                

                   Claims, Judgments, and Relief Acts

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1895-0-1-808      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Claims for damages................          64          13          12
00.03 Claims for contract disputes......          76          85          79
                                           ---------   ---------  ----------
00.91   Total claims adjudicated 
          administratively..............         140          98          91
      Judgments of the Court:

01.01   Judgments, Court of Claims......          37         206         192
01.02   Judgments, U.S. Courts..........         501         460         429
                                           ---------   ---------  ----------
01.91     Total judgments of the courts.         538         666         621
                                           ---------   ---------  ----------
10.00   Total new obligations...........         678         764         712
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......         678         764         712
23.95 Total new obligations.............        -678        -764        -712
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........         678         764         712
----------------------------------------------------------------------------

[[Page 827]]



    Change in unpaid obligations:
73.10 Total new obligations.............         678         764         712
73.20 Total outlays (gross).............        -678        -764        -712
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................         678         764         712
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         678         764         712
90.00 Outlays...........................         678         764         712
---------------------------------------------------------------------------

    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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
42.0  Insurance claims and indemnities..         678         664         612
43.0  Interest and dividends............                     100         100
                                           ---------   ---------  ----------
99.9    Total new obligations...........         678         764         712
---------------------------------------------------------------------------

                                

                         Energy Security Reserve

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0112-0-1-271      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

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

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year         342         342         342
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..         342         342         342
----------------------------------------------------------------------------

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

    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.

                                

                       Biomass Energy Development

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0114-0-1-271      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations (object 
        class 25.4).....................                       2           2
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          45          50          52
22.00 New budget authority (gross)......           5           4         -45
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......          50          54           7
23.95 Total new obligations.............                      -2          -2
24.40 Unobligated balance available, end 
        of year.........................          50          52           5
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

41.00   Transferred to other accounts...                                 -49
                                           ---------   ---------  ----------
43.00     Appropriation (total).........                                 -49
      Permanent:

68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).           5           4           4
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................           5           4         -45
----------------------------------------------------------------------------

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

    Outlays (gross), detail:
86.93 Outlays from current balances.....          -5
86.98 Outlays from permanent balances...           5
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........                       2           2
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.45   Offsetting collections (cash) 
          from: Offsetting governmental 
          collections...................          -5          -4          -4
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................                                 -49
90.00 Outlays...........................          -5          -2          -2
---------------------------------------------------------------------------

    This account was created to provide loan guarantees for the 
construction of biomass-to-ethanol facilities, as authorized under Title 
II of the Energy Security Act. All of the loans guaranteed by this 
account went into default. The guarantees have been paid off, and the 
assets of all but one of the projects have been liquidated. The one 
remaining project, the New Energy Company of Indiana, continues to make 
payments to the Treasury on their loan, which the government acquired 
after paying off the guarantee.

    In 2000, $25 million of the balances remaining in this account is 
proposed to be transferred to the Department of Energy (DOE) Energy 
Conservation account and $24 million is proposed to be transferred to 
the DOE Fossil Energy R&D account in order to partially fund the 
requirements of those programs.

                                

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, $2,565,000.] 
(Agriculture, Rural Development, Food and Drug Administration, and 
Related Agencies Appropriations Act, 1999, as included in Public Law 
105-277, section 101(a).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1850-0-1-908      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

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

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

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

[[Page 828]]



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

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

    Net budget authority and outlays:
89.00 Budget authority..................           8           3
90.00 Outlays...........................           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 was 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 1999.

    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.

                                

                      Check Forgery Insurance Fund

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4109-0-3-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Direct program....................           8          10           3
09.01 Reimbursable program..............           9          39          39
                                           ---------   ---------  ----------
10.00   Total obligations...............          17          49          42
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          10           7
22.00 New budget authority (gross)......          14          42          42
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......          24          49          42
23.95 Total new obligations.............         -17         -49         -42
24.40 Unobligated balance available, end 
        of year.........................           7
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........           5           3           3
68.00 Spending authority from offsetting 
        collections: Offsetting 
        collections (cash)..............           9          39          39
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................          14          42          42
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 Total new obligations.............          17          49          42
73.20 Total outlays (gross).............         -17         -48         -41
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................          14          42          42
86.98 Outlays from permanent balances...           3           7
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          17          48          41
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........          -9         -39         -39
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................           5           3           3
90.00 Outlays...........................           8           9           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 facilitates timely payments for replacement 
Treasury checks necessitated due to a claim of forgery. The Fund recoups 
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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
42.0  Direct obligations: Insurance 
        claims and indemnities..........           8          10           3
42.0  Reimbursable obligations: 
        Insurance claims and indemnities           9          39          39
                                           ---------   ---------  ----------
99.9    Total new obligations...........          17          49          42
---------------------------------------------------------------------------

                                


 
                    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, $3,317,960,000.] (Treasury 
Department Appropriations Act, 1999, as included in Public Law 105-277, 
section 101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4521-0-4-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
09.01 Administrative Expenses...........           2           3           3
09.02 Interest on borrowings from 
        Treasury........................       3,332       2,736       2,352
09.03 Interest on borrowings from Civil 
        Service Retirement Trust Fund...       1,363       1,337       1,337
09.04 Prepayment Premiums...............       2,206       1,127
09.05 Interest on Prepayment Premiums...         809
                                           ---------   ---------  ----------
10.00   Total new obligations...........       7,712       5,203       3,692
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................           1          11           1
22.00 New budget authority (gross)......       7,722       5,193       3,692
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......       7,723       5,204       3,693
23.95 Total new obligations.............      -7,712      -5,203      -3,692
24.40 Unobligated balance available, end 
        of year.........................          11           1           1
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................                   3,318
40.05   Appropriation (indefinite)......                   1,155
40.47   Portion applied to debt 
          reduction.....................                  -3,318
                                           ---------   ---------  ----------
43.00     Appropriation (total).........                   1,155
      Permanent:

67.15   Authority to borrow (indefinite)       3,081         145          31
68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).       4,641       3,893       3,661
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................       7,722       5,193       3,692
----------------------------------------------------------------------------

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

[[Page 829]]

73.10 Total new obligations.............       7,712       5,203       3,692
73.20 Total outlays (gross).............      -7,712      -5,203      -3,692
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..       2,366       2,366       2,366
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority                   1,155
86.93 Outlays from current balances.....                      10
86.97 Outlays from new permanent 
        authority.......................       7,712       4,038       3,692
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........       7,712       5,203       3,692
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........      -4,641      -3,893      -3,661
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................       3,081       1,300          31
90.00 Outlays...........................       3,071       1,310          31
---------------------------------------------------------------------------

    The Federal Financing Bank (FFB) was created in 1973 to reduce the 
costs of Federal and federally-assisted borrowing and to ensure the 
coordination of such 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 at higher rates than on 
comparable Treasury securities. With the implementation of the Federal 
Credit Reform Act in 1992, however, agencies simply finance such 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 construction of Federal 
buildings by the General Services Administration and meeting the 
financing requirements of the U.S. Postal Service. In certain cases, the 
FFB finances Federal direct loans to the public that would otherwise be 
made by private lenders and fully guaranteed by a Federal agency.

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

    The Treasury Department Appropriations Act, 1999 provided a $3.3 
billion appropriation to liquidate the FFB's accumulated deficit 
resulting from unpaid prepayment premiums. This deficit arose because 
contractually-required prepayment premiums were waived by statute for 
FFB loans to certain borrowers, but the FFB was still required to pay a 
prepayment premium on its corresponding loans from the Treasury.

    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, which continued to be serviced by the 
FFB, had a remaining face value of $3.2 billion and $0.7 billion 
respectively as of the end of 1998. TVA prepaid its securities in 
October 1998, pursuant to a provision in the Omnibus Consolidated and 
Emergency Supplemental Appropriations Act, 1999 (P.L. 105-277) that 
permitted TVA to avoid paying the $1.2 billion contractually-required 
prepayment premium. Under the terms of the provision, the FFB instead 
received a $1.2 billion appropriation from the general fund to 
compensate for the waived prepayment premium. The FFB used this 
appropriation to pay the corresponding prepayment premium to the Civil 
Service Retirement and Disability Fund.

             NET LENDING AND LOANS OUTSTANDING, END OF YEAR

                        [In millions of dollars]

                                     1998 actual  1999 est.   2000 est.
A. Department of Agriculture:
  1. Rural housing loans:
    Lending, net....................      -4,030      -2,375      -1,585
    Loans outstanding...............       9,500       7,125       5,540
  2. Rural development loans:
    Lending, net....................                    -265
    Loans outstanding...............       3,675       3,410       3,410
  3. Rural Electrification 
    Administration:
    Lending, net....................        -652        -588      -1,338
    Loans outstanding...............      18,765      18,177      16,839
B. Department of Defense:
  1. Defense working capital funds:
    Lending, net....................         -83        -103         -91
    Loans outstanding...............       1,225       1,122       1,031
C. Department of Education:
  1. Historically black colleges and 
    universities:
    Lending, net....................           4           9          23
    Loans outstanding...............           5          14          37
D. Department of Health and Human 
    Services:
  1. Health maintenance 
    organizations:
    Lending, net....................          -1          -1          -1
    Loans outstanding...............           3           2           1
  2. Medical facility loans:
    Lending, net....................          -6          -3          -2
    Loans outstanding...............           7           4           2
E. Department of Housing and Urban 
    Development:
  1. Section 108 guaranteed loans:
    Lending, net....................         -70         -59         -45
    Loans outstanding...............       1,491       1,432       1,387
  2. Low-rent public housing:
    Lending, net....................          -6          -4          -4
    Loans outstanding...............          30          26          22
F. Department of the Interior:
  1. Territory of the Virgin 
    Islands:
    Lending, net....................          -1          -1          -2
    Loans outstanding...............          17          16          14
G. Department of Transportation:
  1. Railroad Revitalization and 
    Regulatory Reform Act:
    Lending, net....................          -*
    Loans outstanding...............           4           4           4
H. General Services Administration:
  1. Federal buildings fund:
    Lending, net....................         -35         633         -83
    Loans outstanding...............       1,760       2,393       2,310
  2. Pennsylvania Avenue Activities:
    Lending, net....................          88        -713
    Loans outstanding...............         713
I. International Assistance 
    Programs:
  1. Foreign military sales credit:
    Lending, net....................        -219        -218        -221
    Loans outstanding...............       2,829       2,611       2,390
J. Small Business Administration:
  1. Section 503 guaranteed loans:
    Lending, net....................         -41         -40         -39
    Loans outstanding...............         233         193         154
K. Export-Import Bank:**
  Lending, net......................      -1,295
L. Federal Deposit Insurance 
    Corporation:
  1. FSLIC Resolution Fund:**
    Lending, net....................      -1,375
M. Postal Service:
  Lending, net......................       3,733       1,023       2,191
  Loans outstanding.................       5,696       6,719       8,910
                                    ====================================
Total lending:
  Lending, net......................      -3,990      -2,705      -1,197
  Loans outstanding.................      45,955      43,250      42,053
                                    ====================================
    * $500 thousand or less.
    ** No loans outstanding.


[[Page 830]]



                             Balance Sheet (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code   20-4521-0-4-803    1997 actual    1998 actual     1999 est.      2000 est.
-----------------------------------------------------------------------------------------------
    ASSETS:
      Federal assets:

1101    Fund balances with Treasury.....         338            348           338            338
        Investments in US securities:
1104      Agency securities, par........      50,154         45,919        43,214         42,017
1106      Receivables, net..............       1,241          1,051           886            802
                                        ------------ --------------  ------------  -------------
1999    Total assets....................      51,733         47,318        44,438         43,157
    LIABILITIES:
      Federal liabilities:

2101    Accounts payable................       2,202          1,380         1,205          1,121
        Debt:
2103      Borrowing from Treasury.......      35,147         34,217        28,431         27,266
2103      Debt arising from prepayment 
            premiums....................       2,115
2103      Borrowing from the Civil 
            Service Retirement Trust 
            Fund........................      15,000         15,000        15,000         15,000
                                        ------------ --------------  ------------  -------------
2999    Total liabilities...............      54,464         50,597        44,636         43,387
    NET POSITION:
3300  Cumulative results of operations..      -2,731         -3,279          -198           -230
                                        ------------ --------------  ------------  -------------
3999    Total net position..............      -2,731         -3,279          -198           -230
                                        ------------ --------------  ------------  -------------
4999  Total liabilities and net position      51,733         47,318        44,438         43,157
-----------------------------------------------------------------------------------------------

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4521-0-4-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
25.2  Other services....................           2           3           3
43.0  Interest and dividends............       7,710       5,200       3,689
                                           ---------   ---------  ----------
99.9    Total new obligations...........       7,712       5,203       3,692
---------------------------------------------------------------------------

                                


 
                 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 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 [$15,000] $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; [$541,574,000, of 
which $2,206,000 shall not be available for obligation until September 
30, 1999; of which $27,000,000 may be used for the Youth Crime Gun 
Interdiction Initiative; of which] including not to exceed $1,000,000 
which 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]; 
$584,850,000: 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 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 personnel, including sworn officers and 
support personnel, that are incurred in joint operations with the Bureau 
of Alcohol, Tobacco and Firearms: Provided further, 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 fiscal year [1999: Provided 
further, That of the funds made available, $4,500,000 shall be made 
available for the expansion of the National Tracing Center] 2000: 
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. (Treasury Department Appropriations 
Act, 1999, as included in Public Law 105-277, section 101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1000-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Reduce Violent Crime............         366         394         415
00.02   Collect Revenue.................          57          61          64
00.03   Protect the Public..............          62          94         106
                                           ---------   ---------  ----------
01.92     Total direct program..........         485         549         585
09.01 Reimbursable program..............          36          51          51
                                           ---------   ---------  ----------
10.00   Total new obligations...........         521         600         636
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          19          10          10
22.00 New budget authority (gross)......         514         600         636
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           2
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         535         610         646
23.95 Total new obligations.............        -521        -600        -636
23.98 Unobligated balance expiring......          -2
24.40 Unobligated balance available, end 
        of year.........................          10          10          10
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................         479         541         585
41.00   Transferred to other accounts...          -2
42.00   Transferred from other accounts.           1           8
                                           ---------   ---------  ----------
43.00     Appropriation (total).........         478         549         585
      Permanent:

        Spending authority from 
            offsetting collections:
68.00     Offsetting collections (cash).          18          51          51
68.10     From Federal sources: Change 
            in receivables and unpaid, 
            unfilled orders.............          18
                                           ---------   ---------  ----------
68.90       Spending authority from 
              offsetting collections 
              (total)...................          36          51          51
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................         514         600         636
----------------------------------------------------------------------------

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

72.40   Obligated balance, start of year          68          86         130
72.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............                      18          18
                                           ---------   ---------  ----------
72.99     Total unpaid obligations, 
            start of year...............          68         104         148
73.10 Total new obligations.............         521         600         636
73.20 Total outlays (gross).............        -485        -556        -633

[[Page 831]]

73.45 Adjustments in unexpired accounts.          -2
      Unpaid obligations, end of year:

74.40   Obligated balance, end of year..          86         130         133
74.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............          18          18          18
                                           ---------   ---------  ----------
74.99     Total unpaid obligations, end 
            of year.....................         104         148         151
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority         424         505         538
86.93 Outlays from current balances.....          43                      44
86.97 Outlays from new permanent 
        authority.......................          18          51          51
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         485         556         633
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
          Federal sources:
88.00       Drug enforcement............         -10         -10         -10
88.00       Other Federal sources.......          -8         -41         -41
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........         -18         -51         -51
88.95 From Federal sources: Change in 
        receivables and unpaid, unfilled 
        orders..........................         -18
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         478         549         585
90.00 Outlays...........................         467         505         582
---------------------------------------------------------------------------

    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

                                     1998 actual  1999 est.   2000 est.
Reduce Violent Crime:
  Crime related costs avoided ($ 
    billions).......................         .99         1.0         1.0
  Future crimes avoided.............     503,955     450,000     450,000
  Number of persons trained/
    developed (non-ATF).............      60,156      52,000      52,000
  Number of firearms traces.........     189,483     275,000     285,000
  Average trace response time (# of 
    days)...........................        16.0        11.5        11.5
Collect the Revenue:
  Taxes and fees collected from the 
    alcohol, firearms and explosives 
    industries ($ billion)..........        12.4        12.4        13.0
  Ratio of taxes and fees collected 
    vs. resources expended to 
    collect.........................    $251: $1    $250: $1    $250: $1
  Burden hours reduced..............     963,570     606,630         N/A
Protect the Public:
  Response to unsafe conditions and 
    product deficiencies discovered 
    (explosives)....................       1,071         677         677
  The number of commodity seminars 
    held............................         227         120         120
Workload Measures:
  Number of inspections (explosives)       8,908       9,000       9,000
  Percent of population inspected 
    (firearms)......................        11.3        12.0        12.0

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1000-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........         203         223         240
11.3      Other than full-time permanent           1           1           1
11.5      Other personnel compensation..          31          33          36
                                           ---------   ---------  ----------
11.9        Total personnel compensation         235         257         277
12.1    Civilian personnel benefits.....          79          85          94
21.0    Travel and transportation of 
          persons.......................          17          20          23
22.0    Transportation of things........           2           2           2
23.1    Rental payments to GSA..........          36          40          42
23.3    Communications, utilities, and 
          miscellaneous charges.........          18          20          21
24.0    Printing and reproduction.......           2           2           2
25.2    Other services..................          54          76          73
26.0    Supplies and materials..........          10          10          11
31.0    Equipment.......................          32          37          40
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..         485         549         585
99.0  Reimbursable obligations..........          36          51          51
                                           ---------   ---------  ----------
99.9    Total new obligations...........         521         600         636
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-1000-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: Full-
        time equivalent employment......       3,741       4,001       4,131
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......         132         116         113
---------------------------------------------------------------------------

                                

                 Laboratory Facilities and Headquarters

    For necessary expenses for the site acquisition and related costs of 
a new headquarters for the Bureau of Alcohol, Tobacco and Firearms, 
$15,000,000 to remain available for this project until expended: 
Provided, That the Bureau of Alcohol, Tobacco and Firearms and the 
Department of the Treasury, working in conjunction with the General 
Services Administration and within its available authorities, may 
proceed with a site acquisition, an exchange of property, or both.

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1003-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations.............          62                      15
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................           7
22.00 New budget authority (gross)......          55                      15
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......          62                      15
23.95 Total new obligations.............         -62                     -15
----------------------------------------------------------------------------

    New budget authority (gross), detail:
40.00 Appropriation.....................          55                      15
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year                      62          41
73.10 Total new obligations.............          62                      15
73.20 Total outlays (gross).............                     -21         -43
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..          62          41          13
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority                                  15
86.93 Outlays from current balances.....                      21          28
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........                      21          43
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          55                      15
90.00 Outlays...........................                      21          43
---------------------------------------------------------------------------

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

[[Page 832]]

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1003-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
25.2  Other services....................           8
32.0  Land and structures...............          54                      15
                                           ---------   ---------  ----------
99.9    Total new obligations...........          62                      15
---------------------------------------------------------------------------

                                

              Internal Revenue Collections for Puerto Rico

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5737-0-2-806      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Balance, start of year:
01.99 Balance, start of year............
    Receipts:
02.01 Deposits, internal revenue 
        collections for Puerto Rico.....         230         217         217
02.02 Deposits, internal revenue 
        collections for Puerto Rico, 
        legislative proposal subject to 
        PAYGO...........................                                  46
                                           ---------   ---------  ----------
02.99   Total receipts..................         230         217         263
    Appropriation:
05.01 Internal revenue collections for 
        Puerto Rico.....................        -230        -217        -217
05.02 Internal revenue collections for 
        Puerto Rico, legislative 
        proposal subject to PAYGO.......                                 -34
                                           ---------   ---------  ----------
05.99 Subtotal appropriation............        -230        -217        -251
07.99 Total balance, end of year........                                  12
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5737-0-2-806      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        41.0)...........................         230         217         217
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......         230         217         217
23.95 Total new obligations.............        -230        -217        -217
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.25 Appropriation (special fund, 
        indefinite).....................         230         217         217
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 Total new obligations.............         230         217         217
73.20 Total outlays (gross).............        -230        -217        -217
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................         230         217         217
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         230         217         217
90.00 Outlays...........................         230         217         217
---------------------------------------------------------------------------

                 Summary of Budget Authority and Outlays

                        (in millions of dollars)

                                     1998 actual  1999 est.   2000 est.
Enacted/requested:
  Budget Authority..................         230         217         217
  Outlays...........................         230         217         217
Legislative proposal, subject to 
    PAYGO:
  Budget Authority..................                                  34
  Outlays...........................                                  34
                                    ------------------------------------
Total:
  Budget Authority..................         230         217         251
  Outlays...........................         230         217         251
                                    ====================================

    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 paid to Puerto Rico (26 
U.S.C. 7652)

                                

              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      1998 actual   1999 est.   2000 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 Total new obligations.............                                 -34
----------------------------------------------------------------------------

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

    Change in unpaid obligations:
73.10 Total 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 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 [$40,000] 
$50,000 for official reception and representation expenses; and awards 
of compensation to informers, as authorized by any Act enforced by the 
United States Customs Service, [$1,642,565,000] $1,720,370,000, 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 (19 U.S.C. 58c(f)(3)), shall be 
derived from that Account, and of which $3,000,000 shall be derived only 
from the Harbor Services Fund; of the total, not to exceed $150,000 
shall be available for payment for rental space in connection with 
preclearance operations[,]; 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 $8,000,000 shall be available until expended for the 
procurement of automation infrastructure items, including hardware, 
software, and installation; up to $5,400,000, to be available until 
expended, may be transferred to the Treasury-wide Systems and Capital 
Investments Programs account for an international trade data system; and 
up to $5,000,000, to remain available until expended,

[[Page 833]]

for repairs to Customs facilities: Provided, That uniforms may be 
purchased without regard to the general purchase price limitation for 
the current fiscal year: [Provided further, That of the amount provided, 
an additional $2,400,000 shall be made available for staffing and 
resources for the child pornography cyber-smuggling initiative: Provided 
further, That $500,000 shall be available to fund the expansion of 
services at the Vermont World Trade Office: Provided further, That not 
to exceed $2,500,000 shall be available until expended for relocation of 
the Customs Air Branch from Belle Chase to Hammond, Louisiana:] 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[: 
Provided further, That of the amount provided, $9,500,000 shall not be 
available for obligation until September 30, 1999]. (Treasury Department 
Appropriations Act, 1999, as included in Public Law 105-277, section 
101(h).)
    [For an additional amount for ``Salaries and Expenses'', 
$106,300,000, to remain available until expended for counterdrug 
initiatives: Provided, That the entire amount shall be available only to 
the extent that an official budget request for a specific dollar amount 
that includes designation of the entire amount of the request as an 
emergency requirement as defined in the Balanced Budget and Emergency 
Deficit Control Act of 1985, as amended, is transmitted by the President 
to the Congress: Provided further, That the entire amount is designated 
by the Congress as an emergency requirement pursuant to section 
251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 
1985: Provided further, That none of the funds provided under this 
heading may be obligated until fifteen days after notice thereof has 
been transmitted to the Committees on Appropriations.] (Omnibus 
Consolidated and Emergency Supplemental Appropriations Act, 1999, Public 
Law 105-277, Division B, Title V, chapter 5.)

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0602-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Balance, start of year:
01.99 Balance, start of year............
    Receipts:
02.01 U.S. Customs users fees account, 
        conveyance/passenger/other......         336         317         375
02.02 U.S. Customs user fee accounts, 
        merchandise processing, Treasury         904         922         941
                                           ---------   ---------  ----------
02.99   Total receipts..................       1,240       1,239       1,316
    Appropriation:
05.01 Salaries and expenses.............      -1,240      -1,239      -1,316
                                           ---------   ---------  ----------
05.99 Subtotal appropriation............      -1,240      -1,239      -1,316
07.99 Total balance, end of year........
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0602-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.04   Commercial......................       1,024       1,110       1,136
00.05   Drug and other enforcement......         858       1,054         959
09.01 Reimbursable program..............         438         455         536
                                           ---------   ---------  ----------
10.00   Total new obligations...........       2,320       2,619       2,631
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................         847         853         783
22.00 New budget authority (gross)......       2,325       2,548       2,631
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           4
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......       3,176       3,401       3,414
23.95 Total new obligations.............      -2,320      -2,619      -2,631
23.98 Unobligated balance expiring......          -3
24.40 Unobligated balance available, end 
        of year.........................         853         783         783
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................         618         721         776
40.15   Appropriation (emergency).......                     101
        Appropriation (special fund, 
            indefinite):
40.25     Appropriation (special fund, 
            indefinite)(Customs user 
            fees).......................         904         922         941
40.25     Appropriation (special fund, 
            indefinite)(Harbor services 
            fee collection).............                                   3
40.35   Appropriation rescinded.........          -6
40.60   Contingent emergency 
          appropriation not available 
          for obligations...............                       5
42.00   Transferred from other accounts.          33          27
                                           ---------   ---------  ----------
43.00     Appropriation (total).........       1,549       1,776       1,720
50.00   Reappropriation.................           2
      Permanent:

60.25   Appropriation (special fund, 
          indefinite)...................         336         317         375
        Spending authority from 
            offsetting collections:
68.00     Offsetting collections (cash).         417         455         536
68.10     From Federal sources: Change 
            in receivables and unpaid, 
            unfilled orders.............           6
68.15     From Federal sources: 
            Adjustments to receivables 
            and unpaid, unfilled orders.          15
                                           ---------   ---------  ----------
68.90       Spending authority from 
              offsetting collections 
              (total)...................         438         455         536
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................       2,325       2,548       2,631
----------------------------------------------------------------------------

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

72.40   Obligated balance, start of year         271         292         194
72.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............         110         116         116
                                           ---------   ---------  ----------
72.99     Total unpaid obligations, 
            start of year...............         381         408         310
73.10 Total new obligations.............       2,320       2,619       2,631
73.20 Total outlays (gross).............      -2,254      -2,715      -2,636
73.40 Adjustments in expired accounts...         -34
73.45 Adjustments in unexpired accounts.          -4
      Unpaid obligations, end of year:

74.40   Obligated balance, end of year..         292         194         189
74.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............         116         116         116
                                           ---------   ---------  ----------
74.99     Total unpaid obligations, end 
            of year.....................         408         310         305
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority       1,409       1,616       1,565
86.93 Outlays from current balances.....         208         298         164
86.97 Outlays from new permanent 
        authority.......................         611         743         877
86.98 Outlays from permanent balances...          26          58          30
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........       2,254       2,715       2,636
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
88.00     Federal sources...............        -407        -444        -523
88.40     Non-Federal sources...........         -10         -11         -13
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........        -417        -455        -536
88.95 From Federal sources: Change in 
        receivables and unpaid, unfilled 
        orders..........................          -6
88.96 From Federal sources: Adjustment 
        to receivables and unpaid, 
        unfilled orders.................         -15
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................       1,887       2,093       2,095
90.00 Outlays...........................       1,837       2,260       2,100
---------------------------------------------------------------------------

                 Summary of Budget Authority and Outlays

                        (in millions of dollars)

                                     1998 actual  1999 est.   2000 est.
Enacted/requested:
  Budget Authority..................       1,887       2,093       2,095
  Outlays...........................       1,837       2,260       2,100
Legislative proposal, not subject to 
    PAYGO:
  Budget Authority..................                                -312
  Outlays...........................                                -312
                                    ------------------------------------
Total:
  Budget Authority..................       1,887       2,093       1,783
  Outlays...........................       1,837       2,260       1,788
                                    ====================================

    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

[[Page 834]]

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 was implemented beginning in FY 1999. The operations of the 
Customs Salaries and Expenses appropriation are 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.

                              WORKLOAD DATA

                                     1998 actual  1999 est.   2000 est.
Total Commercial Entry Summaries 
(millions)..........................        19.7        21.6        23.4
Total Passengers (in millions):
  Land..............................       380.0       379.4       387.0
  Air...............................        71.6        81.5        86.4
  Sea...............................         8.1         9.0        10.0
Total Carriers (thousands):
  Land..............................   133,904.8     132,000     132,600
  Air...............................       817.4       886.0       948.3
  Sea...............................       199.7       175.0       180.0

                          PERFORMANCE MEASURES

                                     1998 actual  1999 est.   2000 est.
Overall Trade Compliance Rate.......         83%         85%         86%
Overall Passenger Compliance Rate:
  Land..............................       98.0%       98.1%       98.2%
  Air...............................       97.6%       97.7%       97.7%
Revenue Collection Compliance Rate..      99.06%      99.06%      99.06%
Collection (billions $).............        22.1        22.0        21.9

    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.

                          PERFORMANCE MEASURES

                                     1998 actual  1999 est.   2000 est.
Quantity of Narcotics Seized 
    (thousands of lbs.):
  Heroin............................         3.0         3.0         3.0
  Cocaine...........................       157.0       160.0       160.0
  Marijuana.........................       956.0       975.0       975.0
Number of Narcotics Seizures:
  Heroin............................       1,049       1,250       1,250
  Cocaine...........................       2,364       2,500       2,600
  Marijuana.........................      15,545      15,800      15,800
Currency/Real Property Seized 
(millions $)........................       378.9       214.0       214.5

    The North American Free Trade Agreement Implementation Act (Public 
Law 103-182) extended the collection of existing Customs user fees 
(merchandise and passenger fees) through September 2003. Customs 
collects a fee on imports on behalf of the Army Corps of Engineers. 
Beginning in 2000, funding for this activity will be derived from the 
Harbor Services Fund. 

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0602-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........         851         893         923
11.3      Other than full-time permanent          17          24          26
11.5      Other personnel compensation..         201         214         233
                                           ---------   ---------  ----------
11.9        Total personnel compensation       1,069       1,131       1,182
12.1    Civilian personnel benefits.....         264         292         310
21.0    Travel and transportation of 
          persons.......................          33          51          47
22.0    Transportation of things........           3           7           6
23.1    Rental payments to GSA..........         134         164         150
23.2    Rental payments to others.......           1           2           2
23.3    Communications, utilities, and 
          miscellaneous charges.........          37          44          38
24.0    Printing and reproduction.......           4           4           4
25.1    Advisory and assistance services          22          22          19
25.2    Other services..................          62          67          78
25.3    Purchases of goods and services 
          from Government accounts......          76          62          62
25.4    Operation and maintenance of 
          facilities....................          11          11           8
25.5    Research and development 
          contracts.....................           1           1           4
25.7    Operation and maintenance of 
          equipment.....................          37          37          35
26.0    Supplies and materials..........          21          33          25
31.0    Equipment.......................         100         235         124
32.0    Land and structures.............           2           1
41.0    Grants, subsidies, and 
          contributions.................           4
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..       1,881       2,164       2,094
99.0  Reimbursable obligations..........         438         455         536
99.5  Below reporting threshold.........           1                       1
                                           ---------   ---------  ----------
99.9    Total new obligations...........       2,320       2,619       2,631
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0602-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: Full-
        time equivalent employment......      16,964      17,236      17,389
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......       2,025       2,475       2,475
---------------------------------------------------------------------------

                                

                          Salaries and Expenses

              (Legislative proposal, not subject to PAYGO)

    Contingent upon the enactment of authorizing legislation, the 
Secretary shall increase the fee for conducting inspections for 
processing passengers, and the amount of such fee increase shall be 
deposited as an offsetting collection to this appropriation, to remain 
available until expended for the purposes of such inspections, and of 
which up to $5,400,000 may be transferred to the Treasury-wide Systems 
and Capital Investments Program account for an international trade data 
system: Provided further, That upon enactment of such authorizing 
legislation, the amount appropriated above from the General Fund shall 
be reduced by $312,400,000. 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0602-2-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.04   Commercial......................                                -172
00.05   Drug and other enforcement......                                -140
09.01 Reimbursable program..............                                 312
                                           ---------   ---------  ----------
10.00   Total new obligations...........
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................                                -312
      Permanent:

68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).                                 312
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority                                -312
86.97 Outlays from new permanent 
        authority.......................                                 312
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.40   Offsetting collections (cash) 
          from: Non-Federal sources.....                                -312
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................                                -312

[[Page 835]]

90.00 Outlays...........................                                -312
---------------------------------------------------------------------------

    The Administration proposes to increase an existing fee paid by 
travelers arriving by commercial aircraft and commercial vessel from a 
place outside of the United States, and to remove certain exemptions 
from this fee. Proceeds of fee increase would partially offset Customs 
costs associated with air and sea passenger processing. Legislation will 
be transmitted to allow the Secretary to increase the fee paid by air 
and sea passengers and to remove existing exemptions from this fee.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0602-2-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

21.0    Travel and transportation of 
          persons.......................                                 -26
22.0    Transportation of things........                                  -3
23.1    Rental payments to GSA..........                                -103
23.2    Rental payments to others.......                                  -1
23.3    Communications, utilities, and 
          miscellaneous charges.........                                 -25
24.0    Printing and reproduction.......                                  -3
25.1    Advisory and assistance services                                 -14
25.2    Other services..................                                 -34
25.3    Purchases of goods and services 
          from Government accounts......                                 -11
25.4    Operation and maintenance of 
          facilities....................                                  -6
25.7    Operation and maintenance of 
          equipment.....................                                 -24
26.0    Supplies and materials..........                                 -15
31.0    Equipment.......................                                 -47
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..                                -312
99.0  Reimbursable obligations..........                                 312
                                           ---------   ---------  ----------
99.9    Total new obligations...........
---------------------------------------------------------------------------

                                

  operation, maintenance and procurement, 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 following: 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, [$113,688,000] $109,413,000, 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 [1999] 2000 without [the prior approval of] notice to the 
Committees on Appropriations. (Treasury Department Appropriations Act, 
1999, as included in Public Law 105-277, section 101(h).)
    [For an additional amount for ``Operation, Maintenance and 
Procurement, Air and Marine Interdiction Programs'', $162,700,000, to 
remain available until expended: Provided, That of the amount provided, 
$153,000,000 shall be available for the procurement and conversion of 
two P-3B AEW aircraft and four P-3B Slick aircraft to be transferred 
from the Department of Defense to the Customs Service: Provided further, 
That the entire amount shall be available only to the extent that an 
official budget request for a specific dollar amount that includes 
designation of the entire amount of the request as an emergency 
requirement as defined in the Balanced Budget and Emergency Deficit 
Control Act of 1985, as amended, is transmitted by the President to the 
Congress: Provided further, That the entire amount is designated by the 
Congress as an emergency requirement pursuant to section 251(b)(2)(A) of 
the Balanced Budget and Emergency Deficit Control Act of 1985: Provided 
further, That none of the funds provided under this heading may be 
obligated until fifteen days after notice thereof has been transmitted 
to the Committees on Appropriations.] (Omnibus Consolidated and 
Emergency Supplemental Appropriations Act, 1999, as included in Public 
Law 105-277, Division B, Title V, chapter 5.)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0604-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Air and Marine Interdiction.....          85         112          91
00.02   P3 Interdiction.................          18         176          19
00.03   Procurement.....................          29           8
09.01 Reimbursable program..............          37           8           8
                                           ---------   ---------  ----------
10.00   Total new obligations...........         169         304         118
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          52          20           1
22.00 New budget authority (gross)......         130         285         117
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           7
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         189         305         118
23.95 Total new obligations.............        -169        -304        -118
24.40 Unobligated balance available, end 
        of year.........................          20           1
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................          93         114         109
40.15   Appropriation (emergency).......                     163
                                           ---------   ---------  ----------
43.00     Appropriation (total).........          93         277         109
      Permanent:

        Spending authority from 
            offsetting collections:
68.00     Offsetting collections (cash).          45           8           8
68.10     From Federal sources: Change 
            in receivables and unpaid, 
            unfilled orders.............          -8
                                           ---------   ---------  ----------
68.90       Spending authority from 
              offsetting collections 
              (total)...................          37           8           8
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................         130         285         117
----------------------------------------------------------------------------

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

72.40   Obligated balance, start of year          94         146         242
72.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............           9           1           1
                                           ---------   ---------  ----------
72.99     Total unpaid obligations, 
            start of year...............         103         147         243
73.10 Total new obligations.............         169         304         118
73.20 Total outlays (gross).............        -114        -208        -176
73.40 Adjustments in expired accounts...          -3
73.45 Adjustments in unexpired accounts.          -7
      Unpaid obligations, end of year:

74.40   Obligated balance, end of year..         146         242         183
74.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............           1           1           1
                                           ---------   ---------  ----------
74.99     Total unpaid obligations, end 
            of year.....................         147         243         184
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority          74         180          71
86.93 Outlays from current balances.....          40          13          97
86.97 Outlays from new permanent 
        authority.......................                       8           8
86.98 Outlays from permanent balances...                       7
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         114         208         176
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........         -45          -8          -8
88.95 From Federal sources: Change in 
        receivables and unpaid, unfilled 
        orders..........................           8
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          93         277         109
90.00 Outlays...........................          69         200         168
---------------------------------------------------------------------------

    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

[[Page 836]]

interdiction of narcotics by other Federal, State and local agencies.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0604-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

21.0    Travel and transportation of 
          persons.......................           4           7           4
22.0    Transportation of things........                       1
23.2    Rental payments to others.......           2           2           2
23.3    Communications, utilities, and 
          miscellaneous charges.........           4           5           3
25.2    Other services..................           4           6           3
25.3    Purchases of goods and services 
          from Government accounts......           3           5           3
25.4    Operation and maintenance of 
          facilities....................           3           4           2
25.7    Operation and maintenance of 
          equipment.....................          51          76          43
26.0    Supplies and materials..........          29          46          24
31.0    Equipment.......................          32         144          26
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..         132         296         110
99.0  Reimbursable obligations..........          37           8           8
                                           ---------   ---------  ----------
99.9    Total new obligations...........         169         304         118
---------------------------------------------------------------------------

                                

  [Customs Facilities, Construction, Improvements and Related Expenses]

    [For an additional amount for ``Customs Facilities, Construction, 
Improvements and Related Expenses'', $7,000,000, to remain available 
until expended: Provided, That the entire amount shall be available only 
to the extent that an official budget request for a specific dollar 
amount that includes designation of the entire amount of the request as 
an emergency requirement as defined in the Balanced Budget and Emergency 
Deficit Control Act of 1985, as amended, is transmitted by the President 
to the Congress: Provided further, That the entire amount is designated 
by the Congress as an emergency requirement pursuant to section 
251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 
1985: Provided further, That none of the funds provided under this 
heading may be obligated until fifteen days after notice thereof has 
been transmitted to the Committees on Appropriations.] (Omnibus 
Consolidated and Emergency Supplemental Appropriations Act, 1999, as 
included in Public Law 105-277, Division B, Title V, chapter 5.)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0608-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations.............           2          18
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................           6          11
22.00 New budget authority (gross)......                       7
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           7
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......          13          18
23.95 Total new obligations.............          -2         -18
24.40 Unobligated balance available, end 
        of year.........................          11
----------------------------------------------------------------------------

    New budget authority (gross), detail:
40.15 Appropriation (emergency).........                       7
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year           7           1          17
73.10 Total new obligations.............           2          18
73.20 Total outlays (gross).............          -2          -2          -7
73.45 Adjustments in unexpired accounts.          -7
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..           1          17          10
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority                       1
86.93 Outlays from current balances.....           2           1           7
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........           2           2           7
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................                       7
90.00 Outlays...........................           2           2           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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
25.2  Direct obligations: Other services           1          16
99.5  Below reporting threshold.........           1           2
                                           ---------   ---------  ----------
99.9    Total new obligations...........           2          18
---------------------------------------------------------------------------

                                

                        Automation Modernization

              (Legislative proposal, not subject to PAYGO)

    Contingent upon the enactment of authorizing legislation, the 
Secretary shall charge a fee for the use of Customs automated systems, 
and such fee shall be deposited as an offsetting collection to this 
appropriation, to become available on October 1, 2000 and remain 
available until expended, for the purpose of modernizing Customs 
automated commercial operations, and of which $13,000,000 shall be for 
an international trade data system: Provided further, That upon 
enactment of such authorizing legislation, the amount appropriated above 
from the General Fund shall be reduced by $163,000,000: Provided 
further, That none of these funds shall be obligated until ten days 
after a spending plan for the funds has been submitted to the Office of 
Management and Budget and the Treasury Investment Review Board.

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5698-0-2-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Balance, start of year:
01.99 Balance, start of year............
                                           ---------   ---------  ----------
03.00 Offsetting collections, 
        legislative proposal not subject 
        to PAYGO........................                                 163
07.99 Total balance, end of year........                                 163
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5698-2-2-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

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

68.00   Offsetting collections (cash)...                                 163
68.45   Portion not available for 
          obligation (limitation on 
          obligations)..................                                -163
                                           ---------   ---------  ----------
68.90     Spending authority from 
            offsetting collections 
            (total).....................
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.40   Offsetting collections (cash) 
          from: Non-Federal sources.....                                -163
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................                                -163
90.00 Outlays...........................                                -163
---------------------------------------------------------------------------

    The Administration proposes to establish a fee for the use of 
Customs automated systems. The fee will be charged to users of any 
Customs automated system based on the user's units of data input. 
Proceeds of the fee will offset the costs of modernizing Customs 
automated commercial operations and an international trade data system, 
and will be available for obligation after 2000. Legislation will be 
transmitted to allow the Secretary to establish a fee for the use of 
Customs automated systems.

[[Page 837]]

                                

                   Customs Services at Small Airports

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5694-0-2-751      1998 actual   1999 est.   2000 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
                                           ---------   ---------  ----------
05.99 Subtotal appropriation............          -2          -2          -2
07.99 Total balance, end of year........
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5694-0-2-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

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

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................           1           2           1
22.00 New budget authority (gross)......           2           3           3
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......           3           5           4
23.95 Total new obligations.............          -3          -3          -3
24.40 Unobligated balance available, end 
        of year.........................           2           1           1
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.25   Appropriation (special fund, 
          indefinite)...................           2
      Permanent:

60.25   Appropriation (special fund, 
          indefinite)...................                       2           2
68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).           1           1           1
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................           3           3           3
----------------------------------------------------------------------------

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

    Outlays (gross), detail:
86.90 Outlays from new current authority           2
86.97 Outlays from new permanent 
        authority.......................           1           3           1
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........           2           2           2
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

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

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

    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      1998 actual   1999 est.   2000 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 new obligations...........           3           3           3
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-5694-0-2-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
1001  Total compensable workyears: Full-
        time equivalent employment......          57          63          69
---------------------------------------------------------------------------

                                

                          [Harbor Maintenance]

                            [Fee Collection]

                     [(including transfer of funds)]

    [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, 1999, as included in 
Public Law 105-277, section 101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-8870-0-7-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

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

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

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

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

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

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

    Customs collects a fee on imports on behalf of the U.S. Army Corps 
of Engineers. In 1998, collections are estimated at $645 million. This 
appropriation provides funding derived from the Harbor Services Trust 
Fund to offset costs incurred by Customs in collecting the fee. Starting 
in 2000, funding will be derived from the Harbor Services Fund to offset 
customs cost related to the fee collection.

                                

                               Trust Funds

       Refunds, Transfers, and Expenses of Operation, Puerto Rico

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5687-0-2-806      1998 actual   1999 est.   2000 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......         112         114         116
                                           ---------   ---------  ----------
04.00 Total: Balances and collections...         112         114         119
    Appropriation:
05.01 Refunds, transfers, and expenses 
        of operation, Puerto Rico.......        -112        -111        -112
07.99 Total balance, end of year........                       3           7
---------------------------------------------------------------------------



[[Page 838]]



               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5687-0-2-806      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Direct obligations................         115         111         112
09.01 Reimbursable program..............           4           4           4
                                           ---------   ---------  ----------
10.00   Total new obligations...........         119         115         116
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................           3           1          -3
22.00 New budget authority (gross)......         116         111         112
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           1
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         120         112         109
23.95 Total new obligations.............        -119        -115        -116
24.40 Unobligated balance available, end 
        of year.........................           1          -3          -7
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.25 Appropriation (special fund, 
        indefinite).....................         112         111         112
68.00 Spending authority from offsetting 
        collections: Offsetting 
        collections (cash)..............           5
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................         117         111         112
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year          10          14          18
73.10 Total new obligations.............         119         115         116
73.20 Total outlays (gross).............        -115        -111        -112
73.45 Adjustments in unexpired accounts.          -1
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..          14          18          22
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................         115         111         112
----------------------------------------------------------------------------

    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..................         111         111         112
90.00 Outlays...........................         110         111         112
---------------------------------------------------------------------------

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

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5687-0-2-806      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........          15          15          15
11.3      Other than full-time permanent           1           1           1
11.5      Other personnel compensation..           2           2           2
                                           ---------   ---------  ----------
11.9        Total personnel compensation          18          18          18
12.1    Civilian personnel benefits.....           6           6           9
21.0    Travel and transportation of 
          persons.......................           1           1           2
22.0    Transportation of things........                                   1
23.3    Communications, utilities, and 
          miscellaneous charges.........           1           1           3
25.1    Advisory and assistance services                      10           8
25.2    Other services..................           7
25.4    Operation and maintenance of 
          facilities....................           2
25.7    Operation and maintenance of 
          equipment.....................           2
26.0    Supplies and materials..........           1           1           2
31.0    Equipment.......................           3           3           3
41.0    Payments to the Treasurer of 
          Puerto Rico...................          72          69          56
44.0    Refunds.........................           2           2          10
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..         115         111         112
99.0  Reimbursable obligations..........           2           4           4
99.5  Below reporting threshold.........           2
                                           ---------   ---------  ----------
99.9    Total new obligations...........         119         115         116
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-5687-0-2-806      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
1001  Total compensable workyears: Full-
        time equivalent employment......         337         380         380
---------------------------------------------------------------------------

                                

    Refunds, Transfers, and Expenses, Unclaimed and Abandoned Goods 

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-8789-0-7-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Balance, start of year:
01.99 Balance, start of year............
    Receipts:
02.01 Proceeds of sales of unclaimed, 
        abandoned, and seized goods, 
        U.S. Customs Service, Treasury..           5           7           7
    Appropriation:
05.01 Refunds, transfers and expenses, 
        unclaimed, and abandoned goods..          -5          -7          -7
07.99 Total balance, end of year........
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-8789-0-7-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations.............           8           7           5
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................           4           1           1
22.00 New budget authority (gross)......           5           7           7
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......           9           8           8
23.95 Total new obligations.............          -8          -7          -5
24.40 Unobligated balance available, end 
        of year.........................           1           1           3
----------------------------------------------------------------------------

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

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year                       2           2
73.10 Total new obligations.............           8           7           5
73.20 Total outlays (gross).............          -5          -5          -5
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..           2           2
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................           2           5           7
86.98 Outlays from permanent balances...           4
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........           5           5           5
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................           5           7           7
90.00 Outlays...........................           6           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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
25.2  Other services....................           5

[[Page 839]]

25.7  Operation and maintenance of 
        equipment.......................           2           7           5
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..           7           7           5
99.5  Below reporting threshold.........           1
                                           ---------   ---------  ----------
99.9    Total new obligations...........           8           7           5
---------------------------------------------------------------------------

                                


                                                                



 
                    BUREAU OF ENGRAVING AND PRINTING

                              Federal Funds

Intragovernmental funds:

                  Bureau of Engraving and Printing Fund

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4502-0-4-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Operating expenditures:

09.01   Currency program................         373         453         446
09.02   Postage program.................          67          63          60
09.03   Other programs..................           3           3           3
      Capital investment:

09.11   Purchase of operating equipment.          23          60          59
09.12   Plant alterations and 
          experimental equipment........           1           1           1
                                           ---------   ---------  ----------
10.00   Total new obligations...........         467         580         569
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          63          48          52
22.00 New budget authority (gross)......         452         584         572
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         515         632         624
23.95 Total new obligations.............        -467        -580        -569
24.40 Unobligated balance available, end 
        of year.........................          48          52          55
----------------------------------------------------------------------------

    New budget authority (gross), detail:
68.00 Spending authority from offsetting 
        collections (gross): Offsetting 
        collections (cash)..............         452         584         572
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year         120          90          96
73.10 Total new obligations.............         467         580         569
73.20 Total outlays (gross).............        -497        -574        -552
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..          90          96         113
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................         452         584         572
86.98 Outlays from permanent balances...          45         -10         -20
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         497         574         552
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
          Non-Federal sources:
88.40       Federal sources--Currency...        -380        -515        -506
88.40       Federal sources--Other......          -7          -7          -7
88.40       Non-Federal sources--Postage         -63         -60         -57
88.40       Non-Federal sources--Other..          -2          -2          -2
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........        -452        -584        -572
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays...........................          45         -10         -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 1999 and 2000 are 
    estimated to be 11.4 and 9.0 billion notes, respectively. During 
    1998, the Bureau delivered 9.2 billion Federal Reserve notes.
        Stamps.--This category of work is comprised of postal and 
    internal revenue stamps. The projected requirements for 1999 and 
    2000 are estimated to be 18.0 and 15.0 respectively. In 1998, the 
    Bureau delivered 19.7 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 1998 resulted in a decrease to retained 
earnings of $22.6 million.

                          PERFORMANCE MEASURES

                                     1998 actual  1999 est.   2000 est.
Manufacturing workyears.............       2,068       2,145       1,995
Protection and accountability of 
assets..............................         399         395         395
Resource management workyears.......         320         310         310
                                    ------------------------------------
      Total workyears...............       2,787       2,850       2,700
                                    ====================================
Manufacturing:
  Federal Reserve orders met as 
    requested.......................        100%        100%        100%
  USPS orders met as requested......        100%        100%        100%
  Change in productivity from prior 
    year............................        1.5%          +%          +%
  Manufacturing cost for currency 
    (cost per 1000 notes)...........      $24.34      $26.50      $29.00
  Manufacturing cost for stamps 100 
    stamp flag coil pressure 
    sensitive (cost per 1000 stamps)       $1.39       $1.43       $1.46
  Notes returned by Federal Reserve 
    due to manufacturing defect (per 
    million notes)..................       .0039        .025       .0250
  Stamps returned by USPS due to 
    manufacturing defect (per 
    million notes)..................       .0518       .1000       .1000
  Notes returned by Federal Reserve 
    because of counterfeit 
    deterrence defect (per million 
    notes)..........................       .0049       .0200       .0200
Workload Measure:
  Federal Reserve note deliveries 
    (in billions)...................         9.2        11.4         9.0
  Postage stamp deliveries (in 
    billions).......................        19.7        18.0        15.0
Protection and Accountability of 
    Assets:
  Currency shipment discrepancies 
    (per million notes).............       .0192       .0100       .0100
  Postage Stamp discrepancies (per 
    million stamps).................        12.8        20.0        20.0
Resource Management:
  Annual financial statement audit 
    opinion.........................       (\1\)       (\2\)       (\2\)
    \1\ Unqualified opinion received.
    \2\ Unqualified opinion expected. 

[[Page 840]]

                        Statement of Operations (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code   20-4502-0-4-803    1997 actual    1998 actual     1999 est.      2000 est.
-----------------------------------------------------------------------------------------------
0101  Revenue...........................         431            437           549            518
0102  Expense...........................        -458           -460          -524           -488
                                        ------------ --------------  ------------  -------------
0109  Net income or loss (-)............         -27            -23            25             30
-----------------------------------------------------------------------------------------------

                             Balance Sheet (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code   20-4502-0-4-803    1997 actual    1998 actual     1999 est.      2000 est.
-----------------------------------------------------------------------------------------------
    ASSETS:
      Non-Federal assets:

1206    Receivables, net................          43             41            41             36
1207    Advances and prepayments........           2              1             1              1
      Other Federal assets:

1801    Cash and other monetary assets..         183            138           148            168
1802    Inventories and related 
          properties....................          54             70            74             61
1803    Property, plant and equipment, 
          net...........................         361            351           360            391
1901    Other assets--Machinery repair 
          parts.........................          24             27            27             27
                                        ------------ --------------  ------------  -------------
1999    Total assets....................         667            628           651            684
    LIABILITIES:
2101  Federal liabilities: Accounts 
        payable.........................          22             23            22             21
      Non-Federal liabilities:

2201    Accounts payable................          44             24            25             27
2206    Pension and other actuarial 
          liabilities...................          38             41            39             41
                                        ------------ --------------  ------------  -------------
2999    Total liabilities...............         104             88            86             89
    NET POSITION:
3100  Appropriated capital..............          32             32            32             32
3300  Cumulative results of operations..         531            508           533            563
                                        ------------ --------------  ------------  -------------
3999    Total net position..............         563            540           565            595
                                        ------------ --------------  ------------  -------------
4999  Total liabilities and net position         667            628           651            684
-----------------------------------------------------------------------------------------------

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4502-0-4-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Personnel compensation:

11.1    Full-time permanent.............         123         126         125
11.3    Other than full-time permanent..           3           3           3
11.5    Other personnel compensation....          27          32          30
                                           ---------   ---------  ----------
11.9      Total personnel compensation..         153         161         158
12.1  Civilian personnel benefits.......          29          32          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          12
24.0  Printing and reproduction.........           1           1           1
25.2  Other services....................          51          56          57
26.0  Supplies and materials............         195         249         244
31.0  Equipment.........................          24          61          60
42.0  Insurance claims and indemnities..                       1           1
                                           ---------   ---------  ----------
99.9    Total new obligations...........         467         580         569
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-4502-0-4-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
2001  Total compensable workyears: Full-
        time equivalent employment......       2,532       2,589       2,589
---------------------------------------------------------------------------

                                


 
                           UNITED STATES MINT

                              Federal Funds

Public enterprise revolving funds:

                United States Mint Public Enterprise Fund

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4159-0-3-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
09.01 Circulating coinage...............         364         248         200
09.02 Numismatic and investment products         621         868         951
09.03 Protection........................          19          18          20
                                           ---------   ---------  ----------
10.00   Total new obligations...........       1,004       1,134       1,171
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          14          31          31
22.00 New budget authority (gross)......       1,021       1,134       1,171
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......       1,035       1,165       1,202
23.95 Total new obligations.............      -1,004      -1,134      -1,171
24.40 Unobligated balance available, end 
        of year.........................          31          31          31
----------------------------------------------------------------------------

    New budget authority (gross), detail:
68.00 Spending authority from offsetting 
        collections (gross): Offsetting 
        collections (cash)..............       1,021       1,134       1,171
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year          93         172         172
73.10 Total new obligations.............       1,004       1,134       1,171
73.20 Total outlays (gross).............        -925      -1,134      -1,171
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..         172         172         172
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................         925       1,134       1,171
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
          Non-Federal sources:
88.40       circulating coinage.........        -389        -266        -220
88.40       numismatic and investment 
              products..................        -632        -868        -951
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........      -1,021      -1,134      -1,171
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays...........................         -96
---------------------------------------------------------------------------

    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 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 Administration is developing 
Performance Based Organization proposals throughout the government, 
including one for the Mint.

    The operations of the Mint are divided into three major activities: 
Circulating Coinage; Numismatic and Investment Products; and Protection. 
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. 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 1998, the Mint transferred $562 
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 for sale to the Federal Reserve System as determined 
by public demand. In 2000, this activity will manufacture 17.9 billion 
coins for sale to the Federal Reserve System. In 1996, with the merger 
of the former Coinage Metal

[[Page 841]]

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 2000, this activity will fund the Library of Congress 
Bicentennial Commemorative Coin Act of 1998. In addition, the Fifty 
States Commemorative Coin Program Act authorized, beginning in 1999, the 
issuance of quarters for sale to the public and to the Federal Reserve 
System honoring each of the 50 states with a design emblematic of that 
state. These quarters will be issued in the order of each state's 
admission to the Union. The Mint will produce five different state 
quarter designs each year resulting in a 10-year program. All coins 
produced for this program are considered to be numismatic products 
(Public Law 105-124).

    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.

                                     1998 actual  1999 est.   2000 est.
  Circulating Coinage Activity:
Frequency of time meeting a minimum 
inventory level.....................       81.8%        100%        100%
  Federal Reserve Bank Customer 
    Satisfaction Survey--...........          NA         85%         85%
  Average cost per 1000 units of 
    circulating clad coinage 
    (including metal)...............         N/A      $33.84      $34.48
  Average cost per 1000 units of 
    circulating pennies (including 
    metal)..........................         N/A       $7.69       $7.74
  Clad coins produced per 
    circulating production payroll 
    dollars.........................         N/A         170         170
Numismatic and Investment Products:
  American Customer Satisfaction 
    Index score of 85...............         N/A          85          75
  Percentage of Numismatic product 
    orders shipped within the Mint's 
    published turnaround time 
    standards.......................         N/A          98          98
  Numismatic contribution margin 
    for: bullion....................         N/A          1%          1%
  non-bullion.......................         N/A         15%         15%
Protection:
  Losses as a percentage of Reserve 
    Value...........................       0.000       0.000       0.000
    * Based upon data through 7/31/98.

                        Statement of Operations (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code   20-4159-0-3-803    1997 actual    1998 actual     1999 est.      2000 est.
-----------------------------------------------------------------------------------------------
0101  Revenue...........................         715          1,035         1,165          1,202
0102  Expense...........................        -701         -1,004        -1,134         -1,171
                                        ------------ --------------  ------------  -------------
0109  Net income or loss (-)............          14             31            31             31
-----------------------------------------------------------------------------------------------

                             Balance Sheet (in millions of dollars)

-----------------------------------------------------------------------------------------------
Identification code   20-4159-0-3-803    1997 actual    1998 actual     1999 est.      2000 est.
-----------------------------------------------------------------------------------------------
    ASSETS:
      Federal assets:

1101    Fund balances with Treasury.....         107            202           107            110
        Investments in US securities:
1106      Receivables, net..............           4              3             3              3
1107      Advances and prepayments......          13                            6              6
      Other Federal assets:

1802    Inventories and related 
          properties....................         298            178           305            290
1803    Property, plant and equipment, 
          net...........................         100            154           294            347
1901    Other assets....................          65             55            60             60
                                        ------------ --------------  ------------  -------------
1999    Total assets....................         587            592           775            816
    LIABILITIES:
2101  Federal liabilities: Accounts 
        payable.........................         137             93           120            125
      Non-Federal liabilities:

2201    Accounts payable................          23             39            12             15
2207    Other...........................          50             45           120            117
                                        ------------ --------------  ------------  -------------
2999    Total liabilities...............         210            177           252            257
    NET POSITION:
3300  Cumulative results of operations..         377            415           523            559
                                        ------------ --------------  ------------  -------------
3999    Total net position..............         377            415           523            559
                                        ------------ --------------  ------------  -------------
4999  Total liabilities and net position         587            592           775            816
-----------------------------------------------------------------------------------------------

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4159-0-3-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Personnel compensation:

11.1    Full-time permanent.............          79          98         100
11.3    Other than full-time permanent..           1           1           1
11.5    Other personnel compensation....           7           4           4
                                           ---------   ---------  ----------
11.9      Total personnel compensation..          87         103         105
12.1  Civilian personnel benefits.......          22          26          27
13.0  Benefits for former personnel.....           1           1           1
21.0  Travel and transportation of 
        persons.........................           3           4           4
22.0  Transportation of things..........          11          14          18
23.1  Rental payments to GSA............           3           1
23.2  Rental payments to others.........           2           1           1
23.3  Communications,utilities,and 
        miscellanoues charges...........          12          18          20
24.0  Printing and reproduction.........           2           3           3
25.2  Other services....................          48          60          58
26.0  Supplies and materials............         681         834         878
31.0  Equipment.........................          34          44          25
32.0  Land and structures...............          98          25          31
                                           ---------   ---------  ----------
99.9    Total new obligations...........       1,004       1,134       1,171
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-4159-0-3-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
2001  Total compensable workyears: Full-
        time equivalent employment......       2,010       2,466       2,475
---------------------------------------------------------------------------

                                


 
                        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, [$176,500,000] $182,219,000, 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, 2001] expended, for [information] systems 
modernization [initiatives]: Provided, That the sum appropriated herein 
from the General Fund for fiscal year [1999] 2000 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 [1999] 2000 appropriation from the General Fund 
estimated at [$172,100,000] $177,819,000, 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] 1012 of Public 
Law 101-380[: Provided further, That notwithstanding any other 
provisions of law, effective upon enactment and thereafter, the Bureau 
of the Public Debt shall be fully and directly reimbursed by the funds 
described in section 104 of Public Law 101-136 (103 Stat. 789) for costs 
and services performed by the Bureau in the administration of such 
funds]. (Treasury Department Appropriations Act, 1999, as included in 
Public Law 105-277, section 101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0560-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Savings and retirement 
          securities....................         119         136         139
00.02   Marketable and special 
          securities....................          49          40          39
00.03   Reimbursements to Federal 
          Reserve Banks.................         140         145         169
09.01 Reimbursable program..............           6           8           8
                                           ---------   ---------  ----------
10.00   Total new obligations...........         314         329         355
----------------------------------------------------------------------------

[[Page 842]]



    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          11           8
22.00 New budget authority (gross)......         311         321         355
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         322         329         355
23.95 Total new obligations.............        -314        -329        -355
24.40 Unobligated balance available, end 
        of year.........................           8
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................         170         173         178
42.00   Transferred from other accounts.                       1
                                           ---------   ---------  ----------
43.00     Appropriation (total).........         170         174         178
      Permanent:

60.05   Appropriation (indefinite)......         135         139         169
68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).           6           8           8
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................         311         321         355
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year          51          89         100
73.10 Total new obligations.............         314         329         355
73.20 Total outlays (gross).............        -276        -318        -336
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..          89         100         119
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority         159         150         150
86.93 Outlays from current balances.....          12          15          24
86.97 Outlays from new permanent 
        authority.......................          79         112         127
86.98 Outlays from permanent balances...          26          41          35
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         276         318         336
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
88.00     Federal sources...............          -2          -4          -4
88.40     Non-Federal sources...........          -4          -4          -4
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........          -6          -8          -8
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         305         313         347
90.00 Outlays...........................         269         310         328
---------------------------------------------------------------------------

    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 involves 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.

                                     1998 actual  1999 est.   2000 est.
  Number of Savings Securities 
    Redemptions (000)...............      73,795      79,000      73,500
  Number of Savings Securities 
    Issued (000)....................      55,060      65,000      60,000
      Number of Reissues and Claims 
        (000).......................       3,250       4,000       4,000
Provide quality service to 
    purchasers of savings bonds:
    Percent over-the-counter issued 
      within three weeks............        99.9          95          95
    Percent of customer service 
      transactions within four weeks       92.61          90          90

    Marketable and special securities.--This activity involves 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.

                                     1998 actual  1999 est.   2000 est.

Meet the borrowing needs of the 
    Federal Government:
  Percent of auctions completed 
    without error...................         100         100         100
  Percent completed within one hour.          90          90          95
Quality service to investors:
  Percent of TD transactions within 
    3 weeks.........................        98.9          90          90
  Percent of TD payments timely.....         100         100         100
  Percent of TD payments accurately.         100        99.9        99.9
  Percent CBE payments accurately 
    and timely......................         100         100         100
  Process Government Securities 
    Investment Program transactions 
    timely..........................         N/A         100         100
  Process Government Securities 
    Investment Program transactions 
    accurately......................         N/A        99.9        99.9

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0560-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........          65          57          60
11.5      Other personnel compensation..           4           4           4
                                           ---------   ---------  ----------
11.9        Total personnel compensation          69          61          64
12.1    Civilian personnel benefits.....          16          14          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          19          18
24.0    Printing and reproduction.......           5           4           4
25.1    Advisory and assistance services           1
25.2    Other services..................          38          38          38
25.3    Purchases of goods and services 
          from Government accounts......         142         163         188
25.7    Operation and maintenance of 
          equipment.....................           3           3           3
26.0    Supplies and materials..........           2           3           2
31.0    Equipment.......................           6           6           6
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..         308         320         347
99.0  Reimbursable obligations..........           6           8           8
99.5  Below reporting threshold.........                       1
                                           ---------   ---------  ----------
99.9    Total new obligations...........         314         329         355
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0560-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: Full-
        time equivalent employment......       1,656       1,480       1,480
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......          93          93          93
---------------------------------------------------------------------------

                                

                Payment of Government Losses in Shipment

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1710-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

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

[[Page 843]]



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

    New budget authority (gross), detail:
60.00 Appropriation.....................           1           1           1
----------------------------------------------------------------------------

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

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

    Net budget authority and outlays:
89.00 Budget authority..................           1           1           1
90.00 Outlays...........................           1           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 provide America's 
taxpayers top quality service by helping them understand and meet their 
tax responsibilities and by applying the tax law with integrity and 
fairness to all.

    To achieve this mission, the Service has established three strategic 
goals. In order to achieve the first goal ``Service to Each Taxpayer,'' 
the IRS will make filing easier, provide first quality service to each 
taxpayer needing help with his or her return or account, provide prompt, 
professional, helpful treatment to taxpayers in cases where additional 
taxes may be due, and improve taxpayer access to toll-free telephone 
assistance. Second, to achieve the goal of ``Service to All Taxpayers,'' 
the IRS will increase fairness of compliance, and increase overall 
compliance. The Service will meet its third goal ``Productivity Through 
a Quality Work Environment,'' by increasing employee job satisfaction 
and productivity while the economy grows and service improves.

    The IRS is changing the way it uses measures to focus attention on 
priorities, assess organizational performance and identify improvement 
opportunities. Management processes and activities are being realigned 
to ensure that they support the mission of the IRS and incorporate the 
principles of a balanced measurement system. Under this new approach, 
the framework for measuring organizational performance will balance the 
Service's focus across three major areas: business results, customer 
satisfaction, and employee satisfaction, with business results being 
comprised of measures of quality and quantity. Unlike previous 
measurement efforts, the redesigned measures will ensure that customer 
and employee satisfaction share equal importance with business results 
in driving the agency's actions and programs.

    The Service's sixteen budget activities represent the Service's 
various functional components; each activity contributes to the 
achievement of the Service's mission and strategic mission and strategic 
objectives.

                    SERVICEWIDE PERFORMANCE MEASURES

                                     1998 actual  1999 est.   2000 est.
Strategic Goals:
  Service to Each Taxpayer:
    Toll-Free Level of Access.......       89.9%      80-90%      80-90%
    Number of Calls Answered--
      Includes Automated 
      (millions)--workload 
      projection only \1\...........       113.3       120.3       120.3
    Tax Law Accuracy Rate for 
      Taxpayer Inquiries (Toll Free)       93.8%     \2\ 85%     \2\ 85%
    Customer Satisfaction--Toll Free         N/A    Baseline         TBD
    Number of Taxpayers Served--
      Walk-In (millions)--workload 
      projection only \1\...........        10.3        10.0        10.0
    Customer Satisfaction--Walk-In..         N/A    Baseline         TBD
    Customer Satisfaction--Field and 
      Office Examination............         N/A    Baseline         TBD
    Field Collection Quality........         N/A    Baseline         TBD
    Field and Office Examination 
      Quality.......................         N/A    Baseline         TBD
    Customer Satisfaction--Field 
      Collection....................         N/A    Baseline         TBD
  Service to All Taxpayers:
    Total Net Revenue Collected 
      (trillions)--workload 
      projection only \1\...........      $1.616      $1.725      $1.785
    Total Enforcement Revenue 
      Collected--workload projection 
      only \1\......................       $35.2       $33.3       $33.3
    Total Enforcement Revenue 
      Protected--workload projection 
      only \1\......................        $7.2        $7.2        $7.2
    Alternative Treatment Revenue 
      Collected.....................         N/A    Baseline         TDB
  Productivity Through a Quality 
    Work Environment:
    Employee Satisfaction 
      (Servicewide).................         N/A    Baseline         TBD
    IRS Productivity Measure 
      (placeholder).................         N/A         N/A    Baseline

    \1\ This measure is not intended to be a performance target but is to be 
used only as a workload projection.
    \2\ Starting in 1999, Tax Law Accuracy will be generated by the 
Centralized Quality Review System (CQRS), a new quality review system that 
is more comprehensive than the Integrated Test Call Survey System (ITCSS) 
used in prior years.

                                

                              Federal Funds

General and special funds:

                 Processing, Assistance, and Management

    For necessary expenses of the Internal Revenue Service for tax 
returns processing; revenue accounting; tax law and account assistance 
to taxpayers by telephone and correspondence; 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; 
[$3,086,208,000] $3,312,535,000, 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[: 
Provided, That of the amount provided, $105,000,000 shall remain 
available until expended for postage and shall not be obligated before 
September 30, 1999: Provided further, That, pursuant to 39 U.S.C. 
3206(a), funds shall continue to be provided to the United States Postal 
Service for postage due: Provided further, That of the amount provided, 
$25,000,000 shall not be available for obligation until September 30, 
1999]. (Treasury, Postal Service, and General Government Appropriations 
Act, 1999, as included in Public Law 105-277, section 101(h).)

              Unavailable Collections (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0912-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Balance, start of year:
01.99 Balance, start of year............           6           4
    Receipts:
02.01 New installment agreements fees...          82          85          87
02.02 Restructured installment 
        agreements fees.................          11          11          11
02.03 Enrolled agent fee increase.......                       2
02.04 General user fees, miscellaneous 
        retained fees...................           3           3           3
                                           ---------   ---------  ----------
02.99   Total receipts..................          96         101         101
                                           ---------   ---------  ----------
04.00 Total: Balances and collections...         102         105         101
    Appropriation:
05.01 Processing, assistance, and 
        management......................         -19         -86         -82
05.02 Tax law enforcement...............          -2         -19         -19
05.03 Information systems...............         -77
                                           ---------   ---------  ----------
05.99 Subtotal appropriation............         -98        -105        -101
07.99 Total balance, end of year........           4
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0912-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Submission processing...........         848         929         998
00.02   Telephone and correspondence....         845         839       1,030
00.03   Document matching...............          57          61          63
00.04   Inspection......................         103
00.05   Management services.............         516         583         617
00.06   Rent and utilities..............         600         671         688
09.01 Reimbursable program..............          33          33          33
                                           ---------   ---------  ----------
10.00   Total new obligations...........       3,002       3,116       3,429
----------------------------------------------------------------------------

[[Page 844]]



    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................         *37          12
22.00 New budget authority (gross)......       2,997       3,104       3,429
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           5
22.21 Unobligated balance transferred to 
        other accounts..................        *-27
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......       3,012       3,116       3,429
23.95 Total new obligations.............      -3,002      -3,116      -3,429
24.40 Unobligated balance available, end 
        of year.........................          12
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................       2,925       3,086       3,313
41.00   Transferred to other accounts...                    -101
42.00   Transferred from other accounts.          20
                                           ---------   ---------  ----------
43.00     Appropriation (total).........       2,945       2,985       3,313
      Permanent:

60.25   Appropriation (special fund, 
          indefinite)...................          19          86          82
68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).          33          33          34
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................       2,997       3,104       3,429
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year         270         538         674
73.10 Total new obligations.............       3,002       3,116       3,429
73.20 Total outlays (gross).............      -2,723      -2,980      -3,400
73.40 Adjustments in expired accounts...          -4
73.45 Adjustments in unexpired accounts.          -5
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..         538         674         703
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority       2,570       2,716       3,015
86.93 Outlays from current balances.....         120         148         269
86.97 Outlays from new permanent 
        authority.......................          33         116         113
86.98 Outlays from permanent balances...                                   3
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........       2,723       2,980       3,400
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........         -33         -33         -34
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................       2,964       3,071       3,395
90.00 Outlays...........................       2,690       2,947       3,366
---------------------------------------------------------------------------
    *Under review.

    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 background investigations; and managing financial resources, 
rent and utilities.

    Submission Processing.--This activity enables the Internal Revenue 
Service to receive and process paper and electronic income tax returns 
and supplemental documents; process and account for tax revenues; 
distribute publications and tax forms to taxpayers; process information 
returns such as wage, dividend, and interest statements; provide for 
payment of refunds, issue notices that payments are overdue, identify 
possible non-filers for investigation; and assist in the selection of 
tax returns for audit. Within this activity are all actions associated 
with Electronic Tax Administration, including receipt of electronically 
filed tax returns, information documents, and taxes due; electronic 
refund payments to taxpayers; and electronic communications between the 
IRS and taxpayers or third parties.

    Telephone and Correspondence.--This activity enables the IRS to 
ensure that taxpayers have an advocate to represent their interests 
within the Service; resolve taxpayers' problems through prompt 
identification, referral and settlement; prevent future problems through 
prompt identification of the underlying causes of taxpayers' problems; 
operate districts' and service centers' toll-free telephone operations, 
which provide responses to taxpayer requests received via telephone; 
perform adjustments and taxpayer relations functions which receive and 
analyze taxpayer inquiries initiated by correspondence; initiate 
contacts with taxpayers to resolve accounts before District Office 
action is required; prepare and issue letters proposing assessments; 
issue statutory notices of deficiency; operate the Automated Collection 
System; and determine taxpayers' correct income levels and corresponding 
tax liabilities.

    Inspection.--Pursuant to Public Law 105-206, the functions and 
associated resources of the Inspection activity were transferred to the 
Treasury Inspector General for Tax Administration on January 19, 1999.

    Document Matching.--This activity includes the Underreporter, 
Combined Annual Wage Reporting (CAWR), and Federal Unemployment Tax Act 
(FUTA) Programs. The Document Matching Program enables the Service to 
identify and follow-up on income reporting discrepancies and 
unsubstantiated deductions and to verify facts and amounts in question 
through taxpayer contact prior to assessing additional tax or refunding 
excess credits. These taxpayer contacts are carried out in service 
centers through correspondence.

    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 the Service's planning, budgeting, and 
communication strategies, conducting analysis of programs and 
investments to support strategic decision-making, acquiring resources, 
and maintaining controls and safeguards over those resources, conducting 
personnel security investigations as required and developing and 
managing the human, and logistical 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.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0912-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........       1,168       1,165       1,267
11.3      Other than full-time permanent         253         278         316
11.5      Other personnel compensation..          79          66          66
                                           ---------   ---------  ----------
11.9        Total personnel compensation       1,500       1,509       1,649
12.1    Civilian personnel benefits.....         374         366         455
13.0    Benefits for former personnel...          29          30          33
21.0    Travel and transportation of 
          persons.......................          33          35          42
22.0    Transportation of things........          16          15          17
23.1    Rental payments to GSA..........         498         615         615
23.3    Communications, utilities, and 
          miscellaneous charges.........         146         141         140
24.0    Printing and reproduction.......          79         102         102
25.1    Advisory and assistance services          11          34          54
25.2    Other services..................         188         152         204
25.4    Operation and maintenance of 
          facilities....................           8          35          35
25.6    Medical care....................           1           1           1
25.7    Operation and maintenance of 
          equipment.....................          35           6           6
26.0    Supplies and materials..........          17          18          18
31.0    Equipment.......................          30          18          18
41.0    Grants, subsidies, and 
          contributions.................           4           6           6
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..       2,969       3,083       3,395
99.0  Reimbursable obligations..........          33          33          34
                                           ---------   ---------  ----------
99.9    Total new obligations...........       3,002       3,116       3,429
---------------------------------------------------------------------------

[[Page 845]]



                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0912-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: Full-
        time equivalent employment......      43,855      43,676      44,691
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......         635         647         647
---------------------------------------------------------------------------

                                

                           Tax Law Enforcement

                         [including rescission]

    For necessary expenses of the Internal Revenue Service for 
determining and establishing tax liabilities; providing litigation 
support; issuing 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; 
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, 
[$3,164,189,000] $3,336,838,000, of which not to exceed $1,000,000 shall 
remain available until September 30, 2002 for research. (Treasury 
Department Appropriations Act, 1999, as included in Public Law 105-277, 
section 101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0913-0-1-999      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Criminal investigations.........         372         368         376
00.02   Examination.....................       1,677       1,729       1,845
00.03   Collection......................         681         687         713
00.04   Employee plans and exempt 
          organizations.................         132         140         150
00.05   Statistics of income............          24          27          29
00.06   Chief Counsel...................         218         233         243
09.01 Reimbursable program..............          62          63          65
                                           ---------   ---------  ----------
10.00   Total new obligations...........       3,166       3,247       3,421
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................         *42           1
22.00 New budget authority (gross)......       3,137       3,247       3,421
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................          29
22.21 Unobligated balance transferred to 
        other accounts..................        *-37
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......       3,171       3,248       3,421
23.95 Total new obligations.............      -3,166      -3,247      -3,421
23.98 Unobligated balance expiring......          -2
24.40 Unobligated balance available, end 
        of year.........................           1
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................       3,143       3,164       3,337
40.35   Appropriation rescinded.........         -32
41.00   Transferred to other accounts...         -40
42.00   Transferred from other accounts.           2           1
                                           ---------   ---------  ----------
43.00     Appropriation (total).........       3,073       3,165       3,337
      Permanent:

60.25   Appropriation (special fund, 
          indefinite)...................           2          19          19
68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).          62          63          65
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................       3,137       3,247       3,421
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year         354         288         373
73.10 Total new obligations.............       3,166       3,247       3,421
73.20 Total outlays (gross).............      -3,208      -3,161      -3,411
73.40 Adjustments in expired accounts...           5
73.45 Adjustments in unexpired accounts.         -29
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..         288         373         383
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority       2,914       2,975       3,136
86.93 Outlays from current balances.....         230         105         190
86.97 Outlays from new permanent 
        authority.......................          64          82          84
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........       3,208       3,161       3,411
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........         -62         -63         -65
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................       3,075       3,184       3,356
90.00 Outlays...........................       3,146       3,098       3,346
---------------------------------------------------------------------------
    *Under review.

    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, and securing unfiled 
tax returns and payments. This appropriation supports the Statistics of 
Income activity, which provides annual income, financial, and tax data 
from returns filed by individuals, corporation, and tax-exempt 
organizations. Likewise, it provides resources for market-based research 
to identify compliance issues, for conducting tests of treatments to 
address non-compliance, and for the implementation of successful 
treatments of taxpayer non-compliant behavior. Finally, this 
appropriation provides for legal counsel regarding legal interpretation 
of the law and representation in litigation. This request ensures IRS's 
ability to provide equitable application and enforcement of the tax 
laws, to provide information and assistance to taxpayers to help them 
comply with the tax laws, to identify possible nonfilers for 
investigations, and to investigate violations of criminal statutes, 
including both tax and money laundering charges, that fall under the 
jurisdiction of the Internal Revenue Service.

    Criminal Investigation.--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 and related financial investigations. It also 
includes the investigation and recommendation of prosecution of money 
laundering violations associated with narcotics organizations and other 
areas of fraud. The IRS serves as the Treasury Department's primary 
receiver and processor of statutory filed Bank Secrecy Act and Title 26 
Currency Reports and provides database accessibility to the law 
enforcement and tax administration communities.

    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 the explanation of these corrections to taxpayers. This activity 
also includes taxpayer education, which is designed to assist taxpayers 
in complying with their Federal Income Tax liabilities. 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

[[Page 846]]

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 
operations 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; assists taxpayers in resolving tax 
account problems; helps taxpayers in complying with tax laws; protects 
the Government's interest in litigation proceedings; and takes 
appropriate enforcement actions when warranted.

    Employee Plans and Exempt Organizations.--This activity ensures 
compliance with tax laws by monitoring employee pension plans, exempt 
organizations, and tax-exempt bonds. It monitors employee benefits plans 
to ensure compliance with the Employee Retirement Income Security Act of 
1974, as amended, and entities exempt from Federal Income Tax to ensure 
compliance with statutory requirements; issues private letter rulings, 
determination and opinion letters relating to employee plans, actuarial 
matters, private foundations and other exempt organizations, as well as 
other guidance of general applicability with respect to the above 
taxpayers; administers voluntary compliance correction programs to 
ensure plan benefits for participants are protected; examines returns of 
employee benefit plans and tax-exempt organizations, and examines tax-
exempt bond issues, and conducts a Coordinated Examination Program for 
large exempt organizations.

    Statistics of Income.--This activity publishes Statistics of Income 
Reports on the operation of income tax law, 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.--This activity is the 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.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0913-0-1-999      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........       2,207       2,265       2,349
11.3      Other than full-time permanent          39          43          38
11.5      Other personnel compensation..          72          77          81
11.8      Special personal services 
            payments....................          13          13          13
                                           ---------   ---------  ----------
11.9        Total personnel compensation       2,331       2,398       2,481
12.1    Civilian personnel benefits.....         514         536         609
13.0    Benefits for former personnel...          19          18          18
21.0    Travel and transportation of 
          persons.......................          85          90          92
22.0    Transportation of things........           5           3           5
23.3    Communications, utilities, and 
          miscellaneous charges.........           3           4           4
24.0    Printing and reproduction.......           1           1           1
25.1    Advisory and assistance services           4          10          11
25.2    Other services..................          73          72          79
25.4    Operation and maintenance of 
          facilities....................           3           1           1
25.5    Research and development 
          contracts.....................                       5           6
25.7    Operation and maintenance of 
          equipment.....................          13           7           7
26.0    Supplies and materials..........          18          25          25
31.0    Equipment.......................          29          11          11
41.0    Grants, subsidies, and 
          contributions.................                                   4
42.0    Insurance claims and indemnities           4
91.0    Unvouchered.....................           3           3           2
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..       3,105       3,184       3,356
99.0  Reimbursable obligations..........          61          63          65
                                           ---------   ---------  ----------
99.9    Total new obligations...........       3,166       3,247       3,421
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0913-0-1-999      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: Full-
        time equivalent employment......      44,590      43,888      43,677
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......         384         392         392
---------------------------------------------------------------------------

                                

             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), [$143,000,000] $144,000,000, 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, 
1999, as included in Public Law 105-277, section 101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0917-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Earned Income Tax Credit..........         136         143         144
                                           ---------   ---------  ----------
10.00   Total obligations...............         136         143         144
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......         138         143         144
23.95 Total new obligations.............        -136        -143        -144
23.98 Unobligated balance expiring......          -2
----------------------------------------------------------------------------

    New budget authority (gross), detail:
40.00 Appropriation.....................         138         143         144
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year                      25          35
73.10 Total new obligations.............         136         143         144
73.20 Total outlays (gross).............        -110        -133        -144
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..          25          35          35
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority         110         133         134
86.93 Outlays from current balances.....                                  10
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         110         133         144
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         138         143         144
90.00 Outlays...........................         110         133         144
---------------------------------------------------------------------------

    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 include 
expanded use of math error authority and

[[Page 847]]

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 aid 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, reimbursements to the Social Security 
Administration (SSA) for enhancements to the SSA numbering systems and 
cooperative efforts with State vital statistics offices.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0917-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Personnel compensation:

11.1    Full-time permanent.............          40          48          49
11.3    Other than full-time permanent..          38          22          22
11.5    Other personnel compensation....           6           4           4
                                           ---------   ---------  ----------
11.9      Total personnel compensation..          84          74          75
12.1  Civilian personnel benefits.......          20          17          17
21.0  Travel and transportation of 
        persons.........................           1           3           3
23.3  Communications, utilities, and 
        miscellaneous charges...........           4           9           9
24.0  Printing and reproduction.........           1           5           5
25.1  Advisory and assistance services..           1           1           1
25.2  Other services....................           9          21          21
25.4  Operation and maintenance of 
        facilities......................                       1           1
25.7  Operation and maintenance of 
        equipment.......................           2           4           4
26.0  Supplies and materials............           1           1           1
31.0  Equipment.........................          13           7           7
                                           ---------   ---------  ----------
99.9    Total new obligations...........         136         143         144
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0917-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
1001  Total compensable workyears: Full-
        time equivalent employment......       2,358       1,972       2,095
---------------------------------------------------------------------------

                                

                           Information Systems

    For necessary expenses of the Internal Revenue Service for 
information systems and telecommunications support, 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, [$1,265,456,000, which shall remain available until 
September 30, 2000, and of which $103,000,000 shall be available only 
for improvements to customer service] $1,445,401,000. (Treasury 
Department Appropriations Act, 1999, as included in Public Law 105-277, 
section 101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0919-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Operational Information Systems.       1,080       1,202       1,139
00.02   Year 2000.......................         446         358         250
00.03   Information Systems Investments.          29         218          66
09.01 Reimbursable program..............           6           6           6
                                           ---------   ---------  ----------
10.00   Total new obligations...........       1,561       1,784       1,461
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................        *151          35
22.00 New budget authority (gross)......       1,375       1,748       1,461
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           6
22.22 Unobligated balance transferred 
        from other accounts.............         *64
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......       1,596       1,783       1,461
23.95 Total new obligations.............      -1,561      -1,784      -1,461
24.40 Unobligated balance available, end 
        of year.........................          35
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................       1,272       1,265       1,455
41.00   Transferred to other accounts...                      -6
42.00   Transferred from other accounts.          20         483
                                           ---------   ---------  ----------
43.00     Appropriation (total).........       1,292       1,742       1,455
      Permanent:

60.25   Appropriation (special fund, 
          indefinite)...................          77
68.00   Spending authority from 
          offsetting collections: 
          Offsetting collections (cash).           6           6           6
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................       1,375       1,748       1,461
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year         545         709         747
73.10 Total new obligations.............       1,561       1,784       1,461
73.20 Total outlays (gross).............      -1,369      -1,746      -1,400
73.40 Adjustments in expired accounts...         -23
73.45 Adjustments in unexpired accounts.          -6
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..         709         747         808
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority         935       1,292         946
86.93 Outlays from current balances.....         351         449         447
86.97 Outlays from new permanent 
        authority.......................          83           6           6
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........       1,369       1,746       1,400
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........          -6          -6          -6
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................       1,369       1,742       1,455
90.00 Outlays...........................       1,363       1,740       1,394
---------------------------------------------------------------------------
    * Under Review.

    This appropriation provides for Servicewide information systems 
operations and maintenance, Year 2000 (Y2K) conversion, and investments 
to enhance current operating systems or develop new systems. It provides 
the resources to manage, maintain, and operate the information systems 
supporting Federal tax administration. The Service's business activities 
rely on these information systems to process tax and related documents, 
to account for tax revenues collected, to send out bills for taxes owed, 
and to issue refunds. The appropriation includes staffing, 
telecommunications, and related support to convert and ensure Y2K 
compliance of the programming code operating IRS tax administration 
systems. Additionally, hardware and software (including commercial-off-
the-shelf), and contractual services to design, develop, and deploy new 
systems and to enhance existing systems are funded in this 
appropriation.

    Operations and Maintenance.--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 Mar

[[Page 848]]

tinsburg Tennessee, and Detroit Computing Centers, 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 
system; and to operate and administer the Service's hardware 
infrastructure of mainframes, minicomputers, personal computers and 
networks. Pursuant to Public Law 105-206, information systems associated 
with the Inspection activity were transferred to the Treasury Inspector 
General for Tax Administration on January 19, 1999.

    Year 2000.--This activity provides the salaries, benefits, and 
related costs associated with the Y2K conversion of the Service's 
Information Systems, which also includes funding for Mainframe 
Consolidation and the Integrated Submission and Remittance Processing 
System.

    Investments.--This activity provides for salaries and benefits, 
hardware, software and contractual services for investments in new 
systems and major enhancements over $500 thousand to the operating 
systems for the Operations and Maintenance activity. It also includes 
activities that focus on developing and enhancing systems that are 
critical to the Modernization Blueprint, including the architecture, 
engineering, and infrastructure activities.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0919-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........         371         509         409
11.3      Other than full-time permanent           5
11.5      Other personnel compensation..          23          15          13
                                           ---------   ---------  ----------
11.9        Total personnel compensation         399         524         422
12.1    Civilian personnel benefits.....          84         119         109
21.0    Travel and transportation of 
          persons.......................          19          28          21
22.0    Transportation of things........           1                       2
23.3    Communications, utilities, and 
          miscellaneous charges.........         218         226         224
24.0    Printing and reproduction.......           1           2           2
25.1    Advisory and assistance services          21           5           4
25.2    Other services..................         360         415         296
25.4    Operation and maintenance of 
          facilities....................          15           5           7
25.6    Medical care....................           1
25.7    Operation and maintenance of 
          equipment.....................          66         139         155
26.0    Supplies and materials..........          13          20          18
31.0    Equipment.......................         357         295         195
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..       1,555       1,778       1,455
99.0  Reimbursable obligations..........           6           6           6
                                           ---------   ---------  ----------
99.9    Total new obligations...........       1,561       1,784       1,461
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-0919-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Direct:
1001  Total compensable workyears: Full-
        time equivalent employment......       7,234       8,184       7,399
    Reimbursable:
2001  Total compensable workyears: Full-
        time equivalent employment......          33          34          34
---------------------------------------------------------------------------

                                

                   Information Technology Investments

    [For necessary expenses of the Internal Revenue Service, 
$211,000,000, to remain available until September 30, 2002, for the 
capital asset acquisition of information technology systems, including 
management and related contractual costs of such acquisition, and 
including contractual costs associated with operations authorized by 5 
U.S.C. 3109: Provided, That none of these funds is available for 
obligation until September 30, 1999: Provided further, That none of 
these funds shall be obligated until the Internal Revenue Service and 
the Department of the Treasury submit 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 and in the fiscal year 1998 budget; (3) is 
reviewed and approved by the Office of Management and Budget, the 
Department of the Treasury's IRS Management Board, and 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.] For 
necessary expenses of the Internal Revenue Service, $325,000,000, to 
become available on October 1, 2000, and remain available until 
expended, for the capital asset acquisition of information technology 
systems, including management and services as authorized by 5 U.S.C. 
3109: Provided, That none of these funds shall be obligated until ten 
days after a spending plan for these funds has been submitted to the 
Office of Management and Budget and the Internal Revenue Service 
Oversight Board, established by section 1101 of P.L. 105-206, for 
review. (Treasury Department Appropriations Act, 1999, as included in 
Public Law 105-277, section 101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0921-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
00.01 Information Technology Investments                     295         211
                                           ---------   ---------  ----------
10.00   Total new obligations...........                     295         211
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................                     295         211
22.00 New budget authority (gross)......         295         211
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         295         506         211
23.95 Total new obligations.............                    -295        -211
24.40 Unobligated balance available, end 
        of year.........................         295         211
----------------------------------------------------------------------------

    New budget authority (gross), detail:
40.00 Appropriation.....................         325         211
40.35 Appropriation rescinded...........         -30
                                           ---------   ---------  ----------
43.00   Appropriation (total)...........         295         211
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year                                 221
73.10 Total new obligations.............                     295         211
73.20 Total outlays (gross).............                     -74        -141
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..                     221         291
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.93 Outlays from current balances.....                      74         141
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         295         211
90.00 Outlays...........................                      74         141
---------------------------------------------------------------------------

    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 PRIME 
contract was awarded in December, 1998. 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 logic 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.

[[Page 849]]

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0921-0-1-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
25.1  Advisory and assistance services..                      10
31.0  Equipment.........................                     285         211
                                           ---------   ---------  ----------
99.9    Total new obligations...........                     295         211
---------------------------------------------------------------------------

                                

      Payment Where Earned Income Credit Exceeds Liability for Tax 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0906-0-1-609      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        44.0)...........................      23,239      26,273      26,880
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......      23,239      26,273      26,880
23.95 Total new obligations.............     -23,239     -26,273     -26,880
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........      23,239      26,273      26,880
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 Total new obligations.............      23,239      26,273      26,880
73.20 Total outlays (gross).............     -23,239     -26,273     -26,880
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................      23,239      26,273      26,880
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................      23,239      26,273      26,880
90.00 Outlays...........................      23,239      26,273      26,880
---------------------------------------------------------------------------

                 Summary of Budget Authority and Outlays

                        (in millions of dollars)

                                     1998 actual  1999 est.   2000 est.
Enacted/requested:
  Budget Authority..................      23,239      26,273      26,880
  Outlays...........................      23,239      26,273      26,880
Legislative proposal, subject to 
    PAYGO:
  Budget Authority..................                                  -2
  Outlays...........................                                  -2
                                    ------------------------------------
Total:
  Budget Authority..................      23,239      26,273      26,878
  Outlays...........................      23,239      26,273      26,878
                                    ====================================

    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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        44.0)...........................                                  -2
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......                                  -2
23.95 Total new obligations.............                                   2
----------------------------------------------------------------------------

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

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

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

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

    Savings shown result from a legislative proposal to require that a 
foster child, for purposes of claiming the EITC, meet a specified 
relationship test.

                                

          Payment Where Child Credit Exceeds Liability for Tax

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0922-0-1-999      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        41.0)...........................                     415         528
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......                     415         528
23.95 Total new obligations.............                    -415        -528
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........                     415         528
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 Total new obligations.............                     415         528
73.20 Total outlays (gross).............                    -415        -528
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................                     415         528
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................                     415         528
90.00 Outlays...........................                     415         528
---------------------------------------------------------------------------

                 Summary of Budget Authority and Outlays

                        (in millions of dollars)

                                     1998 actual  1999 est.   2000 est.
Enacted/requested:
  Budget Authority..................                     415         528
  Outlays...........................                     415         528
Legislative proposal, subject to 
    PAYGO:
  Budget Authority..................                                   6
  Outlays...........................                                   6
                                    ------------------------------------
Total:
  Budget Authority..................                     415         534
  Outlays...........................                     415         534
                                    ====================================

    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 20-0922-4-1-999      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        41.0)...........................                                   6
----------------------------------------------------------------------------

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

[[Page 850]]

23.95 Total new obligations.............                                  -6
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........                                   6
----------------------------------------------------------------------------

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

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

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

    This schedule reflects the effects of the proposed long-term care 
tax credit.

                                

            Refunding Internal Revenue Collections, Interest 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0904-0-1-908      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        43.0)...........................       2,599       2,904       3,036
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......       2,599       2,904       3,036
23.95 Total new obligations.............      -2,599      -2,904      -3,036
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........       2,599       2,904       3,036
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 Total new obligations.............       2,599       2,904       3,036
73.20 Total outlays (gross).............      -2,599      -2,904      -3,036
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................       2,599       2,904       3,036
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................       2,599       2,904       3,036
90.00 Outlays...........................       2,599       2,904       3,036
---------------------------------------------------------------------------

    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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
    Balance, start of year:
01.99 Balance, start of year............
    Receipts:
02.01 Underpayment and fraud collection.           6           6           6
    Appropriation:
05.01 Informant payments................          -6          -6          -6
07.99 Total balance, end of year........
---------------------------------------------------------------------------

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-5433-0-2-803      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

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

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

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

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

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

    Net budget authority and outlays:
89.00 Budget authority..................           6           6           6
90.00 Outlays...........................           6           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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

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

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................           3           4           3
22.00 New budget authority (gross)......          10          10          10
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           1
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......          14          14          13
23.95 Total new obligations.............         -10         -10         -10
24.40 Unobligated balance available, end 
        of year.........................           4           3           3
----------------------------------------------------------------------------

    New budget authority (gross), detail:
68.00 Spending authority from offsetting 
        collections (gross): Offsetting 
        collections (cash)..............          10          10          10
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year           3
73.10 Total new obligations.............          10          10          10
73.20 Total outlays (gross).............         -10         -10         -10
73.45 Adjustments in unexpired accounts.          -1
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................          10          10          10
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.40   Offsetting collections (cash) 
          from: Non-Federal sources.....         -10         -10         -10
----------------------------------------------------------------------------

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

[[Page 851]]

90.00 Outlays...........................          -1
---------------------------------------------------------------------------

    This revolving fund was established pursuant to section 112(a) of 
the Federal Tax Lien Act of 1966, to serve as the source of financing 
the redemption of real property by the United States. During the process 
of collecting unpaid taxes, the government places a tax lien on real 
estate in order to protect the government's interest. Situations arise 
where property of this nature is collateral for other indebtedness and 
the tax lien is subordinate to the original indebtedness. In this 
circumstance, it is often to the government's interest to purchase the 
property during the foreclosure sale. The advantage arises when the 
property is worth substantially more than the first lienholder's equity 
but is being sold for an amount that barely covers that equity, thereby 
leaving no proceeds to apply against delinquent taxes. Under these 
circumstances, if the Government buys the property and subsequently puts 
it up for sale under more advantageous conditions, it is possible to 
realize sufficient profit on the transaction to fully or partially 
collect the amount of taxes due. The revolving fund is reimbursed from 
the proceeds of the sale in an amount equal to the amount expended from 
the fund for the redemption. The balance of the proceeds are applied 
against the amount of the tax, interest, penalties, and additions 
thereto, and for the costs of sale. The remainder, if any, would revert 
to the parties legally entitled to it.

                                

           Administrative Provisions--Internal Revenue Service

    Sec. 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] notification 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] 103. 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. 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, 1999, as included in 
Public Law 105-277, section 101(h).)

                                


 
                      UNITED STATES SECRET SERVICE

                              Federal Funds

General and special funds:

                          Salaries and Expenses

    For necessary expenses of the United States Secret Service, 
including purchase of not to exceed [739] 777 vehicles for police-type 
use, of which [675] 739 shall be for replacement only, and hire of 
passenger motor vehicles; hire of aircraft; training and assistance 
requested by State and local governments, which may be provided without 
reimbursement; services of expert witnesses at such rates as may be 
determined by the Director; rental of buildings in the District of 
Columbia, and fencing, lighting, guard booths, and other facilities on 
private or other property not in Government ownership or control, as may 
be necessary to perform protective functions; for payment of per diem 
and/or subsistence allowances to employees where a protective assignment 
during the actual day or days of the visit of a protectee require an 
employee to work 16 hours per day or to remain overnight at his or her 
post of duty; the conducting of and participating in firearms matches; 
presentation of awards; 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 Committees on Appropriations]; 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; 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, [$600,302,000: Provided, That 
$18,000,000 provided for protective travel shall remain available until 
September 30, 2000: Provided further, That of the amount provided, 
$5,000,000 shall not be available for obligation until September 30, 
1999] $661,312,000. (Treasury Department Appropriations Act, 1999, as 
included in Public Law 105-277, section 101(h).)
    [For an additional amount for ``Salaries and Expenses'', 
$80,808,000, to remain available until expended: Provided, That the 
entire amount is designated by the Congress as an emergency requirement 
pursuant to section 251(b)(2)(A) of the Balanced Budget and Emergency 
Deficit Control Act of 1985, as amended.] (Omnibus Consolidated and 
Emergency Supplemental Appropriations Act, 1999, Division B, Title II, 
chapter 7.)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1408-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
      Direct program:

00.01   Protection, investigations, and 
          uniformed activities..........         566         603         661
00.02   Other security programs.........           1          84
09.01 Reimbursable program..............          28          19          19
                                           ---------   ---------  ----------
10.00   Total new obligations...........         595         706         680
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................           3           3
22.00 New budget authority (gross)......         595         703         680
22.10 Resources available from 
        recoveries of prior year 
        obligations.....................           1
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         599         706         680
23.95 Total new obligations.............        -595        -706        -680
23.98 Unobligated balance expiring......          -1
24.40 Unobligated balance available, end 
        of year.........................           3
----------------------------------------------------------------------------

    New budget authority (gross), detail:
      Current:

40.00   Appropriation...................         564         681         661
42.00   Transferred from other accounts.           3           3
                                           ---------   ---------  ----------
43.00     Appropriation (total).........         567         684         661
      Permanent:

        Spending authority from 
            offsetting collections:
68.00     Offsetting collections (cash).           5          19          19

[[Page 852]]

68.10     From Federal sources: Change 
            in receivables and unpaid, 
            unfilled orders.............          23
                                           ---------   ---------  ----------
68.90       Spending authority from 
              offsetting collections 
              (total)...................          28          19          19
                                           ---------   ---------  ----------
70.00   Total new budget authority 
          (gross).......................         595         703         680
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year          64          70         139
73.10 Total new obligations.............         595         706         680
73.20 Total outlays (gross).............        -562        -637        -682
73.40 Adjustments in expired accounts...          -3
73.45 Adjustments in unexpired accounts.          -1
      Unpaid obligations, end of year:

74.40   Obligated balance, end of year..          70         139         137
74.95   From Federal sources: 
          Receivables and unpaid, 
          unfilled orders...............          23
                                           ---------   ---------  ----------
74.99     Total unpaid obligations, end 
            of year.....................          93         139         137
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority         507         616         595
86.93 Outlays from current balances.....          50           2          68
86.97 Outlays from new permanent 
        authority.......................           5          19          19
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........         562         637         682
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

88.00   Offsetting collections (cash) 
          from: Federal sources.........          -5         -19         -19
88.95 From Federal sources: Change in 
        receivables and unpaid, unfilled 
        orders..........................         -23
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................         567         684         661
90.00 Outlays...........................         557         618         663
---------------------------------------------------------------------------

    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

                                     1998 actual  1999 est.   2000 est.
Cases Closed--The total number of 
cases worked and closed, excluding 
protective intelligence, protective 
surveys, and administratively closed 
cases...............................      27,429      28,000      28,000
Counterfeit Notes Passed--Value of 
counterfeit notes passed expressed 
in dollars.......................... $43,139,670 $45,000,000 $45,000,000
Permanent Protection (Protection is 
measured in numbers of protectee 
stops. A stop is generally 
considered a city visited by a 
protectee.).........................       3,542       3,600       3,500
Foreign Dignitaries Protection......       1,589       1,400       1,400
Candidate/Nominee Protection........                               1,000

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1408-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Direct obligations:

        Personnel compensation:
11.1      Full-time permanent...........         213         248         270
11.3      Other than full-time permanent          28          24          24
11.5      Other personnel compensation..          73          80          73
                                           ---------   ---------  ----------
11.9        Total personnel compensation         314         352         367
12.1    Civilian personnel benefits.....          83         101         109
21.0    Travel and transportation of 
          persons.......................          47          62          51
22.0    Transportation of things........           3           4           3
23.1    Rental payments to GSA..........          34          39          44
23.2    Rental payments to others.......           1           1           1
23.3    Communications, utilities, and 
          miscellaneous charges.........          12          10          10
24.0    Printing and reproduction.......           1           1           1
25.2    Other services..................          40          42          40
26.0    Supplies and materials..........           7           9           8
31.0    Equipment.......................          14          57          26
32.0    Land and structures.............          11           8           1
41.0    Grants, subsidies, and 
          contributions.................                       1
                                           ---------   ---------  ----------
99.0      Subtotal, direct obligations..         567         687         661
99.0  Reimbursable obligations..........          28          19          19
                                           ---------   ---------  ----------
99.9    Total new obligations...........         595         706         680
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-1408-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
1001  Total compensable workyears: Full-
        time equivalent employment......       4,758       5,146       5,323
---------------------------------------------------------------------------

                                

      Acquisition, Construction, Improvements, and Related Expenses

    For necessary expenses of construction, repair, alteration, and 
improvement of facilities, [$8,068,000] $4,923,000, to remain available 
until expended. (Department of the Treasury Appropriations Act, 1999, as 
included in Public Law 105-277, section 101(h).)

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1409-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations.............          34          26           5
----------------------------------------------------------------------------

[[Page 853]]



    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          43          17
22.00 New budget authority (gross)......           9           8           5
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......          52          25           5
23.95 Total new obligations.............         -34         -26          -5
24.40 Unobligated balance available, end 
        of year.........................          17
----------------------------------------------------------------------------

    New budget authority (gross), detail:
40.00 Appropriation.....................           9           8           5
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year           3          26          33
73.10 Total new obligations.............          34          26           5
73.20 Total outlays (gross).............         -11         -19          -8
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..          26          33          30
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.90 Outlays from new current authority           8           1           1
86.93 Outlays from current balances.....           3          18           7
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          11          19           8
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................           9           8           5
90.00 Outlays...........................          11          19           8
---------------------------------------------------------------------------

    This account provides funding 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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
23.3  Communications, utilities, and 
        miscellaneous charges...........           3          11           2
25.2  Other services....................           2           9           1
31.0  Equipment.........................           7           4
32.0  Land and structures...............          22           2           2
                                           ---------   ---------  ----------
99.9    Total new obligations...........          34          26           5
---------------------------------------------------------------------------

                                

                   Contribution for Annuity Benefits 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-1407-0-1-751      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        12.1)...........................          72          80          80
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......          72          80          80
23.95 Total new obligations.............         -72         -80         -80
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........          72          80          80
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year           2           2           3
73.10 Total new obligations.............          72          80          80
73.20 Total outlays (gross).............         -73         -79         -79
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..           2           3           4
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................          71          78          78
86.98 Outlays from permanent balances...           2           1           1
                                           ---------   ---------  ----------
87.00   Total outlays (gross)...........          73          79          79
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................          72          80          80
90.00 Outlays...........................          71          79          78
---------------------------------------------------------------------------

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

                                


 
                       COMPTROLLER OF THE CURRENCY

                               Trust Funds

                            Assessment Funds

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-8413-0-8-373      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations.............         357         399         399
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          45          73          79
22.00 New budget authority (gross)......         385         405         405
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         430         478         484
23.95 Total new obligations.............        -357        -399        -399
24.40 Unobligated balance available, end 
        of year.........................          73          79          85
----------------------------------------------------------------------------

    New budget authority (gross), detail:
68.00 Spending authority from offsetting 
        collections (gross): Offsetting 
        collections (cash)..............         385         405         405
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year         235         240         246
73.10 Total new obligations.............         357         399         399
73.20 Total outlays (gross).............        -353        -393        -393
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..         240         246         252
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................         353         393         393
----------------------------------------------------------------------------

    Offsets:
      Against gross budget authority and outlays:

        Offsetting collections (cash) 
            from:
88.00     Federal sources...............         -14         -14         -14
88.40     Non-Federal sources: 
            Assessments.................        -371        -391        -391
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........        -385        -405        -405
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................
90.00 Outlays...........................         -32         -12         -12
----------------------------------------------------------------------------

    Memorandum (non-add) entries:
92.01 Total investments, start of year: 
        U.S. securities: Par value......         271         309         315
92.02 Total investments, end of year: 
        U.S. securities: Par value......         309         315         321
---------------------------------------------------------------------------

    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 1,906 national bank examiners. At present, 
there are approximately 2,519 national banks with total assets of more 
than $3.0 trillion.

    In addition, the Comptroller considers applications for mergers in 
which the resulting bank will be a national bank

[[Page 854]]

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.

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-8413-0-8-373      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Personnel compensation:

11.1    Full-time permanent.............         186         199         199
11.3    Other than full-time permanent..           5           6           6
11.5    Other personnel compensation....           2           2           2
                                           ---------   ---------  ----------
11.9      Total personnel compensation..         193         207         207
12.1  Civilian personnel benefits.......          48          59          59
21.0  Travel and transportation of 
        persons.........................          27          31          31
22.0  Transportation of things..........           1           2           2
23.2  Rental payments to others.........          23          24          24
23.3  Communications, utilities, and 
        miscellaneous charges...........          10          11          11
24.0  Printing and reproduction.........           1           1           1
25.1  Advisory and assistance services..          29          36          36
26.0  Supplies and materials............           7           8           8
31.0  Equipment.........................          17          19          19
32.0  Land and structures...............           1           1           1
                                           ---------   ---------  ----------
99.9    Total new obligations...........         357         399         399
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-8413-0-8-373      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
2001  Total compensable workyears: Full-
        time equivalent employment......       2,785       3,074       3,100
---------------------------------------------------------------------------

                                


 
                      OFFICE OF THRIFT SUPERVISION

                              Federal Funds

Public enterprise funds:

                      Office of Thrift Supervision 

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4108-0-3-373      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total new obligations.............         139         142         144
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
21.40 Unobligated balance available, 
        start of year...................          84          85          85
22.00 New budget authority (gross)......         140         142         144
                                           ---------   ---------  ----------
23.90   Total budgetary resources 
          available for obligation......         224         227         229
23.95 Total new obligations.............        -139        -142        -144
24.40 Unobligated balance available, end 
        of year.........................          85          85          85
----------------------------------------------------------------------------

    New budget authority (gross), detail:
68.00 Spending authority from offsetting 
        collections (gross): Offsetting 
        collections (cash)..............         140         142         144
----------------------------------------------------------------------------

    Change in unpaid obligations:
72.40 Unpaid obligations, start of year: 
        Obligated balance, start of year          68          70          70
73.10 Total new obligations.............         139         142         144
73.20 Total outlays (gross).............        -137        -142        -144
74.40 Unpaid obligations, end of year: 
        Obligated balance, end of year..          70          70          70
----------------------------------------------------------------------------

    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...........        -134        -136        -138
                                           ---------   ---------  ----------
88.90       Total, offsetting 
              collections (cash)........        -140        -142        -144
----------------------------------------------------------------------------

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

    Memorandum (non-add) entries:
92.01 Total investments, start of year: 
        U.S. securities: Par value......         153         160         161
92.02 Total investments, end of year: 
        U.S. securities: Par value......         160         161         162
---------------------------------------------------------------------------

    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 1,100 thrifts with 
more than 10,000 operating branches and total assets of more than $750 
billion. 

               Object Classification (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-4108-0-3-373      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

      Personnel compensation:

11.1    Full-time permanent.............          83          85          87
11.5    Other personnel compensation....           1           1           1
11.8    Special personal services 
          payments......................           1           1           1
                                           ---------   ---------  ----------
11.9      Total personnel compensation..          85          87          89
12.1  Civilian personnel benefits.......          19          20          20
21.0  Travel and transportation of 
        persons.........................          10          10          10
22.0  Transportation of things..........           1           1           1
23.2  Rental payments to others.........           5           5           5
23.3  Communications, utilities, and 
        miscellaneous charges...........           2           2           2
25.2  Other services....................          12          12          12
26.0  Supplies and materials............           1           1           1
31.0  Equipment.........................           3           3           3
32.0  Land and structures...............           1           1           1
                                           ---------   ---------  ----------
99.9    Total new obligations...........         139         142         144
---------------------------------------------------------------------------

                              Personnel Summary

----------------------------------------------------------------------------
Identification code 20-4108-0-3-373      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
2001  Total compensable workyears: Full-
        time equivalent employment......       1,269       1,275       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      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        43.0)...........................     363,824     353,356     346,297
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......     363,824     353,356     346,297
23.95 Total new obligations.............    -363,824    -353,356    -346,297
----------------------------------------------------------------------------

[[Page 855]]



    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........     363,824     353,356     346,297
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 Total new obligations.............     363,824     353,356     346,297
73.20 Total outlays (gross).............    -363,824    -353,356    -346,297
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................     363,824     353,356     346,297
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................     363,824     353,356     346,297
90.00 Outlays...........................     363,824     353,356     346,297
---------------------------------------------------------------------------

    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)

    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

                 Summary of Budget Authority and Outlays

                        (in millions of dollars)

                                     1998 actual  1999 est.   2000 est.
Enacted/requested:
  Budget Authority..................     363,824     353,356     346,297
  Outlays...........................     363,824     353,356     346,297
Legislative proposal, not subject to 
    PAYGO:
  Budget Authority..................                      73         207
  Outlays...........................                      73         207
Legislative proposal, discretionary 
    offset:
  Budget Authority..................
  Outlays...........................
                                    ------------------------------------
Total:
  Budget Authority..................     363,824     353,429     346,504
  Outlays...........................     363,824     353,429     346,504
                                    ====================================

               Program and Financing (in millions of dollars)

----------------------------------------------------------------------------
Identification code 20-0550-2-1-901      1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------

    Obligations by program activity:
10.00 Total obligations (object class 
        43.0)...........................                      73         207
----------------------------------------------------------------------------

    Budgetary resources available for obligation:
22.00 New budget authority (gross)......                      73         207
23.95 Total new obligations.............                     -73        -207
----------------------------------------------------------------------------

    New budget authority (gross), detail:
60.05 Appropriation (indefinite)........                      73         207
----------------------------------------------------------------------------

    Change in unpaid obligations:
73.10 Total new obligations.............                      73         207
73.20 Total outlays (gross).............                     -73        -207
----------------------------------------------------------------------------

    Outlays (gross), detail:
86.97 Outlays from new permanent 
        authority.......................                      73         207
----------------------------------------------------------------------------

    Net budget authority and outlays:
89.00 Budget authority..................                      73         207
90.00 Outlays...........................                      73         207
---------------------------------------------------------------------------

                           (in millions of dollars)

----------------------------------------------------------------------------
                                         1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
Governmental receipts:
  20-015800  Transportation fuels tax...         589         811         717
  20-065000  Deposit of earnings, 
    Federal Reserve System..............      24,540      26,354      25,121
    Legislative proposal, subject to 
      PAYGO.............................                                 110
  20-085000  Registration, filing, and 
    transaction fees....................           5           5           5
  20-086100  Charges for expenses, 
    settlement of international claims..                       1           1
  20-086900  Fees for legal and judicial 
    services, not otherwise classified..          66          66          66
  20-089100  Miscellaneous fees for 
    regulatory and judicial services, 
    not otherwise classified............           6           6           6
  20-101000  Fines, penalties, and 
    forfeitures, agricultural laws......           2           2           2
  20-102000  Fines, penalties, and 
    forfeitures, economic stabilization 
    laws................................                      20          30
  20-103000  Fines, penalties and 
    forfeitures, immigration and labor 
    laws................................          75          75          75
  20-104000  Fines, penalties, and 
    forfeitures, customs, commerce, and 
    antitrust laws......................          96          96          96
  20-105000  Fines, penalties, and 
    forfeitures, narcotic prohibition 
    and alcohol laws....................           3           3           3
  20-106000  Forfeitures of unclaimed 
    money and property..................          51          50          50
  20-108000  Fines, penalties, and 
    forfeitures, Federal coalmine health 
    and safety laws.....................          18          18          18
  20-109900  Fines, penalties and 
    forfeitures, not otherwise 
    classified..........................         404         404         404
  20-129900  Gifts to the United States, 
    not otherwise classified............           4           4           4
  20-241100  User fees for IRS, Treasury          43          45          46
  20-309200  Recovery from Highway Trust 
    Fund for refunds of taxes...........         804         951         972
  20-309400  Recovery from Airport and 
    Airway Trust Fund for refunds of 
    taxes...............................          43          49          49
  20-309500  Recovery from Leaking 
    underground storage tank trust fund 
    for refunds of taxes, EPA...........           3           4           5
  20-309990  Refunds of moneys 
    erroneously received and recovered 
    (20X1807)...........................         -46         -46         -46
  95-085015  Registration, filing, and 
    transaction fees, SEC...............       1,244       1,093       1,203
  99-011050  Individual income taxes....     828,523     869,097     901,996
    Legislative proposal, subject to 
      PAYGO.............................                    -144      -1,484
  99-011100  Corporation income and 
    excess profits taxes................     188,598     182,346     186,496
    Legislative proposal, subject to 
      PAYGO.............................                    -123       2,056
  99-015250  Other Federal fund excise 
    taxes...............................       1,904      -1,981         270
    Legislative proposal, subject to 
      PAYGO.............................                       8         -33
  99-015300  Estate and gift taxes......      24,076      25,932      26,740
    Legislative proposal, subject to 
      PAYGO.............................                                 232
  99-015500  Tobacco excise tax.........       5,657       5,028       6,264
  99-015600  Alcohol excise tax.........       7,215       7,240       7,249
  99-015700  Telephone excise tax.......       4,910       5,213       5,489
  99-031050  Other Federal fund customs 
    duties..............................      11,860      11,739      13,031
    Legislative proposal, subject to 
      PAYGO.............................                    -112        -645
  99-089400  Ozone depleting chemicals 
    tax.................................          98          52          26
                                           ---------   ---------  ----------
General Fund Governmental receipts......   1,100,791   1,134,305   1,176,624
----------------------------------------------------------------------------
Offsetting receipts from the public:             624       1,176   1,134,305
  20-143500  General fund proprietary 
    interest receipts,not otherwise 
    classified,Treasury.................         184         184         184
  20-144100  Interest on loans to the 
    District of Columbia................           4
  20-145000  Interest payments from 
    States, Cash management improvement.          41          50          49
  20-146310  Interest on quota in 
    International Monetary Fund.........         590         590         590
  20-146400  Interest received on loans 
    and credits to foreign nations......          41          50          48
  20-148400  Interest on deposits in tax 
    and loan accounts...................       1,228       1,050       1,115
  20-149900  Net interest received from 
    direct loan financing accounts......       5,670       6,609       7,740
  20-168200  Gain by exchange on foreign 
    currency denominated public debt 
    securities..........................          31
  20-261300  Proceeds from the sale of 
    United States Enrichment Corporation       1,885
  20-286800  Dollar conversion of 
    foreign currency loan repayments, 
    Treasury............................           4           4           4
  20-286900  Repayment of loans and 
    credits to foreign nations..........         134         285         251
  20-322000  All other general fund 
    proprietary receipts, Treasury......         992       1,000       1,000
  20-387500  Budget clearing account 
    (suspense)..........................        -166         -40         -40
                                           ---------   ---------  ----------
General Fund Offsetting receipts from 
 the public.............................      10,638       9,782      10,941
----------------------------------------------------------------------------
Intragovernmental payments:
  13-141000  Interest on investment, 
    economic development revolving fund.           4           3           3

[[Page 856]]

  14-142400  Interest on investment, 
    Colorado River projects.............         102          88          78
  14-142700  Interest on advances to 
    Colorado River Dam Fund, Boulder 
    Canyon project......................          13          12          12
  20-135100  Interest on loans to BPA...         441         330         338
  20-135400  Interest on loans for 
    housing for the elderly or 
    handicapped.........................         412         309         274
  20-135500  Interest on loans to Land 
    Acquisition and Development Fund, 
    PADC................................         172
  20-136100  Interest on loans to the 
    Secretary of Transportation, 
    Railroad rehabilitation and 
    improvement fund....................           3           3           3
  20-136300  Interest on loans for 
    college housing and academic 
    facilities loans, Education.........          12          11          11
  20-140100  Interest on loans to 
    Commodity Credit Corporation........         270         393         432
  20-140500  Interest on loans to 
    H.U.D., college housing loans, ED...           7          15           9
  20-141700  Interest on loans to 
    Tennessee Valley Authority..........           4           4           4
  20-141800  Interest on loans to 
    Federal Financing Bank..............       4,141       2,736       2,352
  20-142500  Interest on loans to Rural 
    Development Insurance Fund..........         104         104          95
  20-143300  Interest on loans to 
    National flood insurance fund, FEMA.          49          29          27
  20-149100  Interest on net 
    investments, Panama Canal Commission                       7           7
  20-149500  Interest payments on 
    repayable advances to the Black Lung 
    Disability Trust Fund...............         495         516         533
  20-149700  Payment of interest on 
    advances to the Railroad Retirement 
    Board...............................         246         239         210
  20-241600  Charges for administrative 
    expenses of Social Security Act as 
    amended.............................         382         307         309
  20-310000  Prepayment premiums, FFB...       2,206
  20-320000  Receivables from cancelled 
    accounts, Treasury..................         262         200         200
  20-388500  Undistributed 
    intragovernmental payments, Treasury         -19
  72-138000  Interest on loans to A.I.D. 
    Housing Guaranty Program............          12          12          12
  73-142800  Interest on advances to 
    Small Business Administration.......         151         121          64
  91-142200  Interest on loans, Higher 
    Education Facilities Loan Fund......           2           2           2
                                           ---------   ---------  ----------
General Fund Intragovernmental payments.       9,471       5,441       4,975
---------------------------------------------------------------------------

                                

                   Other Consolidated Receipt Accounts

                           (in millions of dollars)

----------------------------------------------------------------------------
                                         1998 actual   1999 est.   2000 est.
----------------------------------------------------------------------------
  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 of the 
Treasury 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, 1999, 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 [1999] 2000 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 to the 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 to the Committees on Appropriations. No transfer 
may increase or decrease any such appropriation by more than 2 percent.
    [Sec. 115. Section 921(a) of title 18, United States Code, is 
amended--
        (1) in paragraph (5), by striking ``the explosive in a fixed 
    shotgun shell'' and inserting ``an explosive'';
        (2) in paragraph (7), by striking ``the explosive in a fixed 
    metallic cartridge'' and inserting ``an explosive''; and
        (3) by striking paragraph (16) and inserting the following:
    ``(16) The term `antique firearm' means--
        ``(A) any firearm (including any firearm with a matchlock, 
    flintlock, percussion cap, or similar type of ignition system) 
    manufactured in or before 1898; or
        ``(B) any replica of any firearm described in subparagraph (A) 
    if such replica--
                ``(i) is not designed or redesigned for using rimfire or 
            conventional centerfire fixed ammunition, or
                ``(ii) uses rimfire or conventional centerfire fixed 
            ammunition which is no longer manufactured in the United 
            States and which is not readily available in the ordinary 
            channels of commercial trade; or
        ``(C) any muzzle loading rifle, muzzle loading shotgun, or 
    muzzle loading pistol, which is designed to use black powder, or a 
    black powder substitute, and which cannot use fixed ammunition. For 
    purposes of this subparagraph, the term `antique firearm' shall not 
    include any weapon which incorporates a firearm frame or receiver, 
    any firearm which is converted into a muzzle loading weapon, or any 
    muzzle loading weapon which can be readily converted to fire fixed 
    ammunition by replacing the barrel, bolt, breechblock, or any 
    combination thereof.''.]
    Sec. [116] 114. Of the funds available for the purchase of law 
enforcement vehicles, no funds may be obligated until the Secretary of 
the Treasury certifies that the purchase by the respective Treasury 
bureau is consistent with the vehicle management principles: Provided, 
That the Secretary may delegate this authority to the Assistant 
Secretary for Management.

          [exception to immunity from attachment or execution]

    [Sec. 117. (a) Section 1610 of title 28, United States Code, is 
amended by adding at the end the following new subsection:
    ``(f)(1)(A) Notwithstanding any other provision of law, including 
but not limited to section 208(f) of the Foreign Missions Act (22 U.S.C. 
4308(f)), and except as provided in subparagraph (B), any property with 
respect to which financial transactions are prohibited or regulated 
pursuant to section 5(b) of the Trading with the Enemy Act (50 U.S.C. 
App. 5(b)), section 620(a) of the Foreign Assistance Act of 1961 (22 
U.S.C. 2370(a)), sections 202 and 203 of the International Emergency 
Economic Powers Act (50 U.S.C. 1701-1702), or any other proclamation, 
order, regulation, or license issued pursuant thereto, shall be subject 
to execution or attachment in aid of execution of any judgment relating 
to a claim for which a foreign state (including any agency or 
instrumentality or such state) claiming such property is not immune 
under section 1605(a)(7).
    ``(B) Subparagraph (A) shall not apply if, at the time the property 
is expropriated or seized by the foreign state, the property has been 
held in title by a natural person or, if held in trust, has been held 
for the benefit of a natural person or persons.
    ``(2)(A) At the request of any party in whose favor a judgment has 
been issued with respect to a claim for which the foreign state is not 
immune under section 1605(a)(7), the Secretary of the Treasury and the 
Secretary of State shall fully, promptly, and effectively assist any 
judgment creditor or any court that has issued any such judgment in 
identifying, locating, and executing against the property of that 
foreign state or any agency or instrumentality of such state.

[[Page 857]]

    ``(B) In providing such assistance, the Secretaries--
        ``(i) may provide such information to the court under seal; and
        ``(ii) shall provide the information in a manner sufficient to 
    allow the court to direct the United States Marshall's office to 
    promptly and effectively execute against that property.''.
    (b) Conforming Amendment.--Section 1606 of title 28, United States 
Code, is amended by inserting after ``punitive damages'' the following: 
``, except any action under section 1605(a)(7) or 1610(f)''.
    (c) Effective Date.--The amendments made by subsections (a) and (b) 
shall apply to any claim for which a foreign state is not immune under 
section 1605(a)(7) of title 28, United States Code, arising before, on, 
or after the date of enactment of this Act.
    (d) Waiver.--The President may waive the requirements of this 
section in the interest of national security.]

 VOLUNTARY SEPARATION INCENTIVE PAYMENTS FOR EMPLOYEES OF THE OFFICE OF 
          THE TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION

    Sec. 115. During the period from October 1, 1999 through January 1, 
2003, the Treasury Inspector General for Tax Administration is 
authorized to offer voluntary separation incentives in order to provide 
the necessary flexibility to carry out the plan to establish and 
reorganize the Office of the Treasury Inspector General for Tax 
Administration (``the Office'' hereafter).
    (a) Definition.--In this section, the term ``employee'' means an 
employee (as defined by 5 U.S.C. 2105) who is employed by the Office 
serving under an appointment without time limitation, and has been 
currently employed by the Office or the Internal Revenue Service or the 
Office of Inspector General of the Department of the Treasury for a 
continuous period of at least 3 years, but does not include--
        (1) a reemployed annuitant under subchapter III of chapter 83 or 
    chapter 84 of title 5, United States Code, or another retirement 
    system;
        (2) an employee having a disability on the basis of which such 
    employee is or would be eligible for disability retirement under the 
    applicable retirement system referred to in paragraph (1);
        (3) an employee who is in receipt of a specific notice of 
    involuntary separation for misconduct or unacceptable performance;
        (4) an employee who has previously received any voluntary 
    separation incentive payment by the Federal Government under this 
    section or any other authority and has not repaid such payment;
        (5) an employee covered by statutory reemployment rights who is 
    on transfer to another organization; or
        (6) any employee who, during the 24-month period preceding the 
    date of separation, has received a recruitment or relocation bonus 
    under 5 U.S.C. 5753 or who, within the 12-month period preceding the 
    date of separation, received a retention allowance under 5 U.S.C. 
    5754.
    (b) Authority To Provide Voluntary Separation Incentive Payments.--
        (1) In general.--The Treasury Inspector General for Tax 
    Administration may pay voluntary separation incentive payments under 
    this section to any employee to the extent necessary to organize the 
    Office so as to perform the duties specified in the Internal Revenue 
    Service Restructuring and Reform Act of 1998, Pub. L. 105-206.
        (2) Amount and treatment of payments.--A voluntary separation 
    incentive payment--
            (A) shall be paid in a lump sum after the employee's 
        separation;
            (B) shall be paid from appropriations available for the 
        payment of the basic pay of the employees of the Office;
            (C) shall be equal to the lesser of--
                (i) an amount equal to the amount the employee would be 
            entitled to receive under 5 U.S.C. 5595(c); or
                (ii) an amount determined by the Treasury Inspector 
            General for Tax Administration, not to exceed $25,000;
            (D) may not be made except in the case of any qualifying 
        employee who voluntarily separates (whether by retirement or 
        resignation) before January 1, 2003;
            (E) shall not be a basis for payment, and shall not be 
        included in the computation, of any other type of Government 
        benefit; and
            (F) shall not be taken into account in determining the 
        amount of any severance pay to which the employee may be 
        entitled under 5 U.S.C. 5595 based on any other separation.
    (c) Additional Office of the Treasury Inspector General for Tax 
Administration Contributions to the Retirement Fund.--
        (1) In general.--In addition to any other payments which it is 
    required to make under subchapter III of chapter 83 or chapter 84 of 
    title 5, United States Code, the Office shall remit to the Office of 
    Personnel Management for deposit in the Treasury of the United 
    States to the credit of the Civil Service Retirement and Disability 
    Fund an amount equal to 15 percent of the final basic pay of each 
    employee who is covered under subchapter III of chapter 83 or 
    chapter 84 of title 5, United States Code, to whom a voluntary 
    separation incentive has been paid under this section.
        (2) Definition.--In paragraph (1), the term ``final basic pay'', 
    with respect to an employee, means the total amount of basic pay 
    which would be payable for a year of service by such employee, 
    computed using the employee's final rate of basic pay, and, if last 
    serving on other than a full-time basis, with appropriate adjustment 
    therefor.
    (d) Effect of Subsequent Employment With the Government.--An 
individual who has received a voluntary separation incentive payment 
under this section and accepts any employment for compensation with the 
Government of the United States, or who works for any agency of the 
United States Government through a personal services contract, within 5 
years after the date of the separation on which the payment is based, 
shall be required to pay, prior to the individual's first day of 
employment, the entire amount of the incentive payment to the Office.
    (e) Effect on Office of the Treasury Inspector General for Tax 
Administration Employment Levels.--
        (1) Intended effect.--Voluntary separations under this section 
    are not intended to necessarily reduce the total number of full-time 
    equivalent positions in the Office.
        (2) Use of voluntary separations.--The Office may redeploy or 
    use the full-time equivalent positions vacated by voluntary 
    separations under this section to make other positions available to 
    more critical locations or more critical occupations.

                                


 
                       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 [1999] 2000 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. 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. 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. 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.

[[Page 858]]

    (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. 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. 509. 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.] \1\
    [Sec. 510. The provision of section 509 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.] \1\
    Sec. [511] 509. Except as otherwise specifically provided by law, 
not to exceed 50 percent of unobligated balances remaining available at 
the end of fiscal year [1999] 2000 from appropriations made available 
for salaries and expenses for fiscal year [1999] 2000 in this Act, shall 
remain available through September 30, [2000] 2001, for each such 
account for the purposes authorized: Provided, That [a request] notice 
shall be submitted to the 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. [512] 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. 513. Funds provided in this Act may be used to initiate or 
continue projects or activities to the extent necessary, consistent with 
existing agency plans, to achieve Year 2000 (Y2K) computer conversion 
until such time as supplemental appropriations are made available for 
that purpose: Provided, That the program, project, or activity from 
which funds are obligated for Y2K conversion activities shall be 
reimbursed when such supplemental appropriations are made available.]
    [Sec. 515. Hereafter, any payment of attorneys fees, costs, and 
sanctions required to be made by the Federal Government pursuant to the 
order of the district court in the case Association of American 
Physicians and Surgeons, Inc. v. Clinton, 989 F. Supp. 8 (1997), or any 
appeal of such case, shall be derived by transfer from amounts made 
available in this or any other Act for any fiscal year for 
``Compensation of the President and the White House Office--Salaries and 
Expenses''.]
    Sec. [516] 511. Notwithstanding Section 515 of Public Law 104-208, 
fifty percent of the unobligated balances available to the White House 
Office, Salaries and Expenses appropriations in fiscal year 1997, shall 
remain available through September 30, [1999] 2000, for the purposes of 
satisfying the conditions of Section 515 of [this Act] the Treasury and 
General Government Appropriations Act, 1999.
    [Sec. 517. The Morris K. Udall Scholarship and Excellence in 
National Environmental and Native American Public Policy Act of 1992, as 
amended (20 U.S.C. 5601 et seq.), is amended as follows:
        (a) in section 11, by--
                (1) deleting the heading and inserting ``Use of the 
            Institute by a Federal Agency or Other Entity.''; and
                (2) adding the following new subsection at the end:
    ``(e) Non-Federal Entities.--
        ``(1) Non-Federal entities, including state and local 
    governments, Native American tribal governments, nongovernmental 
    organizations and persons, as defined in 1 U.S.C. 1, may use the 
    Foundation and the Institute to provide assessment, mediation, or 
    other related services in connection with a dispute or conflict 
    involving the Federal government related to the environment, public 
    lands, or natural resources.
        ``(2) Payment into the environmental dispute resolution fund.--
    Entities utilizing services pursuant to this subsection shall 
    reimburse the Institute for the costs of services provided. Such 
    amounts shall be deposited into the Environmental Dispute Resolution 
    Fund established under section 10.''; and
        (b) in section 12, by:
                (1) deleting ``In General--'' and inserting ``(a) In 
            General--''; and
                (2) adding the following new subsection:
    ``(b) The Institute.--The authorities set forth above shall, with 
the exception of paragraph (4), apply to the Institute established 
pursuant to section 10.''; and
        (c) in section 10(b), by adding before the period as follows: 
    ``, including not to exceed $1,000 annually for official reception 
    and representation expenses''.]
    [Sec. 518. The cost accounting standards promulgated under section 
26 of the Office of Federal Procurement Policy Act (Public Law 93-400; 
41 U.S.C. 422) shall not apply with respect to a contract under the 
Federal Employees Health Benefits Program established under chapter 89 
of title 5, United States Code.] (Treasury and General Government 
Appropriations Act, 1999, as included in Public Law 105-277, section 
101(h).)
    \1\ The Administration proposes to delete this provision and will 
work with Congress to address this issue.