Appendix - Department of the Treasury

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

[[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)

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)

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)

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)

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:

[[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)

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)

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)

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)

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

[[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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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

Treasury Franchise Fund

Program and Financing (in millions of dollars)

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

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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
----------------------------------------------------------------------------

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)

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)

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)

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)

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)

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)

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

[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)

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)

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)

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)

[[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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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.